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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Al-Intaj: Jurnal Ekonomi dan Perbankan Syariah
Meutia Fitri
Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Syiah Kuala
Religion Economics, Econometrics & Finance

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PENGARUH PEMBIAYAAN MUSYARAKAH, MARKET SHARE DAN MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA Ayu Yunita; Meutia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to examine the influence of musyarakah financing, market share, and intellectual capital to financial performance on islamic commercial banks in Indonesia in 2013-2018. The research type used is verificative research by using Purposive sampling method. The target population of this research are 14 islamic commercial banks in Indonesia and the sample of the research are islamic commercial banks. The data used in this research are secondary data, which are gotten from for the book year ended December 31, 2013, 2014, 2015, 2016, 2017, and 2018. The result of this research show that musyarakah financing, market share, and intellectual capital silmutaneously influence to financial performance. Partially, musyarakah financing has influence to financial performance, market share has influence to financial performance, and intellectual capital has influence to financial performance.
PENGARUH JUMLAH ZAKAT PRODUKTIF, UMUR PRODUKTIF, JUMLAH TANGGUNGAN, DAN PENGAWASAN TERHADAP PRODUKTIVITAS USAHA (SURVEY PADA MUSTAHIK KABUPATEN PIDIE) Assafriani Assafriani; Meutia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the influence of   productive zakat amount, productive age, dependents of mustahik, and controll towards  productivity of mustahik reaching. This research is conducted by taking samples of mustahik who earn productive zakat from Baitul Mal Pidie and chosen sample for 53 mustahik. The data and information collection used in this study was documentation technique. The data used was the secondary data which directly collected from Baitul Mal Pidie. The testing of independent variable influence toward the dependent variabel used this study was multiple regression model by using SPSS 23.The result of the reseach shows that simultaneously productive zakat amount,productive age, dependents of mustahik, and control have an effect productivity of mustahik reaching.   However partially only variable productive zakat amount and controll that effect the productivity of mustahik reaching. Productive age and dependents of mustahik are not affect the productivity of mustahik reaching
EFEKTIFITAS PENGELOLAAN ZAKAT DI BAITUL MAL BENER MERIAH Yuni Simah Bengi; Evi Mutia; Meutia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.21219

Abstract

This research had a purpose to evaluate Baitul mal regulation in bener meriah. It is used both primary data such as interview with narasumber they are the staff of Baitul maal in bener meriah and documentary data in the Baitul mal bener meriah and secondary data such as financial data in Baitul mal bener meriah. The purpose of this research is to know how the Baitul mal in bener meriah doing the activity and operasional and is it follow the regulation that government state. It is a qualitative research with interactive analysis method such as collecting data, reducting data, verivication data and got the result to examine the problem. This research had a result such as The level of effectiveness in distributing zakat funds for 5 years is in the Very Ineffective category (ACR20%). The level of effectiveness of the distribution of zakat funds for 5 years is in the Very Ineffective category (ACR20%) and The effectiveness of zakat management starts from the Management of Biatu Mall, Bener Meriah Regency, which distributes zakat once a year, but if there is a situation of urgency, the distribution of zakat funds can be carried out before the due date for the distribution of zakat funds.
EFISIENSI DAN EFEKTIVITAS PENDISTRIBUSIAN ZAKAT DI BAZNAS KABUPATEN TAPANULI SELATAN Mega Sri Rahayu; Meutia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023: IN PRESS
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.21806

Abstract

The development of the Amil Zakat Institution raises various problems. Lack of understanding of zakat rules is the main factor behind various violations of zakat rules and misuse of zakat distribution. This study aims to determine the efficiency and effectiveness level of the distribution of zakat in Baznas, South Tapanuli Regency. This research uses mixed, qualitative, and quantitative approaches with interview and documentation data collection techniques. The production approach is used to determine the input-output variables, while the assumptions use CRS (Constant Return to Scale) to determine the input-oriented variables. The variables in this study consisted of employee salaries and operating costs as the input-oriented variables, while the output variables consist of the distribution of zakat funds and receipt of zakat funds. The results of this study indicate that the Baznas of South Tapanuli Regency has an efficiency level of 100% for three consecutive years, 2019, 2020, and 2021, while its effectiveness average is 72.76%, which is considered effective (between 70 to 89%).
Implementation of PSAK 401 and PSAK 409 in a Mosque-Based Zakat Institution: Evidence from Aceh, Indonesia Evi Mutia; Wan Darjatul Ulya; Nadirsyah Nadirsyah; Meutia Fitri; Rahayu Abdul Rahman
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 2 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i2.12365

