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DAFTAR ISI
HALAMAN JUDUL ........................................................................................ i
HALAMAN NOTA PERSETUJUAN PEMBIMBING .................................. ii
HALAMAN PENGESAHAN PENGUJI ........................................................ iii
HALAMAN PERNYATAAN ........................................................................ iv
HALAMAN MOTTO ..................................................................................... v
HALAMAN PERSEMBAHAN ..................................................................... vi
KATA PENGANTAR .................................................................................... vii
ABSTRAK ....................................................................................................... ix
DAFTAR ISI .................................................................................................... x
DAFTAR GAMBAR DAN TABEL ................................................................ xiii
BAB I : PENDAHULUAN
A. Latar Belakang ........................................................................ 1
B. Fokus Penelitian ....................................................................... 7
C. Rumusan Masalah .................................................................... 7
D. Tujuan Penelitian ..................................................................... 8
E. Manfaat Penelitian ................................................................... 8
F. Sistematika Penulisan .............................................................. 9
BAB II : KAJIAN PUSTAKA
A. Laporan Keuangan ...................................................................... 11
1. Pengertian Laporan Keuangan ................................................. 11
a. Jenis-jenis Laporan Keuangan ........................................... 11
b. Tujuan Laporan Keuangan ................................................. 13
c. Pengguna Laporan Keuangan ............................................ 13
d. Karakteristik Kualitatif informasi di Lap. Keuangan ......... 15
e. Pengakuan Unsur-unsur Laporan Keuangan ...................... 17
f. Pengukuran Unsur-unsur Laporan Keuangan .................... 24
2. Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas
Publik ....................................................................................... 25
a. Definisi Entitas Tanpa Akuntabilitas Publik ...................... 25
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b. Tujuan Penyusunan SAK ETAP ........................................ 26
c. Laporan Keuangan Menurut SAK ETAP .......................... 27
B. Hasil Penelitian Terdahulu ............................................................. 30
C. Kerangka Berpikir .......................................................................... 34
BAB III : METODE PENELITIAN
A. Jenis dan Pendekatan Penelitian............................................... 36
B. Sumber Data ............................................................................. 36
C. Lokasi Penelitian ...................................................................... 37
D. Teknik Pengumpulan Data ....................................................... 37
E. Uji Keabsahan Data.................................................................. 38
F. Analisis Data ............................................................................ 40
BAB IV : DESKRIPSI DAN ANALISIS DATA ..............................................................
A. Gambaran Umum Objek Penelitian ......................................... 42
1. Profil KSU BMT As Salam Demak ................................... 42
2. Sejarah Berdirinya BMT Assalam Demak ......................... 42
3. Visi, Misi, dan Komitmen .................................................. 44
4. Struktur Organisasi ............................................................ 45
5. Produk Layanan ................................................................. 47
B. Deskripsi Data Penelitian ......................................................... 51
1. Pengakuan Unsur-unsur Laporan Keuangan BMT
Assalam Demak Tahun 2015-2016 Berdasarkan SAK
ETAP .................................................................................. 51
2. Pengukuran Unsur-unsur Laporan Keuangan BMT
Assalam Demak Tahun 2015-2016 Berdasarkan SAK
ETAP .................................................................................. 58
3. Penyajian Laporan Keuangan BMT Assalam Demak
Tahun 2015-2016 ............................................................... 59
C. Analisis dan Pembahasan ......................................................... 64
1. Analisis Pengakuan Unsur-unsur Laporan Keuangan
BMT Assalam Demak Tahun 2015-2016 Berdasarkan
SAK ETAP ......................................................................... 64
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2. Analisis Pengukuran Unsur-unsur Laporan Keuangan
BMT Assalam Demak Tahun 2015-2016 Berdasarkan
SAK ETAP ......................................................................... 67
3. Analisis Penyajian Laporan Keuangan BMT Assalam
Demak Tahun 2015-2016 Berdasarkan SAK ETAP .......... 70
BAB V : SIMPULAN DAN PENUTUP
A. Simpulan .................................................................................. 74
B. Keterbatasan Penelitian ............................................................ 74
C. Saran-saran ............................................................................... 75
D. Penutup ..................................................................................... 75
DAFTAR PUSTAKA
LAMPIRAN-LAMPIRAN
RIWAYAT PENDIDIKAN PENULIS
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DAFTAR GAMBAR DAN TABEL
Gambar 2.1 Kerangka Berpikir .................................................................. 35
Gambar 4.1 Struktur Organisasi BMT Assalam Demak Tahun 2016 ....... 46
Tabel 2.1 SAK ETAP ............................................................................. 27
Tabel 4.1 Aset Lancar BMT Assalam Demak ....................................... 53
Tabel 4.2 Kewajiban BMT Assalam Demak ......................................... 54
Tabel 4.3 Pendapatan BMT Assalam Demak ........................................ 55
Tabel 4.4 Beban Biaya BMT Assalam Demak ...................................... 57
Tabel 4.5 Checklist Kelengkapan Pada Neraca BMT Assalam Demak . 61
Tabel 4.6 Checklist Pos-pos Pada Laporan Laba Rugi BMT Assalam
Demak .................................................................................... 62
Tabel 4.7 Kesimpulan Analisis Unsur-unsur Laporan Keuangan BMT
Assalam Demak ..................................................................... 67
Tabel 4.8 Kesimpulan Pengukuran Unsur-unsur Laporan Keuangan
BMT Assalam Demak ............................................................ 69
Tabel 4.9 Kesimpulan Analisis Penyajian Laporan Keuangan BMT
Assalam Demak ..................................................................... 71