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Analysis of Financial Accountability in the Perspective of PSAK Number 45 for Accountability of Financial Reports at Elementary Madrasahs in Tebing Syahbandar District Mutiara Annisa Damanik; Bi Rahmani, Nur Ahmadi; Harmain, Hendra
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v21i2.8823

Abstract

This study examines financial accountability in Madrasah Ibtidaiyah based on PSAK No. 45. It aims to analyze implementation practices and evaluate their impact on reporting quality. A qualitative method was applied through interviews, observation, and documentation at MIS Rohani Ikhwanul Muslimin. Findings reveal that financial management is relatively transparent but reporting remains limited to simple income–expense records and does not fully comply with PSAK No. 45 components. Constraints include limited human resources and accounting knowledge. The study implies that strengthening capacity and adopting standardized reporting can improve transparency, accountability, and stakeholder trust.
Utilization of Artificial Intelligence in Improving Products and Services of Bank Syariah Indonesia (BSI) in Tanjung Balai in the Era of Society 5.0 Fanny Julia Putri; Bi Rahmani, Nur Ahmadi; Syahriza, Rahmi
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8955

Abstract

This study analyzes the use of Artificial Intelligence (AI) to improve products and services at Bank Syariah Indonesia (BSI) in Tanjung Balai in the Society 5.0 era. Using a qualitative approach involving field observations, employee interviews, and document review, the study finds that AI can enhance product personalization, accelerate customer service through chatbots and automated data analysis, and strengthen risk management and transaction security. However, implementation faces challenges related to infrastructure, human resources, data integration, and customer digital literacy. Sharia compliance requires human and supervisory oversight. Thus, AI can support inclusive and welfare-oriented Sharia banking transformation. Keywords: Artificial Intelligence; Bank Syariah Indonesia; Service Quality; Product Innovation; Digital Transformation; Sharia Compliance