ANALISIS SISTEM INFORMASI AKUNTANSI PEMBIAYAAN MUSYARAKAH DI KSU BMT SARANA WIRASWASTA MUSLIM MALANG

Abstract

ABSTRACT
In conducting its activities, sharia companies desperately need a clear
information to make decisions. One type of information required is accounting
information financing that can support the survival of sharia companies.
Musharaka finance accounting information system is one of the sub accounting
information system that explains how should musyarakah financing activities in
the sharia company is done so that manipulation action can be avoided. Syariah
companies have done various ways to achieve the goal, the way that done
certainly has the ability to generate profits. To achieve these goals, sharia
companies rely on financing activities, the greater the volume of financing, the
greater the profit that can be obtained by sharia companies. The sharia
companies have three goals in financing: increasing the volume of financing,
increasing the profit of sharia companies, and showing the development of sharia
companies. The importance for sharia companies to analyze the information
system of financing, because financing is a source of income for sharia
companies. Successful financing is the financing that made it to the greatest
profit. With the increase in financing, the profit that can be obtained by sharia
companies will increase and will be able to maintain its survival. With the
existence of an accounting information system of musyarakah financing,
financing activities of sharia companies are expected to run well. In addition,
with the existence of a good accounting information system financing will help
sharia companies provide information useful for management, so that
management can take the decision to do the financing appropriately.
Keywords: finance accounting information system.