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All Journal IAES International Journal of Artificial Intelligence (IJ-AI) IJCCS (Indonesian Journal of Computing and Cybernetics Systems) Edutech Syntax Jurnal Informatika JDM (Jurnal Dinamika Manajemen) Jurnal Teknik Elektro Jurnal Informatika Jurnal Teknologi Informasi dan Ilmu Komputer The Journal of Pure and Applied Chemistry Research Jurnal Edukasi dan Penelitian Informatika (JEPIN) Journal of Educational Science and Technology Scientific Journal of Informatics Dinar: Jurnal Ekonomi dan Keuangan Islam POSITIF ANDHARUPA CESS (Journal of Computer Engineering, System and Science) Yustitiabelen UNEJ e-Proceeding InfoTekJar : Jurnal Nasional Informatika dan Teknologi Jaringan Jurnal Informatika Upgris JOIN (Jurnal Online Informatika) Informatika Mulawarman: Jurnal Ilmiah Ilmu Komputer International Journal of Artificial Intelligence Research Creative Information Technology Journal SISFOTENIKA Jurnal Administrasi Publik : Public Administration Journal JURNAL MEDIA INFORMATIKA BUDIDARMA Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Wahana Islamika: Jurnal Studi Keislaman Jurnal Teknoinfo Technomedia Journal JURNAL PENDIDIKAN TAMBUSAI Journal of Education Technology YUME : Journal of Management Aptisi Transactions on Management JTP - Jurnal Teknologi Pendidikan Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Aptisi Transactions on Technopreneurship (ATT) CSRID (Computer Science Research and Its Development Journal) CCIT (Creative Communication and Innovative Technology) Journal SENSITEK ADI Journal on Recent Innovation (AJRI) An-Nadaa: Jurnal Kesehatan Masyarakat ICIT (Innovative Creative and Information Technology) Journal Journal Sensi: Strategic of Education in Information System CICES (Cyberpreneurship Innovative and Creative Exact and Social Science) Journal Cerita: Creative Education of Research in Information Technology and Artificial Informatics Majalah Ilmiah Dian Ilmu Jurnal Dinamika Ekonomi Syariah ADI Bisnis Digital Interdisiplin (ABDI Jurnal) Shar-E: Jurnal Kajian Ekonomi Hukum Syariah U-Teach: Journal of Young Physics Education Teacher IAIC Transactions on Sustainable Digital Innovation (ITSDI) Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora International Journal of Engineering, Science and Information Technology ADI Pengabdian kepada Masyarakat Jurnal (ADIMAS Jurnal) MAVIB Journal : Jurnal Multimedia Audio Visual and Broadcasting Indonesian Journal Accounting (IJAcc) Az Zarqa': Jurnal Hukum Bisnis Islam International Journal of Cyber and IT Service Management (IJCITSM) Jurnal Pembelajaran Fisika International Journal of Biology Education Towards Sustainable Development Media Riset Akuntansi Auditing & Informasi Mutanaqishah: Journal of Islamic Banking Universal Raharja Community (URNITY Journal) Jurnal MENTARI: Manajemen, Pendidikan dan Teknologi Informasi An Nuqud: Journal of Islamic Economics Jurnal Sistem Informasi MAGNETON: Jurnal Inovasi Pembelajaran Fisika Nusantara Journal of Computers and its Applications Al-Fadlan: Journal of Islamic Education and Teaching JAT (Journal of Accounting and Tax) Wahana Islamika: Jurnal Studi Keislaman JENGGALA: Jurnal Riset Pengembangan dan Pelayanan Kesehatan Blockchain Frontier Technology (BFRONT) International Transactions on Artificial Intelligence (ITALIC) Andragogi Jurnal Pendidikan dan Pembelajaran EduBase: Journal of Basic Education PESHUM Southeast Asia Journal on Open and Distance Learning Journal of Computer Science and Technology Application
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Journal : Dinar: Jurnal Ekonomi dan Keuangan Islam

Hajj Financing Transparency in Islamic Cooperatives: Evidence from KSPPS Artha Bahana Syariah Nasiroh, Fandilatun; Aini, Qurotul; Fitriyani, Yeny
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 12, No 1: January 2025
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v12i1.28768

