jurnal skripsi

PERSEPSI BAITUL MAAL TAAMWIL ( BMT )  TERHADAP  PENYAJIAN DAN PENGUNGKAPAN DANA QORDHUL HASAN DENGAN MENGGUNAKAN   METODE DISCLOUSER INDEX

HARIS YUDIANTO

ABSTRACT

IAI (Indonesian Institute of Accountants) is now issued SFAS 101 Accounting for Islamic Finance - 108 and the Framework of the Preparation and Presentation of Financial Statements Sharia on January 12, 2011 which contains the Financial Accounting Objectives, Objectives of Financial Statements, Basic Assumptions on the basis of Recording System accrual, Qualitative Characteristics of financial Statements and Elements of Financial Statements. The characteristics of products such as Islamic financial institutions; Mudharobah, Musharaka, Murabaha, Salam, Istishna, Ijarah, Wadiah, Qardh, Sharf and the recognition and measurement of zakat. Some BMT who has been marketing products Qordhul Hasan Financing funds have ensured their guidelines - each in the accounting treatment of funds Qordhul Hasan.tujuan financing this research to determine the perceptions of BMT on the presentation and disclosure of fund Qordhul Hasan. The sample in this study were located in Malang BMT are listed in number three BMT.jenis PINBUK this study is a descriptive study kualitatif.tehnik types of data analysis using the disclosure index disclouser index measuring how well the company has to ensure adherence to applicable regulations and standards. The analysis showed that three samples of BMT (BMA kanindo, BMT Rizki Barokah, BMT ABM) in this study have not done the preparation of financial statements in accordance hasan qordhul 101 sacks of sharia because BMT is still in the shade and not supervised by the Cooperative Bank Indonesia

Key words: presentation, disclosure, reporting qordhul hasan

A.   INTRODUCTION

The continued development of
economy of a country the more the demand / need for funding to finance the project - pembangunan.Namun projects, government funding is sourced from the national budget (revenue expenditure budget) is limited to cover funding requirements above, thereby holding the government and encourage private parties to participate in a role in financing the construction of the nation's economic potential. Swastapun party individual and institutional ownership is also limited funds to meet operational and business development. With limited financial ability of State agencies and the private banking industry is an important and strategic role in relation to the provision of capital development of the productive sectors (Muhammad, 2006)

Working capital loan is temporary and as a stimulus to encourage the production so as to increase small business revenue. With rising incomes and the welfare of the community justice can be realized. Concern Muslims intervened to help resolve this problem by establishing BMT (Baitul Maal Wat Tamwil). With the establishment of BMT will provide ease of semi banking services, especially for businessmen or merchants of the economically weak, so will be able to explore its potential, increase productivity, increase revenue and develop the rural economy

Financing is the provision of money or bills based on an agreement between the bank and another party that requires party to repay the money or bills after a certain period in exchange or for the results. With a wide range of products offered by BMT aimed at keeping the customer interested in the products offered, there are several products on the BMT, namely: financing bai 'bitsamanil ajil (BBA), murabaha financing (MBA), Musharaka financing (MSA), financing mudaraba (MDA), and the financing of al-hasan qordhul (Muhammad, 2000).

Accounting standards are based on Islamic principles is the key to success for the bank / shari'a financial institutions to run the system in order to serve the community. Accounting standards will be reflected in the accounting system used as a basis for making financial reporting system. Currently IAI (Indonesian Institute of Accountants) has issued SFAS 101 Accounting for Islamic Finance - 108 and the Framework of the Preparation and Presentation of Financial Statements Sharia on January 12, 2011 which contains the Financial Accounting Objectives, Objectives of Financial Statements, Basic Assumptions on the basis of Recording System accrual, Qualitative Characteristics of financial Statements and Elements of Financial Statements. The characteristics of products such as Islamic financial institutions; Mudharobah, Musharaka, Murabaha, Salam, Istishna, Ijarah, Wadiah, Qardh, Sharf and the recognition and measurement of zakat. SFAS No.101 - 108 also contains a presentation of the components of the Islamic financial reports and public disclosure of financial statements, as well as the effective date for the preparation and presentation of financial statements of Islamic institutions.

B.   DISCUSSION

Definition of perception

Perception is the interpretation of the facts of a person who was arrested by the senses, based on what is known and felt, which can be influenced by the attitudes and behavior. Perception is individual so that each individual has a different perception of the same object.

