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All Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal BILAL: Bisnis Ekonomi Halal Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Mahasiswa Akuntansi Samudra Jurnal Ilmiah Research Student
Syawal Harianto
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

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PENGARUH PEMBIAYAAN RAHN DAN PEMBIAYAAN MULIA TERHADAP LABA PADA PT PEGADAIAN SYARIAH INDONESIA Khairun Fua’dah; Zulkarnaini; Syawal Harianto
JURNAL ILMIAH RESEARCH STUDENT Vol. 1 No. 1 (2023): September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jirs.v1i1.7

Abstract

This study aims to analyze the effect of Rahn and MULIA financing on profits at Indonesian Sharia Pawnshops. This research was conducted using secondary data obtained from the official OJK website, namely statistical data on government pawnshop companies for 2018-2022. The method used in this study is a quantitative method by analyzing quantitative data. The data collection technique for this research is to collect secondary data that has been prepared and published for public consumption. The analysis tool used is the Eviews 10 application. The results showed that the Rahn variable had a positive and insignificant effect on the profits of PT Pegadaian Syariah Indonesia in 2018-2022. Meanwhile, the MULIA variable has a negative and insignificant effect on the profits of PT Pegadaian Syariah Indonesia in 2018-2022. Based on the results of the F test, it is known that the two independent variables simultaneously have no effect on the profits of PT Pegadaian Syariah Indonesia in 2018-2022.
PROFITABILITAS SEBELUM DAN SAAT TERJADI COVID-19 PADA PT BANK ACEH SYARIAH Rauzatul Jannah; Haris Al Amin; Abdul Halim; Syawal Harianto; Abi Waqqash
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 6 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i6.9527

Abstract

The Covid-19 pandemic that emerged in early 2020 had an impact on several sectors in Indonesia, including the banking sector. The consequences of the Covid-19 pandemic had an impact on banking profitability. One of them is PT Bank Aceh Syariah. This study aims to determine differences in profitability values as measured by the ratio of Return On Assets (ROA) and Return On Equity (ROE) at PT Bank Aceh Syariah before and during the Covid-19 pandemic. This research was conducted using quarterly data for 6 years from 2017 to 2022 which was published on the official website of PT Bank Aceh Syariah. The analytical method used in this study is the difference test by testing the hypothesis of the paired sample t test with a significance standard of 0.05. Data processing was carried out using the SPSS analysis tool. The results showed that there was a significant difference in profitability before the pandemic and during the Covid-19 pandemic as measured by the ROA ratio, it was found that profitability before the Covid-19 pandemic and during the Covid-19 pandemic 19 obtained an Asymp value. Sig. (2-tailed) of 0.004, which is more than the specified significance level, which is <0.05. In the ROE ratio, it was found that profitability before the Covid-19 pandemic and during the Covid-19 pandemic obtained an Asymp value. Sig. (2-tailed) of 0.001 which is smaller than the specified significance level, which is <0.05.
ANALYSIS OF COMPLIANCE WITH SHARIA PRINCIPLES OF MURABAHAH FINANCING AGREEMENTS AT PT. BPRS RAHMAH HIJRAH AGUNG LHOKSEUMAWE CITY Haris Al Amin; Abdul Halim; Syawal Harianto; Aisara Rizkya; Abi Waqqash
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.126

Abstract

The purpose of this study is to analyze the practice of applying sharia principles to murabahah financing contracts at PT. BPRS Rahmah Hijrah Agung Lhokseumawe City and analyzing sharia principles of murabaha financing agreements at PT. BPRS Rahmah Hijrah Agung City of Lhokseumawe has complied or not complied with PSAK No. 102. The results of the study conclude that murabahah financing at the Rahmah Hijrah Agung BPRS, Lhokseumawe City, is in accordance with PSAK 102, namely murabahah payments can be made in cash or in deferred. Deferred payments are payments made not when the goods are delivered to the buyer, but payments made in installments or all at once at a certain time. The recognition and measurement of murabahah financing at BPRS Rahmah Hijrah Agung Lhokseumawe City is in accordance with PSAK 102, except when there are arrangements in installments and receipt of installments in arrangements on margin, BPRS Rahmah Hijrah Agung does not recognize anything. However, if in the following month the customer pays arrears, BPRS Rahmah Hijrah Agung records it according to the monthly installments that have been set at the beginning. Presentation of Murabahah at BPRS Rahmah Hijrah Agung Kota Lhokseumaw is in accordance with PSAK 102 because it has presented receivables, deferred murabahah margins, and deferred murabahah expenses in accordance with those in PSAK 102. Disclosure of Murabahah financing is in accordance with PSAK 102 because BPRS Rahmah Hijrah Agung Kota Lhokseumawe has disclosed anything that needs to be disclosed at the time of the transaction in accordance with PSAK 102.
DETERMINASI PERILAKU MUZZAKI DALAM MEMBAYAR ZAKAT PROFESI Syawal Harianto; Erni Nonita Qia; Teuku Fakhrial Dani
Jurnal Bilal: Bisnis Ekonomi Halal Vol. 1 No. 2 (2020): Edisi Desember
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (58.444 KB) | DOI: 10.51510/bilal.v1i2.192

