Articles
<![CDATA[Exploring the Dynamics of Maqashid Performance in Indonesian Islamic Banking ]]>
<![CDATA[Ari Sita Nastiti]]>
<![CDATA[ Share: Jurnal Ekonomi dan Keuangan Islam Vol 12, No 2 (2023) ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry ]]>
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DOI: 10.22373/share.v12i2.16950
<![CDATA[This study investigated the factors influencing the performance of Islamic banks in Indonesia by utilizing the Maqasid Sharia Index (MSI), specifically designed to assess Islamic bank performance in accordance with maqasid sharia principles. The sample sample was drawn from 57 data points gathered from 12 Islamic commercial banks registered with the Financial Services Authority (Otoritas Jasa Keuangan-OJK) from 2016-2020. Employing a quantitative approach, the study conducted data analysis through multiple linear regression. The results revealed that temporary shirkah funds and Islamic intellectual capital had a significant negative impact on MSI, while Islamic corporate governance exhibited a notably positive effect. This empirical investigation provides valuable insights into the determinants of Islamic bank performance in Indonesia, thereby contributing to the existing body of Islamic banking literature and offering practical implications for enhancing alignment with maqasid sharia through strategic resource optimization. The findings highlight the critical importance of reinforcing Islamic corporate governance and Islamic intellectual capital to enhance the performance of Islamic banks. Furthermore, expanding the scope of research to broader contexts could improve the generalizability of these findings.============================================================================================================ABSTRAK - Eksplorasi Dinamika Kinerja Perbankan Syariah Indonesia dengan Indeks Maqasid. Penelitian ini bertujuan untuk mengkaji determinan yang mempengaruhi kinerja perbankan syariah di Indonesia melalui pendekatan Maqasid Sharia Index (MSI). MSI khusus dikembangkan secara khusus untuk mengukur kinerja bank syariah agar lebih akurat karena mengakomodir prinsip-prinsip maqasid syariah. Sampel penelitian diambil dari 57 poin data dari 57 bank umum syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2016-2020. Penelitian ini menggunakan pendekatan kuantitatif dimana data dianalisis melalui regresi linier berganda. Hasil kajian menunjukkan bahwa dana syirkah temporer dan modal intelektual syariah secara signifikan berpengaruh negatif terhadap MSI, sebaliknya tata kelola perusahaan syariah menunjukkan pengaruh positif yang signifikan. Hasil ini memberikan gambaran tentang determinan kinerja perbankan syariah di Indonesia, sehingga berkontribusi pada literatur perbankan syariah yang ada dan menawarkan implikasi praktis untuk meningkatkan kesesuaian dengan maqasid syariah melalui optimalisasi sumber daya strategis. Temuan ini menekankan pentingnya memperkuat tata kelola perusahaan syariah dan modal intelektual syariah untuk meningkatkan kinerja bank syariah. Untuk dapat meningkatkan generalisasi temuan ini, diperlukan kajian lebih lanjut dalam konteks yang lebih luas.]]>
<![CDATA[Pendampingan Penyusunan Laporan Keuangan Guna Peningkatan Akuntabilitas Pada Koperasi Mitra Sejahtera ]]>
<![CDATA[Ari Sita Nastiti]]>;
<![CDATA[Budi Santoso]]>
<![CDATA[ Journal of Community Development Vol. 4 No. 1 (2023): August ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/comdev.v4i1.147
<![CDATA[Multi-business Cooperative Partners (KSU) Mitra Sejahtera is a cooperative that was established in 2015 and operates their business at the Integrated Islamic Middle School (SMPIT) Jember. Partners have various business units. Some of the problems experienced by Partners, among others: do not have an understanding of cooperative accounting and the cooperative's financial reports have not been prepared so that Partners cannot hold RAT. Based on the problems and priorities of the Partners, the solution offered is assistance in preparing financial reports to increase accountability. This PKM activities take place from January to May 2023 using the Participatory Learning and Action (PLA) method, which emphasizes the principle of learning by doing. The stages of implementing this PKM activity begin with the preparation stage, collecting financial data, delivering material, assisting the process of preparing financial reports and ending with the evaluation stage. Based on the evaluation results, the cooperative's financial reports have been compiled so that the RAT can be implemented. However, partners' understanding of accounting and the preparation of cooperative financial reports still needs to be improved.]]>
