KAJIAN PENERAPAN AKUNTANSI SYARIAH DENGAN POLA PEMBIAYAAN MURABAHAH DAN MUDHARABAH PADA KOPERASI JASA KEUANGAN SYARIAH-BAITUL MAL WAT TAMWIL (KJKS-BMT) DI KOTA PADANG

This paper examines the implementation of Syariah Acconting with murabah and mudharabah financing model at 81 KJKS-BMT, City of Padang. KJKS-BMT is an microfinance firms that is based on syariah rules. This research employs qualitative research method using interview with managers of KJKS-BMT and studying accounting documents. The main objective of the study is to describe and undertand how syariah acconting has been practiced at those islamic micro finance institutions. The results of this study shows that there is no KJKS-BMT that fully implement Syariah accounting for murabahah and mudharabah financing. However, this study found that 30 percent of KJKS-BMT has implemented it with 75% of level of implementation, 30% has implemented it with 50% of level of implementation. The remain, 40% of KJKS-BMT has just implemented it with less than 50% of level of implementation. In addition, majority of islamic microfinance organizations in Padang provide 80 percent murabahah financing and 20 percent mudharabah financing. This research suggests that capacity building is badly needed for KJKS-BMT to increase the quality of financial reporting and decision making process at KJKS-BMT