Analysis of sharia accounting implementation in BMT (Baitul Maal wat Tamwil) Alif Yogyakarta / Asri Noer Rahmi, Wiwi Idawati and Marissa Grace Haque-Fawzi

Rahmi, Asri Noer and -, Wiwi Idawati and Haque-Fawzi, Marissa Grace (2019) Analysis of sharia accounting implementation in BMT (Baitul Maal wat Tamwil) Alif Yogyakarta / Asri Noer Rahmi, Wiwi Idawati and Marissa Grace Haque-Fawzi. In: The 6th International Accounting & Business Conference 2019. Secretariat of IABC 2019, 6th . UiTM Cawangan Johor, Segamat Johor, p. 61.

Abstract

This study aims to analyze the implementation Sharia Accounting at BMT Alif Yogyakarta, from the financial reporting presented by BMT Alif, it can be seen the financial reporting system used and applied by BMT Alif Yogyakarta. Is it in accordance with the application of Sharia accounting in Indonesia and guided by PSAK (guidelines for financial accounting standards) 101 issued by the Indonesian Experts Accountants (IAI).This study uses a comparative descriptive research methodology, which is a quantitative method obtained from the financial statements presented and qualitative methods based on the results of the finance division interview at BMT Alif Yogyakarta. The results findings that BMT Alif Yogyakarta understands the standards of Sharia accounting
applications in Indonesia and have implemented sharia accounting financial statement, this can be seen from the implementation of financial reporting and also appropriate financial reporting standards, in accordance with applicable
PSAK 101. This can be seen from the financial reporting presented. Financial statements in the form of balance sheets, income statements, cash flow statements, retained earnings reports (equity), reports on changes in limited
investments, and the separation of reports on sources and uses of zakat funds and social funds, reports on sources and uses of qardh funds and notes to financial statements.

Metadata

Item Type: Book Section
Creators:
Creators
Email / ID Num.
Rahmi, Asri Noer
-
-, Wiwi Idawati
-
Haque-Fawzi, Marissa Grace
-
Contributors:
Contribution
Name
Email / ID Num.
Patron
Kassim, Mohd Azraai
UNSPECIFIED
Patron
Joyosumarto, Subarjo
UNSPECIFIED
Subjects: H Social Sciences > HG Finance > Banking > Accounting. Bookkeeping
H Social Sciences > HG Finance > Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
Divisions: Universiti Teknologi MARA, Johor > Segamat Campus
Series Name: Secretariat of IABC 2019
Volume: 6th
Page Range: p. 61
Keywords: Sharia Accounting; PSAK 101 and BMT Alif Yogyakarta; UiTM Cawangan Johor
Date: 2019
URI: https://ir.uitm.edu.my/id/eprint/38315
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38315

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