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All Journal Jurnal Riset Akuntansi dan Bisnis Daya Saing : Jurnal Ilmu Manajemen LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Akrab Juara : Jurnal Ilmu-ilmu Sosial International Journal on Social Science, Economics and Art Movere Journal JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen International Journal of Education, Social Studies, And Management (IJESSM) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Fruitset Sains : Jurnal Pertanian Agroteknologi Al-Buhuts (e-journal) Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Business Analytics (IJBA) Journal of Trends Economics and Accounting Research Journal of Social And Economics Research International Journal of Economics (IJEC) Journal of Management, Economic and Accounting (JMEA) All Fields of Science Journal Liaison Academia and Sosiety Jurnal Multidisiplin West Science Jurnal Pengabdian West Science Jurnal Agro Nusantara PENG: Jurnal Ekonomi dan Manajemen journal of social and economic research Jurnal Akuntansi dan Keuangan
Sriwardany
Universitas Muslim Nusantara Al Washliyah Medan
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ANALISIS PENERAPAN PEMBIAYAAN MUSYARAKAH SERTA KESESUAIANNYA DENGAN PSAK NO 106 PADA PT. BNI SYARIAH KANTOR CABANG MEDAN Nurhalizah, Siti; Sriwardany, Sriwardany; Haidir, Haidir
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 6 No. 3 (2021)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Tujuan penelitian ini adalah untuk mengetahui penerapan PSAK No. 106 di PT. BNI Syariah Kantor Cabang Medan dan kesesuaian PSAK No. 106 dengan penerapan pembiayaan musyarakah. Desain penelitian ini yaitu penelitian deskriptif dengan pendekatan kualitatif. Subjek dalam penelitian ini adalah PT. BNI Syariah Kantor Cabang Medan sedangkan objek penelitian adalah pembiayaan musyarakah. Teknik pengumpulan data pada penelitian ini adalah dengan observasi, wawancara dan dokumentasi. Hasil dari penelitian ini menunjukkan bahwa penerapan pembiayaan musyarakah pada PT. BNI Syariah Kantor Cabang Medan yang meliputi (1) pengakuan akuntansi terhadap pembiayaan musyarakah yang terdiri dari pengakuan investasi, pengakuan kerugian atas kelalaian nasabah, pengakuan piutang, dan pengakuan beban telah sesuai dengan PSAK No. 106; (2) pengukuran akuntansi terhadap pembiayaan musyarakah telah sesuai dengan PSAK No. 106; (3) penyajian akuntansi terhadap pembiayaan musyarakah belum sesuai dengan PSAK No. 106. Karena kas yang diserahkan kepada nasabah disajikan sebagai pembiayaan musyarakah bukan investasi musyarakah; (4) pengungkapan akuntansi terhadap pembiayaan musyarakah tidak dapat dianalisis karena PT. BNI Syariah Kantor Cabang Medan tidak membuat catatan atas laporan keuangan
ANALISIS PERLAKUAN AKUNTANSI SYARIAH UNTUK PEMBIAYAAN MURABAHAH SERTA KESESUAIANNYA DENGAN PSAK NO. 102 PADA PT. BANK BNI SYARIAH CABANG PEMBANTU KATAMSO Hidayah, Nur; Sriwardany, Sriwardany; Haidir, Haidir
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 6 No. 3 (2021)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Penelitian ini bertujuan untuk mengetahui keadaan transaksi murabahah di PT. Bank BNI Syariah Cabang Pembantu Katamso, mengetahui kesesuian PSAK No. 102 di PT. Bank BNI Syariah Cabang Pembantu Katamso serta mengetahui kendala yang dihadapi di PT. Bank BNI Syariah Cabang Pembantu Katamso. Jenis penelitian ini merupakan penelitian deskritif kualitatif. Penelitian ini menggunakan data primer dan data Sekunder. Data primer diperoleh dari wawancara secara langsung pada pihak PT. Bank BNI Syariah Cabang Pembantu Katamso, sedangkan data sekunder diperoleh dari data-data yang telah diolah dan disajikan oleh pihak PT. Bank BNI Syariah Cabang Pembantu Katamso seperti data laporan keuangan dan data-data yang berkaitan dengan penelitian. Teknik pengumpulan data-data penelitian ini adalah dengan observasi, dokumentasi dan wawancara. Kesimpulan hasil penelitian yang dilakukan oleh peneliti menunjukkan bahwa perlakuan akuntansi syariah berdasarkan PSAK No. 102 pada pembiayaan murabahah di PT. Bank BNI Syariah Cabang Pembantu Katamso belum sepenuhnya menerapkan aturan yang sesuai dengan PSAK No. 102 yang menyatakan bahwa pada saat perolehan aset murabahah diakui sebagai persediaan sebesar biaya perolehan pada PT. Bank BNI Syariah Cabang Pembantu Katamso tidak mengakui adanya persediaan, karena dalam pembiayaan murabahah banyak dilakukan dengan wakalah.
Peningkatan Value Added Produk Sisa Rumah Tangga Sriwardany, Sriwardany; Fadhilah, Dita Deviana
Jurnal Pengabdian West Science Vol 4 No 05 (2025): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v4i05.2126

