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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Profesi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER International Journal of Social Science and Business Jurnal Abdi Masyarakat (JAM) JIAI (Jurnal Ilmiah Akuntansi Indonesia) Progress: Jurnal Pendidikan, Akuntansi dan Keuangan BUDGETING : Journal of Business, Management and Accounting Adz Dzahab : Jurnal Ekonomi dan Bisnis Islam Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Eksplorasi Akuntansi (JEA) Journal of Community Development Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Share: Jurnal Ekonomi dan Keuangan Islam ASERSI : Jurnal Akuntansi Terapan dan Bisnis Indo-Fintech Intellectuals: Journal of Economics and Business National Multidisciplinary Sciences West Science Accounting and Finance Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Ulil Albab Balance : Jurnal Akuntansi dan Bisnis
Ari Sita Nastiti
Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Analysis of the Implementation of Murabahah Contracts on Gold Installment Products at Bank Syariah Indonesia : Case Study: BSI KCP Jember Balung Hasanah, Riyatul; Nastiti, Ari Sita; Afroh, Ibna Kamelia Fiel
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1258

Abstract

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.
Exploring the Dynamics of Maqashid Performance in Indonesian Islamic Banking Nastiti, Ari Sita
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 12 No. 2 (2023)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v12i2.16950

Abstract

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.
Faktor Determinan Keputusan Perusahaan Melakukan Transfer Pricing pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Abu Al A’la Asysyafi’i; Riyanto Setiawan Suharsono; Ari Sita Nastiti
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.907

Abstract

This study aims to analyze the factors influencing corporate transfer pricing decisions in manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2023 period. Independent variables include taxes, bonus mechanisms, ownership structure, company size, leverage, and profitability, with transfer pricing as the dependent variable. The method used is quantitative with a multiple linear regression approach. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange in 2020–2023. The sample used was 43 companies. The results show that taxes, bonus mechanisms, and company size have a significant effect on transfer pricing decisions, while ownership structure, leverage, and profitability do not show a significant effect. These findings confirm that tax aspects and managerial incentives are the main drivers of transfer pricing practices. This study is expected to provide input for company management, tax authorities, and investors in understanding transfer pricing practices in the context of tax regulations and the capital market in Indonesia.
Co-Authors Abu Al A’la Asysyafi’i Ade Rani Aprillia Afroh, Ibna Kamelia Fiel Agung Ivan Firdaus Animah Animah Arik Susbiyani Aspirandi, Rendy Mirwan Cahyani, Winda Nur Citraningrum, Dina Merdeka Desi Wahyu Asriyani Dhea Resita Dewi Dinda Mustika Putri Dino Angga**, Budi Santoso* DWI CAHYONO F.A, Ibna Kamilia Ferdian Nugroho Fiel Afroh, Ibna Kamilia Firdaus, Agung Ivan Gardina Aulin Nuha Hasanah, Riyatul Intania Pramaiswari Puteri Ismi Darojatul Ula Kamelia Fiel Afroh, Ibna M. Dimas Alfansyah K MAHENDRATA, GENTA Moh. Halim Moh. Halim Muharom, Lutfi Ali Nia Amelia Damayanti Norita Citra Yuliarti, Norita Citra Novia Nurlailatul Qomar Nuha, Gardina Aulin Nur Chatib, Novi Dian Probowulan, Diyah Puteri, Intania Pramaiswari Qomar, Novia Nurlailatul Raudatul Farihah Riyanto Setiawan Suharsono Riyatul Hasanah Safitri, Jasmine Istiva Salsabila Fatimatuzzahro SYAHFRUDIN ZULKARNNAENI, ACHMAD Umaroh, Dwi Dian Naefatul Wiwik Puji Andriani Yanti, Riska Linda Yuliarti , Norita Citra Yulinartati Yulinartati Yulinartati Yulinartati Yulinartati, Yulinartati