VICKY VENDY, 040710098 (2012) THE COMPLIANCE ANALYSIS OF SHARIA ACCOUNTING PRACTICE IN FINANCING ACTIVITIES IN BMT (BAITUL MAAL WA TAMWIL) CASE STUDY OF BMT MMU (MASHLAHAH MURSALAH LIL UMMAH) PONDOK PESANTREN SIDOGIRI PASURUAN. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

One of the most important function in BMT is financing. As an intermediary business, BMT provides financing for the surrounding community. Suppose it can collect a lot funding, but if the realization of financing is not as big as the funding, then BMT can be considered not giving optimal contribution to empower the surroundings. In practice, BMT uses several contracts to provide financing. To support the financing activities, of course the good practice of accounting will be extremely essential to help BMT deal with its day-to-day activities. This study aims to analyze the compliance of sharia accounting practice in financing activities in BMT MMU Pondok Pesantren Sidogiri Pasuruan. The contracts analyzed consist of four types, those are mudharabah, murabahah, bai’ bitsaman ajil and qardh. The process of research used case study method. By conducting in-depth interview and literature review, it attempted to explore the practice, then analyze the compliance of the sharia accounting practice towards accounting standards PSAK 59, 102 and 105 that have been issued by DSAK IAI. The result of research shows that there are two misperceptions of contract in BMT MMU, they are mudharabah musytarakah and musyarakah. It also found several noncompliance occurred in the accounting practice. Those are the usage of revenue sharing system in mudharabah financing. While in murabahah financing, first, BMT burdens the loss of declining value of goods before delivery to customer (buyer). Second, the provision regarding the discount for the purchase of murabahah assets given by the supplier. Third, at the time BMT acquires the goods, it will not recognize the goods as murabahah assets nor inventory. Fourth, All profits obtained by BMT when customer agreed to make installment to pay off murabahah receivables are recognized as deferred profit of murabahah. At last, the fund for Qardh financing is taken from productive asset of BMT MMU.

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