Skripsi Disusun Oleh : Fina Budiyanti

(Prodi Akuntansi Fakultas Ekonomi Universitas Ahmad Dahlan Yogyakarta 2013)

The research was conducted in BMT Beringharjo located at the head office and branch offices. Research purposes to determine the expectations gap between customer  and  management  of  the  delivery  of  financial and  non-financial information  in  BMT  Beringharjo. Sampling  technique  was non  probability sampling  using  convenience sampling  method. The  data collection  techniques with questionnaires distributed to respondents'  customers and management.  Data analysis  tools  using different test t-test to  determine whether or not there is  a expectations gap between customer and management of the delivery of financial and non-financial information.

Submission  of financial and  non-financial information to the customer is very important. For customers requiring financial information to determine the  ability of BMT Beringharjo in securing funds, providing investment gains (profit sharing) to customers, and for the calculation  of the results will be given. Non- financial information customers need to know Beringharjo BMT in  accordance with Islamic law correctly or not.

The results of this research  are: (1) the analysis of Mann-Whitney U test significance value of 0.124, which means there is no expectations gap between customer and management of the delivery of financial information. (2) the  analysis of the independent sample t test significance value of 0.074, which means there is no expectations gap between customer and management of the delivery of non-financial information.

Keywords : Expectation Gap, Financial Information, Non-Financial Information.