Articles
<![CDATA[ANALISIS PENERAPAN PEMBIAYAAN MUSYARAKAH SERTA KESESUAIANNYA DENGAN PSAK NO 106 PADA PT. BNI SYARIAH KANTOR CABANG MEDAN ]]>
<![CDATA[Nurhalizah, Siti]]>;
<![CDATA[Sriwardany, Sriwardany]]>;
<![CDATA[Haidir, Haidir]]>
<![CDATA[ Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 6 No. 3 (2021) ]]>
Publisher : <![CDATA[Yayasan Azam Kemajuan Rantau Anak Bengkalis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[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]]>
<![CDATA[ANALISIS PERLAKUAN AKUNTANSI SYARIAH UNTUK PEMBIAYAAN MURABAHAH SERTA KESESUAIANNYA DENGAN PSAK NO. 102 PADA PT. BANK BNI SYARIAH CABANG PEMBANTU KATAMSO ]]>
<![CDATA[Hidayah, Nur]]>;
<![CDATA[Sriwardany, Sriwardany]]>;
<![CDATA[Haidir, Haidir]]>
<![CDATA[ Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 6 No. 3 (2021) ]]>
Publisher : <![CDATA[Yayasan Azam Kemajuan Rantau Anak Bengkalis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[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.]]>
<![CDATA[Peningkatan Value Added Produk Sisa Rumah Tangga ]]>
<![CDATA[Sriwardany, Sriwardany]]>;
<![CDATA[Fadhilah, Dita Deviana]]>
<![CDATA[ Jurnal Pengabdian West Science Vol 4 No 05 (2025): Jurnal Pengabdian West Science ]]>
Publisher : <![CDATA[Westscience Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.58812/jpws.v4i05.2126
<![CDATA[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]]>
<![CDATA[Pengaruh Islamic Corporate Social Responsibility (ICSR) dan Kepatuhan Syariah Terhadap Kinerja Perbankan Syariah ]]>
<![CDATA[Nurfatimah, Ghefira]]>;
<![CDATA[Sriwardany, Sriwardany]]>;
<![CDATA[Harahap, Junita Putri Rajana]]>;
<![CDATA[Irama, Ova Novi]]>
<![CDATA[ Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July ]]>
Publisher : <![CDATA[STIE Amkop Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37531/ecotal.v6i2.2944
<![CDATA[This study aims to examine the effect of Islamic corporate social responsibility (ICSR) and sharia compliance on the performance of Islamic banking. Islamic banking companies listed on the Indonesia Stock Exchange (IDX Syariah) in 2021-2024. Measurement of Islamic corporate social responsibility is proxied by the Islamic social reporting index and sharia compliance is proxied by measuring the profit sharing ratio, zakat performance ratio. This research is a quantitative study. Determination of the sample using the purposive sampling method, the sample obtained was 10 Islamic banking companies in the 2021-2024 period so that 40 observation data were obtained. The data used are secondary data and the data analysis technique used is multiple linear regression (multiple linear regression method) by conducting a series of classical assumption tests to ensure the feasibility of the data. Data processing used in this study uses the help of SPSS software version 30. The results of this study indicate that Islamic corporate social responsibility has a positive and significant effect on the performance of Islamic banking, sharia compliance has a positive and significant effect on the performance of Islamic banking. Based on the simultaneous test (F test), it shows that all independent variables have a simultaneous or joint effect on the dependent variable.]]>
<![CDATA[Pengaruh Kebijakan Pertanian Terhadap Kehidupan Sosial Ekonomi Petani Kecil dalam Pembangunan Pertanian ]]>
<![CDATA[Fadhilah, Dita Deviana]]>;
<![CDATA[Sriwardany, Sriwardany]]>
<![CDATA[ Jurnal Multidisiplin West Science Vol 4 No 07 (2025): Jurnal Multidisiplin West Science ]]>
Publisher : <![CDATA[Westscience Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.58812/jmws.v4i07.2244
<![CDATA[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]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI SISA HASIL USAHA PADA KOPERASI KARYAWAN PT SOCFIN INDONESIA ]]>
