Penelitian ini bertujuan untuk menganalisis dan menggambarkan mekanisme kerja sama antara pemilik lahan dan penggarap tanaman nilam di Desa Taan Kecamatan Tapalang, dalam perspektif akuntansi syariah dengan menggunakan akad mudharabah. Akad mudharabah merupakan bentuk kerja sama antara pemilik modal (shahibul maal) dan pengelola usaha (mudharib) dengan prinsip bagi hasil sesuai kesepakatan. Fokus utama penelitian ini adalah memahami bagaimana implementasi akad tersebut diterapkan dalam praktik pertanian nilam, serta bagaimana prinsip akuntansi syariah, khususnya yang di atur dalam PSAKS 105, dijalankan dalam pencatatan dan pelaporan kerja sama tersebut. Metode yang digunakan adalah kualitatif deskriptif dengan pendekatan fenomenologi. Data dikumpulkan melalui wawancara mendalam dengan petani
penggarap dan pemilik lahan. Serta observasi langsung dilapangan. Hasil penelitian menunjukan bahwa mekanisme kerja sama yang dijalankan para pelaku belum seluruhnya sesuai dengan ketentuan akad mudharabah dalam perspektif akuntansi syariah. Penelitian ini memberikan kontribusi bagi pengembangan pemahaman tentang penerapan akad mudharabah dalam sektor pertanian serta urgensi penerapan prinsip akuntansi syariah untuk meningkatkan transparansi dan akuntabilitas kerja sama usaha tani.
This study aims to analyze and describe the cooperation mechanism between landowners and patchouli cultivators in Taan Village, Tapalang District, from a sharia accounting perspective using the mudharabah contract. The mudharabah contract is a form of cooperation between capital owners (shahibul maal) and business managers (mudharib) with the principle of profit sharing as agreed. The main focus of this study is to understand how the implementation of the contract is applied in patchouli farming practices, as well as how sharia
accounting principles, especially those regulated in PSAKS 105, are implemented in recording and reporting the cooperation. The method used is a descriptive qualitative with a phenomenological approach. Data were collected through in-depth interviews with farmers and landowners, as well as direct observation in the field. The results of the study indicate that the cooperation mechanism implemented by the actors is not entirely in accordance with the provisions of the mudharabah contract from a sharia accounting perspective.
This study contributes to the development of understanding of the application of the mudharabah contract in the agricultural sector and the urgency of implementing sharia accounting principles to increase transparency and accountability in agricultural business cooperation