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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi IJLSH
Nurlaili Maghfirah
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Economics, Econometrics & Finance Social Sciences

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ANALISIS KESESUAIAN PENERAPAN STANDAR AKUNTANSI KEUANGAN SYARIAH UNTUK PEMBIAYAAN MURABAHAH DENGAN PSAK NOMOR 102 PADA LEMBAGA KEUANGAN MIKRO SYARIAH DI ACEH BESAR Nurlaili Maghfirah; Evi Mutia; Dinaroe Dinaroe
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

 This study aims to examine the implementation of Statement of Financial Accounting Standards (PSAK) Number 102 concerning murabahah financing in Sharia Cooperatives in Aceh Besar and determine the suitability of the application of PSAK 102 on murabahah financing in Sharia Cooperatives in Aceh Besar. The population of this research is 6 Sharia Cooperatives in Aceh Besar which are registered at the Office of Cooperatives and Small and Medium Micro Businesses in Aceh Besar District which are still active until now and which apply murabahah financing. The analysis was conducted by comparing the implementation of accounting treatment on murabahah financing transactions with PSAK 102. The results showed that the accounting treatment of sharia cooperatives in Aceh Besar in terms of recognition and measurement was not fully following PSAK 102, while the accounting treatment on the presentation and disclosure side was following PSAK 102.
The Application of Criminal Liability of PT. Simeulue Perkasa Sejahtera for Environmental Damage Due to Forest and Land Fires in Nagan Raya Regency Nurlaili Maghfirah; Ridha Nur Ikhsan; Alfiadi; Zulfahmi
International Journal of Law, Social Science, and Humanities Vol. 2 No. 3 (2025): IJLSH - November 2025
Publisher : Lembaga Pusat Studi Sosial dan Humaniora [LPS2H]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70193/ijlsh.v2i3.256

Abstract

This research examines the criminal liability of PT. Simeulue Perkasa Sejahtera (PT. SPS) for environmental damage resulting from forest and land fires in Nagan Raya, Aceh. Utilizing a normative juridical approach, the study analyzes Indonesia’s legal framework, including Undang-Undang No. 32 Tahun 2009 on Environmental Protection and Management, Undang-Undang No. 41 Tahun 1999 on Forestry, and Peraturan Pemerintah No. 71 Tahun 2014 on Peat Ecosystem Protection. Findings indicate that although legal provisions impose strict liability on corporations for environmental harm, law enforcement remains weak and inconsistent. Evidence of fire hotspots within PT. SPS’s concession area failed to result in administrative or criminal sanctions, reflecting broader enforcement challenges such as lack of inter-agency coordination, inadequate forensic expertise, and judicial reluctance. The discussion highlights the importance of attributing liability not only to corporate entities but also to individual actors within the company. Furthermore, the study emphasizes the need for stronger administrative actions and judicial reforms to bridge the gap between law and practice. This research contributes to the discourse on corporate environmental accountability in Indonesia and calls for urgent legal and institutional reforms to ensure environmental justice and uphold international commitments related to climate change and transboundary haze pollution.
Co-Authors Alfiadi Dinaroe Dinaroe Evi Mutia Ridha Nur Ikhsan Zulfahmi