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All Journal POSITRON Jurnal Penelitian Fisika dan Aplikasinya (JPFA) Jurnal Pendidikan Sains Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan JPSE (Journal of Physical Science and Engineering) Briliant: Jurnal Riset dan Konseptual Journal of Physics: Theories and Applications SEJ (Science Education Journal) JPF : JURNAL PENDIDIKAN FISIKA Jurnal Pendidikan Fisika dan Teknologi Madinah: Jurnal Studi Islam Al-Musthofa: Journal of Sharia Economics Alamtara: Jurnal Komunikasi dan Penyiaran Islam Al Furqan: Jurnal Ilmu Al Quran dan Tafsir Jurnal MEBIS (Manajemen dan Bisnis) Proceedings of Annual Conference for Muslim Scholars Bubungan Tinggi: Jurnal Pengabdian Masyarakat Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Jurnal Riset Pendidikan Fisika Invest Journal of Sharia & Economic Law Behavioral Accounting Journal Safari : Jurnal Pengabdian Masyarakat Indonesia Indonesian Journal of Islamic Economics and Finance Journal of Public and Business Accounting Jurnal MIPA dan Pembelajarannya Al Hisab: Jurnal Ekonomi Syariah Jurnal Ekonomi Manajemen Akuntansi Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Kabar Masyarakat Jurnal Penelitian dan Pengabdian Masyarakat Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Bharasumba Jurnal Multidispliner Jurnal Pengabdian Masyarakat Berkarya Journal Economics Technology and Entrepreneur AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam JIMR : Journal Of International Multidisciplinary Research JICS : Journal Of International Community Service JIEM : Journal Of International Entrepreneurship And Management JITAA : Journal Of International Taxation, Accounting And Auditing JIAR : Journal Of International Accounting Research JIDE : Journal Of International Development Economics JISEF : Journal Of International Sharia Economics And Financial International Journal of Sustainability in Research (IJSR) Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Journal Economic Excellence Ibnu Sina Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Ekonomi, Akuntansi dan Perpajakan Involvement International Journal of Business PHENOMENON : MULTIDISCIPLINARY JOURNAL OF SCIENCES AND RESEARCH INCIDENTAL : JOURNAL OF COMMUNITY SERVICE AND EMPOWERMENT Shidqia: Jurnal Keuangan dan Perbankan Syariah E-Amal: Jurnal Pengabdian Kepada Masyarakat Alkasb: Journal of Islamic Economics Equality
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Journal : JITAA : Journal Of International Taxation, Accounting And Auditing

KONSEP NILAI TAMBAH PADA AKUNTANSI SYARIAH Karomah, Ummul; Latifah, Eny
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 02 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v2i02.1098

Abstract

Research using qualitative methods of this type of literature has the aim of knowing the concept of added value in Islamic accounting. The results showed that added value in Sharia accounting refers to the value added to the economic, mental, and spiritual performance of an entity, which is halal and distributed in accordance with the law. Added value is not just profit but also has a deeper meaning in the distribution of resources to all stakeholders. A value-added statement is financial reporting that shows the added value created and distributed by a company. Value-added statements are in line with Islam especially in terms of fairness. Value added in accounting refers to the value added to the product by the company.
KONSEP MARGIN, UJRAH DAN BAGI HASIL DALAM EKONOMI SYARIAH Latifah, Eny; Abdullah, Rudi; Adnan Hakim, Al Asy Ari
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 02 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v1i02.1131

Abstract

The aim of this research is to understand the concept of ujrah, profit sharing and margin as applied in sharia economics. The research method used is descriptive qualitative with a type of literature. The research results show that the concepts of ujrah, margin and profit sharing are in line with Stewardship Theory. The profit-loss sharing system is a system of sharing business results (profits and losses) which are divided based on a ratio (nisbah) in the form of a percentage and agreed upon at the beginning of the contract. The Profit Sharing System is divided into 2, namely profit sharing and Revenue Sharing. Profit Sharing has 2 (two) treatments, namely: Profit Sharing mechanism, and Profit and loss sharing mechanism. Profit margins are set flexibly and can be determined annually, daily or monthly. Margin recognition can be calculated using 4 methods, namely: (1) Sliding profit margin method: (2) Average profit margin; (3) Flat profit margin; (4) Annuity Profit Margin. Ujrah/Fee is a reward given by a service user as a form of exchange for the services/benefits provided by the service provider in an ijarah (lease) agreement
AKUNTANSI SYARIAH PERUSAHAAN DAGANG (MURABAHAH) Latifah, Eny; Abdullah, Rudi; Adnan Hakim, Al Asy Ari
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 02 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v1i02.1132

