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All Journal Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat Hasina: Jurnal Akuntansi dan Bisnis Syariah
Nashrul Muminin
Universitas Cokroaminoto Yogyakarta Indonesia
Religion Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Implementasi PSAK Syariah terhadap Kualitas Pelaporan Keuangan Lembaga Keuangan Islam Nashrul Muminin
Jurnal Akuntansi dan Bisnis Syariah Vol 3 No 2 (2026): Edisi 5
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/hasina.v3i2.2644

Abstract

This study aims to analyze the implementation of Sharia PSAK on the quality of financial reporting at Islamic financial institutions, focusing on a case study at the Yogyakarta Branch Office of Bank Syariah Indonesia (BSI). The implementation of Sharia PSAK is a crucial instrument in ensuring that financial reports are prepared in accordance with Sharia principles, are transparent, and accountable, and can increase stakeholder trust in Islamic financial institutions. The primary objective of this study is to determine the extent to which the implementation of Sharia PSAK impacts the quality of financial reporting, including aspects of relevance, reliability, timeliness, and comparability.The research method used is a descriptive qualitative approach with a case study. Data were obtained through observation, interviews with accounting and finance staff, and documentation of financial reports for the 2023–2026 period. Data analysis was conducted using data reduction, data presentation, and conclusion drawing techniques. Furthermore, this study used a percentage measurement of compliance with Sharia PSAK implementation to more measurably assess the quality of financial reporting.The results indicate that the implementation of Sharia PSAK at the Yogyakarta Branch Office of BSI has been running quite optimally, with a compliance rate of 85%. The quality of financial report relevance reached 83%, reliability reached 87%, reporting timeliness reached 78%, and comparability reached 80%. Overall, the implementation of PSAK Sharia has been proven to have a positive impact on improving the quality of financial reporting at Islamic financial institutions, although there are still challenges in terms of system digitalization and human resource training that need to be improved.
Choice Of Nation State And The Implications For Indonesian Islam Taufik Nugroho; Nashrul Muminin; Ika Kartika Sari; Sahril Fadli; Ramli Umar
Nuansa Akademik: Jurnal Pembangunan Masyarakat Vol. 11 No. 1 (2026): In Progress
Publisher : Lembaga Dakwah dan Pembangunan Masyarakat Universitas Cokroaminoto Yogyakarta (LDPM UCY)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/jnajpm.v11i1.3272

Abstract

This study examines the opposition of some Indonesian Muslims to the nation-state, which they consider a failure because it does not utilize Islam or Islamic law as the foundation of the state. Consequently, Pancasila is questioned as an ideology. This qualitative research used interviews and observations, using primary data from organizational archives and government policies, as well as secondary data from Islamic political studies. The results indicate that development programs are perceived as marginalizing Islamic values ​​and limiting the implementation of Islamic law, thus creating religious discomfort. In conclusion, this opposition reflects the incomplete transition of some Muslims from the idea of ​​a caliphate to a nation-state. In a pluralistic nation-state, Muslims are required to accept diversity and equality of all components of society without discrimination.
Co-Authors Ika Kartika Sari Ramli Umar Sahril Fadli Taufik Nugroho