?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISA+PENGAKUAN+PENDAPATAN+PEMBIAYAAN+MUSYARAKAH+PADA+BMT+SURYA+LOKA&rft.creator=Sri+Rejeki%2C+0341031102&rft.subject=HB+Economic+Theory&rft.subject=HC+Economic+History+and+Conditions&rft.description=ABSTRAK+%0D%0A%0D%0A%0D%0A%0D%0ABMT+(+Baitul+Mall+Wattamwil+)+merupakan+lembaga+keuangan+syariah+yang+berfungsi+menghimpun+dan+menyalurkan+dana+kepada+anggotanya+dan+biasanya+beroperasi+dalam+skala+mikro.+Dalam+pelaksanaan+kegiatannya%2C+BMT+menggunakan+dasar+prinsip+syariah+sehingga+transaksi+maupun+produk+yang+dikeluarkan+juga+harus+sesuai+dengan+syariah.+%0D%0A%0D%0ABMT+Surya+Loka+merupakan+salah+satu+BMT+yang+berusaha+membantu+pelaku+ekonomi+kecil+yang+bergerak+di+usaha+mikro%2C+kecil+dan+menengah+yang+tidak+terjangkau+oleh+bank+di+daerah+sekitar+Mandah%2C+Tegineneng%2C+Natar%2C+Lampung+Selatan.+Salah+satu+produk+yang+ditawarkan+oleh+BMT+Surya+Loka+adalah+pembiayaan+musyarakah.+Pembiayaan+musyarakah+merupakan+akad+kerjasama+yang+terjadi+antara+BMT+dan+mitra+usahanya+untuk+menggabungkan+modal+dan+melakukan+usaha+secara+bersama+%E2%80%93+sama+dalam+suatu+kemitraan+dengan+nisbah+bagi+hasil+sesuai+dengan+kesepakatan+sedangkan+kerugian+ditanggung+secara+proporsional+sesuai+dengan+modal+yang+disetorkan.+Permasalahan+yang+diambil+dalam+penelitian+ini+adalah+bagaimana+penerapan+dan+pengakuan+pendapatan+pembiayaan+musyarakah+dan+apakah+penerapan+dan+pengakuan+pendapatan+musyarakah+yang+ada+telah+dilaksanakan+sesuai+dengan+ketentuan+yang+ada+dalam+PSAK+No.106.+Tujuan+dari+penelitian+ini+untuk+mengetahui+analisis+penerapan+dan+pengakuan+pendapatan+pembiayaan+musyarakah+pada+BMT+Surya+Loka+dan+menganalisis+apakah+penerapan+dan+pengakuan+pendapatan+pembiayaan+musyarakah+yang+ada+pada+BMT+Surya+Loka+telah+sesuai+dengan+ketentuan+yang+ada+dalam+PSAK+No.106.+Dalam+pelaksanaan+penelitian%2C+peneliti+melakukan+penelitian+pustaka+untuk+mendapatkan+referensi+dan+landasan+teoritis+yang+berhubungan+dengan+permasalahan+judul+yang+ada+dengan+cara+mempelajari+literature+dan+melalui+internet.+Peneliti+juga+melakukan+penelitian+lapangan+melalui+kegiatan+observasi+dan+wawancara+agar+memperoleh+data+yang+relevan+dengan+masalah+yang+diteliti.+Data+yang+ada+kemudian+dianalisis+dengan+analisis+deskriptif+kualitatif%2C+yaitu+tehnik+analisa+dengan+membandingkan+teori+yang+ada+dengan+data+dan+fakta+yang+diperoleh+dari+objek+penelitian.+Berdasarkan+hasil+penelitian%2C+pengakuan+pendapatan+pembiayaan+musyarakah+pada+BMT+Surya+Loka+dapat+dikatakan+telah+sesuai+ketentuan+yang+ada+dalam++PSAK+No.106+meski+dari+17+point+yang+dianalisa+terdapat+3+point+yang+belum+ada+kesesuaian+dengan+PSAK+No.106+sehingga+masih+perlu+diadakan+perbaikan+perlakuan+akuntansi+agar+nantinya+pelaksanaan+pengakuan+pendapatan+pembiayaan+musyarakah+pada+BMT+Surya+Loka+benar+%E2%80%93+benar+sesuai+dengan+PSAK+No.106.%0D%0A%0D%0AKata+Kunci+%3A+BMT%2C+Musyarakah+%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0A%0D%0A%0D%0ABMT+(+Baitul+Mall+Wattamwil+)+is+a+institution+of+syariah+financial+which+serves+to+collect+and+distribute+funds+to+its+members+and+usually+operate+in+micro+scale.+In+the+implementation+of+its+activities%2C+BMT+using+the+basic+Islamic+principles+that+transaction+or+product+that+is+issued+must+also+comply+with+syariah.%0D%0A%0D%0ABMT+Surya+Loka+is+one+of+seeks+to+help+small+economic+actors+engaged+in+micro+enterprises%2C+small+and+medium+enterprises+not+covered+by+the+banks+in+the+area+around+Mandah%2C+Tegineneng%2C+Natar%2C+Lampung+Selatan.+One+of+the+products+at+the+bargain+by+BMT+Surya+Loka+is+Musyarakah.Musyarakah+financing+is+a+partnership+contract+between+BMT+and+its+business+partners+to+combine+capital+and+doing+business+jointly+in+a+partnership+with+the+profit+sharing+ratio+in+accordance+with+the+agreement%2C+while+the+losses+in+half+in+proportion+to+the+capital+in+the+deposited.+The+problems+taken+in+this+research+is+how+the+application+and+musyarakah+financing+revenue+recognition+and+whether+the+application+of+revenue+recognition+musyarakah+there+have+been+performed+in+accordance+with+the+provisions+contained+in+PSAK+106.+The+purpose+of+the+research+is+examine+the+implementation+and+analysis+of+revenue+recognition+on+the+BMT+musyarakah+financing+Surya+Loka+and+analyze+whether+the+application+and+musyarakah+finacing+revenue+recognition+that+there+is+a+BMT+Surya+Loka+in+accordance+with+the+provisions+contained+in+PSAK+106.+In+this+research%2C+the+researchers+do+the+research+library+and+theoretical+foundation+problems+associated+with+the+existing+title+by+studying+literature+and+through+the+internet.+The+researcher+also+doing+the+research+of+outdoor+and+through+observation+and+interview+in+order+to+get+the+relevan+data+with+the+problem+of+research.+Then+the+data+analysed+with+descriptive+qualitative+analyse%2C+analysis+technique+with+compare+the+theory+with+the+data+and+fact+that+the+researcher+get+from+the+researcher+object.+According+the+result+of+research%2C+musyarakah+financing+reve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