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All Journal J-ISCAN : Journal of Islamic Accounting Research
Marwasari, Erni
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Economics, Econometrics & Finance

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THE FINANCIAL FRAMEWORK OF MUSYARAKAH: INSIGHTS FROM BMT BERINGHARJO'S ACCOUNTING PRACTICES Marwasari, Erni; Fithria, Annisa
J-ISCAN: Journal of Islamic Accounting Research Vol. 6 No. 1 (2024): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v6i1.1891

Abstract

Baitul Maal wat Tamwil (BMT), also known as a sharia financial institution, is experiencing a rapid development. As a Microfinance Institution (LKM), BMT operates according to Islamic principles by driving productive economic businesses that promote middle to lower class entrepreneurs, with a focus on independence and self-sufficiency. The aim of this study is to analyze the implementation, determination of profit-sharing ratios, and accounting treatment of revenue from musyarakah-based profit-sharing financing at BMT Beringharjo KC Kauman Yogyakarta, along with its compliance with PSAK 106. This research adopts a qualitative approach with a descriptive method. The data employed in this study comprise both primary and secondary data, collected through interview and documentation techniques. The findings of this study reveal that the profit-sharing ratio is established by distributing profits in a non-proportional manner with respect to the contributed capital, in accordance with the capacity of partners/members. The applied accounting treatment, evaluated based on characteristics, recognition, measurement, presentation, and disclosure, conforms to PSAK 106.
Co-Authors Annisa Fithria