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Relevansi Pembiayaan KPR Indent iB dengan Ketentuan DSN-MUI dan PSAK 104 Arista Fauzi Kartika Sari
Journal of Islamic Economic Studies Vol. 1 No. 2 (2025): June 2025
Publisher : Yayasan Darussalam Patalassang

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Abstract

This study aims to examine the implementation of the KPR Indent iB product at BTNSyariah and its compliance with Fatwa No. 06/DSN-MUI/IV/2000 concerning Istishna Sale and Purchase and PSAK 104 Istishna Accounting. The urgency of this study is to examine the principles and compliance of accounting recognition for istishna contracts in the KPR Indent Ib product at BTNSyariah. This study uses a qualitative method, with primary data collection through interviews and secondary data through the required documents. The result is that the KPR Indent iB product from BTN Syariah is in accordance with the provisions of Fatwa No. 06/DSN-MUI/IV/2000 concerning Istishna Sale and Purchase, namely an explanation of the payment and time period that must be submitted at the beginning, and carried out in accordance with the agreement of both parties. In accounting, the payment process has been automated using the banking system in accordance with the provisions of PSAK 104.
Pengaruh Financial Literacy dan Persepsi Risiko Terhadap Minat Berinvestasi Generasi Z di Malang Raya: Perbandingan Antara Minat Investasi di Pasar Modal dan Investasi Emas Nuzumi, Aminah; Sudaryanti, Dwiyani; Sari, Arista Fauzi Kartika
e_Jurnal Ilmiah Riset Akuntansi Vol 14, No 02 (2025): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This research is motivated by Generation Z high spending tendencies and consumerist lifestyle, which makes it difficult to minimize expenses and save. Therefore, managing wealth and financial resources requires adequate skills and knowledge. Investing is a method of financial and wealth management that individual can implement. Lack of financial literacy and high-risk perception are often the main barriers affecting their interest in investing. Therefore, this study aims to analyze the influence of financial literacy and risk perception on investment interest in these two instruments. A quantitative research approach was employed, using Purposive Sampling to select respondents aged 17-26 years from Malang Raya, resulting in 65 participants. Data were collected through questionnaires and analyzed using multiple linear regression techniques. The results indicate that financial literacy has a positive and significant effect on investment interest in both the capital market and gold. This means that the higher an individual's financial literacy, the greater the likelihood of their interest in investing. However, risk perception has a significant negative impact on investment interest in gold, while its effect on the capital market is not significant. This suggests that although financial literacy encourages investment interest, concerns about risk can hinder investment decisions, especially regarding gold. Further comparative tests reveal that Generation Z shows a greater interest in investing in gold compared to the capital market. This phenomenon may be related to the perception of gold investment as safer or easier to understand.Keywords: Financial literacy; investment interest; risk perception; generation z.
Pelatihan Digital Accounting guna Peningkatan Kinerja Keuangan UMKM: Digital Accounting Training to Improve the Financial Performance of MSMEs Sari, Arista Fauzi Kartika; Hariri, Hariri
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 9 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i9.7262

Abstract

This community service program aims to improve the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in the Bandulan sub-district of Malang city through digital accounting training. This training is designed to improve understanding of basic accounting concepts and the use of accounting software to facilitate the recording of financial transactions that previously used manual recording. The training activities were carried out online and offline and were attended by 10 MSME participants, either as owners or in the finance department. The implementation method used was lectures to convey basic accounting concepts for MSMEs and practice operating digital accounting applications. The results of monitoring and evaluation showed that the value of MSME partners was at least 75 points, which means that partners can absorb the knowledge that has been carried out by the service team well. The results of this service can improve financial performance and effective and efficient management decision-making.
PELATIHAN PENGELOLAAN KEUANGAN DAN ORGANISASI NIRLABA SEBAGAI UPAYA OPTIMALISASI GOOD CORPORATE GOVERNANCE PADA GOOD VILLAGE PROJECT Sari, Arista Fauzi Kartika; Efendi, Erfan
Mitra Mahajana: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025): Volume 6 Nomor 3 November 2025
Publisher : LPPM Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/mahajana.v6i3.6874

