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Modarabah is partnership contract. Its strength points and weakness points impact Islamic banks results. This study tries to find way to measure Modarabah human effort in financial statements based on analysis the original Modarabah contract accounting. Practically, Modarabah trader is the dealer by effort. Some Islamic bank cancel way of giving cash to partner in order to work as Modarabah trader because of risk but Islamic bank applies the way to get the cash from customer and work by his employee effort as Modarabah trader. Modarabah trader is the dealer by effort has impact assets, liabilities, equities, cost and return. This proves the impact of Modarabah on financial statement adjusted and estimated.

Impact of Modarabah Dealer by Effort Value Accounting on Islamic Bank Financial Statements