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All Journal Ganaya: Jurnal Ilmu Sosial dan Humaniora Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Al-Sharf: Jurnal Ekonomi Islam Expensive: Jurnal Akuntansi dan Keuangan Jurnal Hibrul Ulama Jaliye: Jurnal Abdimas, Loyalitas, dan Edukasi
Erliyanti, Erliyanti
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

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Penerapan Laporan Keuangan Berdasarkan ISAK 35 pada Pondok Pesantren Darussolihin Labuhan Batu Anshari, Khairil; Ritonga, Rini Antika; Yurmaini, Yurmaini; Erliyanti, Erliyanti; Dharma, Yulius
Al-Sharf: Jurnal Ekonomi Islam Vol 4, No 3 (2023)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v4i3.11279

Abstract

The purpose of this research is to; (1) To increase understanding in the preparation of Financial Statements in accordance with generally accepted standards, (2) Provide knowledge about how to prepare Financial Statements of Islamic Boarding Schools based on information system technology in accordance with ISAK 35. This research uses qualitative methods, and the research approach is phenomenology. The paradigm used is a type of interpretive paradigm with three concepts, namely interpretation, meaning and understanding. Data collection techniques were conducted through unstructured interviews, passive participant observation, and documentation. Data analysis uses data reduction, data presentation, and conclusion drawing. Based on research that has been carried out at the Darussolihin Labuhan Batu Islamic boarding school, it can be seen that: (1) There is still a lack of experts in the preparation of general standard financial statements (2) The Finance Section at the Darussolihin Labuhan Batu Islamic Boarding School is not given training in the preparation of financial statements in accordance with ISAK 35 so that the financial statements prepared still apply general standards only.
Pengaruh Pengetahuan Keuangan Syariah Terhadap Penggunaan Pinjaman Online Pada Mahasiswa Universitas Alwashliyah Medan Yurmaini, Yurmaini; Erliyanti, Erliyanti; Anshari, Khairil; Naibaho, Rahmadiah Wahyuni; Rahanum, Rahanum
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 9 No 1 (2026): Article in Press
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v9i1.5105

Abstract

The current development of financial technology, particularly online lending services (pinjol), has become a phenomenon closely related to everyday life, including that of students. Ease of access, fast processing, and minimal requirements make these services attractive, but behind them lurk significant potential risks such as debt traps, high interest rates, and involvement in illegal lending. The urgency of this research lies in the increasing number of online loan users among students, who often do so without an adequate understanding of Islamic finance. The purpose of this study is to determine the extent to which Islamic financial knowledge influences students' decision-making in using online lending services and to provide a basis for universities and related parties in formulating educational strategies and Islamic financial protection policies. The research method used is a quantitative survey approach. The study population was students at Alwashliyah University Medan, while the sample was 176 students who had used online loans. The sampling technique used was purposive sampling. The results of the study indicate that the sample size used is still relatively small, resulting in a coefficient of determination (R2) of 0.60, or only 6%, of Islamic financial knowledge contributing to online loans for Alwashliyah University students. Furthermore, the higher the level of Islamic financial knowledge, the lower the tendency of students to use online loans. Furthermore, the importance of strengthening Islamic financial literacy in an applied manner and the need for further research by considering external factors that also influence online loan usage behavior among students.
Co-Authors Albar, Sultan Dewi Sundari, Dewi Hamdani Hamdani Hasibuan, Nurliati Khairil Anshari, Khairil Naibaho, Rahmadiah Wahyuni Rahanum, Rahanum Rahmah, Syafiah Ritonga, Rini Antika Salam, Rangga Suadi, Pan Suaidi, Pan Wahyuni, Rahmadiah Yuliani, Rahma Yulius Dharma Yurmaini , Yurmaini Yurmaini Yurmaini Yurmaini Yurmaini, Yurmaini Zainal Arifin