Responsibility of the Board of Directors of Islamic Banking Regarding Unrecorded Mudharabah Deposits in Cash Account Reports
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In sharia banking, Mudharabah deposits are known as banking products and are a form of investment for debtors and creditors. Mudharabah is an investment transaction from the capital owner, namely Shahibul Maal, to the Mudharib, or capital manager, to carry out certain business activities in line with sharia principles. In Mudharabah deposits, there is a profit-sharing principle used between Mudharib and Shahibul Maal. However, currently, problems have been discovered related to the deliberate act of not including records in the bank cash account transaction report documents for Mudharabah deposits. Mudharib argued on the basis of reducing the cash balance on the balance sheet due to the difference. Mudharabah deposits that are not recorded in the bank cash account transaction report document are a loss to Shahibul Maal as an investor because the funds that have been deposited are not recognized as savings. The problem that will be studied in this article relates to the directors’ responsibility for Mudharabah deposits, which are not recorded in the bank cash account transaction report document by the Mudharib. This research uses statutory, conceptual, and case approaches. The results of this research show that the directors are fully responsible for the losses experienced by Shahibul Maal on Mudharabah deposits that were not recorded in the banking cash account report carried out by the Mudharabah.
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