| dc.description.abstract | The Common problem related to SME expansion is capital issue. Until now, SME is still consider as a unbankable or not suitable for financing aid by banking industry. However, amil zakat institution plays a pivotal role to distribute the capitas for SME, especially for SME with SME with sharia principles. The study aims to observe the scheme of financing distribution and return. And also the implementation which had been adapted by Baitulmall Muamalat for SME in Indonesia. The study use analysis descriptive method to observe the scheme of financing distribution and return. Beside that, this study use performance ratio analysis to evaluate fiscal, efisiency program and investation performance to evaluate Baitulmaal financial performance for social activities which is unprofit orientation. The phases had been done by BMM for distribute capital to SMEKomunitas Usaha Mikro Muamalat Berbasis Masjid (KUM3) program are socialization, surveying canditate, compulsory training for group and distribute the capital loan. Beside capital issue, the candidate also given a mentoring and monitoring for bussines problem. And also given a fostering religous realization for fostering religious, is still low participant, but for mentoring and monitoring activities had a fluctuation in each region. This is also happen in the abiliity to return the loan. In general, the financial performance of BMM is fair and transparant. The distribution of capital also increase every year. The trend of increament show the distribution of capital is welldone. | en |
