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All Journal FIKRI : Jurnal Kajian Agama, Sosial dan Budaya Jurnal Ilmiah Ekonomi Islam Iqtishodia: Jurnal Ekonomi Syariah Akuntansi'45 International Journal of Community Engagement Payungi Islamic Economics and Business Review (IESBIR) Balance : Media Informasi Akuntansi dan Keuangan I-PHILANTHROPY: A Research Journal on Management of Zakat and Waqf Equivalent : Journal of Economic, Accounting and Management Al-Muhasib: Journal of Islamic Accounting and Finance Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan Jurnal Ekonomi Bisnis dan Kewirausahaan Jurnal Semesta Ilmu Manajemen dan Ekonomi Jurnal Integritas Serasan Sekundang Jejak digital: Jurnal Ilmiah Multidisiplin Ekoman: Jurnal Ekonomi, Bisnis Dan Manajemen Jurnal Cakrawala Akademika
Peny Cahaya Azwari
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Produksi Tanpa Stok, Akuntansi Tanpa Pencatatan: Ironi Implementasi Akad Istishna (PSAK 404) pada Bisnis Pre-Order UMKM: (Stockless Production, Unrecorded Accounting: The Irony of Istishna Contract (PSAK 404) Implementation in MSMEs' Pre-Order Business) Wahyu Sarvian Saputra; Oktaviani Putri Ramandhani; Maharani Azizah; Peny Cahaya Azwari
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 5 No. 1 (2025)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muhasib.v5i1.2238

Abstract

Abstract: This study examines the implementation of the Istishna' contract (PSAK Sharia 404) in pre-order e-commerce transactions by MSMEs—a rapidly growing business model in Indonesia that lacks comprehensive study from Islamic accounting perspectives. Using a descriptive qualitative approach and a single case study of a food MSME in Palembang, primary data was collected through in-depth interviews and analyzed against PSAK Sharia 404 and DSN-MUI Fatwa No. 06/DSN-MUI/IV/2000. Findings reveal substantive alignment between pre-order practices and core principles of the Istishna' contract regarding: (1) production-on-demand, (2) capital efficiency, and (3) overstock risk mitigation. However, three critical gaps were identified: (a) absence of formal accounting records for revenue/cost recognition, (b) lack of written contracts governing product specifications, delivery schedules, and cancellation mechanisms, and (c) vulnerability in delayed-payment risk management. This research contributes original insights by proposing an adaptation framework for PSAK 404 in MSME e-commerce, emphasizing the urgency of contract digitization, sharia accounting training, and transparency integration in digital business ecosystems. The implications advocate structured mentoring policies to align digital economic practices with Islamic muamalah principles and sharia accounting standards. Abstrak: Penelitian ini menganalisis implementasi akad Istishna' (PSAK Syariah 404) dalam transaksi e-commerce pre-order UMKM—sebuah model bisnis yang berkembang pesat di Indonesia namun minim kajian komprehensif dari perspektif akuntansi syariah. Dengan pendekatan kualitatif deskriptif dan studi kasus tunggal pada pelaku UMKM makanan di Palembang, data primer dikumpulkan melalui wawancara mendalam, kemudian dianalisis melalui perbandingan kriteria PSAK Syariah 404 dan Fatwa DSN-MUI No. 06/DSN-MUI/IV/2000. Temuan mengungkap kesesuaian substantif antara praktik pre-order dengan prinsip dasar akad Istishna' dalam hal: (1) produksi berbasis permintaan, (2) efisiensi modal, dan (3) mitigasi risiko kelebihan stok. Namun, teridentifikasi tiga kesenjangan kritis: (a) absennya pencatatan akuntansi formal untuk pengakuan pendapatan/biaya, (b) tidak adanya kontrak tertulis yang mengatur spesifikasi produk, jadwal pengiriman, dan mekanisme pembatalan, serta (c) kerentanan manajemen risiko pembayaran tertunda. Studi ini memberikan kontribusi orisinal dengan mengusulkan kerangka adaptasi PSAK 404 untuk e-commerce UMKM, menekankan urgensi digitalisasi kontrak, pelatihan akuntansi syariah, dan integrasi prinsip transparency dalam ekosistem bisnis digital. Implikasi penelitian mendorong kebijakan pendampingan terstruktur guna menyelaraskan praktik ekonomi digital dengan prinsip muamalah Islam dan standar akuntansi syariah.
Penerapan Prinsip Mudharabah dalam Akuntansi Syariah: pada PT Bank Syariah Rahmat HIdaya; Kheyra Al Zaphira; Bias Puspa Pitaloka Dewa Brata; Peny Cahaya Azwari
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 2 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i2.937

