ABSTRACT Yulia Puspitasari Gobel. 2011.

The Accounting Treatment Evaluation on Transactions of Profit Sharing on Product of Mudharabah (Case Study of Bank Muamalat Indonesia, Branch of Gorontalo). Studies Program of Accounting, Department of Accounting, Faculty of Economics and Business, Gorontalo State University. Advisors are Niswatin, S.Pd, S.E, M.SA and La Ode Rasuli, S.Pd, S.E, M.SA. The study aims to determine the accounting evaluation on transactions of profit sharing on product of mudharabah and to determine the suitability of the accounting treatment of mudharabah on Bank Muamalat Indonesia of Gorontalo Branch according to the PSAK No. 105 about Mudharabah. Techniques of analysis carried out to analyze the accounting treatment of mudharabah, which analyzed the process of measurement, recognition, presentation and disclosure of the accounting treatment of Bank Muamalat Indonesia of Gorontalo Branch. Based on the research objectives to be achieved, then the study used qualitative research method. Data sourced from financial reporting documentation and the other archival data, while supporting data comes from the spoken words and actions. Based on the results obtained by the following data, the recognition and measurement in the accounting treatment of Mudharabah of Bank Muamalat Indonesia of Gorontalo Branch were in accordance with The PSAK No. 105, but there was a minor difference in the presentation. On balance sheet of financial statements for the product of mudharabah, according to The PSAK No. 105 should be inserted into the temporary of shirkah funds, but inserted into the liabilities and capital assets. Key words: Accounting, Mudharabah