Analisis Kepatuhan Syariah Pelaporan Keuangan Baitul Mal Wat Tamwil (BMT) Insan Mandiri MPZ Dompet Dhuafa Moncongloe Maros

Erna Sari, Hermita Arif, M. Achyar Ibrahim

Abstract


This research aims to analyze BMT Insan Mandiri MPZ Dompet Dhuafa Moncongloe Maros sharia compliance with PSAK Syariah 101 in terms of financial reporting. This research data was obtained from interviews conducted with several BMT Insan Mandiri parties, then observations of business performance and activities, as well as documents supporting the information obtained. As for the results of the research, it was found that BMT Insan Mandiri MPZ Dompet Dhuafa Moncongloe Maros, which is still active today, in general in performance and specifically in financial reporting, is still not in accordance with PSAK Syariah 101. This is proven by several policies and activities that are still not accordance with PSAK Syariah 101. Some of the financial report presentations that are not appropriate are the presentation of financial reports, namely statement of financial position, statement of profit or loss, statement of cash flow, statement of changes in equity, statement of source and distribution of zakat funds as well as statement of sources and uses of qardhul hasan funds is not in accordance with what is stated in PSAK Syariah 101. Even though the provisions on business and social activities comply with Fatwa DSN-MUI.


Keywords


Shariah Compliance; Financial Reporting; zakat; Qardhul Hasan

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DOI: https://doi.org/10.61111/jfcft.v3i1.713

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