SUPERVISION OF SHARIA COOPERATIVES BASED ON FINANCIAL STATEMENTS
Analysis of Financial Statements of BMT Tumang 2015-2019
Abstract
This research discusses the supervision of sharia cooperative with financial statement basic, the document study of BMT Tumang Financial Statement from 2015 to 2019 Year. The research is sequential exploratory research, it's mean to mix between quantitative research and qualitative research, quantitative method to use financial statement analyze approach next to explained in qualitative descriptive approach. The purposes of the research to assess and describe into criteria (disobedient, less obedient, quite obedient, obedient) of cooperative compliance, financial compliance, and sharia compliance. Cooperative compliance that consists of cooperative principles such as: giving, democratist, justice of profit laverge, resource appreciate, and independence. Financial compliance that consists of financial management such as: capitaly, productive assets, efficiency, liquidity, and growth. Sharia compliance that consists of sharia principle such as: amanah, muamalah, khalifah, 'is, interest free, and uncentralistic economic. The result of the research show that BMT Tumang has obedient to compliance of membering, abedient to compliance of democratic, less obedient to compliance of justice, less obedient to compliance of profit laverge, quite obedient to compliance of resource appreciate, and less obedient to compliance of independence. BMT Tumang has less obedient to compliance of capitaly, obedient to compliance of productive assets, quite obedient to compliance of efficiency, less obedient to compliance of liquidity, less obedient to compliance of growth. BMT Tumang has obedient to compliance of amanah, quite obedient to compliance of muamalah, obedient to compliance of khalifah, less obedient to compliance of 'is, less obedient to compliance of interest free and obedient to compliance of uncentralistic economic. The research results would be better use observation and interview also. The supervision of sharia cooperative with financial statement basic aspected is useful for supervisors of sharia cooperative to compliance assessment.
References
Kementrian KUMKM, Permen Nomor 16 tahun 2015. Pedoman Pelaksanaan Kegiatan USPPS oleh Koperasi dalam www.kumkm.go.id. Diakses pada 12 Juli 2021
Kementrian KUMKM, Permen Nomor 35.3 tahun 2007. Pedoman Penilaian Kesehatan KJKS UJKS Koperasi dalam www.kumkm.go.id. Diakses pada 12 Juli 2021
Kementrian KUMKM, Permen Nomor 39 tahun 2007. Pedoman Pengawasan KJKS UJKS Koperasi dalam www.kumkm.go.id. Diakses pada 14 Juli 2021
KIP Setwampres, “Perkuat Ekonomi Umat Melalui Penguatan BMT” dalam https://www.wapresri.go.id/ diakses pada 19 Juni 2021
Munawir, Analisa Laporan Keuangan. Buku Pegangan Kuliah (Yogyakarta: Liberty: 1995)
Noviaturakhmah, Vivi. sPelaksanaan Prinsip Kehati-hatian dalam Pemberian Pembiayaan Mudharabah pada KSPPS Artha Madina Banyuputih, dalam http://eprints.walisongo.ac.id diakses pada 8 Juli 2021.
Republik Indonesia, Undang-Undang Nomor 12 tahun 2017. Perkoperasian dalam www.kumkm.go.id, diakses pada 9 Juli 2021
Republik Indonesia, Undang-Undang Nomor 21 tahun 2008. Perbankan Syariah dalam ojk.go.id, diakses pada 8 Juli 2021
Republik Indonesia, Undang-Undang Nomor 21 Tahun 2021. Cipta Kerja dalam https://peraturan.bpk.go.id, diakses pada 9 Mei 2021
Republik Indonesia, Undang-Undang Nomor 25 tahun 1992. Perkoperasian dalam www.kumkm.go.id, diakses pada 9 Juli 2021
Sumartiah, Siti, dan Sunarto, Implementasi Undang Undang No. 17 Tahun 2012 jo Undang Undang No. 25 Tahun 1992 Tentang Perkoperasian di Kota Yogyakarta, dalam https://repository.uksw.edu diakses pada 10 Juli 2021.
Suryani, Analisis Kepatuhan Koperasi Terhadap Prinsip Syariah Berdasarkan Permen KUMKM No. 35.3/PER/M.KUMKM/X/2007, dalam https://febiiainlhokseumawe.ac.id. diakses pada 10 Juli 2021.
Suwiknyo, Dwi. (2010). Pengantar Akuntansi Syariah, PSAK Syariah untuk Perbankan Syariah Yogyakarta: Pustaka Pelajar.
Tumang BMT. (2015). Laporan Pertanggungjawaban Pengurus dan Pengawas Tahun Buku 2015. Boyolali: Bmt Tumang Press.
Tumang BMT. (2016). Laporan Pertanggungjawaban Pengurus dan Pengawas Tahun Buku 2016. Boyolali: Bmt Tumang Press.
Tumang BMT. (2017). Laporan Pertanggungjawaban Pengurus dan Pengawas Tahun Buku 2017. Boyolali: Bmt Tumang Press.
Tumang BMT. (2018). Laporan Pertanggungjawaban Pengurus dan Pengawas Tahun Buku 2018. Boyolali: Bmt Tumang Press.
Tumang BMT. (2019) Laporan Pertanggungjawaban Pengurus dan Pengawas Tahun Buku 2019. Boyolali: Bmt Tumang Press.
Copyright (c) 2022 NUsantara Islamic Economic Journal
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
