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All Journal At-Taradhi: Jurnal Studi Ekonomi
HARIYANTO HARIYANTO
FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN ANTASARI
Economics, Econometrics & Finance Education

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ANALISIS PERLAKUAN AKUNTANSI UANG MUKA MURABAHAH PADA BANK KALSEL CABANG SYARIAH BANJARMASIN HARIYANTO HARIYANTO
At-Taradhi Jurnal Studi Ekonomi Vol 6, No 1 (2015): Ilmu Ekonomi
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/taradhi.v6i1.712

Abstract

Abstract: This study aimed to analyze the accounting treatment applied murabaha advance by BankSyariah Branch South Kalimantan Banjarmasin, both as buyers and as sellers are in accordance with theFatwa DSN, IAS, and PAPSI. This research is a field that is qualitative research, where researchers usedinterviews and documentation. The results showed that the share of advances at Bank Syariah BranchSouth Kalimantan Banjarmasin determined based on the price of the goods and the condition of thegoods. advances are recognized as part of the payment of Murabahah receivables. advances that areapplied by the Bank of South Kalimantan Banjarmasin have within their Sharia Fatwa DSN, IAS, andPAPSI. No down payment for second variation, the first customers pay a deposit to the bank, and thesecond customer to pay an advance directly to the supplier using wakalah.
APLIKASI AKUNTANSI DEPOSITO MUDARABAH PADA LEMBAGA KEUANGAN SYARIAH NON BANK DI BANJARMASIN Hariyanto Hariyanto
At-Taradhi Jurnal Studi Ekonomi Vol 5, No 2 (2014)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/taradhi.v5i2.226

Abstract

this research aims to know the application of PSAK accounting 101 about Islamic finance report and PSAK NO. 105 of mudarabah to product depositing mudarabah in an exemplary KJKS Banjarmasin and Independent Companions Banjarmasin, UJKS and constraints encountered in the recording of accounting. This research is qualitative research interview method and documentation. This type of research is the research field (field research). Through qualitative descriptive analysis techniques. This research resulted in the application of accounting deposits mudaraba based on PSAK NO. 105. KJKS Example already implement thoroughly on the rules contained in the financial reports of 101 PSAK syariah and PSAK NO. 105 temporary syirkah funds of mudaraba, while Independent Companions UJKS not yet fully apply PSAK NO. 101 and PSAK NO. 105. While the obstacles faced in recording accounting mudaraba deposits i.e. HR lack of knowledge about the Islamic accounting and the lack of number of employees in the finance or accounting
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPUASAN PENGGUNA ATM BNI SYARIAH DI BANJARMASIN HARIYANTO HARIYANTO
At-Taradhi Jurnal Studi Ekonomi Vol 4, No 1 (2013)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/taradhi.v4i1.84

Abstract

The amount obtained from customer satisfaction customer satisfaction score which statesany one customer to several factors: ease of BNI Syariah bank ATM card, ATM card facilities andlocation BNI Syariah BNI bank ATM machines. The research was conducted through primary datacollection with tools questionnaire, given to the customers BNI Syariah Branch ATM usersBanjarmasin. The data obtained is then tabulated to obtain the influence of independent variables onthe dependent variable used. The results and analysis indicate that all the independent variables areused together proven and partially affect customer satisfaction as well as the factors most dominantinfluence customer satisfaction that BNI bank ATM locations.
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