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Nurul Fajri
STKIP Bina Bangsa Getsempena
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Manajemen Pembiayaan dan Pelaporan Keuangan Program Microfinance Syariah Berbasis Masyrakat (MISYKAT) di Lembaga Keuangan Mikro Syariah Baitul Mal Aceh Fajri, Nurul; Ibrahim, Ridwan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research was conducted at the Institute of Islamic Microfinance Baitul Mal of Aceh, with the aim to determine the financial management practices of Community-Based Program Islamic Microfinance and financial reporting of financing Islamic Microfinance Community-Based Program.This research using descriptive analysis with an emphasis on understanding the issues based on the conditions of reality to explain the description in the form of the sentence, with the source of the data used are primary data obtained directly from the research.The results showed the distribution of funding for microfinance islamic community based on Micro Finance Institutions Sharia Baitul Mal Aceh distributed to mustahik to approach the concept of 5C + 1S, which includes character, ability / capacity, capital, collateral and economic situation / condition, with the number of mustahik financing receiver as much as 2,083 people with average growth rate of as much as 694 people per year mustahik, and the amount of financing provided as much as Rp 7.963.850.000,- the rate of growth of an annual average of Rp 2,654,616,667, -. Financial reporting conducted by Microfinance Institutions Sharia Baitul Mal of Aceh are in accordance with the statement of financial accounting standards (SFAS) No. 101 concerning the presentation of the financial statements of sharia, which includes the statement of financial position (balance sheet), income / loss, cash flow statement and notes financial statements (CALK).Keywords: Islamic Microfinance Financing and Financial Reporting
Co-Authors A. Octamaya Tenri Awaru Adhiningsih, A. Hutami Afra Hasna, Afra Agus Gunawan Ahlun Ansar Ahmad Nasriadi Alam, Luktfy Ali Akbar Ali Muhammad Muslih Andi Aco Agus, Andi Aco Antariyani, Wiwin Apriadi, Apriadi Apriansya, Gumayo Ar Rasyid, Ulfa Hansri Arico Ayani Suparto Aris Munandar Asbi, Asbi Ashabul Anhar Asnawi, Yusran Astri Winda Siregar Azimah, Nikmatun Azis, Nur Alyah Azizah Lubis Baiq Fatmawati Basri Jumin, Hasan Budiarto, Eko Candra, Hairel Darmawati, Lusi Endang Sri Dita Juwita Zuraida Edy Wibowo, Sarwo elida elida Erwinda, Lira Eva Ayuzar, Eva Fajri, Raihal Febrina Dafit, Febrina Fikrianto, Misbah Fitri Fitri Fitria Sarnita Fitriati Hajiriah, Titi Laily Halomoan Ritonga, Cipto Hanafi, Ilham Hasan, Abil Hayati, Durrah Helmi Helmi Hestaliana R, Ari I Made Sutajaya IMAMA, NUR Indra Himayatul Asri Intan Kemala Sari Jaili, Hambali Januar, Januar Justitia, Dewi Karisma, Sally Putri Lola Adres Yanti Mappatunru, Andi Ayatullah Marzuki, M. Merri Hafni Mik Salmina Mirza Nusuary, Firdaus Miswanto, Miswanto Mufidatul Islamiyah, Mufidatul Muflih, Muhamad Muhazir Muhazir, Muhazir Muhiddinur Kamal Mujiyanti, Sri Ayudha Najamuddin Najamuddin, Najamuddin Novi Susilawati, Novi Novita Sari Nunung Ariandani Nuraini Nuraini Prasetyo, Farhan Akmal Prasiska Rahmat, Candra Prawata, Yusuf Maulana Putra, Juanda Kelana Putri Karisma, Sally R, Baso Rahayu, Fadhilah Eka Rahmat Fitra Rahmattullah, Rahmattullah Rahmayani, Aulia Rahmi Rahmi Ramadani, Andi Nur Ramadhan, Ariz Umar Raza Karmel, Moehammad Ediyan Rettang, Lidia Ridwan Ibrahim Riri Ezraneti Rita Novita Sarwati Sarwati, Sarwati Sarwo Edi Wibowo, Sarwo Edi Siti Hardiyanti siti rabiatul fajri, siti rabiatul Solihatun, Solihatun SUCIKA ARMIANI, SUCIKA Surya Ningsih Syahputra, Yuda Syamsu A Kamaruddin Syarifah Syarifah, Syarifah Tri Windi Oktara Ubaidillah Ubaidillah Udam, Mikhael Ully Muzakir Utami Nurhafsari Putri Wahyudi Wahyudi Wawan Muliawan Wedra Aprison Wildian Wildian Youmil Abrian