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Application of PSAK No.105 on Mudharabah Accounting in Cooperatives BMT Ma'isyatul Ummah Randuagung Safitri, Nabila; Nastiti , Ari Sita; Aspirandi, Rendy Mirwan
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1570

Abstract

Mudharabah financing is a sharia cooperation between shahibul maal (capital owner) and mudharib (business manager), where the Islamic bank provides all the capital, and the customer manages the business. This study aims to analyze the implementation of mudharabah financing and how to apply PSAK 105 to the BMT Ma'isyatul Ummah Cooperative. This study uses a qualitative descriptive research approach. The object of this research is the BMT Ma'isyatul Ummah Randuagung Cooperative which is located on Jl.Raya Randuagung (West Market), Randuagung District, Lumajang Regency, East Java. The application of PSAK 105 to the recognition, measurement, presentation, and disclosure of mudharabah financing at BMT Ma'isyatul Ummah Randuagung is in accordance with PSAK 105. The principle of net profit is used to recognize the income ratio of mudharabah financing business results at BMT Ma'isyatul Ummah Randuagung. In accordance with PSAK 105, mudharabah financing that has matured and has not been paid by the fund manager is recognized as receivables when the receivables are recognized by BMT.
Politik Hukum Kenotariatan terhadap Larangan Notaris Melaksanakan Jabatan di Luar Wilayah Jabatannya Safitri, Nabila
Jurnal Hukum Lex Generalis Vol 6 No 4 (2025): Tema Hukum Perdata dan Kenotariatan
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v6i4.904

Abstract

In this era there are still many notaries who do their jobs outside of their office area. The policy of notarial law and the legal ramifications of a notary performing official functions outside of his or her jurisdiction are the subjects of this research. Using a normative judicial lens, the research reveals that the Notary Law forbids notaries from performing their duties outside of their area of ​​office (Article 17 letter a) and that notaries are only allowed to have one office in their domicile (Article 19). The genuine deed's evidential force might dwindle to that of a private deed due to the legal ramifications.
Analysis of macroeconomic factors affecting poverty levels in Indonesia using a dummy regression model approach Safitriani, Nur Rezky; Ambarwati, Valina; Jannah, Miftahull; Safitri, Nabila
Priviet Social Sciences Journal Vol. 5 No. 8 (2025): August 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i8.630

Abstract

Poverty in Indonesia remains a complex macroeconomic issue, influenced by various social, economic, and regional disparities. This study employed a dummy variable regression model to analyze the factors affecting poverty more comprehensively, allowing for the identification of categorical geographic effects. This study examines the influence of the Gender Empowerment Index, Expected Years of Schooling, Gini Ratio, Open Unemployment Rate, and Formal Employment on the percentage of the poor population in Indonesia, while considering regional classifications in Western, Central, and Eastern Indonesia. The results show that the Gender Empowerment Index and proportion of Formal Employment have a significant negative effect on poverty, while the Gini Ratio has a significant positive effect. Additionally, the Western and Central regions exhibit significantly lower poverty rates than the eastern region. The dummy regression model explains 83,64% of the variation in poverty across provinces, making it a relevant basis for formulating region-specific and macro-economically informed poverty alleviation policies.