Abstract

PT Bank Syariah's use of mudharabah concepts in Islamic accounting is examined in this paper. An agreement for profit sharing between the fund manager (mudharib) and the fund owner (shahibul maal) is known as mudharabah. The purpose of this research is to investigate how well mudharabah concepts align with the National Sharia Council's Fatwa and PSAK No. 105. The results show that PT Bank Syariah has applied mudharabah accounting principles in accordance with PSAK 105 in measuring, recognizing, presenting, and disclosing mudharabah financing transactions. However, the implementation of mudharabah pillars and conditions has not fully complied with the Fatwa of the National Sharia Council. Transaction recording uses the completion date method and cash recognition. Mudharabah investments are presented at their carrying value. Nevertheless, the portion of mudharabah financing is still smaller compared to murabahah contracts. This study concludes that PT Bank Syariah needs to improve the conformity of mudharabah principles with the Fatwa of the National Sharia Council.
Implementasi Akuntansi Syariah : Tantangan dan Solusi dalam Praktek Bisnis Faturochman Faturochman; Naufal Riandra Saputra; Tissa Putri Agustin; Peny Cahaya Azwari
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 2 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i2.1101

Abstract

The implementation of sharia accounting in business practice has become increasingly significant amidst the growing awareness of Islamic values in economic activities. Sharia accounting is not merely a financial recording tool but also a system that upholds principles of justice, transparency, and accountability in accordance with Islamic teachings. However, its application in the business world still faces several challenges, such as limited understanding among business actors, a lack of qualified human resources, and the uneven adoption of sharia accounting standards. This study aims to identify the main challenges in implementing sharia accounting and propose practical solutions in terms of regulation, education, and system innovation. Using a qualitative approach and literature review, the findings indicate that strong collaboration between regulators, academics, and business practitioners is essential to build a sustainable sharia accounting ecosystem that aligns with modern business needs.
ANALISIS PERAN AKUNTANSI TRANSAKSI MUDHARABAH DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS KEUANGAN : TINJAUAN LITERATUR Muhammad Rezky; Muhammad Fathul Mubbin; Muhammad Haikal Anugrah; Peny Cahaya Azwari
Jurnal Cakrawala Akademika Vol. 2 No. 1 (2025): Edisi Juni 2025
Publisher : PT. Pustaka Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70182/jca.v2i1.391

