PEMAHAMAN PENERAPAN TRANSAKSI MUDHARABAH DAN PERAN INFORMASI AKUNTANSI PADA BAITUL MAAL WAT TAMWIL (BMT) YADIKA BANGIL
Daftar Isi:
- Research on the understanding of the application and the role of accounting information in this mudaraba transactions have the following objectives. First, to find out how customers understand the application of mudaraba transactions, as well as knowing the role of accounting information in mudaraba financing. Second, to assess BMT policy in financing related to the requirements of financial reporting and assurance, and what sanctions will be given to the customer when the customer break the contract of financing. This research method is a qualitative research with phenomenological approach. Informants in this study is Abdul Hamid as manager Yadika BMT BMT staff and customers. Data is collected by using collecting techniques with direct interview, documentation and observation. The results of this study is that not all customers understand the true intent of the contract of financing. But there are still many customers who understand the true intent of the contract of financing. The role of accounting information in mudaraba financing is to bridge between the customer and the BMT, that in the financial accounting purposes are the rights and obligations between the customer and the BMT should be executed, in accordance with Islamic principles. The policies adopted by BMT, does not break Islamic principles. Problems and deviations that occur inside of financing can be overcome by optimizing the profit-sharing scheme, which is a fulfillment of the desired expectations of customers and the BMT. In the settlement of disputes, BMT prioritize joint deliberation.