Abstract

This study aims to determine the influence of attitude, subjective norm, PBC and religiosity on behavior in paying zakah with intention as mediating variable. Sample in this study is the teaching staff in Lhokseumawe that involved 150 respondents who answered 36-item questionnaire statements. This study used a likert scale measurement and sampling technique with Accidental sampling. Then used path analysis method with SPSS version 18 for Windows. The results of this study: On simultaneous test result, shows that attitude, subjective norm, PBC, religiosity and intention have simultaneously and significant influence on behavior variable. On partial test result, shows that attitude has direct effect to behavior variable in paying zakah profession. Subjective norm has not significant effect to intention and behavior variabel. So, subjective norm should be excluded from this research. Then, PBC has indirect effect to behavior variabel with intention as mediation. Finally, religiosity variable has dominant direct effect than indirect effect on behavior with intention as mediation.
MEASURING INFLUENCEUNDERSTANDING OF ISAK 35 ON THE PREPARATION OF MOSQUE FINANCIAL REPORTS Abdul Halim; Syawal Harianto; Haris Al Amin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 2 (2023): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i2.776

Abstract

This study aims to determine the effect of understanding ISAK 35 on the desire of management in preparing financial statements for mosques in Kota Juang Bireuen sub-district. This research is a quantitative research using primary data in the form of the results of filling out questionnaires and interviews with mosque administrators in Kota Juang Bireun District. The model used in this study is a simple linear regression model with a sampling technique based on the census, with a sample of 60 mosque management respondents in Kota Juang Bireuen District. The results showed that there was a significant influence between the independent variables, i.e. Understanding of ISAK 35 (X1) on the dependent variable, namely the Preparation of Financial Statements (Y) with a t count value of 0.509 > t table of 0. 235 and with a value of Sig. of 0.000 <0.05 which means that the independent variable, namely understanding of ISAK 35 (X1), has an influence on the dependent variable, namely the preparation of financial statements (Y). The test results for the Coefficient of Determination are indicated by the R Square value of 0.299 which illustrates that there is a not so strong influence between the independent variables namely Understanding of ISAK 35 (X1) on the dependent variable namely Preparation of Financial Statements (Y), this is due to a weak understanding of the concept ISAK 35 for mosque administrators in Kota Juang Bireun District, and training and guidance received by administrators has not been optimal so that the level of understanding of ISAK 35 for mosque administrators needs to be increased. 05 which means that the independent variable, namely Understanding of ISAK 35 (X1), has an influence on the dependent variable, namely the Preparation of Financial Statements (Y).
THE EFFECT OF WORKING CAPITAL EFFICIENCY ON BPRS PROFITABILITY IN ACEH Syawal harianto; Haris Al Amin; Abdul Halim
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.788

Abstract

The purpose of this study was to examine the effect of the use of working capital on profitability (ROA) at Islamic People's Financing Banks (BPRS) in Aceh by using secondary data in the form of panel data. The results of the analysis show that simultaneously, cash turnover, accounts receivable turnover, and working capital turnover have a significant effect on ROA. Partially, cash turnover and accounts receivable turnover do not have a significant negative effect on ROA, while working capital turnover has a significant positive effect on ROA. The effect of the three variables on ROA is 44.78%, while the remaining 55.22% is explained by other factors not included in this study. All classical assumptions have been fulfilled and the analytical method used is panel data regression with the Common Effects model.
ANALYSIS OF MURABAHAH FINANCING MANAGEMENT IN SHARIA FINANCIAL INSTITUTIONS ACCORDING TO PSAK 102: STUDY OF SHARIA ACCOUNTING PRACTICES Nursyidah; Syawal Harianto; Haris Al Amin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v1i2.791

Abstract

Islamic banks provide a financial solution for individuals who have surplus funds and wish to channel them towards those who require funding. One way in which banks can distribute funds to the community is through the sale and purchase of goods based on sharia principles, such as murabaha, salam and istishna. At PT Bank Aceh Syariah, murabahah financing is popular among customers, which adheres to the sharia principles as per the DSN-MUI Fatwa No. 4/DSN-MUI/IV/2000, while the accounting standards used are PSAK No. 102 and PAPSI 2013 for Islamic Banking Accounting Guidelines. The aim of this study is to examine the application of sharia accounting practices at PT Bank Aceh Syariah by analyzing the suitability of murabahah financing in accordance with the guidelines set out in the DSN-MUI Fatwa, PSAK No. 102, and PAPSI 2013. This research uses a qualitative approach to analyze the implementation of murabahah accounting at PT Bank Aceh Syariah, using both fieldwork and library research.The study findings reveal that the implementation of murabahah financing at PT Bank Aceh Syariah is in compliance with sharia principles, as per the DSN-MUI Fatwa, and accounting standards, as per PSAK No. 102 and PAPSI 2013, in terms of recognition, measurement, presentation, and disclosure. However, PT Bank Aceh Syariah does not impose any penalty on customers who experience delays or arrears in repayment. This policy is based on a decision by the Sharia Supervisory Board (DPS) of PT Bank Aceh Syariah, which states that penalties are not allowed in the bank's operations.
SHARIA EQUITY CROWDFUNDING MODEL WAQF Syawal Harianto; Mizan Mizan; Haris Al Amin; Abdul Halim
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 1 (2023): January
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i1.613

