Kesesuaian perlakuan akuntansi simpanan sukarela dan pembiayaan mudharabah terhadap standard operationg procedure koperasi jasa keuangan syariah SOP KJKS serta fatwa DSN MUI (studi kasus pada KJKS BMT Bumi) = Analysis of suitability on voluntary savings and mudharaba financing accounting treatment based on standard operating procedure of koperasi jasa keuangan syariah sop KJKS and fatwa DSN MUI (study case of KJKSk BMT Bumi) / Siti Zahara Triani Putri