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All Journal Komuniti : Jurnal Komunikasi dan Teknologi Informasi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal Analisis Bisnis Ekonomi International Journal of Management Progress Prosiding University Research Colloquium Bharasumba Jurnal Multidispliner Jurnal Pengabdian Masyarakat Berkarya AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam JICS : Journal Of International Community Service JIEM : Journal Of International Entrepreneurship And Management JITAA : Journal Of International Taxation, Accounting And Auditing JIAR : Journal Of International Accounting Research JIDE : Journal Of International Development Economics JISEF : Journal Of International Sharia Economics And Financial PARADIGM : JOURNAL OF MULTIDISCIPLINARY RESEARCH AND INNOVATION HYPOTHESIS : MULTIDISCIPLINARY JOURNAL OF SOCIAL SCIENCES INCIDENTAL : JOURNAL OF COMMUNITY SERVICE AND EMPOWERMENT
Abdullah, Rudi
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Journal : JIAR : Journal Of International Accounting Research

 1 
AKUNTANSI SYARIAH PADA PERUSAHAAN JASA (IJARAH) Latifah, Eny; Abdullah, Rudi
JIAR : Journal Of International Accounting Research Vol 1 No 02 (2022): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v1i02.1129

Abstract

The purpose of the study was to determine the concept of sharia accounting applied to service companies with the Ijarah contract approach. The research method is Descriptive Qualitative with the type of literature. The results showed that a service company is an organization that uses its resources to provide services to its customers. Ijarah is a type of contract that takes benefits (sale of benefits / use value), namely the transfer of the right to use a good and service for a certain time through rental / fee payments without being followed by the transfer of ownership of the goods. The lease referred to by ijarah is an operating lease.PSAK (Statement of Financial Accounting Standards) No. 107 concerning Ijarah, divides the ijarah contract into two, namely: (1) Ijarah without transfer of ownership of the asset, and (2) Ijarah Mutahiyah Bit Tamlik (IMBT)Sharia accounting treatment includes: renters, revenue recognition, depreciation, purchases, costs, purchases, contract completion, transfer of ownership, grants, sales and others.
FINANCIAL TECHNOLOGY (FINTECH) PADA PERBANKAN SYARIAH: APLIKATIF DAN PERAN Latifah, Eny; Abdullah, Rudi
JIAR : Journal Of International Accounting Research Vol 1 No 02 (2022): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v1i02.1130

Abstract

The research objective is to find out what applications are used by Bank in implementing Financial Technology and what is the role of Bank Muamalat Indonesia in implementing Fintech. The research method used is qualitative with a case study type. The results 1) The application applied by Bank in implementing Fintech is (a) Mobile banking called "Muamalat-DIN";(b)Muamalat Digital Integrated Access (MADINA); (c) Shar-e debit online; (d) Internet banking; (e) Phone banking; (f) Virtual accounts; (g) ATM (Automatic Teller Machine). 2) The role of Islamic Banking in FinTech is: (a) As a financial institution that implements Financial Technology; (b). Become a Financial Institution that always innovates to fulfill financial inclusion; (c). Islamic Financial Institutions that provide Excellent Service to the Community; (d). Financial Institutions presenting key features of regulatory initiatives set up to facilitate FinTech innovation (e). Encouraging Supervisory Potential Opportunities to Use Innovative Technologies; (f). Increasing cross-sectoral cooperation between bank supervisors and other relevant authorities: (g). Opening opportunities for international cooperation in the aspect of inter-bank supervision.
AKUNTANSI SYARIAH PADA PERUSAHAAN JASA (IJARAH) Latifah, Eny; Abdullah, Rudi
JIAR : Journal Of International Accounting Research Vol 1 No 02 (2022): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v1i02.1129

Abstract

The purpose of the study was to determine the concept of sharia accounting applied to service companies with the Ijarah contract approach. The research method is Descriptive Qualitative with the type of literature. The results showed that a service company is an organization that uses its resources to provide services to its customers. Ijarah is a type of contract that takes benefits (sale of benefits / use value), namely the transfer of the right to use a good and service for a certain time through rental / fee payments without being followed by the transfer of ownership of the goods. The lease referred to by ijarah is an operating lease.PSAK (Statement of Financial Accounting Standards) No. 107 concerning Ijarah, divides the ijarah contract into two, namely: (1) Ijarah without transfer of ownership of the asset, and (2) Ijarah Mutahiyah Bit Tamlik (IMBT)Sharia accounting treatment includes: renters, revenue recognition, depreciation, purchases, costs, purchases, contract completion, transfer of ownership, grants, sales and others.
FINANCIAL TECHNOLOGY (FINTECH) PADA PERBANKAN SYARIAH: APLIKATIF DAN PERAN Latifah, Eny; Abdullah, Rudi; Napu, Fitria
JIAR : Journal Of International Accounting Research Vol 1 No 02 (2022): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v1i02.1130

Abstract

The research objective is to find out what applications are used by Bank in implementing Financial Technology and what is the role of Bank Muamalat Indonesia in implementing Fintech. The research method used is qualitative with a case study type. The results 1) The application applied by Bank in implementing Fintech is (a) Mobile banking called "Muamalat-DIN";(b)Muamalat Digital Integrated Access (MADINA); (c) Shar-e debit online; (d) Internet banking; (e) Phone banking; (f) Virtual accounts; (g) ATM (Automatic Teller Machine). 2) The role of Islamic Banking in FinTech is: (a) As a financial institution that implements Financial Technology; (b). Become a Financial Institution that always innovates to fulfill financial inclusion; (c). Islamic Financial Institutions that provide Excellent Service to the Community; (d). Financial Institutions presenting key features of regulatory initiatives set up to facilitate FinTech innovation (e). Encouraging Supervisory Potential Opportunities to Use Innovative Technologies; (f). Increasing cross-sectoral cooperation between bank supervisors and other relevant authorities: (g). Opening opportunities for international cooperation in the aspect of inter-bank supervision.
Co-Authors Abdul Kholiq Abdullah, La Ode Dedi Abdullah, LOD Abdullahi Suni, Sani Agustina, Wa Ode Arifatin, Nanik Damara, Dandi Darmanto Darmanto Dewi, I K Dja'wa, Asrianti Eny Latifah, Eny Hasni Hasni Idwan, Idwan Indar indar Irwan Irwan Iye, Risman Jamil Jamil Jasiyah, Rabiyatul Karim, LM Karim, LM. Makatutu, SH Malik, Ernawati Martiwi, Wanala Abdillaika Marungkil Pasaribu Mohezar, Suhana Muawanah, Rifatul Muslimin Muslimin Napu, Fitria Nilma, Weni Laysa Nisa, FN Oktadyahtul Asbi, Suci Pratiwi, Endang Tri Pratiwi, ET Risman Iye Saptahani, Ayu Sukma, Diniyah Sule, Sani Abdullahi Sun Kim, Min Suprianto, Hengki Suriadi Suriadi Surianti Surianti, Surianti Tabash, Mosab I. Tri Pratiwi, Endang Windriawati, Windriawati Yusuf Yusuf