JAS (Jurnal Akuntansi Syariah)
Vol 4 No 2 (2020): JAS (Jurnal Akuntansi Syariah) - December

Penerapan Pembiayaan Musyarakah Pada BMT Dana Barokah Muntilan

Shinta Amelia Kurniasari (Universitas Tidar Magelang, Indonesia)
Risma Wira Bharata (Universitas Tidar Magelang, Indonesia)



Article Info

Publish Date
16 Dec 2020

Abstract

This study aims to determine the implementation of profit sharing based musyarakah contracts, financing products and financing mechanisms at the Baitul Maal wa Tamwil (BMT) Dana Barokah. This study uses a qualitative method with a case study approach. The data used in the study used primary data and viewed from the data collection sources, the data used came from direct interviews with tellers and managers at BMT. The results of this study explain that BMT provides several savings products and financing products. To apply for financing, customers must first fill out a form and then complete the required files. In the implementation of musyarakah financing at BMT Dana Barokah Muntilan it is in accordance with Islamic sharia principles and the division of business with profit sharing, but the bank only as a provider of capital does not participate in conducting business activities. The profit-sharing determined by BMT Dana Barokah Muntilan is 2.5%, but negotiations are still possible.

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Journal Info

Abbrev

jas

Publisher

Subject

Economics, Econometrics & Finance

Description

JAS (Jurnal Akuntansi Syariah) was published in print and online by LPPM ISNJ Bengkalis. JAS is expected to add insight into Accounting and Finance, especially Islamic Accounting for academics, practitioners, researchers, policymakers (regulators), and other parties interested in developing ...