x

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

xi

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

xiii

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