Abstract

Transparency in the management of Hajj bailout funds is a crucial aspect for Islamic financial institutions to enhance customer trust and understanding of the contracts used. However, in practice, there are still challenges in conveying information related to costs, contract mechanisms, and the inherent risks of this financing scheme. This study aims to analyze the implementation of transparency in Hajj funds at KSPPS Artha Bahana Syariah and to examine the institution’s compliance with Islamic accounting standards, particularly PSAK 107.This research employs a qualitative method with a transparency-based approach to analyze information disclosure in Hajj bailout financing. Data were collected through in-depth interviews, direct observations, and document analysis related to Hajj bailout financing. A triangulation technique was applied to ensure the validity of the data obtained.The findings indicate that transparency in Hajj funds at KSPPS Artha Bahana Syariah still faces obstacles, especially in delivering information concerning costs and risks to customers. Although the institution has attempted to apply Sharia principles through the ijarah contract, improvements in information disclosure are still needed to align with PSAK 107 and enhance customer trust.The benefits of this research include providing strategic input for KSPPS and other Islamic financial institutions in strengthening the implementation of transparency principles, particularly in Hajj funds. The practical implications suggest that this study can serve as a reference for regulators, academics, and Islamic finance practitioners in developing guidelines and policies that support greater information disclosure and compliance with Islamic accounting standards.
The Role of PSAK 105 in Mudharabah Financing Practices: A Case Study of KSPPS BMT Tumang Risydiyani, Wilda; Aini, Qurotul; Fitriyani, Yeny
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 12, No 1: January 2025
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v12i1.28777

