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Sharia financial institutions are institutions that provide a buying and selling system (murabahah) by trying to avoid the interest system, because bank interest is considered usury and Allah SWT forbids all transactions that contain elements of usury. The aim of this research is to find out how the margin is determined in murabahah financing. In this case the researcher used interview and observation methods. Determining the margin distribution at BMT El-Hidayah Khoiru Ummah is carried out using three methods, including: the sliding profit margin method, the average profit margin method and the flat profit margin method. After conducting research, it is known that murabahah financing on BMT is in accordance with PSAK 102 and the MUI Fatwa.

BMT Amanah Weleri is a sharia financial institution engaged in service companies. BMT Amanah began operating in 2006 which is located in Kec. Weleri, Kab. Kendal. In its activities, BMT Amanah Weleri every month cannot be separated from making Cash Flow reports, to support it, a good computerized system is needed for the smooth performance of BMT Amanah. Based on surveys and observations of the BMT Amanah Weleri Cash Flow Information System, financial reporting still uses a manual system so it takes longer to process the recording, this is felt to be less effective because there is no adequate information system. where each company's cash receipts will be recorded by the finance department which will later be recapitulated in the annual report and juxtaposed with other recording results such as cash disbursements. With a cash flow information system at BMT Amanah Weleri, it makes the process of recording and inputting data easier and minimizes errors. The existence of an information system is also able to produce cash flow reports more quickly, precisely and accurately.

The purpose of this study was to determine the role of BMT Al-Islah Jambi City in empowering the MSME economy, the obstacles faced by BMT Al-Ishlah Jambi City in carrying out its role in empowering the MSME economy and the efforts made by BMT Al-Ishlah Jambi City in dealing with these obstacles. This type of research is qualitative with a descriptive approach, and the methods used in data collection are observation, interviews and documentation. The subjects in this study were the BMT and its customers. The number of subjects in this study were 10 people. The results of the study show that BMT Al-Ishlah plays a role in developing an entrepreneurial spirit for its customers. Factors that become obstacles faced are limited capital so that BMT has not been able to provide large-scale financing, lack of human resources, and financial literacy of MSMEs is still lacking because customers are only limited to recording business financial receipts and expenditures without supporting document storage. The solution provided by BMT is that we hold group meetings and continue sharing about the constraints of their business. And every week teaches making financial reports so that customers understand where money is coming in and out.

Financial institutions have played a very large role in the development and growth of modern industrial society. BMT is included in the Sharia Financial Institutions which are operated on the principle of profit sharing, trying to grow and develop micro, small and medium enterprises, in order to raise the level and dignity and defend the interests of the poor. The aim of this research is to determine the role of BMT in empowering micro businesses and the potential of businesses financed at Baitul mal wa tamwil (BMT) to develop economic activities so that they provide positive, prosperous and of course more independent results. This research is qualitative research with a descriptive research type, and the research data is taken from first-hand data, namely customer perceptions and second-hand statements that can be trusted. Data collection techniques include interviews, observations and information from books, articles, journals and theses. Research findings show that BMT plays an important role in empowering micro businesses by providing financing in accordance with sharia and cooperative work operational agreements. That way, MSMEs will become more advanced and able to absorb workers, which of course will help a lot in economic development and alleviating poverty due to reduced employment opportunities.

As time goes by, economic activity in Indonesia certainly experiences development, as does the development of increasingly modern technology. This development also spread to Islamic banking. The beginning of the development of the Islamic finance industry was initiated by the inspiration of the Indonesian people, who are predominantly Muslim. The purpose of this study is to analyze how the perception of the Kajen community is related to sharia-based savings services in the Pekalongan Regency area. The method used in this study uses a qualitative approach with research subjects from the Kajen community based on a representative principle. Source of data in this study using primary data by using interviews with informants. The results of this study are that people already understand the existence of sharia savings services. Sharia savings institutions in the community include BSI, Bank Muamalat, BTM, BMT, BTN. According to public perception, sharia savings services have attractive performance and friendly service. However, there are several obstacles in terms of opening sharia savings, namely the many requirements that must be met.      

