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All Journal JoEMS : Journal of Education and Management Studies Land Journal
Nini Sumarni
Universitas Islam Negeri (UIN) Sjech M. Djamil Djambek Bukittinggi
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PERLAKUAN AKUNTANSI ASET TETAP PADA BAZNAS KOTA BUKITTINGGI BERDASARKAN PSAK NO. 16 Renold Muhammad; Nini Sumarni; Novera Martilova; Yenty Astari Dewi
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4593

Abstract

BAZNAS Bukittinggi city owns several fixed assets that are damaged and no longer used in institutional activities. Under PSAK No. 16, such assets should be derecognized. This study uses a descriptive qualitative method by analyzing financial reports related to fixed asset records, with data drawn from primary and secondary sources. The findings show that BAZNAS has implemented PSAK No. 16 in terms of recognition, acquisition, depreciation, and reporting. However, derecognition has not been applied, causing acquisition costs of damaged assets to remain in the financial statements. This results in losses on asset derecognition, which should be presented in the statement of changes in funds. According to BAZNAS and LAZ financial policies, differences arising from asset disposal must be reported in the financial statements under amil funds, zakat funds, or infak and sedekah funds.
Analisis Manajemen Risiko Pada Pembiayaan Gadai Emas Pada PT. Pegadaian Syariah Simpang Benteng Payakumbuh Gani Shaleh Rahmansyah; Habibatur Ridhah; Nini Sumarni; Khadijah Nurani
JoEMS (Journal of Education and Management Studies) Vol. 9 No. 2 (2026): April
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/joems.v9i2.1737

Abstract

Research Objective: This study aims to identify the types of risks and analyze the implementation of risk management in gold pawn financing at Pegadaian Syariah Simpang Benteng Payakumbuh. Methods/Approach: This study used a qualitative approach with a case study design. The study was conducted at the Simpang Benteng Payakumbuh Sharia Service Unit (UPS), involving three key informants: an appraiser (murtahin) and administrative staff directly involved in financing operations. Data were collected through observation, semi-structured interviews, and documentation. Data analysis used the Miles and Huberman interactive model, which includes data reduction, data presentation, and conclusion drawing. Data credibility was tested through triangulation of sources and methods. Results: The study shows that gold pawn financing faces several types of risks, namely credit risk, market risk, operational risk, liquidity risk, and reputation risk. Risk management is implemented through systematic risk identification, measurement, management, and control. These practices play a role in maintaining operational stability and minimizing potential losses in financing activities. Practical Implications: These findings demonstrate the importance of implementing structured risk management in enhancing operational prudence and financing management in Islamic financial institutions. Originality/Novelty: This research provides empirical evidence on risk management practices in gold pawn financing within the context of Islamic service units at the operational level, a topic that has been limited in previous studies, particularly at the service unit (UPS) level.
Co-Authors Gani Shaleh Rahmansyah Habibatur Ridhah Khadijah Nurani Novera Martilova Renold Muhammad Yenty Astari Dewi