The study aims to review the compliance of the financial report of the BMT to the Standards of financial accounting. Among PSAK-PSAK that PSAK No.27 of accounting (cooperative) and PSAK No 101 of accounting institutions syari’ah. BMT is a financial institution incorporated the cooperative but in running its operations to apply the principle of syari’ah. The research is a study exploratory approach a qualitative and descriptive. The population used in this study as the object of research is 4 BMT in Yogyakarta Special Region, while the subject in this study is expert syari’ah and the BMT (The accounting or manager). The data collection was done by using interviews with subjects. The results showed that BMT in carrying out its operations based on the principle of syari’ah, so it is to be heedful of the PSAK No 101-111. While the financial report of the BMT, which refers to PSAK No 27 and PSAK the 101st. BMT Beringharjo and BMT of Ummah to PSAK No 101 and BMT Agawe Prosperous and BMT GEMI to PSAK No 27.