This study aims to determine the application of financial reportsbased on Minister of Cooperatives Regulation No. 14 of 2015 concerning Guidelines USPPS Accounting By Cooperatives. The research method used in This research is a qualitative descriptive obtained from interviews and documentation. The research findings show that BMT Sumber Barokah Pulau Rakyat has not yet implemented financial reports based on the Regulations Minister of Cooperatives No. 14 of 2015 concerning USPPS Accounting Guidelines By Cooperatives in the presentation and preparation of financial statements. It can seen from the presentation and disclosure of transactions in the financial statements Balance Sheet Report on BMT Sumber Barokah and Temporary Syrirkah Funds combined with liabilities should be presented separately from liabilities.While in its financial accountability, BMT Sumber Barokah Pulau Rakyat only presents a statement of financial position (balance sheet), calculations equity, calculation of remaining results of operations (profit/loss), and statements of cash flows only. Matter is not in accordance with the Regulation of the Minister of Cooperatives No. 14 of 2015 About the USPPS Accounting Guidelines By Cooperatives which suggests there is reports on benevolent funds, reports on sources and use of zakat, as well as notes on financial statements   Keywords: Financial Reports, Implementation of Financial Reports based on Minister of Cooperatives Regulation No. 14 of 2015 Concerning USPPS Accounting Guidelines By Cooperatives

This research aims to understand the mechanism of murabahah contracts at BMT Rukun Abadi Bandar Jaya and to examine the implementation of murabahah contracts in their financing products. This study employs qualitative research with a phenomenological approach, which is adapted to observe the realities in the field through observation. Phenomenological analysis is used to analyze a phenomenon based on existing responses. Phenomenological research is used to analyze the implementation of murabahah contracts in financing products at BMT Rukun Abadi Bandar Jaya. The results of this study indicate that: 1) The mechanism of murabahah contracts at BMT Rukun Abadi Bandar Jaya consists of financing procedures, agreement terms, collateral, down payments, and penalties. 2) Implementing murabahah contracts in financing products at BMT Rukun Abadi Bandar Jaya has been well-executed, as it fulfills the criteria set within the murabahah financing mechanism. These criteria include financing procedures, agreement terms, collateral, down payments, and penalties

This study aims to determine the Financial Performance of the BMT NUKAS Cooperative in Bojonegoro Regency during the 2020-2022 period. This research will assist in making decisions and determining policies in the future, especially in terms of the financial performance of cooperatives. The variable in this study is financial performance, with a population and sample of all financial report data, especially balance sheets and income statements for the period 2020 - 2022. Meanwhile, the data analysis technique used is ratio analysis with criteria based on the Decree of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06/Per/M.KUKM/V/2006. The results showed that the financial performance of the BMT NUKAS Cooperative in Bojonegoro Regency (1) based on the liquidity ratio: a) Current Ratio average value of 92.72% in very unhealthy conditions. b.) Quick Ratio average value of 96.46% in very unhealthy conditions. c) Cash Ratio average value of 9.60% in very unhealthy conditions (2) solvency ratio: a) Total Assets to Debt Ratio has an average of 106.56% including in unhealthy conditions. b) Total Equity to Debt Ratio has an average of 6.56% in unhealthy conditions (3) profitability ratios: a) Return On Investment has an average of 58.01% in healthy conditions b) Return On Equity has an average an average of 13.61% in unhealthy conditions.

Micro, Small and Medium Enterprises (MSMEs) are buying and selling activities and providing services to the community with the aim of making a profit, but the empowerment of MSMEs is not due to the fact that there are still many obstacles, such as the difficulty for MSMEs to obtain financing facilities from financial institutions, so they are forced to take out loans from loan sharks whose interest rates are high and suffocating. thus causing businesses to go out of business, to overcome this problem MSMEs need Islamic financial institutions with a profit sharing scheme, namely mudharabah contracts or financing/investments which are usually mudharabah products found in Islamic Cooperatives, Indonesian Sharia Bank (BSI), Baitul Maal Wat Tamwil (BMT). The Indonesian Muslim Entrepreneurs Community (KPMI) and the Syirkah Bersama Cooperative (KSBB) are both working together to create a new innovation in the form of Mudharabah Linked Waqf which optimizes and manages cash waqf funds in an organized manner so that it is hoped that it can help MSMEs to develop further.

