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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Pengabdian Masyarakat AbdiMas IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Al-MIKRAJ: Jurnal studi Islam dan Humaniora Jeksyah Journal of Sharia Accounting and Tax (JSAT Journal of Sharia Tourism and Hospitality
Nakhwatunnisa, Haulah
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jeksyah

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Evaluation of PSAK 102 Implementation in Murabahah Financing Accounting: A Case Study of Two Sharia Cooperatives Nursyamsi, Ruqoyyah; Nakhwatunnisa, Haulah; Widagdo, Ridwan
Jeksyah: Islamic Economics Journal Vol. 5 No. 01 (2025): May 2025 Edition
Publisher : Fakultas Ekonomi dan Bisnis Islam _ IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/jeksyah.v5i01.1966

Abstract

This study aims to analyze the suitability of murabahah financing accounting treatment based on PSAK 102 at the Alfa Maratus Sholihah Cooperative and Kopsyah Harapan Sejahtera. The research is motivated by the high distribution of murabahah financing at both cooperatives and the need to assess whether this is accompanied by appropriate accounting practices. A qualitative method was used, with data collected through interviews and documentation. The data sources include both primary and secondary data, which were analyzed using data reduction, data display, and conclusion drawing techniques. The results show that the accounting treatment of murabahah financing at both cooperatives is generally in accordance with PSAK 102 and shares similar characteristics, particularly in transaction recording. Differences were found in profit recognition and the presentation of murabahah profits. Additionally, neither cooperative implements fines, and the Alfa Maratus Sholihah Cooperative does not apply receivable settlement deductions. Variations also exist in the computerized systems used to record murabahah transactions. It is recommended that both cooperatives improve compliance by incorporating all aspects outlined in PSAK 102, especially in terms of profit recognition and receivable management mechanisms.
Strategic Assessment of BSI Smart Agents: A SWOT Approach to Promoting Financial Inclusion in Cirebon Indonesia Yudian, Inge; Nakhwatunnisa, Haulah; Aziz, Abdul
Jeksyah: Islamic Economics Journal Vol. 5 No. 01 (2025): May 2025 Edition
Publisher : Fakultas Ekonomi dan Bisnis Islam _ IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/jeksyah.v5i01.2039

Abstract

This study analyzes the BSI Smart Laku Pandai program in Cirebon using a SWOT analysis approach, aiming to evaluate the potential and challenges faced by agents in implementing inclusive financial services. The study identifies four types of strategies based on the results of the SWOT matrix, namely SO (Strength-Opportunities), WO (Weaknesses-Opportunities), ST (Strengths-Threats), and WT (Weaknesses-Threats) strategies. The SO strategy focuses on leveraging the strengths of simple and guaranteed products to attract additional income opportunities for agents. The WO strategy seeks to address weaknesses in resources and technology by adding staff and improving service application performance. The ST strategy aims to mitigate external threats by strengthening the relationship between the bank and agents through supervision and education. Lastly, the WT strategy reduces weaknesses and avoids threats by ensuring the availability of services such as savings books and ATM cards, as well as conducting regular surveys of agents. This study provides recommendations for developing and maintaining the quality of Laku Pandai services by strengthening the role of agents at the local level and improving financial and technological literacy within the community. It is hoped that this research can serve as a reference for improving inclusive finance policies in Cirebon and other regions.
Co-Authors Abdul Aziz Daniel Happy Putra Dewi Fatmasari Diana Djuwita, Diana Febriani Adriana, Tasya Febriyani, Aulia Futihah, Futihah Intan Nuraulia Hajari Kopipah, Kopipah Makmuri Ahdi NINING WAHYUNINGSIH Nur Eka Setiowati, Nur Eka Nursyamsi, Ruqoyyah Sukmawati, Eli Wibicakso, Norman Widagdo, Ridwan Yudian, Inge Yulianti, Ade