Abstract

The purpose of this study was to determine the concept of accounting in trading companies with murabahah approach. The research method used is qualitative with the type of literature study. The results showed that merchandising businesses is an organization that uses its resources to provide products obtained from other parties for its customers. Islamic accounting of trading companies often uses murabahah, salam and istishna contracts. Cost of goods in Islamic accounting of trading companies is mentioned with a description of the amount of cash or cash equivalents paid to acquire an asset until the asset is in a place and condition ready for use/sale in accordance with (PSAK 102). Islamic accounting treatment in trading companies includes: accounting for sellers and buyers, recognition of asset acquisition and profit, treatment of discounts or rebates and others
PERAN AUDIT SYARIAH DALAM PELAYANAN PERBANKAN SYARIAH UNTUK MENINGKATKAN KEPERCAYAAN MASYARAKAT Mafikah, Ananta Delyana; Latifah, Eny
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 02 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v1i02.1134

Abstract

This research investigates the important role of sharia audit in increasing public trust in sharia banking services. The title was chosen to view the important contribution of sharia audit as a mechanism for monitoring and ensuring compliance with sharia principles in bank operations. The aim of the research is to evaluate the extent to which sharia audits can strengthen the integrity and transparency of sharia financial institutions. The research method involves document analysis, so that there are results to gain in-depth insight. The research results show that sharia audits have a positive impact in creating a more trustworthy sharia banking environment, ensuring compliance with Islamic ethical values, and strengthening harmonious relations between sharia banks and their communities.
Co-Authors Abadiyah, Fajriyatul Abdillaika Martiwi, Wanala Abdul Kholiq Abdullah, Rudi Achmad Asrori Adi Cahyo, Wisnu Handika Aditiya, Wahyu Faizal Afandy, Saiful Afiqul Rifqi, Muhammad Afiyah, Ikrimatul Afiyati, Roviqo Agus Suprapto Agus Widayoko Agustina, Wa Ode Ahmad Izul Arif Zairifli Aicha Widia Dzilfachriah Aiman, Aziq Nur Ainur Rokhman, Muhammad Al Hariz, M. Lubab Al-Busthomi, Yazid Alfun Nada, Laila Alya Khoioni Muhibbah Amelia Ali, Shenny Ratna Amelia, Rika Nur Ananta Delyana Mafikah Antoni Julian Anugrahi Putri Ziyadatin Ilmi Anugrahi Ziyadatin Ilmi Ardian Setya A Ardian Setya A, Ardian Setya Arif H, M. Syaiful Arif Hidayat Arif Hidayat Arif Zairifli, Ahmad Izul Arifatin, Nanik Arifiatin, Nanik Arina Faridatul Mahmudah Arti, Siti Wiana Assa Eka Oktaviani Asy Sya’Bany, Ghulam Atsnaita Yasrina Aula, Aslikhul Auliyah, Lutfi Azizah, Lailiyatul Azizah, Rismatul A’yun, Qurrota Badriah, Lailatul Bariroh, Azkiyatul Cahya utami, Okky Ambarita Cahyani Intan Ramadani Cahyo, Daeng Nur Daeng Achmad Suaidi Damara, Dandi Deny Pra Setyo Deris Afdal Yusra Dewi Ayu Lestari Dewi Priyantini Dewi Ratih, Dewi Dheny Adresima, Rima Diva Ayu Pramiswari Dwi Lestari Dzakiroh, Kusuma Endang Purwaningsih Endang Purwaningsih Ernila Siringo Ringo Estianinur Estianinur Fadlilah, Eva Shofiyatul Fahni Sahira, Mitha Fajar, M. Nurul Fajarwati, Athiyatul Muharromah Farichah, Zumrotul Farida, Erna Aulia Fariskasari, Cindy Andini Farokhah, Fiqih Aisyatul