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KAJIAN PENERAPAN AKUNTANSI SYARIAH DENGAN POLA PEMBIAYAAN MURABAHAH DAN MUDHARABAH PADA KOPERASI JASA KEUANGAN SYARIAH-BAITUL MAL WAT TAMWIL (KJKS-BMT) DI KOTA PADANG

Maqdis: Jurnal Kajian Ekonomi Islam

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Title KAJIAN PENERAPAN AKUNTANSI SYARIAH DENGAN POLA PEMBIAYAAN MURABAHAH DAN MUDHARABAH PADA KOPERASI JASA KEUANGAN SYARIAH-BAITUL MAL WAT TAMWIL (KJKS-BMT) DI KOTA PADANG
 
Creator YUSKAR, YUSKAR
YONNEDI, EFA
 
Subject Economics
Islamic Microfinance Institutions, Mudharabah, Murabahah, Syariah Accounting
 
Description This paper examines the implementation of Syariah Acconting with murabah and mudharabah financing model at 81 KJKS-BMT, City of Padang. KJKS-BMT is an microfinance firms that is based on syariah rules. This research employs qualitative research method using interview with managers of KJKS-BMT and studying accounting documents. The main objective of the study is to describe and undertand how syariah acconting has been practiced at those islamic micro finance institutions. The results of this study shows that there is no KJKS-BMT that fully implement Syariah accounting for murabahah and mudharabah financing. However, this study found that 30 percent of KJKS-BMT has implemented it with 75% of level of implementation, 30% has implemented it with 50% of level of implementation. The remain, 40% of KJKS-BMT has just implemented it with less than 50% of level of implementation. In addition, majority of islamic microfinance organizations in Padang provide 80 percent murabahah financing and 20 percent mudharabah financing. This research suggests that capacity building is badly needed for KJKS-BMT to increase the quality of financial reporting and decision making process at KJKS-BMT
 
Publisher Universitas Islam Negeri Imam Bonjol Padang
 
Contributor —
 
Date 2019-12-19
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Survey/Interview
 
Format application/pdf
 
Identifier http://journal.febi.uinib.ac.id/index.php/maqdis/article/view/257
10.15548/maqdis.v4i2.257
 
Source Maqdis : Jurnal Kajian Ekonomi Islam; Vol 4, No 2 (2019): Juli - Desember 2019; 185-196
2528-5661
2528-5645
 
Language ind
 
Relation http://journal.febi.uinib.ac.id/index.php/maqdis/article/view/257/275
http://journal.febi.uinib.ac.id/index.php/maqdis/article/downloadSuppFile/257/256
 
Rights Copyright (c) 2019 Maqdis : Jurnal Kajian Ekonomi Islam
http://creativecommons.org/licenses/by-nc-sa/4.0