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All Journal International Journal of Islamic Khazanah Al-Ibanah ISLAMICA : Jurnal Ilmu-Ilmu Agama Islam
Putria, Uus
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENDATAAN PERGERAKAN CASH FLOW BERDASARKAN SISTEM AKUNTANSI SYARIAH MENURUT PSAK NO 59 Putria, Uus
AL-IBANAH Vol. 5 No. 2 (2020)
Publisher : Lembaga P3M

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (604.667 KB)

Abstract

Menjaga tingkat likuiditas sebuah entitas, pimpinan manajemen berusaha mencari jalan keluarnya, salah satu jalan untuk mengatasinya adalah dengan menerapkan suatu sistem informasi akuntansi mengenai pendataan arus kas yang terdiri dari cash in dan cash out dana atau yang disebut juga dengan cash flow. Tujuannya adalah untuk mengetahui standar tingkat kemampuan suatu sistem pendataan pergerakan cash flow (arus kas) yang memadai dalam menjaga tingkat likuiditas suatu bank menurut PSAK No 59. Hasilnya menunjukan bahwa Standar tingkat kemampuan suatu sistem pendataan pergerakan cash flow (arus kas) yang memadai dalam menjaga tingkat likuiditas suatu bank menurut PSAK No 59 adalah sistem laporan keuangan yang menunjukkan perimaan dan pengeluaran kas pada bank selama priode tertentu yang dikelompokkan dalam aktiva operasi, investasi dan pendanaan serta didasarkan pada acuan yang relevan.
Sistem Bagi Hasil Sebagai Pondasi Stabilitas Moneter Syariah Putria, Uus; Nasrudin, Nasrudin; Nursari, Nina
ISLAMICA Vol 6 No 1 (2022): ISLAMICA
Publisher : STAI Siliwangi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59908/islamica.v6i1.6

Abstract

The purpose of this study is to identify a Profit-Loss Sharing System through skim mudharabah, musyarakah or in agriculture called muzara'ah as a solution to replace flowers. This research uses an empirical sociological approach method that is descriptive analysis with the use of qualitative data as the type of research and library research as one of the data collection techniques. This study concluded that: First, this form of business, is seen as fair compared to the form of business in conventional economics, because of the profits and losses that occur, all parties involved have the same rights to the business results obtained. Second, monetary policy determines a country's economic success, which is in line with the objectives of Islamic economic policy, namely maintaining and maintaining the country's economic stability. Third, policy-making measures are taken by policymakers in accordance with sharia principles, namely the profit-sharing system. Where sharia principles do not allow guarantees against face value or rate return (interest rate).
Konsep Bagi Hasil Bidang Industri dalam Ekonomi Islam Putria, Uus; Nasrudin, Nasrudin; Nursari, Nina
ISLAMICA Vol 5 No 1 (2020): ISLAMICA
Publisher : STAI Siliwangi Bandung

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Abstract

Collaboration is an activity that is familiar to human beings. Cooperation is a demand as an implication of the limitations in human beings, both limited property, abilities, physical, energy, and other human potential. With these limitations, humans are required to depend on other people to complete and help these limitations.Commercial activities in the Islamic conception of profit-oriented is free from usury. The concept of profit sharing in Islamic economics is applied in the industrial sector which is halal and avoids forbidden practices and prohibited by Islam. The advantage of this concept will give justice to both the owner and the employee. Thus the spirit of business will increase. In this case, it will discuss the concept of profit sharing in the industrial sector which uses mudharabah and musyarakah contracts.
Aplikasi Etika Ekonomi Islam Dalam Sektor Perdagangan Dan Jasa Putria, Uus; Nasrudin, Nasrudin
ISLAMICA Vol 4 No 1 (2016): ISLAMICA
Publisher : STAI Siliwangi Bandung

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Abstract

Islamic Economics is an economic system which main goal is to realize justice and prosperity equally. The principle of Islamic economics is the prime norms that build Islamic economic structures or frameworks extracted from the Qur'an and / or Sunnah. This economic principle serves as a basic guideline for each individual in behaving economically, so that people reach falah both in the field of trade and services.Trade is primarily activity ofCompanies which are engaged in trading. The purpose of trading is to improve the welfare of human life, so that in trading it is needed principles of Islamic economic ethics to achieve these objectives, so it can be distinguished which must be applied in trading and which are prohibited in Islam. Likewise, in the field of services that area lot of types that the application is measured by the principle of qualityservice.
Peran Akuntansi dan Penerapannya dalam Kegiatan Ekonomi Syariah Menuju Masyarakat Madani Putria, Uus; Ziarahah, Lena Ishelmiani; Yuniarti, Vinna Sri; Sohifah, Sohifah
ISLAMICA Vol 8 No 1 (2024): ISLAMICA
Publisher : STAI Siliwangi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59908/islamica.v8i1.123

Abstract

Peran akuntansi dalam perkembangan ekonomi syariah sangat penting dalam menciptakan transparansi, akuntabilitas, dan efisiensi dalam pelaporan keuangan. Penelitian ini bertujuan untuk menganalisis implementasi akuntansi syariah dalam mendukung pembangunan masyarakat madani melalui kegiatan ekonomi berbasis syariah. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif-analitis, didukung oleh studi kasus dari beberapa lembaga keuangan syariah dan UMKM yang menerapkan prinsip akuntansi syariah. Hasil penelitian menunjukkan bahwa penerapan akuntansi syariah secara signifikan meningkatkan tata kelola keuangan dan kepercayaan investor. Kebaruan penelitian ini terletak pada eksplorasi komprehensif mengenai bagaimana akuntansi syariah tidak hanya berpengaruh terhadap kinerja keuangan, tetapi juga berkontribusi pada keadilan sosial dan keberlanjutan ekonomi. Kontribusi penelitian ini adalah memberikan rekomendasi dalam memperkuat standarisasi akuntansi syariah serta meningkatkan literasi keuangan bagi pelaku ekonomi berbasis syariah.
Modern Dzikir and Spiritual Crisis Suryahim, Iim; Putria, Uus; Muslim, Muslim
International Journal of Islamic Khazanah Vol. 10 No. 1 (2020): IJIK
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijik.v10i1.8410

Abstract

Modern humans are more likely to be known as materialists and far from spiritual values. This study aims to determine the relationship of the Qur'an's spirituality in overcoming the spiritual crisis of modern human life. This research uses qualitative methods or literature review. The results of this study indicate that in some studies, modern humans who are closer to the Qur'an are mainly those who practice Dzikir to live more mature spiritually. Keywords: Al-Qur'an, Dzikir, Spiritual Crisis.
Co-Authors Lena Ishelmiani Ziarahah Muslim Muslim Nasrudin Nursari, Nina Sohifah, Sohifah Suryahim, Iim Yuniarti, Vinna Sri