Abstract

Produk sisa rumah tangga menjadi limbah pencemaran ilngkungan jika tidak didaur ulang. Daur ulang produk sisa rumah tangga organik seperti sampah sayur, kulit buah maupun anorganik berupa sampah pastik menjadi solusi dalam permasalahan lingkungan. Pengabdian ini bertujuan untuk mengurangi pencemaran dengan mengelola limbah menjadi barang yang memiliki nilai dan dapat menjadi pendapatan tambahan keluarga. Metode yang digunakan menggunakan metode pendekatan campuran yang berfokus pada kualitas.  Melalui sosialisasi dan pelatihan yang dilakukan mampu meningkatkan kesadaran masyarakat mengenai pentingnya mengelola limbah dan berbagai keuntungan mengelola limbah produk sisa rumah tangga menjadi bernilai dan tidak menumpuk mencemari lingkungan serta meningkatkan pendapatan. Dengan demikian program ini menghasilkan kegiatan yang bermanfaat dan dapat dijadikan contoh program masa yang akan datang
Pengaruh Kebijakan Pertanian Terhadap Kehidupan Sosial Ekonomi Petani Kecil dalam Pembangunan Pertanian Fadhilah, Dita Deviana; Sriwardany, Sriwardany
Jurnal Multidisiplin West Science Vol 4 No 07 (2025): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v4i07.2244

Abstract

Kebijakan pertanian memainkan peran penting dalam menentukan arah pembangunan pertanian, terutama bagi petani kecil yang sering menjadi tulang punggung perekonomian pedesaan Indonesia. Tujuan penelitian ini adalah untuk menganalisis bagaimana kebijakan subsidi pertanian dan kebijakan harga komoditas mempengaruhi produktivitas komoditi hasil pertanian dan pendapatan petani kecil, serta menilai dampak kebijakan ini terhadap stabilitas pendapatan petani. Melalui pendekatan kualitatif, penelitian ini menemukan bahwa subsidi pertanian mampu meningkatkan produktivitas dan pendapatan petani ketika distribusinya tepat sasaran. Namun, adanya tantangan dalam penyaluran subsidi yang tidak tepat sasaran. Selain itu, kebijakan harga komoditas, seperti penetapan harga minimum, memberikan jaminan pendapatan yang lebih stabil bagi petani. Hasil penelitian ini memberikan rekomendasi bagi pembuat kebijakan untuk merumuskan kebijakan yang lebih efektif dan berkeadilan, dengan pengawasan ketat untuk memastikan distribusi yang tepat dan dukungan terhadap infrastruktur pasar yang memadai
FAKTOR-FAKTOR YANG MEMPENGARUHI SISA HASIL USAHA PADA KOPERASI KARYAWAN PT SOCFIN INDONESIA hasibuan, santi mariya; Sriwardany, Sriwardany
Movere Journal Vol. 5 No. 02 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v5i02.383