Abstract

Penelitian ini bertujuan untuk menganalisis peran akuntansi transaksi mudharabah dalam meningkatkan transparansi dan akuntabilitas keuangan melalui pendekatan tinjauan literatur. Mudharabah, sebagai salah satu akad kerjasama bagi hasil utama dalam keuangan syariah, menuntut perlakuan akuntansi yang spesifik untuk memastikan hak dan kewajiban para pihak ( shahibul maal dan mudharib) tercermin secara adil dan transparan. Studi ini mengkaji berbagai literatur ilmiah, termasuk jurnal, buku, dan standar akuntansi syariah yang relevan, untuk mengidentifikasi bagaimana praktik akuntansi mudharabah—mulai dari pengakuan, pengukuran, penyajian, hingga pengungkapan—berkontribusi terhadap peningkatan kualitas informasi keuangan. Hasil kajian menunjukkan bahwa penerapan standar akuntansi mudharabah yang tepat dan konsisten merupakan fondasi penting untuk mewujudkan transparansi laporan keuangan. Transparansi yang dihasilkan memungkinkan para pemangku kepentingan untuk memahami kinerja dan posisi keuangan entitas secara jelas, yang pada gilirannya memperkuat akuntabilitas pengelolaan dana mudharabah. Tinjauan literatur ini menyimpulkan bahwa akuntansi transaksi mudharabah memiliki peran krusial dalam membangun kepercayaan dan menjaga integritas operasional lembaga keuangan syariah melalui peningkatan transparansi dan akuntabilitas.
Pengaruh Penerapan Akuntansi Berbasis Akrual terhadap Transparansi Keuangan: Studi Kasus Pemerintah Daerah di Indonesia Intan Dwi Lestari; Lismita Maharani; Sandra; Peny Cahaya Azwari
Jurnal Cakrawala Akademika Vol. 2 No. 1 (2025): Edisi Juni 2025
Publisher : PT. Pustaka Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70182/jca.v2i1.406

Abstract

Transparency in financial management serves as a crucial cornerstone for establishing an accountable and trustworthy government. To enhance the quality of public sector financial reports, the Indonesian government has adopted an accrual-based accounting system in accordance with Government Regulation Number 71 of 2010, which outlines Government Accounting Standards. This study seeks to assess how the implementation of accrual-based accounting influences the level of financial transparency in local governments. Utilizing a quantitative approach based on case studies of 20 local governments, data were collected through questionnaires and documentation analysis. The findings reveal that accrual-based accounting significantly enhances the transparency of local financial practices reports, by producing more complete, relevant, and publicly accessible information. However, its implementation still faces various challenges, such as limited human, resource capacity, suboptimal technological infrastructure, and lack of commitment from local leaders. Therefore, the success of implementing accrual accounting requires ongoing efforts to strengthen institutional capacity and build a culture of transparent and accountable governance. 
Penerapan Akuntansi Syari'ah Tentang Pembiayaan Murabahah Bank BSI Kota Palembang : Berdasarkan PSAK 408 Bella Saputri; Muhammad Raffi Aidil Adha; Muhammad Holid Latif; Peny Cahaya Azwari
Jurnal Cakrawala Akademika Vol. 2 No. 1 (2025): Edisi Juni 2025
Publisher : PT. Pustaka Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70182/jca.v2i1.418

Abstract

Berdasarkan pedoman yang ditetapkan dalam Pernyataan Standar Akuntansi Keuangan (PSAK) 102 tentang Akuntansi Murabahah, penelitian ini berupaya untuk mengetahui bagaimana akuntansi syariah diterapkan dalam pembiayaan murabahah di Bank Syariah Indonesia (BSI) di Kota Palembang. Salah satu akad pembiayaan yang paling populer digunakan oleh bank syariah Indonesia adalah murabahah, di mana bank membeli suatu barang dan menjualnya kembali kepada nasabah dengan margin keuntungan yang telah ditentukan sebelumnya.. Oleh karena itu, diperlukan sistem pencatatan akuntansi yang transparan, akuntabel, dan sesuai dengan prinsip syariah. Untuk dapat menggambarkan secara menyeluruh penerapan PSAK 102 dalam praktik operasional pembiayaan murabahah, penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Metode pengumpulan data yang digunakan adalah wawancara langsung dengan pihak bank, dokumen laporan keuangan, dan telaah pustaka dari berbagai sumber terkait. Berdasarkan hasil penelitian, Bank Syariah Indonesia di Kota Palembang telah menerapkan prinsip akuntansi syariah sesuai dengan PSAK 102, khususnya dalam hal pengakuan pendapatan, pencatatan transaksi, penyajian laporan keuangan, dan penyampaian informasi penting kepada pemangku kepentingan. Namun, masih terdapat beberapa tantangan seperti kompleksitas administratif dalam proses pencatatan transaksi, serta perlunya peningkatan pemahaman dan pelatihan berkelanjutan bagi SDM perbankan syariah dalam menerapkan standar akuntansi terbaru. Diharapkan penelitian ini dapat membantu meningkatkan prosedur akuntansi syariah dan menjadi panduan bagi lembaga keuangan syariah lainnya dalam membuat laporan keuangan yang mematuhi standar akuntansi dan syariah yang relevan.
Pendekatan Kualitatif dalam Akuntansi Syariah: Konsep, Metodologi, dan Implikasinya Febrita; Heni Saputri; Peny Cahaya Azwari
Jurnal Semesta Ilmu Manajemen dan Ekonomi Vol. 1 No. 4 (2025): Edisi Juni
Publisher : PT PUSTAKA CENDEKIA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71417/j-sime.v1i4.400

