SUMMARY
Sharia Rural Bank is a financial institution of Islamic banking, which is the pattern of operations follows the principles of sharia or Islamic muamalah. In its operations there are several financing, such as musyaraka and mudharaba. Musharaka is a partnership contract between the owners of capital by mixing their capital for purposes of profit, whereas, mudaraba is the term refers to a form of business contract in which one party brings capital and the other personal effort. The proportionate share in profit is determined by mutual agreement. But the loss, if any, is borne only by the owner of the capital, in which case the entrepreneur gets nothing for his labour. to attain a compatability with Islamic Shari'a, needs cornerstone of laws, SFAS 106 and 105 is a benchmark that used as guidelines related to conformity accounting treatment of Musharaka and mudorobah financing on Sharia Rural Bank. The purpose of this article is to provide an understanding of accounting Musharaka and mudaraba, cornerstone of laws and accounting applications of musyaraka and mudharaba financing within Syaria Rural Bank. Second, describes SFAS 106 and 105, and third, suitability between Musharaka and Mudharaba Financing on Syaria Rural Bank (SRB) towards SFAS 106 and 105. This article literarture review was compiled based on reference books and journals. The study shows that Musharaka and mudaraba financing into Syaria Rural Banks does not necessarily always have coherency towards SFAS 106 and 105.