Abstract

The purpose of this community service activity is to provide training to a non-profit organization, namely the Good Village Project, on non-profit corporate governance from the aspect of financial management, including financial literacy and accounting information systems and non-profit organization management. This activity is carried out in four stages: preparation of community service materials, implementation of community service activities on financial literacy in theory and practice, in preparation of financial reports using financial information systems. Managerial assistance and evaluation through several tests to assess the effectiveness of the community service activities that have been carried out. This activity received a very good response from the participants, based on the evaluation questionnaire given to participants, with an average value of more than 4 on a scale of 1-5, which means that participants assessed this community service activity with the criteria of "good".
Co-Authors Abdul Afrillah Nur Sugeng Afifudin Afifudin Agustin Nilamsari Ahmad Alvin Ahludz Dzikrillah Ahmad Zakqi Dinal Falakh Ahsani Taqwiem Aldo Gumelang Wibiandika Alfian Shofi Alhamzah Alfitra, Muhammad Syahrevi Ali Fikri, Moch. Fanni Alivia Nur Yuana Alvionita, Eka Amalia Belladina Amalia, Zahrotul Ambarwati, Fadyah Alya Aminatus Zahro AMINATUS ZAHRO, AMINATUS Anik Malikah Arini Fitria Mustapita Arisandi, Modelan Bilallimanto Yovi Arum Alphinia Aviyanti Deah Azzaroh Azri, Nur Azzaroh, Aviyanti Deah Baiq Sonia Toin Brilliant Imani Harlistina Bulharis Bulharis Clarissa Frisma Adinda Damayanti, Lucky Ayu Danang Guntoro Dandi M Ilham Dedi Mizwar Umar Devi Kartikasari Devinda Larasati DEWI DIAH FAKHRIYYAH Diyah Anisa Diyan Ratna Widiyanti Dwi Shindi Syafriyanti Dwiyani Sudaryanti Dyah Pitaloka Eka Susi Indriani Endang Purnama Sari Erfan Efendi Erik Setiyawan Erni Eris Setiawati Erya Santi Safitri Fahira, Ainun Farhan Faris Afif Faturrohma, Sari Febriati Sari Febriyanti, Sintya Ayu Firda Fikra Tania Funi Suci Ramadan Gadis Ananda Galih Ilham Afif Habibatut Thoyibah Halim, Abd Halimatus Sholikhah Hamzah, Afdal Hariri, Hariri Hariri, Hariri Harlistina, Brilliant Imani Harun Alrasyid Hikmah Fitri Kasalo Hofifah, Nur Ibnu Zakaria Ika Aulla Ika Hidayanti Inayah Indi Rachmawati Indrawan Maulana Indriyani, Devi Fajar Inti Sari Iqbal Burhanuddin Maulidy Ira Susanti Junaidi Junaidi Junaidi Junaidi Junaidi Junaidi Kamila, Nurul Fitrotul Khoirotul Kiptiyah Khoirul Ahmad Afandi Kholifah, Adilla Kiki Dwi Anggraini Komariyah, Rizkiyatul Lailatur Rohmah Lailatus Shoimah Latifah Hanum Linda Devita Lingga Aprilia Putri Yuana Lisa Mariantini Listiya Ayuningsih Lucky Ayu Damayanti Lutfi Damayanti Luthfiyah, Mitha Faridatul M. Cholid Mawardi M. Hasan Rifa’i Mardani Fitria Ningrum Mardhani Susilawati Maryani Sabtu Maslichah, Maslichah Maulana, Muhamad Yusriel Mileinia Sukoco Putri Moch. Fanni Ali Fikri Moh. Amin Moh. Amin Moh. Mahrus Hadi Mohammad Rizal Monica Gandasari Monita Khoiriah Muawanah Muawanah Mufarohah, Risma Muhammad Faris Nugraha Muhammad Fiqi Hendrawan Muhammad Noor Ramadhani Muhammad Rizki Algadri Muhammad Syahrevi Alfitra Mutiatus Sholiha Nabilah Muidatur Rahma Nadhiro', Hanifah Ainun Nadila Putri Hastiti Nadilla Rahayu Nadliyah Wardha Miftahul Jannah Nanik Risma Nadia Na’ila Sifaur Rohmah Nila Aprianingsih Nila Khoirur Rosyidah Noor Shodiq Askandar Novita Aprilia Sari Nugraha, Muhammad Faris Nur Diana Nur Diana Nur Diana Nur Dina Sofia Nur Hofifah Nur Z N, Maulidia Nurani Damei Ati Nurfaindah Lestari Nurhayati Nurhayati Nuzumi, Aminah Prahasti, Rahma Amirah Putra, Dipo Dwitanto Amir Putri, Venni Endina R. Triwigati Ningsih Rafiandi, Qasthari Aslan Rahmawati Rahmawati Reza, Oktayuan Nanda Risqi Firda Salsabila Rizki Fitrian Putra Rochmawati, Putri Rohmah, Na’ila Sifaur Ryan Fazrin Ahmad Safitri Safitri Saida, Surya Sandila Elatul Latifah Sarah Ahmad SETIYAWAN, ERIK Shinta Lutmila Safitri Sintya Ayu Febriyanti Soeharto, Dwiky Oktovany Israa Sofiah Sofiah Solichah, Erina Umahatus Sri Wahyuningsih Sugiarto Abdullah Surya Sari Faradiba Susilawati, Mardhani Syamsiar, Syamsiar Syamsul Huda Thoyibah, Habibatut Uhaiba, Syafina Rahmaniyah Uhela Mawadati Uji Sri Dewi Binto II Ula, Lailatul Mukaromatul Ulfa Syaidatina Umi Lailtul Izza Venni Endina Putri Yuni Susanti Zhulifar Maulana Ibarahim Aziz Ziaratussausan B.P Zulfa Afifah