PENERAPAN AKUNTANSI SYARIAH PADA BMT MAJU BERSAMA KARAWANG

Authors

DOI:

https://doi.org/10.31000/competitive.v7i1.4709

Keywords:

BMT, Sharia Financial Institutions, Sharia PSAK

Abstract

Lembaga keuangan syariah ialah lembaga keuangan / perbankan yang bisnis dan produknya dikembangkan atas dasar Hadits Alqur'an dan Nabi SAW. Tujuan dari penelitian ini ialah untuk bisa mengetahui penerapan akuntansi syariah pada lembaga keuangan syariah yaitu BMT Maju Bersama Karawang. Penelitian ini merupakan penelitian deskriptif dengan data yang dipergunakan pada penelitian ini adalah data primer dan data sekunder dari BMT Maju Bersama Karawang. Hasil penelitian ini menunjukkan bahwa walaupun BMT Maju Bersama Karawang memiliki syariat Islam, namun produk ataupun jenis bisnisnya tak sejalan dengan PSAK Syari'ah. Sehingga, dalam mencatat transaksi keuangan memiliki perbedaan dengan aturan yang ada di PSAK Syari'ah 101, yang dimana berisi laporan neraca, laporan laba rugi, laporan arus kas, laporan perubahan ekuitas, laporan sumber dan penggunaan zakat, laporan sumber dan penggunaan zakat, kebijakan pendanaan dan keuangan.

Author Biography

  • Mega Indriyati Komala Dewi, University of Singaperbangsa Karawang
    Mahasiswa Akuntansi

References

Dirvi, D. S. A., Eksandy, A., & Mulyadi, M. (2020). Pengaruh Growth Opportunity, Nwc, Cash Conversion Cycle, Ios Dan Leverage Terhadap Cash Holding. Jemasi: Jurnal Ekonomi Manajemen Dan Akuntansi, 16(1), 44–58.

Dwi Suwiknyo, 2010, Pengantar Akuntansi Syariah, Penerbit Pustaka Pelajar, Yogyakarta.

Harahap, S. S. 2001, Akuntansi Islam, Bumi Aksara, Jakarta, Salemba Empat, Jakarta.

Herdiansyah, 2010, Metodologi Penelitian Kualitatif, Penerbit Salemba Empat, Jakarta.

Ikatan Akuntan Indonesia, 2007, PSAK No. 101 Penyajian Laporan Keuangan Syari‘ah, Ikatan Akuntan Indonesia, Jakarta.

Jonathan Sarwono, 2006, Metodologi Penelitian Kuantitatif & Kualitatif, Penerbit Graha Ilmu, Yogyakarta.

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Published

2023-01-04

Issue

Vol. 7 No. 1 (2023): Competitive Jurnal Akuntansi dan Keuangan

Section

Articles

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