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ANALISIS PENERAPAN AKUNTANSI SYARIAH BERDASARKAN PSAK 102 PADA PEMBIAYAAN MURABAHAH DI PT. BANK BNI SYARIAH CABANG MAKASSAR Astika, Sri; Suarni, Agusdiwana
Jurnal Ar-Ribh Vol 1, No 1 (2018): April 2018
Publisher : Universitas Muhammadiyah Makassar

This study is to determine the suitability of the implementation of murabahah financing at PT. Bank BNI Syariah Makassar Branch with PSAK 102. This research is included in the type of quantitative research using the 2016 financial statement analysis method. The results show that the application of Islamic accounting based on PSAK 102 on murabahah financing in PT Bank BNI Syariah Makassar Branch in 2016, there are ten categories to be a comparison, namely the bank only provides murabahah financing by order, the bank only applies tough payments, the money is recognized as an amount received and recognized as a deduction of receivables, If the bank gets a discount from a third party ) then reducing the cost and recording the discount obtained is not recorded separately. If the murabahah contract does not exceed one year, the gain is recognized when the murabahah assets are delivered. If the murabahah contract exceeds one year, the benefits are categorized based on the level of risk. In terms of disclosure must be in accordance with PSAK 102 concerning Presentation of Sharia Financial Statements, however, the cost of the murabahah inventory is not disclosed in detail. Murabahah receivables will be presented at the net realized value, namely the murabahah receivables balance will be deducted from the allowance for receivables losses. Deferred murabahah margin is presented as a deduction for murabahah receivables.Keywords: Islamic accounting, PSAK 102, murabahah

OPTIMALISASI ZAKAT TERHADAP PENGENTASAN KEMISKINAN (STUDI PADA BAZNAS KOTA MAKASSAR) Astika, Sri; Basalamah, Salim; Amiruddin, Amiruddin
Jurnal Ar-Ribh Vol 4, No 1 (2021): April 2021
Publisher : Universitas Muhammadiyah Makassar

The purpose of this study is to determine the management of zakat, efforts to optimize zakat management for poverty alleviation and to determine the results of the implementation of zakat on poverty reduction in the city of Makassar. The type of this research is qualitative research. This research conducted at Baznas Makassar City. Types of data are primary and secondary data sourced from informants and documentation. Data collection techniques with interview and documentation methods. The results of the study found that the zakat management mechanism at the Makassar City Baznas begins with planning, organizing and implementing the collection, distribution and utilization of zakat. Makassar City Baznas efforts in optimizing zakat management towards poverty alleviation are carried out by distributing zakat through consumptive zakat distribution patterns (short-term benefits) and productive zakat (zakat utilization) in accordance with the rules of Islamic law. The implementation of productive zakat utilization in the form of providing funds as business capital to mustahik. With the utilization of zakat, it is able to exclude 51 people from the poor population based on BPS. However, this is not considered optimal because it still does not meet the target of 67 people or 76%.Keywords: Optimization, Zakat Management, Poverty Alleviation, Maqasyid Syariah

Penerapan Konsep Fisika Dalam Praktek Pemasangan Tulangan Balok Dan Kolom Di Lapas Kelas 2B Nunukan Rahmawati, Lusy; Syarif, Muhammad; Yoseph, Yoseph; Astika, Sri; Anggini, Canda Putri
MESTAKA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 6 (2024): Desember 2024
Publisher : Pakis Journal Institute

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The community service was aimed at improving theoretical understanding and practical skill on construction of the prisoners in Nunukan Class 2B Prison. The material in the workshop included introduction to the principles of Physiscs relevant to beam and column installation, healthy house concept, and earthquake-resistant simple house design. The workshop was carried out using participatory approach in which participants actively contributed on the discussion, simulation, and application. This approach was selected as it increases togetherness and solidarity among participants. The result indicated that there was a significant improvement on participants’ technical skill, especially in the application of reinforcement installation standards. In addition, the workshop succeeded in strengthening solidarity and cooperation among prisoners through group work. Moreover, the documentation of the activity revealed the success of the program although the time was limited. In conclusion, the workshop provided a positive impact, both in the short and long term. The prisoners could increase their technical skills and their skills can be applied in the future. This activity also has the potential to be replicated in other places with some adaptation according to the local needs.

Accounting Treatment of Zakat at the National Zakat Agency (Baznas) of Nunukan Regency Fadli, Zahri; Astika, Sri; Herlina, Herlina; Harianti, Harianti
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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This study aims to evaluate the accounting treatment of zakat at the National Zakat Agency (BAZNAS) of Nunukan Regency in accordance with the implementation of PSAK 109. Using a qualitative descriptive method with a comparative analysis approach, the study finds that BAZNAS Nunukan generally complies with PSAK 109 in terms of recognition, measurement, presentation, disclosure, and financial reporting. Zakat income and expenditure are recognized on a cash basis, aligning with PSAK 109 provisions. Although the agency has not yet received non-cash zakat assets, it applies prevailing market prices for valuation purposes. The agency demonstrates transparency in disclosing the distribution of zakat, infaq, and sadaqah (ZIS) funds, and its financial reports include a statement of financial position, statement of changes in funds, cash flow statement, and notes to the financial statements. However, challenges remain in fully optimizing the efficiency and transparency of zakat management. This study highlights the importance of standardized accounting practices to improve accountability in zakat institutions. Future research is recommended to explore the integration of digital technologies in zakat financial management systems. This study contributes to the development of Islamic financial reporting by reinforcing the relevance of PSAK 109 in enhancing institutional governance and stakeholder trust.

