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All Journal Prosiding Semnastek EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Studia Economica: Jurnal Ekonomi Islam Tansiq: Jurnal Manajemen dan Bisnis Islam Edueksos : Jurnal Pendidikan Sosial & Ekonomi Jurnal Ilmiah Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah MODELING: Jurnal Program Studi PGMI Jurnal Riset Pendidikan Ekonomi Journal of Economic, Bussines and Accounting (COSTING) Al-Muaddib : Jurnal Ilmu-Ilmu Sosial & Keislaman Owner : Riset dan Jurnal Akuntansi Jurnal Hukum Ekonomi Syariah NISBAH: JURNAL PERBANKAN SYARIAH Syarikat : Jurnal Rumpun Ekonomi Syariah (JRAMB) Jurnal Riset Akuntansi Mercu Buana Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal Review Pendidikan dan Pengajaran (JRPP) Journal of Management and Business Innovations Jurnal Informatika Ekonomi Bisnis International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) AL IQTISHOD: Jurnal Pemikiran dan Penelitian Ekonomi Islam Journal Economy And Currency Study (JECS) El-Mujtama: Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Journal of Indonesian Management Jurnal Iqtisaduna Jurnal Multidisiplin Madani (MUDIMA) International Journal of Humanities Education and Social Sciences Jurnal SALMAN : Sosial dan Manajemen MES Management Journal Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Mumtaz : Jurnal Ekonomi dan Bisnis Islam J-EBI Jurnal Ekonomi dan Bisnis Islam Media Ekonomi International Journal of Economics (IJEC) Madani: Multidisciplinary Scientific Journal Jurnal Akuntansi Manado (JAIM) JAKBS Journal of Islamic Economics and Finance Jurnal REP (Riset Ekonomi Pembangunan) Promotor: Jurnal Mahasiswa Kesehatan Masyarakat Student Research Journal Jurnal Ilmiah Ekonomi dan Manajemen IIJSE Al Iqtishod: Jurnal Pemikiran dan Penelitian Ekonomi Islam Neraca Manajemen, Akuntansi, dan Ekonomi Al-Istimrar: Jurnal Ekonomi Syariah Proceeding International Conference on Islamic Economics Community Services Edumaspul: Jurnal Pendidikan Urwatul Wutsqo : Jurnal Studi Kependidikan dan Keislaman Academia Open
Tuti Anggraini
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : Academia Open

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Implementation of PSAK 112 Improves Productive Waqf Management: Penerapan PSAK 112 Meningkatkan Pengelolaan Wakaf Produktif Mhd. Farhan Mukti; Yenni Samri Juliati Nasution; Tuti Anggraini
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11601

Abstract

General Background: Waqf, a cornerstone of Islamic social finance, holds immense economic potential yet remains underutilized in many urban settings. Specific Background: In Medan City, the low realization of waqf collection and asset utilization highlights a lack of transparency and accountability in waqf management. Knowledge Gap: While PSAK 112 was introduced to improve waqf financial reporting, few quantitative studies have examined its practical impact, particularly in large metropolitan areas. Aim: This study investigates the effect of PSAK 112 implementation on the development of productive waqf in Medan. Results: Using a quantitative approach and linear regression on data from 30 nazhir institutions, the results show a significant positive relationship (t = 9.792, p < 0.000; R² = 0.904) between PSAK 112 implementation and productive waqf growth. Novelty: Unlike previous research focused on theoretical frameworks or regional case studies, this study provides empirical evidence from a major city with complex waqf dynamics. Implications: These findings underscore the critical role of standardized financial reporting in enhancing nazhir accountability, increasing public trust, and optimizing waqf assets. The study offers strategic recommendations for regulators and waqf authorities to support broader adoption of PSAK 112 for national waqf development.Highlight : PSAK 112 significantly boosts the development of productive waqf in Medan, explaining 90.4% of its growth variation. Transparent financial reporting enhances stakeholder trust and strengthens nazhir accountability. Implementation of PSAK 112 supports Islamic accounting theory and improves waqf governance effectiveness. Keywords : PSAK 112, Productive Waqf, Waqf Accounting, Nazir Accountability, Financial Transparency
Murabahah Working Capital and Investment Financing in Increasing Business Income: Pembiayaan Modal Kerja dan Investasi Murabahah dalam Meningkatkan Pendapatan Usaha Sri Ayu Fadhilah; Tuti Anggraini; Juliana Nasution
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11641

