Integrations of Social Function and Profit Function of BMT in Lampung
DOI:
https://doi.org/10.35450/jip.v4i03.20Keywords:
gap, donation of the ZIS, fishbone, internal of the BMTAbstract
The baitul maal wat tamwil (BMT) has two major functions, such as social and business. Both of them are suitable with the principles if muamalah in Islam. The baitul maal wat tamwil in Lampung, actuallu, faces problems that must be solved. They are not able to run those functions equally. They only do business more than social. Social function is reflected by the management of donation of zakah, infak and sadaqah (the ZIS) while the other function, business, is reflected by the growth of the the BMT finance. This research uses two sources in gathering data. First, secondary data are obtained from financial report of the BMT. Second, primary data are obtained from questionnaire which spread to 36 respondents of the BMT staffs. This research also used fishbone diagram to analyze the data.
Findings show that the BMT staffs still have not been able to do social function as well as business function. They tend to do business only. Of course, it is caused by many factors such as lack of human resources, methods, money and environment. The findings also show that there is no significant correlation between the growth of business performance and special performance of the BMT. Moreover, the report shows that it is still not based on the Pedoman Standar Akuntansi Keuangan.
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