Abstract

The concept of inclusive finance in the fintech era encourages Islamic banking to improve the quality and innovation of technology-based products. Currently, the development of financial technology is starting to move towards the digitization of financial institutions The purpose of this research is: first, to know the concept of Sharia equity crowdfunding in Indonesia from the perspective of sharia compliance; second, to find out the implementation of crowdfunding-sharia from the perspective of shariah compliance. The method used by researchers is the thematic approach method. The results of this study show that transactions in the concept of Sharia equity crowdfunding can be developed and granted but must be in accordance with sharia compliance with the orentation of economic transactions in the real sector. As for the agreement that can be used in the form of mudharabah, musyarakah, salam, ijarah, and qard, The field of construction/agriculture/agricultural plantations can be a partner (mudharib). The implementation of the sharia equity crowdfunding (SEC) model must still pay attention to risk management and legal issues and become an alternative solution for Islamic banks. Based on the findings of this study, the following recommendations are made: Islamic banking must innovate products using the SEC model to reach MSMEs and startups through the use of mobile platforms and collaboration with fintect; improve SEC literacy and socialization of Sharia economy through financial technology; sec.The SEC model can be an alternative to my banking innovation in financial instruments by targeting MSMEs, startups. By supporting the implementation of the SEC model, it is expected that there will be technological modernization and improvement in the quality of Islamic banking human resources.
ANALYSIS OF REGIONAL ORIGINAL REVENUE ACCOUNTING SYSTEM (PAD) OF THE ZAKAT SECTOR AT BPKD NORTH ACEH DISTRICT Abdul Halim; Syawal Harianto; Haris Al Amin
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 6 (2022): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i6.789

Abstract

This study aims to determine the Zakat Sector Regional Original Income Accounting System at the Regional Financial Management Board (BPKD) of North Aceh Regency. This type of research is qualitative research. The data used are primary data in the form of interview results and secondary data in the form of financial reports and documents related to the financial data of the zakat sector's own-source revenue (PAD). Data collection techniques used were interviews and literature studies which were then analyzed using descriptive qualitative analysis methods. The results of the study show that the Zakat Sector Regional Original Revenue Accounting System (PAD) at the Regional Financial Management Board (BPKD) of North Aceh Regency has been carried out properly in accordance with the applicable laws and regulations.
MURABAHAH FINANCING PROBLEM SOLVING STRATEGIES: ANALYSIS AND EVALUATION Haris al Amin; Syawal Harianto; Abi Waqqosh; Abdul Halim
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 1 No. 2 (2021): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v1i2.790

Abstract

The research was conducted wtith the aim of analyzing the settlement of troubled murabahah financing at BPRS Rahmah Hijrah Agung Lhokseumawe. This research is a type of field research conducted in BPRS to obtain relevant data or data sources (primary and secondary) the author conducts data collection through observation, documentation and interviews. Then the data obtained were analyzed using descriptive methods. Based on the research and discussion that the author has done, it can be concluded that the factors that cause problematic murabahah financing can be caused by bank who are not careful in analyzing financing and lack of supervision after funding is given in addition it is also caused by customers who intentionally do not want to fulfill their obligations or because the customer’s business has decreased. The handling of murabahah financing is problematic in the BPRS Rahmah Hijrah Agung Lhokseumawe, namely by collecting incentives, granting warning letters or reprimand, extension of the installment period and execution of collateral. Settlement of troubled financing carried. Out by BPRS Rahmah Hijrah Agung Lhokseumawe is not contrary to islamic because in accordance with the fatwa of the national shariah council of the Indonesia ulama council in handling troubled financing BPRS provides time allowance for customers who have not been able to pay their obligations by giving an ectended period of time to pay installments for customers who fall into the category of experiencing a disaster or a business downturn but still be saved.
Co-Authors A Halim Abdul Halim Abi Waqqash Abi Waqqosh Aisara Rizkya Elfrida Ratnawati Erni Nonita Qia Haris Al Amin Khairun Fua’dah Mizan Mizan Nursyidah Rauzatul Jannah Teuku Fakhrial Dani