Abstract

The Statement of Financial Accounting Standards (PSAK) 105 serves as the main reference in recording mudharabah transactions in Islamic financial institutions, including Islamic cooperatives. This study aims to examine the implementation of PSAK 105 in mudharabah financing at KSPPS BMT Tumang by reviewing four main aspects: recognition, measurement, presentation, and disclosure. The research uses a qualitative approach through case studies, with data obtained through in-depth interviews, field observations, and documentation studies during the period from December 2024 to January 2025. The research results show that the aspects of recognition and presentation are in accordance with the provisions of PSAK 105, especially in cash-based transactions. However, in the aspects of measurement and disclosure, limitations are still found, particularly in handling non-cash transactions and the transparency of external reports. Factors such as limited understanding of human resources, the absence of written policies, and minimal technical oversight by the Sharia Supervisory Board also affect the implementation of the standards. This study recommends strengthening internal capacity, formulating technical policies based on PSAK 105, and developing a more informative external reporting system to enhance the accountability and transparency of sharia microfinance institutions.
Co-Authors Aa Mustopa AA Sudharmawan, AA Abas Sunarya, Po Abdul Abdul Arribathi Abdul Hamid Arribathi Abdul Hayat Achmad Badrianto Achmad Nizar Hidayanto Adam Faturahman Ade Iriani Adi Fahrudin Aditiya Lityanian Al Nasir Afitri, Afni Agung Rizky Ahmad Roihan Ahmad Roihan, Ahmad Aisiyah, Nurul Aisiyah Akhmadi Abbas, Akhmadi Al Anwar, M. Albertus Djoko Lesmono Alfiah Khoirunisa Alfiah Khoirunisa Alfiah Khoirunisa Alfian Dimas Ahsanul Rizki Ahmad Alfiansah, Reza Alwiyah Alwiyah Amelia, Sindy Ameliya, Ratna Aminuyati Ana Nur Filiya Ana, Yuli Anam, Reza Khaerul Ananda, Aulia Rahma Andhika Dwi Putra Angga Febrianto, Angga Anggi Ariyanti Anggraeni, Mey Anggun Oktariyani Anggy Fatillah Anggy Giri Prawiyogi, Anggy Giri Anisatur Rofiqah, Siti Anjani, Sheila Aulia Anoesyirwan Moeins Anoesyirwan Moeins Anoesyirwan, Anoesyirwan Apriliasari, Dwi Ardila, Natta Arief Muhammad Nurhasan Aristo, Nabila Cynthia Arribathi, Abdul Abdul Asep Saefullah Astriyani, Erna Aulia Edliyanti Ayi Rakhmat Ramdani Ayu Martha Wardani Ayu Sanjaya, Yulia Putri Ayyusuf, Imanul Achmad Al Amir Azis, Priyatna Abdul Badrianto, Achmad Bein, Adrian Sean Bist, Ankur Singh budiarty, frizca Cahyo Anggoro Seto Cheetah Savana Putri Daelami Ahmad Danny Manongga Danny Pratama Desi Sartika Desi Suci Handayani Desy Apriani Dewi Mariana Apriani Dewi Marliyana, Soerya Dewi, Shylvia Ratna Dewi, Tri Rachma Dewi, Yustin Novita Diah Aryani Diah Aryani Diah Aryani, Diah Dian Mustika Putri Dwi Nur Ramadhan Dyatmika, Sutama Wisnu Edward Guustaaf Efa Ayu Nabila Efendy, Rifan Effendi Effendi Eko Sediyono Elmanda, Vonda Endah Retnani Wismaningsih, Endah Retnani Erawati, Meisa Erick Febriyanto Euis Sitinur Aisyah Fahmi, Qoedbudin Fajariya, Ainun Qorif Farida Agustin, Farida Faturahman, Adam Fauzul Muna Febiani, Dyah Ayu Femi Allamiah Femi Allamiah Fernanda Setyobudi Armansyah Fika Rizkia Firman Hanafi Fitra Putri Oganda Fitri Faradilla Fitriani, Radifa Rahma Fitriawati, Noura Fitriyani, Yeny Fuad Akhmad Yanuar Rifai Fuad, Azharul Ginting Munthe, Rusli Girinzio, Iqbal Desam Goh, Thomas Sumarsan Green, Thomas Guustaaf, Edward Handayani, Indri Hani Dewi Ariessanti Hani Dewi Ariessanti Harahap, Eka Purnama Harries Madiistriyatno Harries Madiistriyatno, Harries Haryandi, Yopi Henderi Hendra Kusumah Hendra Setiawan Heni, Tianna Hikam, Ihsan Nuril Iim Ilmiah Agustina imam sukwatus sujai Indahtul Mufidah Indri Handayani Indri Handayani Indri Handayani, Indri Irwan Sembiring Irwin, Rubin Hakita Isabella Yaumil Annisa Istighosah, Nurul Iswachyu Dhaniarti Iwan Ridwan Joko Tri Prasetyawan Julianingsih, Dwi Juniar, Hega Lutfilah Juniar Karwandi Karwandi Karwandi, Karwandi Khairunisa, Alfiah Khoirunisa, Alfiah Khoirunisa, Alfiah Khoirunisa, Alfiah Khoirunisa, Alfiah Kristanti, Citra Yulian Leffia, Abigail leli honesti Lestari Santoso, Nuke Puji Lestari, Fauziyyah Husna Nurdiayanah Lidya Wijayanti Lim, Clara Pasha Luthfiya, Lulu' M. Pudail Made Bunga Thalia Maharani, Afnida Putri Maharani, Herliana Wahyu Marjayanti, Eka Marviola Hardini Maulana, Sabda Maulidan Firdaus Meilinda Lana Yahya Meisa Erawati Meytasari, Rista Miftakhul Khasanah Millah, Shofiyul Mochamad Heru Riza Chakim Mochamad Mansur Moh. Yusuf Dawud Mohammed Iftequar Ali Mohammed, Datu Muhamad Abdul Roziq Asrori Muhamad Yusup Muhammad Iqbal Muhammad Suzaki Zahran Muhammad Suzaki Zahran Muhammad Widyo Wartono, Muhammad Widyo Muhibin, Ahmad Mukti Budiarto Muna Nabila Ovia Afirka Mustofa, Kenny Ilyas Nabila, Efa Ayu Nasiroh, Fandilatun Natalia, Ester Ananda Naurah, Syahla Neng Enay Nesti Anggraini Santoso Ninda Lutfiani Ningsih Dewi Sumaningrum, Ningsih Dewi Novi Cholisoh Novita Heriyani Novita Sari Novitasari, Dewiana Nugraheni, Latif Sofiana Nuke Puji Lestari Santoso Nur Azizah NURAENI, RANI Nuraini, Ana Nurani, Dita Lintang Nuril Huda Nurissalma, Maulidiyah nursaputri, Pipit Oktaviani, Fanni P. O. H. 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