Puteri, Meilisa (2023) Analisis Penerapan Akuntansi Pada Koperasi Jasa Keuangan Syariah Bmt (baitul Maal Wa Tamwil) Agam Madani Nagari Kapau Di Kecamatan Tilatang Kamang Kabupaten Agam Sumatera Barat. Other thesis, Universitas Islam Riau.

Text Meilisa Puteri.pdf - Submitted Version Restricted to Registered users only Download (990kB) | Request a copy

Abstract

This study aims to determine the suitability of the application of accounting in the BMT Islamic Financial Services Cooperative (Baitul Maal wa Tamwil) Agam Madani Nagari Kapau with SAK Syariah. Data analysis techniques in this study used descriptive methods, namely processing and comparing data with supporting theories that are useful for BMTs in analyzing and making decisions. The type of data needed in this research is primary data and secondary data. The results of this study indicate that the application of accounting at BMT Agam Madani Nagari Kapau is not in accordance with the standards for presenting Islamic financial statements in SAK Syariah. BMT still presents fixed assets whose economic life has expired. Based on SAK Syariah, BMT does not make reports on changes in capital, cash flow reports, reports on sources and uses of zakat, reports on sources and uses of virtue, notes on financial reports.

Actions (login required)

View Item