Abstract

This study examines the role of qualitative approaches within the context of Islamic accounting, with a focus on exploring the social, ethical, and spiritual dimensions inherent in value-based financial practices. In this context, qualitative methodology provides a more nuanced understanding compared to quantitative approaches, which tend to be limited to numerical data. This research employs a literature review method to identify concepts, methodologies, and implications of qualitative research in Islamic accounting. The findings indicate that qualitative approaches, through strategies such as phenomenology, case studies, and ethnography, offer a holistic depiction of practices and values within Islamic accounting. Moreover, the results suggest practical implications for the development of Islamic Social Reporting (ISR) and highlight the need for regulations that are more adaptable to the social realities of the Muslim community. Therefore, qualitative approaches not only contribute to the richness of academic research but also facilitate a more responsive and humanistic practice in accounting.
Peran Akuntansi Syariah dalam Meningkatkan Transparansi dan Akuntabilitas Pengelolaan Wisata Religi Masjid Agung di Palembang Hanna Rahmadaniah; Natashah Dewanti; Satrio Rekto Sasongko; Peny Cahaya Azwari
Balance: Media Informasi Akuntansi dan Keuangan Vol. 17 No. 2 (2025): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v17i2.20357

Abstract

This study aims to find out more about the implementation of the principles of transparency and accountability in the financial management of the Sultan Mahmud Badaruddin Grand Mosque in Palembang. The main focus of this study is to analyze how these principles are implemented in the context of mosque finances. Through a qualitative descriptive research method involving interviews and observations, this study found that the Sultan Mahmud Badaruddin Grand Mosque in Palembang has shown quite good performance in implementing the principles of transparency and accountability in its financial management. Transparency is carried out from the notification of accurate financial information and openness to criticism and suggestions from the community. Meanwhile, in terms of accountability, the management of mosque finances is still relatively simple and not entirely in accordance with existing accounting standards, which can be seen from the financial records that only cover cash inflows and outflows. Nevertheless, the community and congregation continue to show high trust and satisfaction with the management of mosque finances. The results of this study provide insight into the importance of transparency and accountability in mosque financial management. Additionally, it also offers exemplary models that can be replicated and utilized by other institutions as examples by other mosques. Penelitian ini bertujuan untuk mengetahui lebih jauh terkait penerapan prinsip transparansi dan akuntabilitas pada pengelolaan keuangan Masjid Agung Sultan Mahmud Badaruddin Palembang. Fokus utama penelitian ini yaitu menganalisis bagaimana prinsip-prinsip ini dijalankan dalam konteks keuangan masjid. Melalui metode penelitian deskriptif kualitatif yang melibatkan wawancara dan observasi, penelitian ini menemukan bahwa Masjid Agung Sultan Mahmud Badaruddin Palembang telah menunjukkan kinerja yang cukup baik dalam menerapkan prinsip transparansi dan akuntabilitas pada pengelolaan keuangannya. Transparansi dijalankan dari pemberitahuan informasi keuangan yang akurat dan keterbukaan terhadap kritik dan saran dari masyarakat. Sementara itu, dalam hal akuntabilitas, pengelolaan keuangan masjid masih relatif sederhana juga belum seluruhnya sesuai dengan standar akuntansi yang ada, yang terlihat dari catatan keuangan yang cuma mencakup masuk dan keluar kas. Meskipun demikian, masyarakat dan jamaah tetap menunjukkan kepercayaan dan kepuasan yang tinggi terhadap pengelolaan keuangan masjid. Hasil penelitian ini memberikan wawasan tentang pentingnya transparansi dan akuntabilitas dalam pengelolaan keuangan masjid. Selain itu, praktik-praktik baik yang dapat dijadikan contoh oleh masjid lainnya.
Analisis Peran Akuntansi Syariah Untuk Transparansi Dan Keberlanjutan Ekonomi Lembaga Pembiayaan Syariah Baitul Maal Wa Tamwil (BMT) Mitra Khazanah Palembang Muhammad Rafly; Delvi Ramadani; Bella Puspita Sari; Peny Cahaya Azwari
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4281

