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All Journal Jurnal Riset Akuntansi dan Bisnis Bursa : Jurnal Ekonomi dan Bisnis Mandiri: Jurnal Akuntansi dan Keuangan
Deli, Leni
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Konsep Akuntansi Zakat Berbasis PSAK No.109 Deli, Leni; Irfan, Irfan
Bursa : Jurnal Ekonomi dan Bisnis Vol. 2 No. 3 (2023): September 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v2i3.846

Abstract

Penelitian ini bertujuan untuk menganalisis konsep akuntansi zakat dari tiga dimensi filsafat ilmu, yaitu: ontologi (struktur terminologi dan taksonomi konsep), epistemologi (perkembangan riset dan metode pengukuran), serta aksiologi (manfaat ilmiah dan praktis dari konsep tersebut). Metode yang digunakan adalah pendekatan kualitatif dengan teknik meta-sintesis terhadap berbagai literatur yang relevan, baik dari buku maupun artikel ilmiah, guna mengidentifikasi dan merangkum temuan-temuan utama terkait sistem akuntansi zakat. Hasil penelitian menunjukkan bahwa penerapan sistem akuntansi zakat berdasarkan PSAK No. 109 dapat meningkatkan kualitas laporan keuangan, terutama jika didukung oleh audit dari akuntan publik. PSAK No. 109 memberikan pedoman penting dalam pengakuan, pengukuran, penyajian, dan pengungkapan transaksi zakat, infak, dan sedekah. Standarisasi ini sangat dibutuhkan oleh organisasi pengelola zakat dalam pelaksanaan operasional, akuntabilitas, dan penyampaian informasi untuk pengambilan keputusan. Diharapkan, keberadaan PSAK No. 109 dapat memperkuat tata kelola dan transparansi lembaga zakat di Indonesia.   This study aims to analyze the concept of zakat accounting from the three dimensions of philosophy of science, namely: ontology (terminological structure and taxonomy of concepts), epistemology (development of research and measurement methods), and axiology (scientific and practical benefits of the concept). The method used is a qualitative approach with meta-synthesis techniques on various relevant literature, both from books and scientific articles, in order to identify and summarize the main findings related to the zakat accounting system. The results of the study show that the implementation of the zakat accounting system based on PSAK No. 109 can improve the quality of financial statements, especially if supported by audits from public accountants. PSAK No. 109 provides important guidelines in the recognition, measurement, presentation, and disclosure of zakat, infaq, and alms transactions. This standardization is urgently needed by zakat management organizations in the implementation of operations, accountability, and information delivery for decision-making. It is hoped that the existence of PSAK No. 109 can strengthen the governance and transparency of zakat institutions in Indonesia
Kontribusi Pembiayaan Murabahah, FDR, NPF, dan NOM terhadap Kinerja Keuangan (ROA) Bank Umum Syariah di Indonesia Deli, Leni; Nainggolan, Edisah Putra
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Juni 2024
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v3i2.638

Abstract

Penelitian ini bertujuan untuk mengetahui kontribusi pembiayaan Murabahah, Financing to Deposit Ratio (FDR), NonPerforming Financing (NPF), dan Net Operating Margin (NOM) terhadap kinerja keuangan Bank Umum Syariah di Indonesia yang diukur dengan Return on Assets (ROA). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan triwulanan yang diperoleh dari situs resmi Otoritas Jasa Keuangan (OJK). Sampel dipilih menggunakan teknik purposive sampling dengan kriteria Bank Umum Syariah yang secara konsisten menyampaikan data lengkap selama periode observasi. Analisis data dilakukan dengan bantuan software IBM SPSS 25. Hasil penelitian menunjukkan bahwa secara simultan variabel pembiayaan Murabahah, FDR, NPF, dan NOM berpengaruh signifikan terhadap ROA. Secara parsial, pembiayaan Murabahah, FDR, dan NOM berpengaruh positif terhadap ROA, yang mengindikasikan bahwa efisiensi pembiayaan dan operasional mendorong peningkatan profitabilitas. Sementara itu, NPF berpengaruh negatif terhadap ROA, menunjukkan bahwa pembiayaan bermasalah berdampak buruk terhadap kinerja keuangan bank. Temuan ini menegaskan pentingnya menjaga kualitas pembiayaan dan mengelola margin operasional secara optimal dalam meningkatkan kinerja keuangan bank syariah.   This study aims to examine the contribution of Murabahah financing, Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), and Net Operating Margin (NOM) to the financial performance of Islamic Commercial Banks in Indonesia, as measured by Return on Assets (ROA). This research employs a quantitative approach using secondary data derived from quarterly financial reports published on the official website of the Financial Services Authority (OJK). The sample was selected through purposive sampling, focusing on Islamic Commercial Banks that consistently published complete data during the observation period. Data analysis was conducted using IBM SPSS 25. The results indicate that Murabahah financing, FDR, NPF, and NOM simultaneously affect ROA. Partially, Murabahah financing, FDR, and NOM have a significant positive effect on ROA, suggesting that effective financing and operational efficiency enhance profitability. Conversely, NPF has a significant negative effect on ROA, indicating that higher levels of problematic financing reduce bank performance. These findings highlight the importance of maintaining financing quality and optimizing operational margins to improve financial outcomes in Islamic banking.  
Kinerja Manajerial: Peranan Sistem Informasi Akuntansi Manajemen Dan Ketidakpastian Lingkungan Deli, Leni; Irfan, Irfan
Jurnal Riset AKuntansi dan Bisnis Vol 25, No 1 (2025): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/25878

Abstract

This study aims to identify the influence of management accounting information systems and environmental uncertainty on managerial performance at PT. Bank Sumut Medan. The problems faced are the ineffective implementation of management accounting information systems and the existence of environmental uncertainty that affects managerial performance. Research Objectives: This study aims to analyze the influence of management accounting information systems on managerial performance, as well as analyze the influence of environmental uncertainty on managerial performance at PT. Bank Sumut Medan. Research Methods: The method used in this study is quantitative with an associative approach. Data collection was carried out through questionnaires distributed to 80 respondents consisting of managers and employees at PT. Bank Sumut Medan. Data analysis was carried out using Partial Least Squares (PLS). Research Results: The results show that management accounting information systems have a significant effect on managerial performance with a probability value (p-value) 0.05. However, environmental uncertainty is not able to moderate the influence of management accounting information systems on managerial performance.
Co-Authors Edisah Putra Nainggolan MMSI Irfan ,S. Kom