Habriyanto .
UIN Sulthan Thaha Saifuddin Jambi

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Analisis Perlakuan Akuntansi Akad Istishna’ Pada Toko Rafli Kaca Berdasarkan Psak 404 Muhammad Nursholihin; Habriyanto .; Muthmainnah .
JOURNAL OF SHARIA ECONOMICS Vol 6 No 1 (2024): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v6i1.1432

Abstract

This study aims to identify and describe the practice of glass product ordering transactions at Rafli Kaca Store, which has the characteristics of an istishna’ contract, and to analyze its accounting treatment based on PSAK 404 concerning Istishna’ Accounting. This study employs a descriptive qualitative approach with a case study design. The research object is the accounting treatment of istishna’ contracts at Rafli Kaca Store, focusing on the aspects of recognition, measurement, presentation, and disclosure. Data were obtained through interviews, observations, and documentation, and were analyzed through the stages of data condensation, data presentation, and conclusion drawing and verification. The results show that the transaction practices at Rafli Kaca Store have the characteristics of an istishna’ contract. This is indicated by the ordering of products based on customer specifications, agreements regarding the model, size, materials, and price, down payment arrangements, the production process after the agreement is reached, and the delivery of goods after the order is completed. However, the accounting treatment applied is not yet fully in accordance with PSAK 404. Rafli Kaca Store has used receipts as transaction documentation, but its accounting records remain simple and do not systematically distinguish between down payments, final payments, revenue, and receivables. In addition, the costs of materials, labor, transportation, and other expenses are not systematically calculated for each order. Non-compliance is also found in the aspects of revenue recognition, measurement of costs and revenue, presentation of transaction elements, and disclosure of istishna’ transaction information. Therefore, the level of conformity of the accounting treatment at Rafli Kaca Store with PSAK 404 is still considered low.
Pengaruh Penjualan, Ekuitas, Liabilitas, dan Aset terhadap Laba Bersih pada Perusahaan Sektor Konstruksi yang Terdaftar di Indeks Saham Syariah Indonesia (ISSI) Periode 2020–2025. Miftahul Hasanah; Habriyanto .; Eri Nofriz
JOURNAL OF SHARIA ECONOMICS Vol 6 No 1 (2024): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v6i1.1507

Abstract

This study aims to examine the effect of sales, equity, liabilities, and assets on net profit in construction sector companies listed on the Indonesian Sharia Stock Index (ISSI) during the 2020–2025 period. This research employs a quantitative approach with an associative research design. The study uses secondary data obtained from companies’ annual financial statements, the Indonesia Stock Exchange (IDX), and other relevant official sources. The sample was selected using purposive sampling, resulting in 13 companies with a total of 78 observations over six years. Panel data regression analysis was conducted using the Random Effect Model (REM). The results indicate that sales have a negative and statistically significant effect on net profit. Meanwhile, equity, liabilities, and assets have no statistically significant individual effects on net profit. However, sales, equity, liabilities, and assets simultaneously have a significant effect on net profit. The coefficient of determination (R-squared) of 55.21% indicates that the four independent variables explain 55.21% of the variation in net profit, while the remaining 44.79% is explained by other factors outside the research model. These findings suggest that higher sales do not necessarily lead to higher net profit, as profitability is also influenced by cost management and operational efficiency. Therefore, construction companies need to optimize revenue management, capital structure, and asset utilization to improve their financial performance