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All Journal International Journal of Nusantara Islam Mazahib Al-Mashlahah: Jurnal Hukum Islam dan Pranata Sosial Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Perspektif International Journal of Islamic Khazanah Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Komitmen : Jurnal Ilmiah Manajemen Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Indonesian Journal of Economics and Management Al-MIKRAJ: Jurnal studi Islam dan Humaniora Indonesian Journal of Islamic Studies Journal of Islamic Economics and Business Gunung Djati Conference Series Pusat Publikasi Ilmu Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Business Management and Islamic Banking International Journal of Nusantara Islam Jurnal Hukum Islam Kajian Ekonomi dan Akuntansi Terapan Jurnal Bisnis Inovatif dan Digital Branding: Jurnal Manajemen & Bisnis Akuntansi dan Ekonomi Pajak: Perspektif Global Multidisciplinary Journal of Religion and Social Sciences (MJRS) Jurnal Riset Multidisiplin Edukasi
Gojali, Dudang
UIN Sunan Gunung Djati Bandung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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FILSAFAT HUKUM: Aktualisasi Critical Legal Studies Di Indonesia Gojali, Dudang
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol. 4 No. 2 (2022)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v4i2.3508

Abstract

This paper discusses Critical Legal Studies as a critical study of law that opposes the school of legal formalism. As a critical study, Critical Legal Studies accommodates not only Marxist legal ideas, but also liberal-radical and postmodernism. This paper also discusses the basic criticism of Jürgen Habermas's legal-communication theory towards Critical Legal Studies and then the basic criticism of feminism towards Jürgen Habermas. This paper closes with the thoughts of Carol Smart who updated the argumentation of Critical Legal Studies.
IMPLEMENTASI PSAK DALAM PENYAJIAN DAN PENGAKUAN KREDIT USAHA RAKYAT (KUR): STUDI KASUS BSI KCP PURWAKARTA VETERAN Alifya, Afifah Ilmi; Gojali, Dudang
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

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Abstract

Penelitian ini bertujuan untuk menganalisis implementasi Pernyataan Standar Akuntansi Keuangan (PSAK) dalam penyajian dan pengakuan pembiayaan Kredit Usaha Rakyat (KUR) pada BSI KCP Purwakarta Veteran. Penelitian menggunakan pendekatan kualitatif deskriptif melalui wawancara, observasi, dan dokumentasi terhadap proses pembiayaan KUR. Hasil penelitian menunjukkan bahwa penerapan PSAK 102 pada akad murabahah telah dilaksanakan sesuai ketentuan, khususnya terkait pengakuan piutang, penetapan margin, serta pencatatan transaksi. Prosedur operasional pembiayaan KUR juga sejalan dengan prinsip syariah dan kebijakan akuntansi, meskipun masih ditemukan beberapa kekurangan seperti keterbatasan pengungkapan harga pokok barang, kelengkapan dokumentasi, serta transparansi informasi biaya kepada nasabah. Secara keseluruhan, implementasi PSAK pada pembiayaan KUR memberikan dampak positif terhadap kualitas pelaporan keuangan, akuntabilitas lembaga, dan efektivitas proses pembiayaan, namun tetap memerlukan penguatan untuk memastikan kepatuhan penuh terhadap standar akuntansi syariah. Kata kunci: Bank Syariah Indonesia, Pelaporan Keuangan, Akuntansi Syariah, KUR, PSAK. Abstrack This study aims to explain the implementation of the Statement of Financial Accounting Standards (PSAK) in the presentation and recognition of People's Business Credit (KUR) financing at BSI KCP Purwakarta Veteran. The study uses a qualitative descriptive approach through interviews, observations, and documentation of the KUR financing process. The results show that the application of PSAK 102 in murabahah contracts has been carried out in accordance with the provisions, particularly regarding recognition, margin determination, and transaction recording. The operational procedures for KUR financing are also in line with sharia principles and accounting policies, although several shortcomings were still found, such as limitations on the distribution of the cost of goods, completeness of documentation, and transparency of cost information to customers. Overall, the application of PSAK in KUR financing has a positive impact on the quality of financial reporting, institutional accountability, and the effectiveness of the financing process, but still requires strengthening to ensure full compliance with sharia accounting standards. Keywords: Bank Syariah Indonesia, Financial Reporting, Islamic Accounting, KUR, PSAK.
Co-Authors Abdul Rojak Abdurrohim, Nandang Ade Ponirah Adila Permatasari Afiqoh Agustin Agus Alamsyah Perwiranegara, Agus Alamsyah Ahmad Fathonih, Ahmad Akbar Riskal Amani Al-Hakim, Sofian Aldriantara Sofyan Ali, Hapid Alifya, Afifah Ilmi Amalia Marliani Anna Fauziyah Putri Gina Gustiani Hadi, Sholikul Hafizd, Jefik Zulfikar Hana Aulia Islamiati Hasan Bisri Iwan Setiawan Iwan Setiawan iwan setiawan Iwan Setiawan Iwan Setiawan Jubaedah, Dedah Kadar Nurjaman Leonardo Sari, Avid Lilis Sulastri Lilis Sulastri Lutfiyah Arifin Mohamad Saran Mualimin Mochammad Sahid Muhamad Izazi Nurjaman Muhamad Izazi Nurjaman Muhammad Zaky Muhammad Zaky Mumu Abdurohman Nazar, Reza Fauzi Nisa, Afifah Khairun Novari, Eri Rahayu Kusumadewi Rahmah, Yulia Fithriany Ramadhani Irma Tripalupi Rukmanda, Meirani Rahayu Setiawan Setiawan Sobana, Dadang Husen Suci Asih, Vemy Supratman, Iman Supratman, Iman Vemy Suci Asih, Vemy Suci Yakubi, Yusef Yuda Septia Fitri, Yuda Septia Yulandri, Elsa Zaky, Muhammad