Objectives and targets that can be achieved for each study. There are objectives to be achieved, including: To determine the effect of mudharabah financing to boost BMT Al-Istiqomah Maleber Ciamis income, To determine the effect of musyarakah financing on increasing BMT Al-Istiqomah Maleber Ciamis income, and to determine the effect of Mudharabah and musyarakah financing on increasing income of BMT Al-Istiqamah Maleber Ciamis. The scientific approach to obtaining data for a specific purpose is the research method. Quantitative statistical methods are used in this study. The results of this study This study shows that (1) revenue growth is significantly and positively affected by Mudharabah financing. It can even be said that the higher the mudharab support, the higher the compensation for BMT Al-Istiqamah Maleber Ciamis. (2) The consequences of the review show that the musyarakah monetary variable influences salary development. As a result, musyarakah funds can be said to increase the income of BMT Al-Istiqamah Maleber Ciamis. (3) Mudharabah and musyaraq financing simultaneously have a significant positive impact on income.

BMT (Baitul Maal Wa Tamwil) adalah sebuah lembaga keuangan  mikro yang berbasis syariah yang memberikan solusi kepada masyarakat khususnya menengah kebawah. Penelitian ini bertujuan untuk mengetahui bagaimana peran BMT Al Ishlah terhadap pemberdayaan usaha mikro di Kota Jambi. Penelitian ini menggunakan kualitatif dengan menggunakan analisis diskriptif. Teknik pengumpulan data menggunakan wawancara dan dokumentasi dengan jumlah responden 5 anggota yang melakukan pembiayaan. Hasil penelitian menunjukkan bahwa pemberdayaan yang dilakukan BMT Al Ishlah terhadap usaha mikro dilakukan dengan dua cara yaitu, pendanaan dan pembinaan. Pemberdayaan ini berperan positif dalam usaha nasabah sesuai dengan pengakuan 5 responden yang mengakui adanya peningkatan omzet dan mengakui manajemen keuangan lebih baik.

This study aims to investigate the Effect of Sharia Financial Literacy on the Decision to Choose BMT Rukun Abadi Saving Products. This case study focuses on members of BMT Rukun Abadi Cooperative, which is a sharia-based financial institution in Indonesia. Islamic financial literacy is an important factor in encouraging the growth and development of the Islamic financial system. The research method used is a quantitative approach by distributing questionnaires to members of the BMT Rukun Abadi Cooperative. This questionnaire was designed to measure the level of Islamic financial literacy of the members as well as evaluate the decision patterns for choosing deposit products at BMT Rukun Abadi. The results showed that Islamic financial literacy has a significant influence on the decision to choose deposit products at BMT Rukun Abadi. Members of BMT Rukun Abadi Cooperative who have a higher level of Islamic financial literacy tend to be better able to understand the characteristics and benefits of Islamic savings products, so they can make more informed and effective decisions. These findings provide important implications for BMT Rukun Abadi in improving Islamic financial literacy services and education to its members. By improving Islamic financial literacy, members will be more engaged and involved in utilizing the Islamic savings products offered by this financial institution, thus supporting the growth and sustainability of the Islamic financial system in Indonesia.

