Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis

Analisis Implementasi Pelaporan Keuangan Tentang Zakat, Infak Dan Sedekah Sesuai Dengan PSAK 109 (Studi Kasus Pada Masjid Nurul Huda Desa Seletreng Kecamatan Kapongan Kabupaten Situbondo)

2024-01-31T15:57:39+07:00

The rise of accounting practices that are based on PSAK and have been applied to financial statements in various entities in Indonesia, both state and religious entities. However, cases of embezzlement of mosque funds allegedly triggered by the absence of accountability elements in its financial statements, which raises its own concerns for the community or parties related to the process of development and construction of mosques.

This study aims to describe the application of financial statements zakat, infaq and alms in Nurul Huda mosque Seletreng, in order to know about how the form of financial statements recorded by Nurul Huda mosque, as well as analyzing the suitability of financial statements zakat, infaq and alms with PSAK 109

This descriptive qualitative research aims to describe or describe certain conditions and symptoms that occur in the Financial Statements of Nurul Huda mosque. Data collection techniques in the form of observation, interviews, and documentation. Then the data processing and analysis techniques are carried out with three stages, namely data reduction, data presentation and data verification or conclusion.

The result of this study is that the financial statements of zakat, infaq and alms provided by the Nurul Huda mosque are not in accordance with those exemplified by PSAK 109 in recognition, measurement, presentation and disclosure. Because it is supposed to standardize the financial statements of zakat, infaq and alms in accordance with PSAK 109 consists of five components of financial statements, namely statements of financial position, changes in fund statements, assets under management, cash flow statements and financial statements.

Analisis Perlakuan Akuntansi Syariah Pada Pembiayaan Murabahah Berdasarkan PSAK 102 Di Bmt Nu Cabang Banyuputih Kabupaten Situbondo

2024-01-31T15:57:39+07:00

The accounting treatment for murabahah financing in practice in BMT NU Banyuputih Branch, Situbondo Regency needs to be considered, as the accounting treatment must be in accordance with the accounting standards in PSAK 102 which includes a process to identify, measure, and report economic information that may have an assessment in making decisions that precise, clear and believable to its users and readers. Until now, many murabahah accounting treatments have not complied with the rules stipulated in PSAK no. 102. This study aims to determine the implementation of murabahah financing at BMT NU Banyuputih Branch, Situbondo Regency, as well as the rules for murabahah financing, murabahah financing procedures, and accounting for murabahah financing and suitability implementation with the Statement of Financial Accounting Standards PSAK no 102.This study aims to determine murabahah financing at BMT NU Banyuputih Branch, Situbondo Regency and the policies that have been applied in murabahah financing at BMT NU Banyuputih Branch, Situbondo Regency. The type of research in this thesis is descriptive qualitative research using field research methods. This study analyzed data obtained by researchers from interviews with BMT NU informants, Banyuputih Branch, Situbondo Regency.The results of this study indicate that the accounting treatment of murabahah at BMT NU Banyuputih Situbondo Branch regarding the recognition and measurement of the acquisition of assets is not recognized as a murabahah asset. Receivables are recognized at the agreed cost and profit. In murabahah profits are recognized in accordance with the customer's installments every month according to a mutually agreed period. And advances are recognized as a reduction in murabahah receivables. In presentation and disclosure, it is presented at the realized net value, while the murabaha margin is used as a deduction for murabahah receivables and disclosures on all matters related to murabahah financing. The accounting treatment for murabahah financing at BMT NU Banyuputih Situbondo Branch is in accordance with PSAK 102, namely both recognition and measurement, presentation and disclosure are almost in accordance with PSAK 102, only for advances and acquisition of assets that are not appropriate.

