Analisis Penerapan Akuntansi Syariah Pada BMT Made di Kota Demak - Tri Rahma Nofiana; Siti Kholifah (Balance : Jurnal Akuntansi dan Manajemen, 2026)
Penelitian ini bertujuan menganalisis implementasi akuntansi syariah pada Baitul Maal wat Tamwil (BMT) MADE Kota Demak. Seiring perkembangan industri keuangan syariah, lembaga keuangan dituntut menerapkan sistem akuntansi yang sesuai dengan prinsip keadilan, transparansi, akuntabilitas, dan kepatuhan syariah. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Analisis data dilakukan menggunakan model Miles dan Huberman melalui reduksi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa BMT MADE telah menerapkan akuntansi syariah dalam pencatatan transaksi dan penyusunan laporan keuangan berdasarkan akad murabahah, mudharabah, dan musyarakah serta mengacu pada PSAK Syariah. Namun demikian, implementasinya belum sepenuhnya optimal karena masih terdapat kendala berupa keterbatasan kompetensi sumber daya manusia, sistem informasi akuntansi yang belum terintegrasi secara optimal, dan pengawasan internal yang belum maksimal. Penelitian ini memberikan gambaran empiris mengenai implementasi akuntansi syariah pada lembaga keuangan mikro syariah serta diharapkan menjadi masukan bagi pengembangan praktik dan kebijakan akuntansi syariah di Indonesia.   This study aims to analyze the implementation of Islamic accounting at Baitul Maal wat Tamwil (BMT) MADE in Demak City. Along with the rapid development of the Islamic financial industry, Islamic financial institutions are required to implement accounting systems that comply with the principles of justice, transparency, accountability, and Sharia compliance. This study employed a descriptive qualitative approach, with data collected through interviews, observations, and documentation. Data were analyzed using the Miles and Huberman interactive model, which consists of data reduction, data presentation, and conclusion drawing. The findings indicate that BMT MADE has implemented Islamic accounting in recording financial transactions and preparing financial statements based on murabahah, mudharabah, and musyarakah financing contracts in accordance with the Indonesian Financial Accounting Standards for Sharia Entities (PSAK Syariah). However, the implementation has not yet been fully optimized due to several challenges, including limited human resource competencies, the lack of an integrated accounting information system, and suboptimal internal supervision. This study provides empirical evidence regarding the implementation of Islamic accounting in Islamic microfinance institutions and is expected to contribute to the development of Islamic accounting practices and policies in Indonesia.