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All Journal Niagawan Resona : Jurnal Ilmiah Pengabdian Masyarakat Ganaya: Jurnal Ilmu Sosial dan Humaniora Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT JURNAL ANSIRU PAI : Jurnal Pengembangan Profesi Guru Pendidikan Agama Islam Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Majalah Ilmiah Warta Dharmawangsa Almufida: Jurnal Ilmu-Ilmu Keislaman Community Development Journal: Jurnal Pengabdian Masyarakat Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Al-Sharf: Jurnal Ekonomi Islam Jurnal Akuntansi AKTIVA Wahana Expensive: Jurnal Akuntansi dan Keuangan Jurnal Hibrul Ulama AT-TIJARAH: Journal Islamic Banking and Finance Research Jaliye: Jurnal Abdimas, Loyalitas, dan Edukasi
Erliyanti, Erliyanti
Universitas Alwashliyah
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health 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.
Kajian Teoritis Pembiayaan Mudharabah Dan Murabahah Pada Perbankan Syariah Erliyanti Erliyanti
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 2: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.4309

Abstract

Islamic banking operates on the principle of profit sharing. The development of Islamic banking in Indonesia cannot be run purely sharia, because Islamic banks run a system by imposing a system of profit sharing and risk. This paper aims to review and examine the practice of mudharabah and murabaha financing in Islamic banking. The methodology used is field research conducted by exploring data sourced from locations or research fields relating to the types of products that exist in Islamic banking, among the products studied are murabahah and mudharabah financing products and the mechanism of how they work. Besides that, this research also uses literature research using literature, either in the form of books, notes, or reports on the results of previous research. The results of this study indicate that murabahah financing is superior to mudharabah financing. Because murabahah financing is short-term financing for the purchase of goods, even though the customer does not have the money to pay for it, he can get the goods according to his wishes after going through the specified process stages.
Pengaruh Pengetahuan Keuangan Syariah Terhadap Penggunaan Pinjaman Online Pada Mahasiswa Universitas Alwashliyah Medan Yurmaini Yurmaini; Erliyanti Erliyanti; Khairil Anshari; Rahmadiah Wahyuni Naibaho; Rahanum Rahanum
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 9 No 1 (2026)
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.
Penguatan Akuntabilitas dan Daya Saing UMKM Pengolahan Ikan Asin Berbasis Nilai-Nilai Ekonomi Syariah pada Komunitas Insan Kreasi Kampung Nelayan Medan Belawan Khairil Anshari; Rini Antika; Yurmaini Yurmaini; Erliyanti Erliyanti
Wahana Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 1 (2026): Edisi Juni
Publisher : Ilmu Bersama Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56211/wahana.v5i1.1928

Abstract

UMKM pengolahan ikan asin memiliki peran strategis dalam meningkatkan perekonomian masyarakat pesisir, namun masih menghadapi berbagai kendala, seperti rendahnya akuntabilitas pengelolaan usaha, terbatasnya daya saing produk, serta belum optimalnya penerapan nilai-nilai ekonomi syariah dalam aktivitas bisnis. Kondisi tersebut juga dialami oleh Komunitas Insan Kreasi Kampung Nelayan Medan Belawan. Kegiatan pengabdian ini bertujuan untuk memperkuat akuntabilitas dan daya saing UMKM melalui pendampingan berbasis nilai-nilai ekonomi syariah yang diintegrasikan dengan peningkatan kapasitas pengelolaan usaha dan penerapan proses produksi yang lebih efektif serta ramah lingkungan. Metode pelaksanaan menggunakan pendekatan Participatory Action Research (PAR) yang meliputi tahap identifikasi kebutuhan mitra, sosialisasi, pelatihan, pendampingan, implementasi, dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman pelaku UMKM mengenai pentingnya akuntabilitas usaha, pengelolaan usaha yang berlandaskan nilai amanah, keadilan ('adl), dan kemaslahatan (maslahah), serta meningkatnya kemampuan mitra dalam menghasilkan produk yang lebih berkualitas dan memiliki daya saing yang lebih baik. Program ini juga mendorong tumbuhnya kesadaran terhadap pentingnya tata kelola usaha yang transparan, efisien, dan berkelanjutan sebagai upaya memperkuat keberlangsungan UMKM berbasis ekonomi syariah di wilayah pesisir.
Co-Authors Albar, Sultan Angga Kurniawan Dewi Sundari Dewi Sundari Dewi Sundari, Dewi Dini Ventiany Dini Vientiany Dini Vientiany Dini Vientiany Hamdani Hamdani Hasibuan, Nurliati Khairil Anshari Khairil Anshari, Khairil Kiki Hardiansyah Siregar Muhammad Rizka Nurliati Hasibuan Rahanum Rahanum Rahanum, Rahanum Rahmadiah Wahyuni Naibaho Rahmah, Syafiah Rini Antika Ritonga, Rini Antika Rizka, Muhammad Salam, Rangga Siti Nurpita Suci Suadi, Pan Suaidi, Pan Sundari Tanjung, Dewi Tohir Tohir Vanny Euorita Tarigan Vannya Euorita Tarigan Wahyuni, Rahmadiah Widya Ningsih Yuliani, Rahma Yulius Dharma Yurmaini Yurmaini , Yurmaini Yurmaini Yurmaini Yurmaini Yurmaini Yurmaini Yurmaini Yurmaini Yurmaini Yurmaini Yurmaini, Yurmaini Zainal Arifin