Empirical Proof of Traditional Market Trader Readiness in Preparing Financial Statement as a Mudharaba Transaction Media

Indah Anisykurlillah, Hasan Mukhibad


In her research, Anisykurlillah et al. (2016) have formulated a model of gross profit calculation report that is used by tool to reduce the problem of agency in Mudharabah financing transactions between Baitul Maal Wat (BMT) and market traders. This study was conducted to apply gross profit calculation report generated by Anisykurlillah. It was an experimental method in which researchers applied the model developed by Anisykurlillah et al. (2016). A sample of the research was determined by purposive sampling method with criteria of BMT Mitra Hasanah member Semarang, Indonesia, receiving Mudharabah financing, and Mudharabah funds are used for trade finance in the traditional market. The research method used real experiment methods. The result showed that market traders were able to generate the report of gross profit calculation that could be used as media in calculating profit sharing for BMT and traders. Nevertheless, the report generated was less reliable and relevant. It was caused by the determination of sale price calculated based on the traders’ memory. Thus, it is needed a tool that can record goods sale and purchase, so that the resulting report is more reliable and relevant.

Aus. J. Isla. Finan. & Busi. Vol 4(1), April 2018, P 11-18


Mudharabah Financing; Baitul Maal Wat Tamwil; Report Gross Profit Calculation

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