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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi Multiparadigma Equilibrium Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AFRE Accounting Financial Review NISBAH: JURNAL PERBANKAN SYARIAH JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Tabarru': Islamic Banking and Finance Amwaluna Jurnal Ekonomi dan Keuangan Syariah TAFAQQUH: Jurnal Hukum Ekonomi Syariah Dan Ahwal Syahsiyah Bilancia : Jurnal Ilmiah Akuntansi EconBank : Journal Economics and Banking jurnal syntax admiration Jurnal Akuntansi dan Bisnis Krisnadwipayana Eksos Solidaritas: Jurnal Pengabdian Akuntansiku IIJSE IJMA JAS (Jurnal Akuntansi Syariah)
Iswanaji, Chaidir
Faculty Of Economics, Universitas Tidar, Magelang
Religion Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Ijarah Collaborative Service Model in Sharia Banking Chaidir Iswanaji; Aziz Muslim; M. Zidny Nafi' Hasbi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 2 (2022): Sharia Economic: July, 2022
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i2.1778

Abstract

Ijarah is a contract for the transfer of usufructuary rights over goods or services, through payment of rental wages, without being followed by a transfer of ownership of the goods themselves. The context of ijarah in Islamic banking is a lease contract in which a bank or financial institution leases equipment to one of its customers based on a definite predetermined cost. The research method is qualitative with a comparative study approach. Data collection techniques include observation, documentation, and deep interviews. The object of this research was carried out in the Yogyakarta area. The findings of the ijarah case presented in this study indicate that the services created jointly by customers, service organizations (Islamic banks), and assisting parties divide their roles into sub-roles assigned to individuals. This research provides a basic understanding of the development of a sharia service model, which can complement the current IFM to holistically capture both economic transactions and service elements, which are currently prevailing in the Islamic banking market.
Effect of Capital Structure, Audit Quality and Company Profitability on Accounting Conservatism Iswanaji, Chaidir; Nugraheni, Agustina Prativi
IJMA (Indonesian Journal of Management and Accounting) Vol 4, No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2023.4(1).27-37

Abstract

This study aims to examine several factors that are thought to affect accounting conservatism, namely Capital Structure, Audit Quality, and Company Profitability. This study uses quantitative methods. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The sample selection technique is based on purposive sampling. The analytical method used in this study is panel regression, which is a combination of cross-sectional data and time-series data. The results showed that the capital structure variable had no effect on accounting conservatism with a value of 0.1136 > 0.05, then the audit quality variable had a significant effect on accounting conservatism with a value of 0.0014 < 0.05, and the company's profitability variable has no effect on accounting conservatism with a value of 0.9068 > 0.05. Based on the results of the Simultaneous Test that the independent variables namely Capital Structure, Audit Quality, and Company Profitability together have a significant effect on accounting conservatism with a Prob value (F-statistic) of 0.007847 <0.05
Menyibak Penerapan PSAK 102 Atas Prosedur Akad Murabahah Zezi Nanda Oktafiya; Chaidir Iswanaji
JAS (Jurnal Akuntansi Syariah) Vol 4 No 2 (2020): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v4i2.229

Abstract

This study aims to determine how the procedure or implementation of the murabahah financing contract at KSPPS BMT ARMA is it in accordance with PSAK 102 concerning murabahah or not. This research explains how the murabahah financing contract in KSPPS BMT ARMA. This study also discusses PSAK 102 regarding murabahah. The method used in this research is descriptive qualitative. This research was conducted at KSPPS BMT ARMA Magelang. In collecting data, the author uses several methods including observation is a method of direct observation carried out by researchers and interview methods. The results of the study can be seen that the accounting treatment of murabahah financing carried out at BMT ARMA is in accordance with accounting principles, namely PSAK 102.
Co-Authors Agustina Prativi Nugraheni Ahmad Prabowo Alex Johanes Simamora Alkadri Kusalendra Siharis Andi Faisal Ridho Anisa Dwi Kurnia Annisa Aulia Machmudah Astrid Prasetyati Cahyani Atika Atika Aziz Muslim Eni Sulistiani Erissa Zumarnis Fandi Dwi Cahyo Fatimah, Ari Nurul Fitrah Aisyah Awwahah Fitri Salekhah Ghina Fitri Ariesta Susilo Kiki Rahmawati Lucia Rita Indrawati M. Zidny Nafi' Hasbi May Linda Nugraheni May Linda Nugraheni Mohammad Amin Muhamad Wahyudi Nibras Anny Kahbibah Niken Kusumasari Octavia Lhaksmi Pramudyastuti Ramdani, Deni Rudi Prasetio Shendy Setya Vernandya Siti Afidatul Khotijah Siti Afidatul Khotijah Siti Afidatul Khotijah Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Supanji Setyawan Umi Hidayati Vania Sila Afriani Zezi Nanda Oktafiya