<![CDATA[Kinerja Maqashid Syariah dan Financial Sustainability Bank Umum Syariah di Indonesia ]]>
<![CDATA[Ari Sita Nastiti]]>;
<![CDATA[Moh. Halim]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i3.1638
<![CDATA[Research on the relationship between maqashid sharia performance and financial sustainability of Islamic banks in Indonesia is still rare. Research related to the effect of performance on financial sustainability of Islamic banks mostly uses CAMEL ratio analysis which only emphasizes financial performance. This study aims to examine the relationship between maqashid sharia performance and financial sustainability of Islamic Commercial Banks in Indonesia. This research uses quantitative methods with multiple regression analysis techniques. The research sample is 58 data from 12 Islamic Commercial Banks registered on OJK in 2016 - 2020. The results showed that IMS had a significant negative effect on FSR. These results indicate that the higher the maqashid sharia performance achieved, it actually causes a decrease in financial sustainability as measured by the Financial Sustainability Ratio of the Islamic bank. Future research is expected to not only test the factors that affect the financial sustainabilty of Islamic banks, but also other types of Islamic entities.]]>
<![CDATA[Pengembangan Ekonomi Kreatif Berbasis Bahasa dan Sastra Indonesia Melalui Produk Sablon Berdesain Olah Kata Bermuatan Kearifan Lokal Jember ]]>
<![CDATA[Nastiti, Ari Sita]]>;
<![CDATA[Citraningrum, Dina Merdeka]]>
<![CDATA[ Journal of Community Development Vol. 2 No. 1 (2021): October ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/comdev.v2i1.32
<![CDATA[Screen printing business is one of the businesses that can apply the creative economy based on Indonesian language and literature. Screen printing products with unique word processing designs have the potential to attract consumer interest and can be used as a means to socialize the values ??of language and literature in them. Especially by adding designs containing local wisdom to the screen printing products. The purpose of this service activity is to help one of the screen printing SMEs (Partners) overcome obstacles in their business. The implementation method used is the lecture method with a participatory learning approach. This activity begins with providing an understanding to Partners about the creative industry based on Indonesian Language and Literature. Followed by discussions with partners to develop a screen printing product with a word processing design that emphasizes Jember local wisdom along with an effective marketing strategy through online media. In addition, it also introduces PSAK EMKM as a guide for Partners in preparing their business financial reports.]]>
<![CDATA[Akuntansi Murabahah pada Pembiayaan Modal Usaha pada Bank Syariah Indonesia (BSI) Kantor Cabang Pembantu (KCP) Lumajang ]]>
<![CDATA[Nur Chatib, Novi Dian]]>;
<![CDATA[Yuliarti, Norita Citra]]>;
<![CDATA[Nastiti, Ari Sita]]>
<![CDATA[ BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/budgeting.v5i2.8219
<![CDATA[In the financial sphere that applies the Sharia accounting system, namely Sharia Banks. The existence of Sharia Banks is followed by Islamic Sharia guidelines in their operations, in response to the need for a strong and stable financial transaction framework, with supervision of financial transactions in accordance with Sharia principles. This research aims to identify the implementation of murabahah accounting in the costs of administering business capital at Bank Syariah Indonesia (BSI) KCP Lumajang and also to evaluate the extent to which murabahah accounting is implemented in business capital financing at Bank Syariah Indonesia (BSI) KCP Lumajang