In this study, the object of perception is a report Qordhul Hasan, where both inter-BMT located in Malang gives his perception of the presentation and disclosure of Qordhul hasan report based on observations made and information received regarding the reporting Qordhul hasan in BMT.
Based on the above it is the perception of BMT to the consolidated financial statements qordhul hasan is a mental activity in the BMT

organizing and translating impressions, judgments, and opinions in feeling and
hasan qordhul interpret reports based on information that is displayed BMT. Perceptions of BMT on the financial statements Qordhul hasan could be different for each BMT but could also be the same in accordance with the results of experience, educational background, and character of the BMT.

Understanding disclouser index

Conceptually disclosure is an integral part of financial reporting. While the technical disclosure of the final steps in the accounting process is the presentation of information in the form of a full set of financial statements (Suwardjono. 2005).

From the above definition of the term can be used either dalanm disclosure of financial statements and in other reports with a research tool (Proxy) is different - different. As quoted by Alda (2002) outlines disclosure (Disclouser) follow the guidelines as follows: Basic Financial Statements, Footnotes, statistical data, the auditors report

Understanding Qordhul Hasan

Reporting qardhul hasan presented separately in the report the sources and uses of funds qardhul hasan because these funds are not assets of the financial institution concerned. Hasan qardhul funding sources come from external and internal. External funding sources include funds received qardh Islamic financial institutions from other parties (such as from donations, infak, Sadaqah, etc.), funds provided by the owners of the Islamic financial institutions and non-halal earnings results.

Financial accounting Qordhul Hasan
Overview of Islamic Accounting

Accounting in islam is a tool to carry out the commands of Allah in Surah Al - Baqarah (2): 282 to record the transaction is usaha.Implikasi further the purposes of a recording system of rights and obligations, integrated reporting and kompherenshif.

Islamic accounting theory and practice of Islamic accounting are two things that can not be separated and both should not be separated from the frame of faith / tawhid, the Islamic Accounting theory has the following principles as a Humanist, Emansipitoris, Trasedental, theological

PSAK No 101 Concerning Benevolence Fund

PSAK 101 par 75 and ED 101 rev. 2011 par 115 states that funding can be obtained from infak virtue, charity, the management of endowments in accordance with applicable legislation, productive virtue refunds, fines, and non-halal income (such as current accounts or the receipt of interest from conventional banks). Meanwhile, No. MUI fatwa. 19/DSN-MUI/IV/2001 about Qardh Qardh mention that the source of funding can be obtained from the capital of Islamic Financial Institutions (LKS) LKS profits are set aside, and other institutions or individuals who entrust the distribution of infaqnya to LKS. There are differences in sources of funding problems Qardh between SFAS 101 and DSN-MUI fatwa, the DSN-MUI not include non-kosher as a component fund of funds source of virtue. However, please note that SFAS Syariah approved DSN-MUI and otherwise does not violate the rules of Shari'a. Therefore, in this case the authors assume that the non-kosher include the funds in the funding component of virtue does not contravene the Law.

            Furthermore, the scheme of distribution of funds received by virtue of Islamic entities, it can be channeled in the form Qardh, qardhul Hasan (productive loans without interest), contributions or other allocations to the public interest. Qardh scheme, DSN-MUI fatwa has allowed the Islamic entity for the administration charge to customers and recognized as fee income. In addition, Islamic entities are allowed to impose sanctions against customers who do not indicate a desire to restore some or all of its obligations and not because of her inability.

101 does not recognize non-halal income as a treasure for Islamic entity, but rather is recognized as the most liquid liabilities. This means that Islamic entity has issued non-halal income from the subject property by way of acknowledging it as an obligation. Thus, Islamic entity has not been completely innocent of funding non-halal. Special treatment for non-halal funds need to be considered given the Islamic entity shall apply the precautionary principle on this issue (Islamic entities must avoid riba / non halal earnings).

Understanding BMT

According to Law No. 7 of 1992 on banking bank is a business entity which collects funds from the public in the form of savings and channel them to the public in order to improve the standard of living of the people. Meanwhile, according to Law No. 10 Tahun1998 Amendment Act No. 7 of 1992, banks are business entities that raise funds from the public in the form of savings and channel them to the public in the form of loans or other forms in order to improve the standard of living increase the people at large.

BMT was born as one alternative solution to the problem of conflict between the interest banks with usury. Thus, the desire for Muslims in Indonesia who want to release the self from the question of usury has got the answer with the birth of Islamic banks and financial institutions.

BMT is an informal Islamic financial institutions established to support economic efforts in improving the quality of micro and small entrepreneurs under the system based on sharia.