Ferdian Afrizal, Achmad Firdaus, Rohim Aminullah Fitria Adie, Ciska Fitriyah, Nila Nisatul Ghulam Asy Sya’Bany Handika, Wisnu Hari Wisodo, Hari Hashin, Muhammad Hishin Al Hendrik Setiawan, Hendrik Heni Nur Rohim Hidayah, Mia Lailatul Hikmatus Sa'diyah Hikmatus Sa’diyah Himanda, Ismi Wilma Hutkemri Zulnaidi Ilma, Aidah Nur Ilman Huda, Moh Afthon Indi Shofiyah Indira Putri, Neziana Indriyawanti Indriyawanti Invony Dwi Aprilisanda Irawati, Henik Ismi Laili Afwa Jami’uswaniyah, Siti Nur Karomah, Ummul Kholifah, Mimin Nurul Khujjah, Shohibul Khusnatul Zulfa W Kurniawan, Ananda Rossy Kurniawan, Bakhrul Rizky La Ode Sugianto Lia Yuliati Lia Yuliati, Lia Lil Hikam, Jamhari Luhri, Ida Shofiana Mafikah, Ananta Delyana Mamdukh, Muhammad Maria Chandra Sutarja Martiwi, Wanala Abdilaila Martiwi, Wanala Abdillaika Masulah, Bidayatul Masyfu’i, Moh. Wildan Maulidah Putri, Gita Mei Mimin Nurul Kholifah Mohammad Khoiruddin, Mohammad Mu'minah, Rina Ummatul Muawanah, Rifatul Mubarriroh, Lailatul Muhammad Afiqul Rifqi Muhammad Afton Ilman Huda Muhammad Dian Ilham Akbar Muhammad Syawaluddin Akbar Mustaghfirin, Muhammad Mu’minah, Rina Ummatul Nabila Putri, Primadia Nada, Laila Alfun Nadiyah El-Haq Diyanahesa Nanang Winarno Nanda Rizky Aulia Nandang Mufti Napu, Fitria Nikmah, Zahrotun Ningsih, Fila Wahyu Nofitasari, Yulia Nora Susiana Nouvel Zabidi Nugroho Adi Pramono, Nugroho Adi Nur Amelia, Rika Nur Habib, Asifi Antoni Nur Ilma, Aidah Nur Lia, Wiwin Nur Rofiq Nur Rohmawati, Ismy Tsaniyah Nur Utami Amaliah Nurah, Nurah Nuriah, Filza Nuriyah, Filza Nuroini, Dina Afifah Nurul Hidayati Nurul Khoiriyah Nurvita Sari, Silvi Indah Parno Paulina, Ningsih Pramiswari, Diva Ayu Prastya, Donny Pratama, Rifki Danu Prazetya, Donny Putri Lestari, Anggita Putri, Devi Azlina Qolbi, Syahroini Wasifaul Ramadani, Cahyani Intan Ridwan, Fazar Abid Rifai, Mochamad Khoirul Rifqi, Muhammad Afiqul Rika Nur Amelia Riskawati Riskawati Rismatul Azizah Rizky, Choirul Rizkyanti, Elta Robi Kurniawan Rohmah Al-Khoiriyah, Nadiatur Rohmah, Nafilah Shobibatur Rohmah, Yuni Rohman, M. Ainur Rohmat, Syarif Rohmatul Umah, Shoffi Rohmawati, Ismy Tsaniyah Nur Roisyatul Hifdiyah, Wilda Rosidah, Silvi Alifatur Sa'diyyah, Aminatus Safitri, Ikke Nur Sahal Fawaiz Saibatul Fauziyah Saidaturrohmah, Nur Salsabila, Wilda Salma Samsul Arifin Sandhi Setya Praptama Sa’diyah, Hikmatus Sentot Kusairi Setiyawati , Putri Sulis Setiyawati, Lisa Setiyawati, Putri Sulis Setyo, Deny Pra Sherly Verlinda Shifa, Septi Cahyati Shohibus Shulton, Muhammad Sholihah, Nafiatus Sifatus Sholikah Sigit Triwibowo Silvi Indah Nurvita Sari Siti Juwariyah Siti Nur Qomariyah Sobibatur Rohmah, Nafilah Soepriyono Koes H Suhailah Suhailah Sukma, Diniyah Sukmawati, Lara Supriana, Edi Supriana, Edy Supriyono Koes Handayanto Suroso Suroso Sutopo Sutopo Sya'ban, Ghulam Asy Syamsiyah, Cicik Tsaniyah Rahmah Halizah Umah , Shoffi Rohmatul Umah, Khurul Aimatul Ummah, Khoirul UMMAH, KHURUL AIMMATUL Ummu Karomah Usmakrifah, Usmakrifah Utami Agustin, Indri Ati Wahyudha Tri Setiyoaji Wasifaul Qolbi, Syahroni Widyawati, Widuri Wijayanti, Iin Wisnu Handika Adi Cahyo Wulandari, Dewi Irma Yanuar Dhita Tri Nugroho Subiyanto Yeyehn Dwi Sugara Yoga Pratama, Putra Andika Yohanes Dwi Saputra, Yohanes Dwi Yusuf Yusuf Yusuf Yusuf Yusuf, Muhammad Baharuddin Zairifli, Ahmad Izul Arif Zaitul Harizah Zakiyuddin , Ahmad Salim Ziyadatin Ilmi, Anugrahi Putri Zulistiani, Inne