the formulation of the problems in this study are (1) How is the Effect of Member Trust on Member Satisfaction at KSPPS BMT Mitra Umat? (2) How is the Effect of Service Quality on Member Satisfaction at KSPPS BMT Mitra Umat? (3) How is the Effect of Product Quality on Member Satisfaction at KSPPS BMT Mitra Umat? (4) How is the Effect of Mobile Banking Use on Member Satisfaction at KSPPS BMT Mitra Umat? (5) How is the Effect of Member Trust, Service Quality, Product Quality, and Use of Mobile Banking on Member Satisfaction at KSPPS BMT Mitra Umat Pekalongan?. This research is quantitative. The object of this research is members of KSPPS BMT Mitra Umat in Pekalongan. This research uses purposive sampling technique, the data collection technique is a questionnaire, and the sample of this research is 100 respondents. After conducting the research, the researcher obtained data calculated using the Slovin formula. SPSS was used to analyze the data. The data analysis technique used is multiple linear regression equation analysis, T test, F test, and coefficient of determination analysis. The results of this study are Member Trust, Service Quality, Product Quality, and Use of Mobile Banking partially and simultaneously affect Member Satisfaction KSPPS BMT Mitra Umat.

A gift is a present made voluntarily by someone to another person without compensation or expecting anything in return except to get closer to Allah SWT, which results in the transfer of ownership from the giver to the person given. Giving gifts is a natural thing in deposits in Islamic financial institutions that use the wadi>`ah yad d}ama>nah contract. Therefore, this study analyzes the giving of prizes to Simjakasya products with prizes at the beginning based on the DSN-MUI Fatwa Number 86/DSN-MUI/XII/2012 concerning Prizes in Fundraising for Islamic Financial Institutions at BMT NU Ngasem, East Java. This research is a type of field research using qualitative methods. The data sources used are ptimer data sources and secondary data sources. Methods of data collection by way of observation, interviews, and documentation. The research location is at BMT NU Ngasem, East Java. The results of this study indicate that the concept of giving gifts in Simjakasya products with early prizes at BMT NU Ngasem, East Java, there are several things that conflict with the DSN-MUI Fatwa Number 86/DSN-MUI/XII/2012 concerning Prizes in Fundraising for Islamic Financial Institutions. These things are the types of gifts that have been determined and promised beforehand, as well as the custom of BMT to use this concept in every transaction which is a form of custom.

Tujuan dari penelitian ini adalah untuk mengelaborasi terhadap upaya optimalisasi santri pondok pesantren dalam mewujudkan kemampuan interpreneur yang berbasis teknologi. Santri pondok pesantren dalam memiliki kemampuan ekonomi digital sangat rendah, hal itulah menyebabkan stigma negatif terhadap santri yang dianggap kolot masih terjadi hingga saat ini. Metode penelitian ini menggunakan penelitian deskriptif kualitatif dengan menggunakan sumber data primer dan sumber data sekunder sebagai alat mendapatkan data serta menggunakan deskriptif analisis dalam teknik menganalisis data. Hasil penelitian ini adalah (1) peran santri sangat kuat dalam menopang kemajuan wirausaha dan teknologi saat ini (2) berbagai pondok pesantren mampu mengembangkan koperasi BMT UGT Sidogiri dan Swalayan Basamalah sebagai wujud kemajuan pondok pesantren dan santri di bidang wirausaha..

Permintaan suatu negara akan bahan mentah dan barang-barang manufaktur untuk memenuhi kebutuhan rakyatnya menjadi dasar bagi kegiatan impor dan ekspornya. Pemerintah Indonesia baru-baru ini memutuskan untuk mengenakan tindakan pengamanan yang dikenal sebagai bea masuk (BMTP) pada produk karpet yang diimpor. Penerapan BMTP sebagai hasil pemeriksaan Dewan Keamanan Perdagangan Indonesia (KPPI) menunjukkan industri dalam negeri terancam kerugian serius akibat meningkatnya jumlah impor barang sejenis. Hal ini dilakukan Kementerian Keuangan untuk membuat industri dalam negeri terlindungi dari pengaruh barang impor. Produk ini memanfaatkan BMTP. Antara tahun 2017 hingga 2019, impor karpet, menurut Badan Pusat Statistik (BPS), akan terus terjadi peningkatan. Sehingga, penelitian ini bertujuan untuk mempelajari bagaimana ketentuan BMTP dapat membantu meningkatkan penjualan karpet dari Indonesia ke pasar internasional. Metode yang dipakai yaitu penelitian kepustakaan atau library research, dimana data penelitian diperoleh dari berbagai literatur. Penelitian yang berfokus pada kepustakaan atau literature dikenal dengan istilah penelitian kepustakaan atau library research. Penelitian dalam penelitian ini mirip atau berkaitan dengan penelitian lain. Dapat disimpulkan bahwa BPS mencatat peningkatan pada  impor karpet dan penutup lantai tekstil lainnya di antara  tahun 2017 dan 2019. Barang-barang tersebut diimpor sebesar 21.907 ton pada tahun 2017, naik 31,0 persen menjadi 28.706 ton pada tahun 2018, dan 34.357 ton. ton pada tahun 2019 (meningkat 19,7 persen). Cina, Turki, Korea Selatan, dan Jepang adalah beberapa tujuan teratas untuk pengguna karpet. Di antara keduanya, China mengimpor barang terbanyak, mewakili 50,2 % dari total impor pada 2017, 56,1 % pada 2018, dan 63,4 %pada 2019.