In principle, BMT has an operating system that is not much different from the Syariah BPR operating system, only the scope and the resulting products are different. Islamic Banking operations increasingly widespread as the legalization of Law. 10 of 1998 on the banks of the opportunity for anyone who would set up a bank / financial institution of sharia or the like to convert from conventional systems to the Islamic system as well as removing Article 6 on the PP 72 / / 1992 which prohibits dual system.

C.  Deskripsi Data

Gambaran Umum  Populasi

Related to the shape and structure of non-bank financial institutions, stand BMT who based his work on Islamic Sharia principles. Financial institutions should operate strictly according to Islamic principles are certainly very different from the principles of non-Islamic financial institutions.

BMT was born as one alternative solution to the problem of conflict between the interest banks with usury. Thus, the desire for Muslims in Indonesia who want to release the self from the question of usury has got the answer with the birth of Islamic banks and financial institutions.

BMT is an informal Islamic financial institutions established to support economic efforts in improving the quality of micro and small entrepreneurs under the system based on sharia.

BMT is a cornerstone principle and the Pancasila and 1945 Constitution and Islamic Sharia berprinip, faith, integrity (kaffah), family / co-operative, solidarity, independence and professionalism (Ridwan, 2004).

To maintain the trust of its members, BMT has always held fast to the principles as follows:
1.From, to, and to the members.
2.Kebersamaan or Muslim brotherhood.
3. Independent, Self, and Deliberation.
4. The spirit of jihad, Istoqomah, and professional.
5. Animates mu'amalat Islamiyah (Ridwan, 2004).

Analysis of Research Findings

            In accordance with the duties of the Baitul Maal Wat Tammwil collect, mendistribusakan, and utilize in accordance with the provisions of the religion, then the application of accounting is closely associated with the collection process,distribution and utilization as well as financial reporting by the Baitul Maal Tamwil themselves in order to account for its performance to the general public, especially to the Muzakki who have
Baitul Maal Wat entrust Tammwil delivered in managing finances.

         To assess whether the reporting Qordhul Hasan at a Baitul Maal will WatTamwil in the analysis using the Disclosure Index. Disclosure Index is a measure of disclosure index, which is used to measure how well the company has been adhering to regulations and standards (IAI: 2001). Disclosure Index in this study consisted of 20 points consisting of the disclosure and presentation of financial statements in accordance Peratutaran Financial Accounting Standards (SFAS, 101). Financial statement data sample has been obtained from the BMT diajdikan further research on the analysis using the disclosure index, resulting in the finer points of disclosure index is applied by each BMT. Number of points applied in each BMT is further divided by the whole point of disclosure index so that the resulting disclosure rate index in each BMT. The conclusion from this study will be taken from the average figure was aided by the disclosure index Software Microsoft Exel and described into sentences.

D.  Description of Variables
Presentation Qordhul Hasan

Suwardjono (2005) stated Presentation is set on ways to report the post element or elements in a set of financial order or post is quite informative. In SFAS No. 101, states the report Hasan Qordhul funds separately in the balance sheet (statement of financial position). Preparatory process in SFAS No. 101, the components of financial statements Qordhul hasan. complete consisting of:
A. Source of funds derived from receipts of virtue:

a.       infak

b.         alms
c. The results of the management of endowments in accordance with applicable legislation

d.Productive virtues refund

e. fine

f. Non-halal income

Good use of funds for:
a. Benevolence fund productive
b. donation
c. Another use for the public interest.
c. Increase or decrease in financial resources of virtue
d. Beginning fund balance of the funds virtue
e. End funds use fund balance of virtue

Presentation Qordhul Hasan at BMA

In the process of presenting and reporting done by Hasan Qordhul Baitul Maal Assalam (BMA) is only a statement of changes in the reporting of the use of funds and fund Qordhul hasan Guarantee.

GAAP does not currently specify that the BMA should use GAAP in its financial statements because sharia BMT was scouted by the BI, so could not use IAS reporting standards. During this time, the manager of the cooperative in the BMT using standard financial reporting, administration and reporting lainnya.tetapi would be better if the BMA (Baitul Maal taamwil) using the SAK sharia in their financial statements. (The Interview, The, Manager Kanindo BMA, 2012)

Presentation at BMT Rizki Qordhul Hasan Barokah

In the process of presenting and reporting Qordhul Hasan made ​​by Rizki Barokah BMT combined with balance sheet and profit and loss. In SFAS No. 101 itself has stated the funds Qordhul Hasan made ​​separately on the balance sheet and profit and loss.