Penerapan PSAK 107 Pada Pembiayaan Gadai Syariah (Studi Kasus KSPPS BMT NU Jawa Timur Cabang Tlogosari Bondowoso)

2024-01-31T15:57:40+07:00

BMT is a financial institution in the form of a cooperative or non-governmental organization. One of the products offered at BMT is sharia pawn financing. Sharia pawning in Islam is known as rahn, which is a term in accordance with the Al-Qur'an, specifically in Surah Al-Baqarah 283. Sharia pawn financing transactions in their operations will certainly not be separated from the accounting recording process. So that it can produce accurate and relevant accounting measurements. The aim of this research is to determine the application of sharia pawn financing and to determine the suitability of the application of sharia pawn accounting at KSPPS BMT NU East Java Tlogosari Bondowoso Branch with PSAK 107. This research uses qualitative research methods with a descriptive approach, and the type of research carried out is field research using data collection techniques in the form of: observation, interviews and documentation. The validity of the data used in this research is: data source triangulation and theory triangulation. The research results show that the suitability of implementing PSAK 107 at KSPPS BMT NU East Java Tlogosari Bondowoso Branch regarding recognition, measurement and presentation is in accordance with PSAK 107, while in terms of disclosure it is not yet in accordance with PSAK 107 because there are no specifications related to financial statements in the disclosure.

Analisis Tingkat Kesehatan Bank Bumn Di Daftar Bursa Efek Indonesia Dengan Metode Rgec (Risk Profile, Good Corporate Governance, Earnings, Capital) Periode 2021-2022

2024-01-31T15:57:40+07:00

A activities that requires its existence in the economic world is the business activities of banking financial institutions. The level of bank health is very important for the formation of trust in the banking industry. BUMN is the object of this research because BUMN Banks are the dominant business players in developing countries, including Indonesia. Seeing the very large role of state-owned banks in the Indonesian economy, it is hoped that state-owned banks will be able to compete by continuing to maintain their health so that they will have a positive influence on the national economy as a whole. The focus of the research is the health level of state-owned banks listed on the Indonesia Stock Exchange in 2021 and 2022 using the RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) method. The data used in this research is secondary data with data sources from the Indonesian Stock Exchange. The type of research used is non-experimental quantitative descriptive research. The data collection techniques used are documentation techniques and literature study.

Rating the health level of state-owned banks using the Risk Profile, Good Corporate Governance, Earnings, Capital or (RGEC) method shows that the health ranking of BRI, BNI, BSI and Bank Mandiri in 2021-2022 is at Composite Rank 1 (PK-1) with the title "Very Healthy". State-owned banks during the 2021-2022 period are considered very capable of dealing with negative influences. Changes in business conditions and other external factors are reflected in the ranking of RGEC's assessment factors which are generally rated as very good. However, there are weaknesses, but in general these weaknesses are not significant and have a big impact. Risk profile factors reviewed with NPL and LDR indicators show that BSI has the title "very healthy" and is superior to Bank Mandiri, BNI and BRI. However, the assessment of the ROA, NIM and CAR indicators shows that BRI is superior to Bank Mandiri, BNI and BSI. In terms of GCG factors in 2021, Bank Mandiri is superior to others, while in 2022 Bank Mandiri and BSI have the title "very healthy" than BRI and BNI banks. The assessment of the health level in 2021-2022 reviewed using the RGEC method shows that BSI has the title "very healthy" compared to other state-owned banks

Analisis Faktor-Faktor Yang Memengaruhi Minat Masyarakat Untuk Melakukan Transaksi Gadai Pada PT. BPR Syari’ah Dinar Ashri Kantor Cabang Aikmel Kabupaten Lombok Timur

