Skripsi

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

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Penilaian

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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.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307002529	T112535	T1125352023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1125352023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2023

Collation

xix, 157 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.420 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Akuntansi Biaya
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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