Articles
MANAJEMEN PENGELOLAAN BANK SAMPAH
Latifah, Eny;
Abdullah, Rudi
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 01 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia
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DOI: 10.62668/jitaa.v1i01.132
The aim of this research is to determine the management of Waste Bank management. The research method is qualitative with a case study type. The results of the research are that waste bank management includes: first, planning: there are three plans, short term (increasing the number of members and compiling reports), medium term (optimizing reuse activities) and long term (collaborating with other institutions). Second, Organizing (organizing) consists of: Prosperous Waste Bank administrators carrying out tasks according to their respective fields and duties. Third, Actuating (implementation): Sejahtera Waste Bank implements a waste management program by applying the 3 R principles (reduce, reuse and recycle). and carrying out member savings activities as well as implementing a biopore hole creation program. And Fourth, Controlling: Prosperous Waste Bank carries out regular evaluations of waste bank programs.
KONSEP GREEN ACCOUNTING UNTUK CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSR) PERUSAHAAN DI INDONESIA
Latifah, Eny;
Abdullah, Rudi
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 01 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia
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DOI: 10.62668/jitaa.v1i01.133
The aim of this research is to determine the Green Accounting Concept for Corporate Social Responsibility Disclosure for Companies in Indonesia. The research method is qualitative with the Systematic Literature Review method. The research results are that the Green Accounting Concept for Corporate Social Responsibility Disclosure for Companies in Indonesia includes: first, Legitimate Theory where accounting has a role as a foundation in developing the theory of social responsibility disclosure. Second, Green accounting or what is known as green accounting is a renewal of ideas in accounting which focuses on the scope of accounting not just on financial transactions, events or objects, but also on social and environmental objects, transactions or events. Third, Environmental Disclosure is disclosure of information about the environment by companies as a manifestation of social responsibility, so that it can be used as an object of observation that is useful for interested parties. Fourth, Entity Theory has the concept that companies must be separated from their owners, because they are independent bodies
PERSPEKTIF USHUL FIQIH ATAS ZAKAT PROFESI DALAM PEMIKIRAN FIQIH KONTEMPORER
Rohmah, Yuni;
Setiawan, Hendrik;
Mubarriroh, Lailatul;
Mamdukh, Muhammad;
Latifah, Eny
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 01 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia
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DOI: 10.62668/jitaa.v2i01.694
The purpose of this research is to find out the perspective of ushul fiqh scholars on professional zakat in contemporary fiqh thinking. The research method used is descriptive qualitative with the type of literature. The results of the study are that there are differences of opinion among contemporary scholars about the amount of professional zakat, namely 2.5% and 20%. Opinion of professional zakat with a level of 2.5%, this is because it is based on qiyas (analogous) to trade zakat. The reason is because professional workers are selling services, thus including tijarah (trade). Professional zakat is calculated based on hawl or not based on hawl. If it is based on hawl, what is subject to zakat is the accumulation (sum) of income for one year. If it is not based on hawl, then the obligation of zakat is carried out when the income reaches the nishab
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 Azramedia indonesia
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DOI: 10.62668/jitaa.v2i02.1098
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
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 Azramedia indonesia
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DOI: 10.62668/jitaa.v1i02.1131
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
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 Azramedia indonesia
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DOI: 10.62668/jitaa.v1i02.1132
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 Azramedia indonesia
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DOI: 10.62668/jitaa.v1i02.1134
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.
AKUNTANSI SYARIAH PADA PERUSAHAAN JASA (IJARAH)
Latifah, Eny;
Abdullah, Rudi
JIAR : Journal Of International Accounting Research Vol 1 No 02 (2022): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia
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DOI: 10.62668/jiar.v1i02.1129
The purpose of the study was to determine the concept of sharia accounting applied to service companies with the Ijarah contract approach. The research method is Descriptive Qualitative with the type of literature. The results showed that a service company is an organization that uses its resources to provide services to its customers. Ijarah is a type of contract that takes benefits (sale of benefits / use value), namely the transfer of the right to use a good and service for a certain time through rental / fee payments without being followed by the transfer of ownership of the goods. The lease referred to by ijarah is an operating lease.PSAK (Statement of Financial Accounting Standards) No. 107 concerning Ijarah, divides the ijarah contract into two, namely: (1) Ijarah without transfer of ownership of the asset, and (2) Ijarah Mutahiyah Bit Tamlik (IMBT)Sharia accounting treatment includes: renters, revenue recognition, depreciation, purchases, costs, purchases, contract completion, transfer of ownership, grants, sales and others.
FINANCIAL TECHNOLOGY (FINTECH) PADA PERBANKAN SYARIAH: APLIKATIF DAN PERAN
Latifah, Eny;
Abdullah, Rudi
JIAR : Journal Of International Accounting Research Vol 1 No 02 (2022): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia
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DOI: 10.62668/jiar.v1i02.1130
The research objective is to find out what applications are used by Bank in implementing Financial Technology and what is the role of Bank Muamalat Indonesia in implementing Fintech. The research method used is qualitative with a case study type. The results 1) The application applied by Bank in implementing Fintech is (a) Mobile banking called "Muamalat-DIN";(b)Muamalat Digital Integrated Access (MADINA); (c) Shar-e debit online; (d) Internet banking; (e) Phone banking; (f) Virtual accounts; (g) ATM (Automatic Teller Machine). 2) The role of Islamic Banking in FinTech is: (a) As a financial institution that implements Financial Technology; (b). Become a Financial Institution that always innovates to fulfill financial inclusion; (c). Islamic Financial Institutions that provide Excellent Service to the Community; (d). Financial Institutions presenting key features of regulatory initiatives set up to facilitate FinTech innovation (e). Encouraging Supervisory Potential Opportunities to Use Innovative Technologies; (f). Increasing cross-sectoral cooperation between bank supervisors and other relevant authorities: (g). Opening opportunities for international cooperation in the aspect of inter-bank supervision.
TINJAUAN LITERASI ATAS PERKEMBANGAN AKUNTANSI SYARIAH DI INDONESIA
Adi Cahyo, Wisnu Handika;
Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 01 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia
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DOI: 10.62668/jiar.v2i01.1140
This research aims to analyse the development of Islamic Accounting in Indonesia with a focus on principles, practices, as well as its impact on Islamic financial institutions. The research method includes literature analysis, case study. The results showed that a comprehensive overview of the development of Islamic Accounting in Indonesia, where significant developments in recent decades, especially along with the growth of Islamic financial institutions in the country. A comparison between Islamic Accounting and conventional Accounting reveals differences in principles, practices, and impacts. Islamic Accounting considers Islamic ethical values, sustainable profitability, and social justice in accounting practices. The results of this study provide important insights for practitioners, regulators, and researchers in understanding the dynamics of Islamic Accounting and its implications for Islamic financial institutions in Indonesia.