2024-01-31T15:57:40+07:00

PT. BPR Syariah Dinar Ashri Aikmel Branch Office, East Lombok Regency, customers/potential customers from Aikmel sub-district are religious in nature and on average the most preferred and sought after are banks that are based on sharia and also what is most sought after by the community is a fast and reliable process. It's easy, especially since the bank's location is quite strategic, so it's easy for the public to reach/find. The focus of this research is what factors influence people's interest in carrying out pawn transactions at PT. BPR Syariah Dinar Ashri Aikmel Branch Office, East Lombok Regency and How the number of people has increased to carry out pawn transactions at PT. BPR Syariah Dinar Ashri Aikmel Branch Office, East Lombok Regency. The aim of this research is to describe the factors that influence people's interest in carrying out pawn transactions at PT. BPR Syariah Dinar Ashri Aikmel Branch Office, East Lombok Regency and to describe the increase in the number of people carrying out pawn transactions at PT. BPR Syariah Dinar Ashri Aikmel Branch Office, East Lombok Regency. This type of research is field research using qualitative methods with a descriptive approach. Data obtained through the process of observation, semi-structured interviews and documentation. Then the data obtained is processed through three stages, namely, data reduction, data presentation, and drawing conclusions. Data validity was carried out by testing data credibility and theory triangulation. The results of this research show that the factors that influence people's interest in carrying out pawn transactions at PT. BPR Syariah Dinar Ashri Aikmel Branch Office, East Lombok Regency, its customers must follow the SOPs that apply to PT. BPR Syariah Dinar Ashri Aikmel Branch Office, East Lombok Regency. On average, the factors for the people of Aikmel sub-district to carry out sharia pawn transactions are the economic needs of the community and the need for fast funds for children's school fees, daily living costs and business capital. And how to increase customers carried out by PT. BPR Syariah Dinar Ashri Aikmel Branch Office, East Lombok Regency in increasing the gold pawn business is by: Firstly by using product marketing, Second by price marketing, Third by place, and Fourth by means of promotion

Analisis Sistem Informasi Akuntansi Pembiayaan Murabahah Berdasarkan PSAK No. 102 di PT. BPR Syariam Dinar Ashri Kantor Cabang Aikmel Desa Bagik Nyaka Kecamatan Aikmel Kabupaten Lombok Timur.

2024-01-31T15:57:40+07:00

An accounting information system is a collection of resources, such as people and equipment that are arranged to organize data into information. This information is communicated to various decision makers. Accounting information systems realize these changes whether manually or computerized. With the existence of an accounting information system, financing activities within a company can be carried out as well as possible. Apart from that, having a good accounting information system will also be able to provide useful information for management, so that management can make the right decisions in carrying out financing activities that can increase financing and monitor the company's development. Therefore, with the development of Sharia financial institutions, BPRS feel the need to change BPRS services for the better. The role of technology is very helpful in changing services from manual to computerized. Not only that, the role of technology is also to produce data and information whose truth can be verified.This research uses qualitative methods with data collection techniques through observation, interviews and documentation. The data analysis techniques in this research are through data reduction, data presentation and data verification.The research results obtained from this research are the application of the murabahah financing accounting information system at BPR Syariah Dinar Ashri Aikmel Office, namely using computers. Collect customer transaction data, then input the data into an existing system to obtain information. And the implementation of the murabahah financing accounting information system is in accordance with PSAK No. 102 at BPR Syariah Dinar Ashri Aikmel Branch Office.

Analisis Penerapan Pembiayaan Murabahah Berdasarkan PSAK No. 102 di Bank Syari’ah Indonesia KCP Situbondo Basuki Rahmat

2024-01-31T15:57:40+07:00

Murabahah is selling an item at a selling price of the acquisition plus an agreed margin or profit and the seller must disclose the acquisition price of the item to the buyer. With the principle of buying and selling goods at the original price with additional agreed profits, with the bank as the seller and the costumer as the buyer. In murabahah, the goods being traded must be available at the time of the contract, while payments can be made in cash or in installments.

So the researchers focused on research on how to apply murabahah financing and how to apply murabahah financing at BSI KCP Situbondo Basuki Rahmat based on PSAK No. 102. To describe the application of murabahah financing at BSI KCP Situbondo Basuki Rahmat based on PSAK No. 102. The research method that the researcher used was a qualitative research method.

The results of this research indicate that the implementation of murabahah financing carried out at BSI KCP Situbondo Basuki Rahmat has not fully implemented PSAK No. 102 because the murabahah contract implemented at BSI KCP Situbondo Basuki Rahmat only applies murabahah financing with orders and does not apply murabahah financing without orders. The recognition, measurement, presentation and disclosure made at BSI KCP Situbondo Basuki Rahmat has been applied in accordance with PSAK No. 102.

