DAFTAR ISI

HALAMAN JUDUL.......................................................................................1
ABSTRACK................................................................................................1
PERSETUJUAN PEMBIMBING.......................................................................1
PENGESAHAN............................................................................................1
MOTTO.....................................................................................................1
PERSEMBAHAN.........................................................................................1
KATA PENGANTAR.....................................................................................1
DAFTAR ISI...............................................................................................1
DAFTAR GAMBAR......................................................................................1
BAB 1 PENDAHULUAN................................................................................1
A. Latar Belakang Masalah.......................................................................................2
B. Permasalahan......................................................................................................2
C. Tujuan Kegunaan ................................................................................................2
BAB II LANDASAN TEORI............................................................................4
A. Akuntansi Islam....................................................................................................5
1. Pengertian Akuntansi Islam............................................................................6
2. Konsep Dasar Laporan Keuangan Menurut Akuntansi Islam...........................5
a. Pengertian Laporan Keuangan...................................................................6
b. Tujuan Laporan Keuangan..........................................................................6
c. Karakteristik Kualitatif Laporan Keuangan..................................................6
d. Bentuk-bentuk Laporan Keuangan.............................................................6
e. Elemen-Elemen Laporan Keuangan............................................................6
B. Konsep Dasar Baitul Maal War Tamwil..................................................................5
1. Pengertian BMT.................................................................................................6
2. Karakteristik BMT..............................................................................................6
a. Ciri-Ciri BMT ................................................................................................6
b. Prinsip Operasional BMT...............................................................................6
BAB III METODE PENELITIAN......................................................................4
A. lokasi Penelitian...................................................................................................5
B. Sifat Penelitian.....................................................................................................5
C. Sumber Data........................................................................................................5

D. Pengecekan Keabsahan Data...............................................................................5

E. Teknik Pengumpulan Data....................................................................................5
F. Teknik Analisa Data..............................................................................................5
BAB IV DESKRIPSI DATA DAN PEMBAHASAN...............................................4
A. Gambaran Umum BMT L-RISMA Cabang Batanghari.............................................5
1. Sejaran Berdirinya BMT L-RISMA.......................................................................6
2. Visi dan Misi BMT L-RISMA.................................................................................6
3. Strategi Usaha BMT l-RISMA..............................................................................6
4. Struktur Organisasi BMT L-RISMA......................................................................6
4. Produk-produk yang Ditawarkan BMT L-RISMA..................................................6
B. Penyusunan Laporan Keuangan pada BMT L-RISMA.............................................5
1. Perlakuan Akuntansi Terhadap Aktiva...............................................................6
2. Perlakuan Akuntansi Terhadap Kewajiban.........................................................6
3. Perlakuan Akuntansi Terhadap Ekuitas..............................................................6
4. Perlakuan Akuntansi Terhadap Pendapatan......................................................6
5. Perlakuan Akuntansi Terhadapan Beban...........................................................6
6. Tujuan Laporan Keuangan BMT L-RISMA...........................................................6
7. Karakteristik Laporan Keuangan BMT L-RISMA..................................................6
9. Bentuk-Bentuk Laporan Keuangan BMT L-RISMA...............................................6
BAB V KESIMPULAN...................................................................................4
DAFTAR PUSTAKA.....................................................................................................5
Lampiran-Lampiran.............................................................................................5
Riawayat Hidup...................................................................................................5