KSPPS BMT NU of East Java, which is a non-bank financial institution, has the task of gathering and channeling the financing, especially in Lenteng sub-district. As one of the institutions that has an important role in funding, the employees of KSPPS BMT NU East Java, Lenteng branch have duties and responsibilities, as well as the goal of each period to be able to gather or give funding to the community. Of course, it is not easy. Therefore, the leadership factor is very necessary to motivate the employees to carry out the tasks and responsibilities has been given. The purpose of this research is to analyze the styles of Islamic leadership applied and also to find out how the styles of leadership can improve the motivation of the employees of KSPP BMT NU East Java, Lenteng branch. This research used qualitative research methods. Data collection techniques used observation methods, interviews, and documentation. Based on the results of the research, the Islamic leadership style applied in KSPPS BMT NU East Java, Lenteng branch is a typology of the democratic leadership style. The style is quite good in improving the motivation of employees. It can be proved by the presence of a harmonious, open working environment as well as by giving good motivation and appreciation to the employees.

The method used by the authors in this study is a quantitative method, based on the results of the influence of products and services on members' decisions to use the services of Baitul Maal Wa Tamwil Bina Insan Prosperous City of Jambi. The results of the research on social class variable test, product quality and purchasing decisions were declared valid. Testing the hypothesis for the product variable (X1) 0.259 has an impact on members' decisions seen from the t value of 1.877 and a significant 0.00. It was concluded that Ho was rejected while H1 was accepted. Testing the hypothesis for service variables (X2) 0.329 service influences member decisions. Judging from the statistical value of t count of 2.437 and a significant 0.00 it is concluded that Ho is rejected while H2 is accepted. (F test) to get the result that the independent variables namely products and services jointly influence the dependent variable (member decision). This can be seen from the results obtained F count 2.925 with a significant price of 0.043.

This study aims to determine the effect of top management support (X1), utilization of information technology (X2) and work experience (X3) on the effectiveness of accounting information systems (Y). The population used in this study were 47 KSPPS BMT Bina Ummat Sejahtera employees in the Semarang area. The sampling method used is saturated sample (census). The data in this study are primary data obtained from distributing questionnaires to KSPPS BMT Bina Ummat Sejahtera Semarang Region employees. The data analysis technique used multiple linear regression analysis with the help of SPSS 21 software. The results showed that top management support (X1), utilization of information technology (X2) and work experience (X3) were significant for increasing the effectiveness of accounting information systems (Y).  

Islamic microfinance is a new strategy for economic development that is intended to help low-income people who have not been touched by financial goods and services (unbankable). Islamic microfinance can play an important role in community empowerment and poverty alleviation by facilitating access to financial goods and services. The importance of economics and microfinance to the Indonesian economy is undeniable. MSMEs, for example, are able to absorb more than 90% of the national workforce and contribute 60.34% of GDP. In this study, qualitative techniques using descriptive research were applied. The research data comes from interviews with related parties, including the Head of BMT UGT Sidogiri KCP Kediri. In this research, data analysis includes data reduction, data presentation, and conclusion drawing. Based on the findings of the study, BMT UGT Nusantara Kediri made a significant contribution to business growth in the City of Kediri.