Analisis Penerapan Akuntansi Pada Koperasi Jasa Keuangan Syariah Baitul Mall Wat- Tamwil (BMT) Djami’ Rengat

Valencia, Angelia (2018) Analisis Penerapan Akuntansi Pada Koperasi Jasa Keuangan Syariah Baitul Mall Wat- Tamwil (BMT) Djami’ Rengat. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the suitability of accounting applications in Baitul Maal Wat-Tamwil (BMT) Djami 'in Indragiri Hulu Regency in accordance with general accepted accounting principles.This research uses secondary data obtained from BMT Djami 'financial reports. Data collection techniques used are documentation and observation. The method of analysis of this study uses multiple regression analysis.The results showed that BMT Djami 'must be more careful in recording murabahah transactions, especially related to margin recognition. BMT Djami' has not counted and recorded uncollectible receivables so that the value of receivables presented on the balance sheet has not been free from uncollectible risks. does not compile a cash flow report, so that no information about the cash turnover in the Djami BMT is obtained. 'Djami BMT' does not make notes on the financial statements, so there is no clear information about what accounting methods are used in preparing cooperative financial statements, including the absence of information about the method of depreciating what fixed assets are used by the cooperative. BMT Djami 'has not applied accounting in cooperatives in accordance with the principles of general acceptable accounting.

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