Abstract

General Background: The Islamic banking industry plays a pivotal role in financial inclusion, particularly for micro, small, and medium enterprises (MSMEs), through Sharia-compliant financing schemes. Specific Background: PT BPRS Puduarta Insani Medan Tembung, as a regional Sharia microfinance institution, actively distributes working capital and investment financing using murabahah contracts. Knowledge Gap: However, empirical studies examining the direct impact of such financing on community business income, especially within localized contexts like Medan Tembung, remain limited. Aims: This study investigates how working capital and investment financing under murabahah contracts affect the business performance of local MSMEs. Results: Findings show a positive correlation between murabahah-based financing and increased business income, improved financial capacity, and enhanced operational performance among recipients. Novelty: The study provides in-depth qualitative evidence on the effective implementation of murabahah bi al-wakalah contracts in grassroots banking operations, emphasizing customer empowerment and Sharia adherence. Implications: These insights support policy and institutional strategies aimed at expanding Sharia-based financial services, reducing poverty, and promoting sustainable regional economic growth through inclusive Islamic finance mechanisms.Highlight : Working capital and investment financing using murabahah contracts significantly increased MSME income in Medan Tembung. PT BPRS Puduarta Insani’s financing strategy aligns with national goals for Islamic banking growth and inclusion. Murabahah bi al-wakalah structure ensures sharia compliance and operational simplicity for both bank and customers. Keywords : Working Capital Financing, Investment Financing, Murabahah Contract, Business Income, Islamic Microfinance
Co-Authors Abdul Kholid Azhari Ade Khadijatul Z. HRP Ade Sakila Ade Syafitri Ade Syafitri Ahmad Muhajir Ahmad Perdana Indra Ahmad Perdana Indra Ahmad Riyansyah Ahmad Sabili Yuhda Aida Sulam Tambak Alif Lailasari Saragih Alya Nabila Junaidi Ammy, Baihaqi Ananda Dwi Cahya Andri Soemitra Angga Syahputra Annisa Aulia Azzahra Annisa Karimah Karimah Annisa Putri Siregar Anriza Witi Nasution Anton Anton Aqwa Naser Daulay Ardi Prayetno Asmiwarti Asmiwarti Asmuni Asmuni Asmuni Asmuni Asmuni Asmuni Asmuni Asmuni Atika Atika Atika Atika Pratiwi Aydiny Ummy Nurhalim Harahap Ayu Sundari Ayu Wulandari S Tanjung Bunga Syafira Dalimunthe Burhan Hanafi Cantika Florentina Br Bangun Catur Aldiansyah Claudio Ramadona Dani Iskandar Dinda Anisa Dinda Rahayu Dini Syara Sagala Fadhila Audi Ubay Fathia Zuhra Nasution Fatwa Nasya Al Hadi Fitri Fitriani Fitriani Frida Yanti Sirait Handoko, Dodi Okri Hasnia Ananda Harahap Herlina Herlina Hilman Fauzi Harahap Ian Ian Alfian Icarestika Waluyani Indra Prawira Intan Fitri Panisa Harahap Irgi Iqbal Isna Maulida Juliana Nasution Khoirun Niswah Kusmilawaty Kusmilawaty Laylan Syafina Lufriansyah Lufriansyah M. Ikhsan Harahap M. Yoga Pratama Harahap Maisyaroh, Elvira Marliyah Marliyah Marliyah Mawaddah Irham Mhd. Farhan Mukti Muhammad Arif Muhammad Aulia Fajri Muhammad Fikri Adrian Muhammad Lathief Ilhamy Nst Muhammad Reza Iriawan Muhammad Syahbudi Muhammad Syawal Karo Muhammad Syukri Albani Nasution Mustapa  Khamal  Rokan Nabilla Amalia Nasution Nailul Muna Nanda Sholehah Nanda, Muhammad Rhenz Noveria Fradila Noveria Fradila Nur Atika Shofia Herman Nur Maghfirah Nurbaiti Nurbaiti Nurhayati Nurhayati Nuri Aslami Nurma Hasanah Nurselina Nasution Nurul Annisa Nurul Inayah Nusantri Yanti Popi Adiyes Putra Rahmat Rahmat Daim Harahap Rahmat Daim Harahap Rahmi Syahriza Raisa Muthia Syahrani Hasibuan Rakhmad Bahagia Rani Febriyanni Ridho Khairi Affandi Rika Umbaiyani Ritonga Riki Pranata Ririn Anjani Rangkuti Riska Dwi Prasasti Riski Khaliq Rizki Munaito Siregar Saparuddin Siregar Saragih, Fitriani Silalahi, Purnama Ramadani Simamora, Siti Anisa Siregar, Ajizah Syahfitri Sri Ayu Fadhilah Sri Sudiarti Sri Wahyuni Sri Wulandari Bugis Sudirman Suparmin Syuhada Fela Yudha Tambunan, Khairina Tanjung, Tia Nava Utari Tapi Rumondang Sari Siregar Tasya Yustika Putri Tentiyo Suharto Tira Syahira Uci Roito Anggina Nst Vebry Andrian Vivi Novika Wardatul Umayya Gea Widy Hastuti Windi Mariska Suryani Siregar Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yunanda Dela Zhara Hafizha zuhra, fathia Zuhrinal M. Nawawi Zulhasby Assidqy Nasution