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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Aktiva : Riset Akutansi dan Keuangan FUNDS: Jurnal Ilmiah Akutansi, Keuangan, dan Bisnis
Rini Purnamasari
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Kehidupan Keuangan Keluarga Muslim Rini Purnamasari; Ahmad Abbas
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 2 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (733.14 KB) | DOI: 10.47467/alkharaj.v4i2.667

Abstract

Economic needs sometimes become one of the sources of problems in household life, but they can be solved if the family is built by good financial management. This research aims to demonstrate practices of household accounting by studying the life of muslim family. The type of this research is qualitative using a case study approach. Informants of this research were household units of muslim family. Data analysis in this research used reductions, displays, and inferences. The result of this research discloses that the conceptual framework of household accounting Islamic is found in muslim families under the method of recording cash basis. The practice of household accounting can be built in accounting cycles starting from transaction documents, recorded into general journals, conducted the posting into ledgers, prepared adjusting journals, and financial statements including activity, and financial position statements. Informants of muslim family in this research recognize the expenditure of Zakat, Infaq, and Shadaqah (ZIS) Keywords: Accounting; Islamic; Family; Financial Statements; Household
FINTECH dan Akseptabilitasnya terhadap UMKM Rini Purnamasari; Rismala
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 6 No 3 (2024): Oktober 2024
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v6i3.245

Abstract

Artikel ini bertujuan untuk mendiskusikan keberadaan Fintech dalam menunjang kinerja UMKM. Dengan menggunakan metode studi literatur dan merujuk pada berbagai sumber yang relevan, penelitian menemukan bahwa kehadiran Fintech memberikan manfaat besar bagi UMKM. Fintech tidak hanya memberikan kemudahan dan kecepatan bagi pengguna layanan, tetapi juga menawarkan efisiensi dan keuntungan ekonomis. Bagi penyedia layanan, Fintech mampu mengurangi biaya operasional dan menyederhanakan proses transaksi. Selain sebagai sumber pinjaman modal, Fintech juga berperan dalam proses transaksi dan pengelolaan keuangan UMKM. Meskipun layanan keuangan yang disediakan oleh Fintech Syariah dan konvensional memiliki tujuan yang sama, namun akad pembiayaan Fintech Syariah harus mematuhi prinsip syariat Islam. Dengan demikian, kinerja keuangan UMKM dapat meningkat dengan lebih cepat, mudah, dan efisien, sambil tetap mematuhi prinsip-prinsip syariah. Tiga prinsip syariat yang harus dipatuhi adalah larangan terhadap maisir (bertaruh), garar (ketidakpastian), dan riba (bunga melebihi ketentuan yang ditetapkan). Akad pada pembiayaan syariah juga harus digunakan untuk tujuan tertentu agar sesuai dengan prinsip syariah.
ANALYSIS OF PROFITABILITY OF SHARIA INSURANCE COMPANIES IN INDONESIA Riskayanti, Riskayanti; Rini Purnamasari
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 2 No 1 (2023): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v2i2.8022

Abstract

The sharia insurance industry in Indonesia experienced a decline in profits in 2020. This research was conducted to further analyze the performance of sharia insurance companies in generating profits in 2020 as measured by profitability ratios. Profitability ratios consist of Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Equity (ROE), and Return on Assets (ROA). This research is a type of descriptive quantitative research and data collection uses documentation techniques by taking secondary data in the form of sharia insurance company financial reports in 2020 which are available on the Financial Services Authority (OJK) website. The number of companies studied was thirteen companies. The results of this research show that: the profitability of sharia insurance companies in 2020, both in terms of gross profit margin (GPM), net profit margin (NPM), return on equity ratio (ROE), and return on assets ratio (ROA), is in poor condition , because the average value of GPM, NPM, ROE and ROA for sharia insurance companies is below 12%. The average GPM value of sharia insurance companies in 2020 was 0.86%, NPM was 0.76%, ROE was 0.35%, and ROA was 0.27%. Based on the results of calculating these four ratios, the performance of sharia insurance companies is still less than optimal in generating profits because the values ​​of the four profitability ratios are below the average standard of 12% Keywords : Profitability, GPM, NPM, ROE, ROA
Co-Authors Ahmad Abbas Riskayanti, Riskayanti Rismala