Abstract

Purpose: This study examines the implementation of Indonesian Financial Accounting Standards (PSAK) 401 and 409 in the financial reporting of the Charity House of Jamik Mosque, Universitas Syiah Kuala, and identifies the principal challenges affecting their applicationDesign/Methodology: The study employed a qualitative descriptive design. Primary data were obtained through an open-ended interview with a finance and accounting staff member, and secondary data from the institution’s published financial statements and related reporting documents. Data were analysed using Miles, Huberman, and Saldaña’s (2019) interactive approach, comparing the institution’s reporting practices with the recognition, measurement, presentation, and disclosure requirements of PSAK 401 and PSAK 409.Findings: The institution has implemented several fundamental elements of PSAK 401 and PSAK 409, preparing the principal financial statements and recording cash-based zakat, infaq, and sadaqah transactions, but implementation remains partial. The main weaknesses are the absence of fair-value measurement for non-cash contributions and incomplete disclosure of accounting policies, valuation methods, fund reconciliation, and allocation policies. Manual recording, limited staff understanding of sharia accounting standards, and weak accounting-system integration further constrain consistent implementation.Practical Implications: Standardised accounting procedures, staff development, and gradual adoption of low-cost digital reporting tools may strengthen reporting accuracy, transparency, and accountabilityOriginality/Value: This study contributes context-specific empirical evidence from a single, underexplored, university-affiliated mosque-based ZIS institution, drawing on one internal informant and supporting financial documents.
Implementation of PSAK 401 and PSAK 409 in a Mosque-Based Zakat Institution: Evidence from Aceh, Indonesia Evi Mutia; Wan Darjatul Ulya; Nadirsyah Nadirsyah; Meutia Fitri; Rahayu Abdul Rahman
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol. 12 No. 2 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i2.12365

Abstract

ABSTRACTPurpose:This study examines the implementation of Indonesian Financial Accounting Standards (PSAK) 401 and 409 in the financial reporting of the Charity House of Jamik Mosque, Universitas Syiah Kuala, and identifies the principal challenges affecting their application.Design/Methodology:The study employed a qualitative descriptive, cross-sectional design. Primary data were collected through an open-ended interview with a finance and accounting staff member. Secondary data were obtained from published financial statements and related documents, including the statement of financial position, statement of changes in funds, statement of changes in managed assets, cash flow statement, and notes to the financial statements. Data were analysed using the Miles and Huberman interactive model, comprising data collection, data reduction, data display, and conclusion drawing. The institution’s reporting practices were compared with the recognition, measurement, presentation, and disclosure requirements of PSAK 401 and PSAK 409.Findings:The institution has attempted to implement both standards by preparing the principal financial statements and reporting zakat, infaq, and sadaqah transactions. However, implementation remains partial, particularly in the measurement and disclosure aspects. Manual recording procedures, limited staff understanding of sharia accounting standards, and the absence of a fully integrated accounting information system constrain timely and consistent compliance.Practical Implications:An integrated digital accounting system and continuing staff development are required to strengthen reporting accuracy, transparency, and accountability.Originality/Value:This study provides evidence from a university-affiliated mosque-based ZIS institution, a context less frequently examined than formal zakat agencies.
Co-Authors Assafriani Assafriani Ayu Yunita Evi Mutia Mega Sri Rahayu Nadirsyah Nadirsyah Rahayu Abdul Rahman Wan Darjatul Ulya Yuni Simah Bengi