Skripsi
ANALISIS PENERAPAN AKUNTANSI PEMBIAYAAN PADA BAITUL MAAL WA TAMWIL (BMT) INSAN MULIA DAN MITRAKHAZANAH DI KOTA PALEMBANG
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.
Inventory Code | Barcode | Call Number | Location | Status |
---|---|---|---|---|
2307002529 | T112535 | T1125352023 | Central Library (Referens) | Available |
No other version available