ANALISIS PENERAPAN AKUNTANSI SYARIAH BERDASARKAN PSAK 102 PADA PEMBIAYAAN MURABAHAH DI PT. BANK BNI SYARIAH CABANG MAKASSAR Astika, Sri; Suarni, Agusdiwana
Jurnal Ar-Ribh Vol. 1 No. 1 (2018): April 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v1i1.2553

This study is to determine the suitability of the implementation of murabahah financing at PT. Bank BNI Syariah Makassar Branch with PSAK 102. This research is included in the type of quantitative research using the 2016 financial statement analysis method. The results show that the application of Islamic accounting based on PSAK 102 on murabahah financing in PT Bank BNI Syariah Makassar Branch in 2016, there are ten categories to be a comparison, namely the bank only provides murabahah financing by order, the bank only applies tough payments, the money is recognized as an amount received and recognized as a deduction of receivables, If the bank gets a discount from a third party ) then reducing the cost and recording the discount obtained is not recorded separately. If the murabahah contract does not exceed one year, the gain is recognized when the murabahah assets are delivered. If the murabahah contract exceeds one year, the benefits are categorized based on the level of risk. In terms of disclosure must be in accordance with PSAK 102 concerning Presentation of Sharia Financial Statements, however, the cost of the murabahah inventory is not disclosed in detail. Murabahah receivables will be presented at the net realized value, namely the murabahah receivables balance will be deducted from the allowance for receivables losses. Deferred murabahah margin is presented as a deduction for murabahah receivables.Keywords: Islamic accounting, PSAK 102, murabahah

OPTIMALISASI ZAKAT TERHADAP PENGENTASAN KEMISKINAN (STUDI PADA BAZNAS KOTA MAKASSAR) Astika, Sri; Basalamah, Salim; Amiruddin, Amiruddin
Jurnal Ar-Ribh Vol. 4 No. 1 (2021): April 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v4i1.5213

The purpose of this study is to determine the management of zakat, efforts to optimize zakat management for poverty alleviation and to determine the results of the implementation of zakat on poverty reduction in the city of Makassar. The type of this research is qualitative research. This research conducted at Baznas Makassar City. Types of data are primary and secondary data sourced from informants and documentation. Data collection techniques with interview and documentation methods. The results of the study found that the zakat management mechanism at the Makassar City Baznas begins with planning, organizing and implementing the collection, distribution and utilization of zakat. Makassar City Baznas efforts in optimizing zakat management towards poverty alleviation are carried out by distributing zakat through consumptive zakat distribution patterns (short-term benefits) and productive zakat (zakat utilization) in accordance with the rules of Islamic law. The implementation of productive zakat utilization in the form of providing funds as business capital to mustahik. With the utilization of zakat, it is able to exclude 51 people from the poor population based on BPS. However, this is not considered optimal because it still does not meet the target of 67 people or 76%.Keywords: Optimization, Zakat Management, Poverty Alleviation, Maqasyid Syariah

Accounting Treatment of Zakat at the National Zakat Agency (Baznas) of Nunukan Regency Fadli, Zahri; Astika, Sri; Herlina, Herlina; Harianti, Harianti
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to evaluate the accounting treatment of zakat at the National Zakat Agency (BAZNAS) of Nunukan Regency in accordance with the implementation of PSAK 109. Using a qualitative descriptive method with a comparative analysis approach, the study finds that BAZNAS Nunukan generally complies with PSAK 109 in terms of recognition, measurement, presentation, disclosure, and financial reporting. Zakat income and expenditure are recognized on a cash basis, aligning with PSAK 109 provisions. Although the agency has not yet received non-cash zakat assets, it applies prevailing market prices for valuation purposes. The agency demonstrates transparency in disclosing the distribution of zakat, infaq, and sadaqah (ZIS) funds, and its financial reports include a statement of financial position, statement of changes in funds, cash flow statement, and notes to the financial statements. However, challenges remain in fully optimizing the efficiency and transparency of zakat management. This study highlights the importance of standardized accounting practices to improve accountability in zakat institutions. Future research is recommended to explore the integration of digital technologies in zakat financial management systems. This study contributes to the development of Islamic financial reporting by reinforcing the relevance of PSAK 109 in enhancing institutional governance and stakeholder trust.

THE EFFECT OF HALAL CERTIFICATION ON BRAND LOYALTY BY MEDIATION OF PURCHASE INTENTION TOWARDS LOCAL INDONESIAN PRODUCTS : THE CASE OF GEN-Z INDONESIA MALAYSIA BORDER Sinaga, Samuel; Astika, Sri; Nasrudin, Abdul Rohman
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 05 (2025): JIEI : Vol. 11, No. 05, 2025
Publisher : ITB AAS INDONESIA Surakarta

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Indonesia, as the country with the largest Muslim population in the world, places great importance on halal certification in its food industry. The halal certification issued by the Indonesian Ulema Council (MUI) serves as official proof that food products comply with Islamic law, and it has become a key requirement for producers operating in this sector. This study aims to analyze the influence of Halal Certification on Brand Loyalty, both directly and indirectly through Purchase Intention as a mediating variable. Focusing on domestic consumers in a predominantly Muslim market, the research employs path analysis to examine the relationships among these variables. The findings show that Halal Certification positively and significantly affects both Purchase Intention and Brand Loyalty, while Purchase Intention also has a positive and significant impact on Brand Loyalty, confirming its mediating role. These results suggest that halal-certified products enhance consumer trust, stimulate purchasing intentions, and build long-term loyalty toward the brand. Consequently, Halal Certification emerges as a strategic element for strengthening brand competitiveness and consumer confidence in Indonesia’s food industry.

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