ANALISIS PENERAPAN AKUNTANSI PEMBIAYAAN PADA BAITUL MAAL WA TAMWIL (BMT) INSAN MULIA DAN MITRAKHAZANAH DI KOTA PALEMBANG

SARI, ARYULITA INDAH and Farhan, Muhammad (2023) ANALISIS PENERAPAN AKUNTANSI PEMBIAYAAN PADA BAITUL MAAL WA TAMWIL (BMT) INSAN MULIA DAN MITRAKHAZANAH DI KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031181924189.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (7MB) | Request a copy
	Text RAMA_62201_01031181924189_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (51MB) | Request a copy
	Text RAMA_62201_01031181924189_0015128307_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB)
	Text RAMA_62201_01031181924189_0015128307_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (681kB) | Request a copy
	Text RAMA_62201_01031181924189_0015128307_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (225kB) | Request a copy
	Text RAMA_62201_01031181924189_0015128307_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (910kB) | Request a copy
	Text RAMA_62201_01031181924189_0015128307_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (214kB) | Request a copy
	Text RAMA_62201_01031181924189_0015128307_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (437kB) | Request a copy
	Text RAMA_62201_01031181924189_0015128307_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (5MB) | Request a copy

Abstract

Currently, Baitul Maal wa Tamwil (BMT) is one of the fastest-growing sharia-based financial institutions in Indonesia, so its financial records must comply with the Statement of Islamic Financial Accounting Standards (PSAK Syariah). However, it turns out that there are still many BMTs that have not fully implemented PSAK Syariah in their financial records. Meanwhile, this is very important to ensure the accuracy of the entity's financial records and as a form of accountability to Allah SWT and fellow human beings. This research was conducted at BMT Insan Mulia and Mitrakhazanah Palembang with the aim of analyzing the application of financing accounting as well as finding out whether the BMT has not implemented PSAK Syariah in its financing accounting. This research is qualitative in nature; data collection is done through interviews and documentation techniques. The results of this study indicate that the application of financing accounting at BMT Insan Mulia and Mitrakhazanah Palembang is not in accordance with PSAK Syariah, whether it is mudharabah, murabahah, or ijarah financing.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Baitul Maal wa Tamwil (BMT), Kesesuaian Penerapan Akuntansi, Mudharabah, Murabahah, ijarah, PSAK Syariah
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Aryulita Indah Sari
Date Deposited:	21 Jun 2023 04:43
Last Modified:	21 Jun 2023 04:43
URI:	http://repository.unsri.ac.id/id/eprint/112535

Actions (login required)

View Item