Abstract

This research explores the important role of sharia accounting in improving transparency and economic sustainability at BMT Mitra Khazanah Palembang, an Islamic microfinance institution. Use descriptive qualitative method and literature study, this research shows that the implementation of sharia accounting significantly improves the transparency of financial statements and strengthens the trust of members and the community. In addition, sharia accounting also plays a role in promoting economic sustainability by ensuring the institution's financial activities are run in accordance with the principles of fairness, transparency, and social responsibility. Nevertheless, this study also identified several obstacles, such as limited human resources and information systems that have not been optimized. Therefore, this study emphasizes the importance of strengthening the capacity and commitment of institutions to implement Islamic accounting thoroughly and consistently.
The Effect of Sustainability Report and Good Corporate Governance on Firm Value in Manufacturing Companies Listed on the Indonesian Sharia Stock Index (ISSI) Salwa Dzahabiyyah; Mismiwati; Titin Hartini; Rika Lidyah; Peny Cahaya Azwari
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1287

Abstract

This study aims to determine the effect of sustainability reports and boards of commissioners on company value in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) from 2021 to 2023. A quantitative method was used in this study. The secondary data used were annual financial reports and company sustainability reports obtained from official websites and www.idx.co.id. The sampling technique used was purposive sampling. This study used panel data regression analysis as its analysis method. The findings show that sustainability reports have a positive and significant effect on company value, while the board of commissioners (GCG) has a negative and significant effect on company value.
Co-Authors Agus Mukmin Ahmad Zainuri Amrah Mahendra Salasa Anugrah Danial Erlangga ARIS SUTRISNO Bella Puspita Sari Bella Saputri Bias Puspa Pitaloka Dewa Brata Binbud Florado Bunga Mar’atush Shalihah Cempaka Lestari Delvi Ramadani Elsa Julia Faturochman Faturochman Febrita Fitria Futri Hanna Rahmadaniah Heni Saputri Intan Dwi Lestari Iza Tulah Anisa Khairul Rijal Kheyra Al Zaphira Lismita Maharani M. Daffa’ Nur Hidayat M. Romi Junaidi Maharani Azizah Mismiwati Muhammad Aldi Muhammad Fathul Mubbin Muhammad Haikal Anugrah Muhammad Holid Latif Muhammad Nur Fajri Muhammad Paqih Cik Ali Muhammad Raffi Aidil Adha Muhammad Rafly Muhammad Rezky Muhammad Saleh Nabilah Sapirah Natashah Dewanti Naufal Riandra Saputra Nidya Lestari Oktaviani Putri Ramandhani Puja Qodariah Barkah Rachmiya Saputri Raditian Rahmat HIdaya Rika Lidyah Rizki Hasanah Salwa Dzahabiyyah Sandra Satrio Rekto Sasongko Suci Aulia Romadhona Tissa Putri Agustin TITIN HARTINI Wahyu Sarvian Saputra Yulia Juwita