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Muhammad Yusuf
Bina Nusantara University
Economics, Econometrics & Finance

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Analisis Penerapan Pembiayaan Murabahah Berdasarkan Pesanan dan Tanpa Pesanan serta Kesesuaian dengan PSAK 102 Muhammad Yusuf
Binus Business Review Vol. 4 No. 1 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i1.1032

Abstract

The development of banking industries in Indonesia is followed by many Islamic banks popping up that offer different products with existing products in the conventional banking products: murabahah which is the flagship product of Islamic banks so that the proportion is the most dominating product among other products. Murabahah is a sale and purchase agreement with the selling price of goods at cost plus an agreed profit which the seller must disclose the cost of the goods to the buyer. This study aims to investigate the implementation of Murabahah financing at Syariat Bank X and to know the accounting treatment of murabahah in Syariat Bank X and compliance with PSAK 102. The research problem is how the application and the accounting treatment of Murabahah in Bank Syariat X year 2010 - 2011 and compliance with PSAK 102. This study used qualitative approach to the secondary data collection methods and interviews with Syariat Bank X management. The results of the study showed that in terms of the accounting treatment of Murabahah transactions, the accounting treatment of Murabahah in Syariat Bank X is not in accordance with PSAK 102 on Accounting for Murabahah Syariat Bank X  in implementing orders only apply where an order only, whereas PSAK 102, murabahah can be done with/without any order. And in the case of disclosure of accounting murabahah, there is a lack of Syariat Bank X from the seller or the bank without the express terms of the purchaser. Based on this research, Syariat Bank X should complete in terms of disclosure of accounting disclosure Murabahah which explains in terms of the buyer and implementing murabahah without orders in accordance with PSAK 102. 
Analisis Perlakuan Akuntansi Pembiayaan Ijarah Bermasalah pada PT. Bank Syariah “X” di Indonesia Muhammad Yusuf
Binus Business Review Vol. 4 No. 1 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i1.1051

Abstract

Disbursement of funds by Islamic banks expected to get results have direct implications to the fund owner. If the investments made by the Islamic banks have payments that are not smooth and even jammed, can result in a small earned income and income received by the owner of the funds raised to be too small. All types of financing provided by banks to customers have experienced financing problems. Based on the information and data obtained, the most problematic financing for 2010 is the ijara financing, which underlies the preparation of this study. Research uses descriptive method of analysis. The research objective was to determine how the application of PT. Bank Syariah “X” in ijara financing problems, how it compares ijara financing problems in PT Bank Syariah “X” with non-performing loans at conventional banks, and how it compares to compliancewith SFAS 107 on accounting ijara at PT. Bank Syariah “X”. The benefits of research for the PT Bank Syariah “X” can be an evaluation of the practice that has been done in Indonesia Islamic banking world. Bank Syariah “X”. Accounting records ijara financing for the financing of the reverse problem of scheduling has been agreed will be recorded as revenue ijara receivables. The conclusion of the study is the recording of the restructuredijara financing, PT Bank Syariah “X” will record the repayment of the existing contract and replace with a new contract that has been adjusted in both the number and schedule of installment payments previously agreed by the customer and the PT. Bank Syariah “X”. Ijarah accounting records adopted by the PT Bank Syariah “X” are in accordance with SFAS 107 on accounting ijara.
Analisa Pengaruh Karakteristik Perusahaan terhadap Tingkat Pengungkapan Tanggung Jawab Sosial Perusahaan pada Perusahaan High Profile yang Tercatat di Bursa Efek Indonesia pada Tahun 2005-2007 Muhammad Yusuf
Binus Business Review Vol. 2 No. 1 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i1.1164

Abstract

This research is to examine corporate social responsibility disclosure and its level in Indonesian companies. Based on a review of previous researches, six independents variables are extracted for a multiple regression analysis. They are company size, profitability, age, leverage, liquidity, and public ownership. The technique for examining multiple regression analysis by using spss 11,5 programs. Samples of this research are 41 high profile companies that listed in Indonesia Stock Exchange in 2005, 2006, and 2007 acquired using purposive sampling method. The results of this research sowed that on significance rate of 5%, the company size, age, leverage, and liquidity has a significance effect with corporate social responsibilities disclosures. While for the profitability and public ownership has no effect with corporate social responsibilities. These results generally coincide with previous research findings on corporate social responsibilities disclosures.
Analisis Penerapan Akuntansi Musyarakah terhadap PSAK 106 pada Bank Syariah X Muhammad Yusuf
Binus Business Review Vol. 3 No. 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1316

Abstract

Islamic accounting standard is necessary in order to support the development of Islamic banking since it becomes the key to success standard Islamic bank in serving the community. Information provided by Islamic banks can be either financial reports or information of Islamic banking products. Broadly speaking, these products funding and lending of Islamic banks mobilize funds are grouped in a scheme consisting of the principles of Islamic banks are wadi'ah financing and mudarabah financing. The research focuses on the profit and loss sharing scheme, particularly the Musharakah financing. This research is to compare between theory and practice prevailing in the company, especially in the accounting treatment and measurement of the Musharaka Islamic Bank X, about whether or not the accounting treatment in accordance with PSAK 106. Accounting Musharaka. The results of this study suggest that accounting Applied Islamic Bank X, are in accordance with PSAK 106, only in writing the name of the estimates in recording with financing terms should be replaced with Musharaka investment.
Analisis Faktor-Faktor yang Memengaruhi Tingkat Perolehan Margin dengan Akad Murabahah pada Bank Syariah X Muhammad Yusuf; Rini Kurnia Sari
Binus Business Review Vol. 4 No. 2 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i2.1382

Abstract

This study aims to find out and analyze the factors that affect the level of turnover margin financing murabahah contract on Sharia Bank X and to know the most influential factor on the level of revenue and margins with murabaha contract to know the calculation of turnover margin murabaha financing. The population of this research was the financial statement and the sample was quarterly income statement from 2005 until 2011. This study employed a secondary data collection methods and field research by doing research on Muamalat Institute. Analysis tools used SPSS software version 19.0. Based on the results, the study indicated that factors affecting the level of margin financing murabaha are the overhead cost factor with R2 of 0.73 and test results of F-test of 72.684, as well as a significant level of 0.0001 and administrative costs with the R2 of 0.93 and test results F-test of 72.684, as well as a significant level of 0.037. While, the financing volume factor does not affect the rate of margin on murabaha financing. The most influential factor is the overhead factor.
Co-Authors Rini Kurnia Sari