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All Journal Eksos Aktiva: Journal Of Accountancy and Management Jurnal Keuangan dan Perbankan Syariah JIFA (Journal of Islamic Finance and Accounting)
Lestary, Dini
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Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Optimizing Accounting for Amplang MSMEs in Ketapang through the Implementation of MSME Financial Accounting Standards using Google Spreadsheet Lestary, Dini
Eksos Vol. 20 No. 1 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i1.690

Abstract

This article explores the optimization of accounting practices for Amplang Micro, Small, and Medium Enterprises (MSMEs) in Ketapang through the implementation of MSME Financial Accounting Standards (SAK EMKM). Leveraging the capabilities of Google Spreadsheet as a versatile application, this study focuses on streamlining financial reporting processes for MSMEs. The application of Google Spreadsheet allows for the automated input of journal transactions and initial balances, ensuring the validity of financial information. The results demonstrate that the utilization of spreadsheet applications enhances the practicality and ease of financial report preparation, particularly tailored for small and medium-sized enterprises like Amplang MSMEs. This research contributes valuable insights into the efficient integration of technology in accounting practices, fostering financial management improvements for businesses at the micro, small, and medium scales.
Analisis Akuntansi Pembiayaan Mudarabah Berdasarkan PSAK 105 Pada BMT UGT Nusantara Cabang Pembantu Tayan Lestary, Dini; Hayatunisa, Risatri
AKTIVA: Journal Of Accountancy and Management Vol 2 No 1 (2024): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v2i1.2088

Abstract

Purpose: This study aims to determine the management of mudarabah financing and to analyze the accounting treatment of mudarabah financing at BMT UGT Nusantara Tayan Sub-Branch based on PSAK 105. Design/methodology/approach: This research method is a qualitative method with a descriptive approach.Research Findings: The accounting treatment for mudarabah financing at BMT UGT Nusantara Tayan sub-branch is based on PSAK 105 which includes recognition, measurement, presentation and disclosure. However, there are still discrepancies in the form of non-cash assets at BMT UGT Nusantara Tayan sub-branch.Contribution/Originality/Novelty: At BMT UGT Nusantara Tayan Sub-Branch, discrepancies were found in the practice of mudarabah financing. Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui pengelolaan pembiayaan mudarabah dan menganalisis perlakuan akuntansi atas pembiayaan mudarabah pada BMT UGT Nusantara Cabang Pembantu Tayan berdasarkan PSAK 105.Desain / metodologi / pendekatan: Metode Penelitian ini adalah metode kualitatif dengan pendekatan deskriptif .Temuan Penelitian: Perlakuan akuntansi atas pembiayaan mudarabah pada BMT UGT Nusantara cabang pembantu Tayan berdasarkan PSAK 105 yang meliputi pengakuan, pengukuran, penyajian dan pengungkapan. Namun masih ada ketidaksesuaian dalam bentuk aset nonkas pada BMT UGT Nusantara cabang pembantu Tayan.Kontribusi / Orisinalitas / Kebaruan: Pada BMT UGT Nusantara Cabang Pembantu Tayan masih ditemukan ketidaksesuai praktik dalam pembiayaan mudarabah
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN PADA MASJID DARUL FALAH KECAMATAN PONTIANAK KOTA Lestary, Dini; Muniroh, Syrly
Jurnal Keuangan dan Perbankan Syariah Vol 2 No 2 (2023): Desember 2023
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v2i2.1981

Abstract

Purpose: This research was conducted on the Darul Falah Mosque in Pontianak Kota District. This study aims to find out how the accountability and transparency of the management of financial reports at the Darul Falah Mosque. This research was conducted with qualitative methods. Design/methodology/approach: Data collection was carried out by interviews and information retrieval from the financial reports of the Darul Falah Mosque in Pontianak Kota District. Data sources were obtained from the treasurer and secretary of the Darul Falah Mosque. Research Findings: Based on the results of the research conducted, it shows that the treasurer of the Darul Falah Mosque has not fully implemented accountability and transparency because there are several principles of accountability and transparency that have not been implemented by the administrators of the Darul Falah Mosque but the management of financial reports at the mosque has used modern methods, namely all financial reports are recorded. using a computer and this method has been applied for a long time. Contribution/Originality/Novelty: accountability and transparency in Darul Falah Mosque
ANALISIS PENGARUH NILAI DAN RATING SUKUK TERHADAP RETURN SAHAM: PENDEKATAN EMPIRIS PADA EMITEN MANUFAKTUR DI BEI 2020–2024 Lestary, Dini; Jayanti, Fitri; Nur Rasidin, Miftah
Jurnal Keuangan dan Perbankan Syariah Vol 4 No 1 (2025): Juli 2025
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v4i1.4725

Abstract

Purpose: This study aims to find out how the influence of the value of sharia bond issuance and the rating of sharia bond issuance on stock returns. Design/methodology/approach: The population in this study is manufacturing companies that issue sharia bonds and are listed on the Indonesia Stock Exchange in 2020-2024. The sample selection in this study used purposive sampling. Based on the criteria in the sample selection, 45 sharia bond issuances were obtained from 9 manufacturing companies that issued sukuk on the Indonesia Stock Exchange as the final sample. Data collection is obtained from the annual report and the company's website is then analyzed by multiple regression analysis of panel data. Research Findings: The results of this study show that from the results of the calculation of the value variable and the issuance rating affect the stock return, and the results of the calculation test get a significant value of 0.021881 less than 0.05, so it is understood that the variable and the issuance rating have an effect on the stock return as well as the result of the determination coefficient where the adjusted R-squared value of 87.5306% shows that the independent variable is able to explain the independent variable, namely the stock return. Contribution/Originality/Novelty: the variable and the issuance rating have an effect on the stock return as well as the result of the determination coefficient where the adjusted R-squared value of 87.5306% shows that the independent variable is able to explain the independent variable, namely the stock return.
Islamic banking in Indonesia and Malaysia: Comparative insights into sharia compliance, profitability, and governance Lestary, Dini; Aulia Azimi; Fitri Jayanti; Samsul Hidayat
JIFA (Journal of Islamic Finance and Accounting) Vol. 7 No. 2 (2024)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v7i2.10026

Abstract

The growing prominence of Islamic banks in Southeast Asia highlights the importance of understanding their financial performance to maintain public trust and enhance competitiveness. This research aims to compare the financial performance of Islamic commercial banks (BUS) in Indonesia and Malaysia by employing the Sharia Conformity and Profitability (SCnP) method and analyzing the application of the Islamic Corporate Governance (ICG) index. Using a quantitative descriptive approach, the study utilizes financial performance data from the 2021-2022 annual reports of selected banks. The SCnP method categorizes Sharia banks into four quadrants: Upper Right Quadrant (URQ), Lower Right Quadrant (LRQ), Upper Left Quadrant (ULQ), and Lower Left Quadrant (LLQ). Results indicate that Bank BCA Syariah (BCAS), Bank Syariah Indonesia (BSI), and National Pension Savings Bank (BTPNS) demonstrate superior performance, as they are positioned in the URQ. Additionally, the ICG analysis reveals that Bank Muamalat Malaysia Berhad (BMMB) achieves the highest governance index score at 62%, followed by BCAS from Indonesia at 56%. These findings provide valuable insights for policymakers and bank managers, emphasizing the critical role of governance and Sharia compliance in driving the success of Islamic banks in the region
Co-Authors Aulia Azimi Fitri Jayanti Fitri Jayanti, Fitri Hayatunisa, Risatri Muniroh, Syrly Nur Rasidin, Miftah Samsul Hidayat