GAAP does not currently specify that the BMT Rizki Barokah must use IFRSs in their financial statements because sharia BMT was scouted by the BI, this makes the number of BMT in Malang in Indonesia and even feel confused because

  lack of standardization of

management, administration, financial reporting and the number of BMT is operating without a clear legal entity. (The Interview, HM Masudi, chairman and founder of BMT as Barokah Rizki, 2012)

Qordhul presentation on BMT ABM Hasan

In the process of presenting and reporting Qordhul Hasan conducted by BMT ABM combined with balance sheet and profit and loss. In SFAS No. 101 itself has stated the funds Qordhul Hasan made ​​separately on the balance sheet and profit and loss.

GAAP does not currently specify that BMT should use GAAP in its financial statements but sharia would be better if the BMT (Baitul Maal taamwil) using the SAK sharia in their financial statements. (The Interview, Ika Kurniawati, Operations Manager BMT ABM, 2012)

Disclosure Qordhul Hasan

Suwardjono (2005) states is the disclosure is related to the disclosure or explanation of how these things are considered important informative and beneficial to the user other than what can be expressed through the main financial statements. In SFAS No. 101 paragraph 77 states, Islamic entity must disclose in the notes to Consolidated Benevolent Fund Sources and Uses, but not limited to:
1. Source of funds virtue;

2. Policy of benevolence funds to each recipient; and

3. proportion of funds disbursed to each recipient of funds are classified on the virtues of related parties include:
i. Disclosure of Parties Have a Special Relationship
ii. Third party disclosure.

Disclosure Qordhul Hasan at BMA

Baitul Maal Assalam (BMA) disclose matters relating to the transaction Qordhul Hasan

a. Source of funding comes from a fine virtue, charity, and cash BMT
ii. Policy of benevolence funds to each recipient conducted using several ways:
a. Provision of venture capital for families orphans' who has had a business but it is difficult to develop because of lack of capital.
b. Motivate young entrepreneur coaching and training to the youth who want to open an independent business.

iii. Baitul Maal Assalam (BMA) has some special relationship and a third party:
c. Between the BMA to the nature mustahik foster sister / family assisted
d.Baitul Maal Assalam (BMA) has a partnership with their respective branches in the digging and kanindo Shariah funds and funds ZIS Qordhul hasan

Disclosure Qordhul Hasan in BMT Rizki Barokah

Rizki Barokah BMT reveal things related to the transaction Qordhul Hasan

a. Source of funding comes from a fine virtue, charity, and BTN Sharia Loans
b. Policy of benevolence funds to each recipient conducted using several ways:
c. For capital to small businesses and communities around the BMT who have had business but it is difficult to develop because of lack of capital.

d. Young entrepreneur coaching to the students and assisted satriwati the training and confidence to the students and santriwati who want to open an independent business.

Rizki Barokah BMT has some special relationship and a third party:
BMT a.Antara Rizki Ponpes Barokah with AN-Nur family nature binaanBMT Rizki Barokah have cooperation with each of them Bank Syariah Mandiri Bank BTNS and sharia in tapping and channeling funds and qordhul hasan ZIS

Disclosure on BMT ABM Hasan Qordhul

BMT ABM disclose matters relating to the transaction Qordhul Hasan

i. Source of funding comes from virtue Loan Bank Muamalat

ii. Policy of benevolence funds to each recipient conducted using several ways:
a. For capital to small businesses and communities around the BMT who have had business but it is difficult to develop because of lack of capital.

iii. BMT ABM has some special relationship and a third party:

a. Between BMT ABM alliance with Bank Muamalat Indonesia

b. BMT Rizki Barokah have cooperation with a deep shade PINBUK BMT and BMT include PSU that has the same goal, namely to explore and ZIS funds and qordhul hasan

Hasan Qordhul recognition of third-BMT

Suwardjono (2005) is an acknowledgment is recording a number of rupiah (kos) into the accounting system so that it will affect a number of headings and statements reflected in paragraph 17 keuangan.Dalam 101 SAK "If the Statement of Financial Accounting Standards do not regulate the issue of recognition, measurement , presentation or disclosure of a transaction or event, then the presentation can be reasonably achieved through the selection and application of accounting policies in accordance with paragraphs 20 and presents a number generated in such a way so as to provide information that is relevant, reliable, comparable, and understandable ".

hasan qordhul recognition is not regulated by the SAK SAK quote from paragraph 17, namely 101 submitted to the manager / management provided the information that is relevant, reliable, comparable, and that BMT can dipahami.Dari diteleti third is to use cash basis can be seen from interviews conducted by investigators, with the following details:

1.BMA Kanindo Shrya

BMA Kanindo qordhul hasanya Sharia recognizes revenue based on cash basis, that is equal to the amount received from members and non members are calculated after known the difference between revenues and expenses pokok.Jika Kanindo BMA using SAK Islamic Sharia as a reference, then the recognition of penalty is recognized as a fund qordhul not as Zakat funds and should be separated in the reporting of funds because of the SAK 101 ZIS benevolence funds of funds are separated in the report ZIS
2. BMT Rizki Barokah

Rizki Barokah BMT with the Syariah Kanindo BMA recognizes revenue based on the cash basis qordhul hasanya, amounting to the amount received from members and non members are calculated after known the difference between revenues and expenses Rizki Barokah pokok.Jika BMT using SAK sharia as its reference, then the recognition the fines are recognized as fund qordhul not as Zakat funds and should be separated in the reporting of funds because of the SAK 101 ZIS benevolence funds of funds are separated in the report ZIS

3. BMT ABM

BMT ABM qordhul hasanya recognize revenue based on cash basis, that is equal to the amount received from members and non members are calculated after known the difference between revenues and expenses pokok.Jika BMT ABM using SAK Islamic Sharia as a reference, then the recognition of the fine is not recognized as a fund qordhul as other funds and should be separated in the collectibility because the GAAP reporting 101 separate funds in the report collectibility virtue dann made ​​separate reports qordhul hasan BMT from a third explanation is that BMT is located in the shade PINBUK not understand the rules concerning the Sharia SAK made ​​by IAI.

The results showed that only presents the number of BMT financing hasan qordhul combined with balance sheet, and still do not like what has been implemented in the set by GAAP. Financial statements are still very rarely applied by BMT is qordhul hasan report. This is consistent with the results of interviews, from the owner of his own BMT BMT are still not required to prepare financial statements in accordance with what is already in the set by SAK.Hasil of interviews from around the BMT above conclusions are:

a. BMT in the shade but in terms of operational cooperation is very different and even more similar to the Islamic banks to lend funds for BMT for non-members or the general public.

b. BMT is not in the shade but the shade cooperative BI views of bodies that are still not clear hukkumnya existence
c. BMT is not fostered by BI is making the financial statements so that there is no standardization to make the financial statements in accordance with GAAP is not required by the IAI for Islamic entities
Figures disclosure index as described in chapter sebelumnyamenunjukkan that BMT in poor have not been particularly SAK SAK 101 of the sharia, this situation should not happen, because the IAI (Indonesian Institute of Accountants) has been imposed for the entities that use Islamic products must publish their financial statements in accordance with GAAP especially SAK 101-109 (IAI: 2007). This of course must make its own concern for the agencies that it shall be responsible in terms of coaching

Government agencies, private sector and from academia was supposed to be able to provide appropriate role of each portion of the field.

During the development of BMT is still a focus on increasing the amount of revenue, but there are other factors that influence the success of financial factors. Financial factors will certainly not run properly if the books of a company is not orderly.

CONCLUSION

1. The accounting treatment in the Baitul Maal Wat Tamwil (BMT) has included the recognition, presentation and disclosure. However, the presentation of the financial statements have not been in accordance with SFAS no. 101.

2. Acknowledgment of receipt of funds at the Baitul Maal Wat Tamwil (BMT) using the accrual cash receipts diakuai when cash is received.

3. For presenting and reporting on the Baitul Maal Wat Tamwil (BMT) in Malang has not within their SFAS No. 101 for BMT not present a complete reporting and does not separate the zakat funds, funds infaq / shodaqoh, and non-halal funds. Due to the limitations of science relating to the accounting records and financial statements of the absence of a standardized financial reporting standards.
4. BMT understanding of the Islamic Financial Accounting Standard (SAK-S) is still lacking, although IAI and the DSN already requires entities that use Islamic products including BMT should use the SAK sharia, but in fact this information in the field has not reached the target audience.

5. There are currently no specific treatment for BMT in GAAP, but BMT is still a cooperative Sharia is the body that many use different terms to Cooperative other business entities such as the SHU and member dues.

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http://www.lazismu.org/content/view/117/150/9Pebruari2012, 10.30am


INTERVIEW

Interview with Makinudin (BMA Manager Kanindo sharia) on February 13, 2012 at BMA office to address Jl.Raya Kanindo Mulyo Syariah Court. 293 Dau, Malang

Interview with HM Masudi, (chairman and founder of BMT as Rizki Barokah) on February 9, 2012 in the office of BMT Rizki Barokah to address Jl. Wandanpuro No.78.

Fur mace, MalangKurniawati interview with Ika, (BMT ABM Operations Manager), on February 10, 2012 at BMT ABM Office at the address Jl. No L.A Sucipto. 270 Malang