<![CDATA[hasibuan, santi mariya]]>;
<![CDATA[Sriwardany, Sriwardany]]>
<![CDATA[ Movere Journal Vol. 5 No. 02 (2023) ]]>
Publisher : <![CDATA[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
<![CDATA[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.]]>
<![CDATA[Pengaruh Green Intellectual Capital (Gic) Dan Islamic Corporate Governance (Icg) Terhadap Kinerja Perbankan Syariah Di Indonesia ]]>
<![CDATA[Handayani, Julia]]>;
<![CDATA[Sriwardany, Sriwardany]]>;
<![CDATA[Dewi, Ratna Sari]]>;
<![CDATA[Silalahi, Alistraja Dison]]>
<![CDATA[ Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July ]]>
Publisher : <![CDATA[STIE Amkop Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37531/ecotal.v6i2.2943
<![CDATA[This research aims to examine the influence of green intellectual capital and Islamic corporate governance on the performance of sharia banking in Indonesian. Sharia banking companies listed on the Indonesian Stock Exchange (IDX Syariah) in 2022-2024, measure green intellectual capital which is proxied by the green intellectual disclosure, Islamic corporate governance is proxied by measuring independent board of commissioners, managerial ownership, constitutional ownership, and audit committee. This research is quantitative research. Determining the sample using the purposive sampling method, the sample was obtained from 14 sharia banking companies in the 2022-2024 period so that 42 observation data were obtained. The data used is secondary data and the data analysis technique used is multiple linear regression method by conducting a series of classical assumption tests to ensure the suitability of the data. The data processing used in this research used multiple linear regression with the help of SPSS version 26 software. The results of this research show that green intellectual capital has a positive and significant effect on sharia banking performance, Islamic corporate governance has a positive and significant effect on sharia banking performance. Based on the results of the simultaneous test (F test), it shows that all independen variables have a effect simultaneously or together on the dependen variable.]]>
<![CDATA[MENELAAH POTENSI RISIKO FINANSIAL DI KALANGAN EKSPORTIR KOPI SUMATERA UTARA ]]>
<![CDATA[Sriwardany, Sriwardany]]>;
<![CDATA[Fadhilah, Dita Deviana]]>;
<![CDATA[Sunny, Rainal]]>
<![CDATA[ Jurnal Daya Saing Vol. 10 No. 1 (2024): Dinamika Kinerja Bisnis, Perilaku Konsumen, dan Pengembangan SDM dalam Berbaga ]]>
Publisher : <![CDATA[Komunitas Manajemen Kompetitif ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35446/dayasaing.v10i1.1628
<![CDATA[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.]]>
<![CDATA[Factors Affecting MinaIndividuals Using Sharia Financial Technology (Fintech) in Medan City Community ]]>
<![CDATA[Rinsa Oos]]>;
<![CDATA[Sriwardany]]>
<![CDATA[ International Journal of Economics (IJEC) Vol. 1 No. 1 (2022): January-June ]]>
Publisher : <![CDATA[PT Inovasi Pratama Internasional ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55299/ijec.v1i1.75
<![CDATA[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.]]>
<![CDATA[The Influence of Intellectual Capital (IC) and Islamic Corporate Governance (ICG) on Sharia Banking Performance in Indonesia in 2020-2022 ]]>
<![CDATA[Wulandari, Tri]]>;
<![CDATA[Sriwardany, Sriwardany]]>;
<![CDATA[Tiara, Shita]]>;
<![CDATA[Harahap, Wilda Sri Munawaroh]]>
<![CDATA[ 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 : <![CDATA[LPPPIPublishing ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52121/ijessm.v4i2.355
<![CDATA[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.]]>
