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The Concept Of Sharia Finance That Is An Islamic Microfinance Institution

Madinah: Jurnal Studi Islam

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Title The Concept Of Sharia Finance That Is An Islamic Microfinance Institution
 
Creator Latifah, Eny
 
Subject Sharia Accounting, Bina, Syariah Ummah Lamongan and Islamic Microfinance Institution
 
Description The purpose of this study was to determine the extent of the concept of existing financial statements Islamic Microfinance Institution precisely in the Cooperative Savings and Loans Coordination of Sharia Islamic Education Ummah Lamongan. The research method uses a qualitative approach that is descriptive in order to get a clear picture of the use of sharia accounting in the Islamic Microfinance Institution, which is precisely in the Savings and Loan Co-operative for the Development of Sharia Bina Syariah Ummah Lamongan. The results of this study are the  concept of financial statements presented by Islamic Microfinance Institution Bina Syariah Ummah Lamongan is more referring to SAK ETAP. Financial statements that include a balance sheet, income statement, statement of changes in financial position that can be presented in various ways, such as cash flow statements and cash flow statements, notes and other reports. Because Islamic Microfinance Institution Bina Syariah Ummah Lamongan needs an adjustment process to provide financial reports with sharia accounting approaches because of the transfer of labels from Conventional financial institutions to Islamic financial institutions.
 
Publisher INSTITUT AGAMA ISLAM TARBIYATUT THOLABAH LAMONGAN, INDONESIA
 
Date 2020-06-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ejournal.iai-tabah.ac.id/index.php/madinah/article/view/475
 
Source Madinah: Jurnal Studi Islam; Vol. 7 No. 1 (2020): Madinah: Jurnal Studi Islam; 1 - 11
MADINAH; Vol 7 No 1 (2020): Madinah: Jurnal Studi Islam; 1 - 11
2620-9497
1978-659X
 
Language eng
 
Relation http://ejournal.iai-tabah.ac.id/index.php/madinah/article/view/475/351