Operasional Baitul Mal Wa Tamwil (Bmt) Dalam Pemberdayaan Ekonomi Umat Di Kabupaten Sidoarjo

Moch. Khoirul Anwar (Fakultas Ekonomi Universitas Negeri Surabaya)

AKRUAL: Jurnal Akuntansi
Vol 4 No 2: AKRUAL: Jurnal Akuntansi (April 2013)

AbstractOne of the efforts to empower peoples economy is the existence of microfinance institutions such as Bayt al-Mal wa al-Tamwil (BMT) which have role to establish the economy successfully. This research used a qualitative approach and the type was field research. Data obtained in this research through participatory observation and interviews involved. The findings of this research can be presented that BMT has a participation in the economic empowerment of small and micro entrepreneurs. However, BMT in Sidoarjo Regency, it can not perform its function as bayt al-mal, having a duty to apply the social mission.