according to PSAK No. 102. This research adopts a qualitative strategy and focuses on analyzing the implementation of murabahah accounting in the business capital financing of Sharia Bank (BSI) KCP Lumajang. Sharia Bank (BSI) KCP Lumajang is the subject and location of the research. The materials used are primary and secondary data. The qualitative descriptive analysis method was used to answer the research questions, with the researcher providing a detailed description of the implementation of murabahah accounting in business capital financing at Bank Syariah (BSI) KCP Lumajang. The data obtained proves that the application of murabahah accounting in business capital financing at Bank Syariah Indonesia (BSI) KCP Lumajang involves aspects of recognition, measurement, presentation and disclosure in financial reports. The conclusion is that overall, the implementation of murabahah accounting in business capital financing at Bank Syariah Indonesia (BSI) KCP Lumajang complies with the rules of PSAK No.102. Keywords: Murabahah Accounting, Business Capital Financing, and PSAK No. 102.]]>
<![CDATA[Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikra Kecil dan Menengah (SAK EMKM) pada UD. Sumber Rejeki Bangsalsari ]]>
<![CDATA[Yanti, Riska Linda]]>;
<![CDATA[Nastiti, Ari Sita]]>;
<![CDATA[F.A, Ibna Kamilia]]>
<![CDATA[ BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/budgeting.v5i2.10526
<![CDATA[Indonesia is a developing country that cannot be separated from business activities carried out by both individuals and groups or commonly referred to as Micro, Small and Medium Enterprises. MSMEs have a very important role in creating jobs as well as helping the government in reducing the existing unemployment rate. As a business develops, it increases business funding. Banks/financial institutions will usually require financial reports to see the feasibility of granting credit. Financial reports function as a tool for analyzing financial performance which can provide information about financial position, performance and cash flow. Considering the important role of MSMEs in Indonesia, it is necessary to carry out records in accordance with Financial Accounting Standards (SAK). This standard has 3 components, namely the financial position report, profit/loss report and notes to financial reports which can assist in decision making. Keywords: MSME, financial reports, SAK EMKM.]]>
<![CDATA[Payroll Accounting Information System Analysis on CV. Rindang Khatulistiwa Jember ]]>
<![CDATA[Salsabila Fatimatuzzahro]]>;
<![CDATA[Yulinartati Yulinartati]]>;
<![CDATA[Ari Sita Nastiti]]>
<![CDATA[ West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/wsaf.v2i03.1245
<![CDATA[The purpose of this research is to find out an overview of the payroll accounting information system at CV. Shady Equatorial Jember. Starting from activities in the payroll system to reports generated from the payroll system. Data collection methods use observation, interviews and documentation. The data analysis technique used is a qualitative descriptive analysis technique, namely by describing the payroll accounting information system in the company including activities in the payroll system, documents used, related accounting records, reports produced and functions related to the system. payroll accounting information. Then it is analyzed whether the payroll accounting information system implemented in the company can increase effectiveness and efficiency in the payroll process. The research results show that the implementation of the payroll accounting information system at CV. Rindang Khatulistiwa Jember is still not effective, because in CV. Rindang Khatulistiwa Jember still uses a manual system.]]>
<![CDATA[Analysis of the Implementation of Murabahah Contracts on Gold Installment Products at Bank Syariah Indonesia : Case Study: BSI KCP Jember Balung ]]>
<![CDATA[Riyatul Hasanah]]>;
<![CDATA[Ari Sita Nastiti]]>;
<![CDATA[Ibna Kamelia Fiel Afroh]]>
<![CDATA[ West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/wsaf.v2i03.1258
