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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Ridwan Ridwan
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala
Economics, Econometrics & Finance

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Journal : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

 1 
ANALISIS PENETAPAN MARGIN PADA PEMBIAYAAN MURABAHAH (STUDI KASUS PADA BPRS RAHMANIA DANA SEJAHTERA KABUPATEN BIREUEN) Muhammad Ferdy Joely; Ridwan Ridwan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Margin is the seller's rights agreed between the seller and the buyer. The profit margin is only found in the sale and purchase agreement. The percentage of profit obtained is an agreement between the seller and the buyer. So far, the BPRS in general still has difficulty in adjusting the determination of the margin, because if the BPRS sets the margin in accordance with applicable BI regulations, it will burden the BPRS because there are differences between customers, products and third party funds from the BPRS and Islamic commercial banks. This study aims to determine the determination of margins in murabaha financing at BPRS Rahmania Prosperous Bireuen Regency. This study uses descriptive qualitative methods, data collection techniques in research conducted interviews, observations, and documentation conducted directly with the SRB manager Rahmania Dana Sejahtera Bireuen Regency. This research resulted in the procedure for determining the murabaha margin at the BPRS.
AKUNTABILITAS DAN TRANSPARANSI PELAPORAN KEUANGAN MASJID (STUDI EMPIRIS: MASJID JAMI’ DI KOTA BANDA ACEH) Abrar Fauzi Maulana; Ridwan Ridwan
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 research is aim to decribe the accountability and transparancy of  financial report of the Jami’ mosque in Banda Aceh. This  research is a describtive-qualitative research. This is a natural research in which the events are not conrolled research. The degree of the interference is a minimal interference. This research apllied cross sectional time horizon. The object of this research is Jami’ mosque in Banda Aceh and the subject of this research is the financial manager and BKM division of Jami’ mosque. The primary data collected by interview is used in this study. The results of this study indicate in general that the application of accountability and transparancy in the financial reporting of the Jami mosque 'in the city of Banda Aceh has not been implemented.
Co-Authors Abrar Fauzi Maulana Muhammad Ferdy Joely