Implementasi Pembiayaan Murabahah Berdasarkan PSAK No 102 Terhadap Produk Mitraguna di Bank Syariah Indonesia KCP Situbondo Basuki Rahmat

2024-02-06T22:13:12+07:00

Sharia Bank is a financial institution whose main business is providing credit and other services in accordance with sharia principles. Financing based on sharia principles is the provision of money or equivalent bills based on an agreement between the bank and another party and returning the money or bills after a certain period of time with compensation or profit sharing. Sharia banks have provided various conveniences and benefits in offering their facilities to the public so they are interested. One of them is consumer financing. To meet consumer needs, Mitraguna products are financing products that help meet all customer needs for purchasing certain goods. The focus of this research is how to implement the murabahah contract on partner financing products and whether the implementation of the murabahah contract on partner financing products at Bank Syariah Indonesia KCP Situbondo Basuki Rahmat is in accordance with PSAK No. 102.The purpose of this research is to determine the application of the murabahah contract on partner products and to determine the suitability of implementing the murabahah contract on partners at Bank Syariah Indonesia KCP Situbondo Basuki Rahmat based on PSAK No. 102. This type of research is field research using qualitative methods with a descriptive approach. Data obtained through the process of observation, semi-structured interviews and documentation. Then the data obtained is processed through three stages, namely, data reduction, data presentation, and drawing conclusions. Data validity was carried out by testing data credibility and theory triangulation.The results of this research show that the implementation of the murabahah contract on partner products at Bank Syariah Indonesia KCP Situbondo Basuki Rahmat is implementing a sale and purchase contract or murabahah with the type of murabahah without orders. The bank does not have product inventory so it is necessary for the customer to carry out the Mitraguna financing proposal and then the bank will buy the goods or needs that the customer wants. And the implementation of murabahah contracts on partner products is in accordance with PSAK No. 102 at Bank Syariah Indonesia KCP Situbondo Basuki Rahmat, overall regarding the recognition and measurement, presentation and journal disclosure of murabahah transactions for counterparty products is in accordance with PSAK No. 102.

Analisis Perlakuan Akuntansi Zakat Infaq dan Sedekah Berdasarkan PSAK No. 109 di BSI KCP Bondowoso Sudirman

2024-01-31T15:57:40+07:00

Bank Syariah Indonesia KCP Bondowoso Sudirman, customers/potential customers from the Bondowoso sub-district are religious in nature and on average the most prioritized and sought after are banks that are based on sharia. The focus of this research is how to treat zakat, infaq and alms accounting at BSI KCP Bondowoso.The purpose of this research is to determine the implementation of accounting treatment based on PSAK No. 109 concerning accounting for zakat infaq and alms at the Indonesian Sharia Bank Institution KCP Bondowoso Sudirman. This type of research is field research using qualitative methods with a descriptive approach. Data obtained through the process of observation, semi-structured interviews and documentation. Then the data obtained is processed through three stages, namely, data reduction, data presentation, and drawing conclusions. Data validity was carried out by testing data credibility and theory triangulation.The research results show that the recognition, measurement, presentation and disclosure of zakat, infaq and shadokah transactions at Bank Syariah Indonesia is in accordance with financial accounting standard statement number 109.

PENGARUH TINGKAT PENDAPATAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN TEKNOLOGI DI INDONESIA PERIODE 2020-2022

2024-01-31T15:57:40+07:00

Penelitian ini bertujuan untuk mengetahui pengaruh tingkat pendapatan dan ukuran Perusahaan terhadap kinerja keuangan Perusahaan teknologi di Indonesia periode 2020-2022. Populasi yang digunakan adalah seluruh Perusahaan sektor teknologi yang terdatar di BEI. Metode pengambilan sampel menggunakan metode purposive sampling. Tekhnik analis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial Tingkat pendapatan dan ukuran Perusahaan tidak berpengaruh terhadap kinerja keuangan. Sedangkan secara simultan Tingkat pendapatan dan ukuran Perusahaan secara bersama-sama berpengaruh signifikan terhadap kinerja keuangan Perusahaan teknologi di Indonesia.

Kata kunci; Tingkat pendapatan, ukuran Perusahaan, kinerja keuangan, teknologi.