<![CDATA[The purpose of this study is to analyze the implementation of the murabahah contract on the gold installment product, and to find out whether the implementation of the murabahah contract on the gold installment product used is in accordance with PSAK 102. This study is a case study or field research (case study and field research). The results of this study are the implementation of the murabahah contract on the gold installment financing product at BSI KCP Jember Balung when customers buy gold from the bank, namely by paying in installments in advance for a period of time agreed upon by the customer and the bank and the recognition and measurement of murabahah financing at BSI are in accordance with PSAK 102, the presentation of Murabahah accounting at BSI is in accordance with PSAK 102 because it has been stated in the financial position report. The disclosure of Murabahah accounting is in accordance with PSAK 102 because in the BSI financial report, precisely in the BSI CALK, the total murabahah receivables, and the murabahah term, and the murabahah financing period have been disclosed.]]>
<![CDATA[Edukasi Green Economy dan Pemanfaatan Teknologi Informasi untuk Mendukung Sustainable Development pada Siswa SMK Baitul Hikmah ]]>
<![CDATA[Nastiti, Ari Sita]]>;
<![CDATA[Muharom, Lutfi Ali]]>
<![CDATA[ Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 5 No. 1 (2024): Vol.5 No.1, October 2024 ]]>
Publisher : <![CDATA[Universitas Dinamika ]]>
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DOI: 10.37802/society.v5i1.710
<![CDATA[Mitra merupakan SMK Baitul Hikmah Tempurejo yang berdiri sejak tahun 1987 di Kabupaten Jember. Berdasarkan komunikasi dengan Mitra diketahui bahwa Mitra berkeinginan menyiapkan para siswanya sebagai bekal terjun di dunia masyarakat pada saat lulus nanti. Utamanya karena siswa merupakan calon penerus bangsa, dimana pemahaman akan green economy dan pemanfaatan teknologi informasi diperlukan agar dapat mendukung terciptanya pembangunan berkelanjutan. Untuk itu, Tim PkM menjalin kerjasama dengan Mitra dalam kegiatan edukasi mengenai green economy dan pemanfaatan teknologi informasi guna mendukung pembangunan berkelanjutan pada siswa dari sekolah Mitra. Kegiatan ini bertujuan untuk menambah wawasan dan kepedulian siswa terhadap lingkungan. Kegiatan ini dilaksanakan pada bulan Januari – Maret 2024. Metode pelaksanaan yang digunakan adalah metode ceramah yang disertai dengan diskusi dan tanya jawab. Berdasarkan evaluasi terhadap terhadap hasil pre test dan post test peserta, terlihat adanya peningkatan nilai yang menunjukkan meningkatnya pemahaman peserta akan topik Green Economy dan Pemanfaatan TI dalam Pembangunan Berkelanjutan setelah diadakannya program edukasi ini. Diharapkan kegiatan ini terus berlanjut melalui praktek perwujudan Green Economy dan Pemanfaatan TI dalam aktivitas-aktivitas sehari-hari di lingkungan sekolah.]]>
<![CDATA[Murabahah Financing at BMT-UGT Nusantara Capem Kencong Based on PSAK 102 ]]>
<![CDATA[Cahyani, Winda Nur]]>;
<![CDATA[Nastiti, Ari Sita]]>;
<![CDATA[Yuliarti , Norita Citra]]>
<![CDATA[ West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/wsaf.v3i01.1591
<![CDATA[Financing is funding to support planned investments, either done by yourself or by others. This study aims to determine the application of murabahah conformity at BMT UGT Nusantara Capem Kencong with PSAK 102. This type of research is a qualitative descriptive approach research. Qualitative research is research on research that is descriptive in nature and tends to use analysis. This research was conducted at BMT-UGT Nusantara Capem Kencong located at Jalan Krakatau, Pondok Waluh, Kencong, Jember Regency, East Java. The research period was carried out from July to September 2024. The results of this study are the murabahah financing process at BMT-UGT Nusantara Capem Kencong in its implementation, BMT-UGT Nusantara Capem Kencong as a seller that meets customer needs and increases profits according to the agreement between BMT-UGT Nusantara Capem Kencong and customers. BMT-UGT Nusantara Capem Kencong informs customers about the acquisition price of the goods. The accounting treatment of murabahah at BMT-UGT Nusantara Capem Kencong is not fully in accordance with PSAK 102, because BMT-UGT Nusantara Capem Kencong does not impose any fines, considering that customers still find it difficult to pay installments.]]>