Abstract

This study aims to determine the effect of member loans, member deposits, and capital on the Remaining Operating Results (SHU) in PT Socfin Indonesia's employee cooperative. The research method used is quantitative descriptive research. The data obtained in this study are secondary data. The number of samples used was 60 samples. The sampling technique is carried out using the Purposive Sampling technique, which is the determination of samples with certain considerations. The data analysis test uses multiple linear regression analysis test using the help of SPSS 21. The results of this study show that simultaneously member loans, member deposits and capital have a significant effect on the remaining operating results of PT Socfin Indonesia's employee cooperative. Persial, variable member loans negatively affect the remaining operating results, and member deposits and capital have a positive effect on the remaining operating results of PT Socfin Indonesia's employee cooperative.
MENELAAH POTENSI RISIKO FINANSIAL DI KALANGAN EKSPORTIR KOPI SUMATERA UTARA Sriwardany, Sriwardany; Fadhilah, Dita Deviana; Sunny, Rainal
Jurnal Daya Saing Vol. 10 No. 1 (2024): Dinamika Kinerja Bisnis, Perilaku Konsumen, dan Pengembangan SDM dalam Berbaga
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v10i1.1628

Abstract

Data and information about coffee in Indonesia show optimism for the growth of coffee agribusiness. Sumatra Utara is one of the regions that plays a role in its growth. Coffee exporters in Sumatra Utara are the spearhead of Sumatra Utara’s coffee commodities and its surroundings in penetrating the international market. However, in practice, exporters also face financial risks. This study is intended to examine the financial risks of coffee export activities in Sumatra Utara. By processing the data and information that we obtained using the calculation of the Risk Score Value and Risk Priority Number, we present the priority financial risks in this paper. We found that of the 30 coffee exporters who were our respondents, the transaction system they used to export coffee was non-Letter of Credit. They are also aware of how different the risks and costs of the system are compared to Letter of Credit. Through the processing of primary data collected in the field, we obtain seven financial risks in coffee export activities in North Sumatra. The three priority risks with the highest Risk Priority Number are the risk of broken promises, the risk of a fall in the value of the dollar and changes in importing country regulations. However, among the seven risks, only broken promises have the highest scores in the Risk Score Value and Risk Priority Number calculations. We also describe efforts that can be made in managing these risks.
Factors Affecting MinaIndividuals Using Sharia Financial Technology (Fintech) in Medan City Community Rinsa Oos; Sriwardany
International Journal of Economics (IJEC) Vol. 1 No. 1 (2022): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v1i1.75

Abstract

This study aims to identify the factors that influence the interest of the people of the city of Medan in using Sharia Fintech . This study uses a quantitative descriptive approach. The population in this study were all the people of the city of Medan who met certain criteria as many as 70 people. Instruments and data collection is done by giving a questionnaire directly to the respondents. This study uses multiple linear regression analysis techniques, t test, F test, and the coefficient of determination. Based on the results of the multiple linear regression equation Y = -6.547 + 0.258 X 1 + 0.255 X 2 + 0.301 X 3 + 0.150 X 4 + 0.916 X 5 where the variables of social factors, trust, sharia compliance, security guarantees and habits have an influence on individual interest variables . Based on the results of the partial test (t test) shows that social factors have a positive and significant effect on individual interest. It can be seen from r count > r table ( 4.201 > 1.997) with a significant level of 0.000 < 0.05. Based on the results of the coefficient of determination test, it is known that the R square value is 0.646. This means that the influence of social factors, trust, sharia compliance, security guarantees and habits on individual interests is 64.6%, while the remaining 35.4% is influenced by other variables not included in this study.
The Influence of Intellectual Capital (IC) and Islamic Corporate Governance (ICG) on Sharia Banking Performance in Indonesia in 2020-2022 Wulandari, Tri; Sriwardany, Sriwardany; Tiara, Shita; Harahap, Wilda Sri Munawaroh
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 2 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i2.355

Abstract

The point of this inquire about is to decide the impact of intellectual capital and Islamic corporate governance on the execution of Islamic banks in Indonesia. This sharia keeping money company will be recorded on the Indonesian Stock Trade (IDX Syariah) in 2020-2022. The intellectual capital degree was supplanted by the Islamic Bank-Value added intellectual Coefficient (iB-VAIC) and Islamic corporate governance was supplanted by the administration proprietorship degree. This research is quantitative inquire about. The sample was decided employing a purposive sampling strategy, tests were taken from 14 sharia banks between 2020 - 2022, coming about in 42 observations. The data used is secondary data and the data analysis technique used is the multiple linear regression method. This method performs a arrangement of classic assumption tests to check the appropriateness of the information. The data processing used in this research uses multiple linear regression using SPSS version 23. The comes about of this research show that intellectual capital includes a negative and significant impact on the execution of Islamic banks, whereas Islamic governance encompasses a positive and significant influence. affected by the operational execution of sharia banking. Based on the comes about of the simultaneous  test (F test), it appears that all independent variables simultaneously or together influence the dependent variable.
Analysis of the Implementation of Syariah Home Ownership Credit (KPR) Financing With the Murabahah Agreement at Bank Syariah Indonesia KCP Medan Juanda Sari, Chyntia Kemala; Sriwardany, Sriwardany; Irama, Ova Novi; Munawarah, Wilda Sri
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 3 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i3.686

