Manajemen Pembiayaan dan Pelaporan Keuangan Program Microfinance Syariah Berbasis Masyrakat (MISYKAT) di Lembaga Keuangan Mikro Syariah Baitul Mal Aceh
Abstract: This research was
conducted at the Institute of Islamic Microfinance Baitul Mal of Aceh, with the
aim to determine the financial management practices of Community-Based Program
Islamic Microfinance and financial reporting of financing Islamic Microfinance
Community-Based Program.This research using descriptive analysis with an
emphasis on understanding the issues based on the conditions of reality to
explain the description in the form of the sentence, with the source of the
data used are primary data obtained directly from the research.
The results showed the distribution of funding for microfinance islamic
community based on Micro Finance Institutions Sharia Baitul Mal Aceh
distributed to mustahik to approach the concept of 5C + 1S, which includes
character, ability / capacity, capital, collateral and economic situation /
condition, with the number of mustahik financing receiver as much as 2,083
people with average growth rate of as much as 694 people per year mustahik, and
the amount of financing provided as much as Rp 7.963.850.000,- the rate of
growth of an annual average of Rp 2,654,616,667, -. Financial reporting
conducted by Microfinance Institutions Sharia Baitul Mal of Aceh are in
accordance with the statement of financial accounting standards (SFAS) No. 101
concerning the presentation of the financial statements of sharia, which
includes the statement of financial position (balance sheet), income / loss,
cash flow statement and notes financial statements (CALK).
Penulis: Nurul Fajri, Ridwan
Ibrahim
Kode Jurnal: jpakuntansidd160658
