Indah Anisykurlillah, FE Akuntansi (2016) A Financial Report Model for Traditional Market Traders to Increase Mudharabah Financing In Baitul Maal Wattamwil. Review of Integrative Business and Economics Research, 5 (10). pp. 219-228. ISSN 2304-1013

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Abstract

Mudharabah and Musharakah are the financing systems. Some researches suggest that mudharabah financing is at asymmetric information, which led to the agency problems. One effort to reduce this asymmetric information is by performing financial statements disclosure. The sample includes the members who obtain financing from BMT of Mitra Hasanah. This research is conducted to develop the financial statements disclosure in accordance with the needs of both parties. Steps taken in this study are by identifying the users’ needs and developing the model. The results show that traders are basically able to make the gross profit calculation report but are still unable to prepare the income statements. The difficulties are in determining fees the merchants should pay to the owner and family and upon the recognition of accrual expense. However, gross profit calculation report basically can be used to determine the shares upon the rights of traders and BMT. The research suggests that BMT should preferably give mudharabah financing in accordance with sharia law and use gross profit calculation report as as its basis to distribute the shares between mudharib and shohibulmaal.

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