Abstract

Sharia mortgage shows that sharia banking is currently developing very well. In general, sharia banks are institutions that function to receive and distribute community funds but with sharia principles. In receiving or distributing financing to the community, there are many contracts used in sharia banks. Such as mudharabah, wadiah, murabahah, etc. However, for the distribution of financing to the community, sharia banks generally use the murabahah sale and purchase contract. This study aims to determine the application of the murabahah contract in sharia mortgage financing at Bank Syariah Indonesia Kcp Medan Juanda on Jl. l. Ir. H. Juanda No.3a, Ps. Merah Bar., Kec. Medan City. To determine the application of the contract in accordance with the fatwa of the National Sharia Council of the Indonesian Ulema Council. This type of research uses a qualitative descriptive method and in collecting data, this type of research uses a case study approach. The data analysis techniques used are data reduction, data presentation and drawing conclusions. The data validity test used in this study is the credibility test. The results of this study indicate that; The risks that occur at Bank Syariah Indonesia KCP Medan Juanda in financing Sharia KPR using the murabahah contract are financing risk, operational risk, market risk and liquidity risk caused by events originating from internal (Bank Syariah Indonesia KCP Medan Juanda Mada) and external banks ( customers and markets). The implementation of risk management at Bank Syariah Indonesia KCP Medan Juanda is carried out by identifying risks, measuring risks using the 5C Credit Analysis method, monitoring risks, and controlling risks. In addition, these regulations are in accordance with the Company's Internal SOP and the regulations of the Financial Services Authority.
ANALYSIS OF CASSAVA FARMING BUSINESS RISK USING ANALYTIC NETWORK PROCESS Reza Hanafi Lubis; Dita Deviana Fadhilah; Sriwardany; Wan Dian Safina; Rainal Sunny
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.1991

Abstract

It is important to develop research to support food and energy sustainability. This includes managing existing risks, because risk is the core of the paradigm underlying risk management initiatives. This research is aimed at analyzing priority risks in the on-farm aspects of cassava. The research location is in Serdang Bedagai Regency, which is a cassava production center in North Sumatra. This research uses the analytic network process method with the help of superdecision software. We involved three experts in the field of cassava farming who we chose based on experience, knowledge and interests in cassava cultivation in the research area. The identification results in this research found five stages carried out in cassava farming and each stage has potential risks. We also identified three risk criteria and eleven risk sub-criteria. Through analysis using the analytic network process method, we have found that the three priority risks in this research are the risk of low market prices, fertilizer costs and flood risk. Based on the results of this research, we have also explained the managerial implications intended for the future progress of cassava farming.
Co-Authors Ali Djamhuri Ambarwati, Kiki Fatimah Angga Pradana Aulia Asyahra Dwi Ayu Lestari Azizi Nur Sutana Tarigan Dita Deviana Fadhilah Dita Deviana Fadhilah Fadhilah, Dita Deviana Fahmil Ichsan Ferdiantes, Ferdiantes Fitri Ramadani Haidir Haidir Haidir, Haidir hasibuan, santi mariya Kiki Fatimah Ambarwati Meilita Tryana Sembiring, Meilita Tryana Munawarah, Wilda Sri N. Nazaruddin Nst, Murni Dahlena Nur Hidayah Nur Hidayah Nurhalizah, Siti Ova Novi Irama Rainal Sunny Reza Hanafi Lubis Rini Risti Fauzi Nasution Rinsa Oos Saderi, Saderi Safina, Wan Dian Sari, Chyntia Kemala Sari, Novi Rahma Saroh, Lismai Shafwan Aziz, Muhammad Shita Tiara Silvia Hardianti Manik Siska Ardiani Siska Ardiani Siti Nurhalizah Sunny, Rainal Tampubolon, Manner Tri Wulandari Wilda Sri Munawaroh Harahap