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All Journal AKTSAR: Jurnal Akuntansi Syariah ILTIZAM Journal of Sharia Economic Research Al Huquq : Journal of Indonesian Islamic Economic Law
iwan setiawan
Universitas Islam Negeri SUnan Gunung Djati Bandung
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis of Accounting Treatments for Non-Halal Funds at BAZNAS Bandung Regency Dina Indriantika; Iwan Setiawan; Lina Yulianti
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.16244

Abstract

The purpose of this study was to determine and analyze : 1) The growth of non halal funds at BAZNAS Kabupaten Bandung. 2) Management of non halal funds at BAZNAS Kabupaten Bandung. 3) Accounting treatment of non halal funds at BAZNAS Kabupaten Bandung and its compatibility with Financial Accounting Standards 109 (PSAK 109). This study used a descriptive qualitative method. The data of this study are primary and secondary data. Primary data results from interview and observation and secondary data results from documentation. The results of this study indicate that : 1) The growth of non-halal funds at BAZNAS Kabupaten Bandung always reaches a high number. 2) Management of non-halal funds in terms of sources and receipts is in accordance with PSAK 109. However, in terms of the distribution of non-halal funds, it is not in accordance with sharia principles because the funds have never been distributed. The accounting treatment of non-halal funds at BAZNAS Kabupaten Bandung is in accordance with PSAK 109. BAZNAS Kabupaten Bandung has recognized, measured and presented non halal funds separately from other funds. The non halal funds have been disclosed in the notes to the financial statements regarding the policy of receipt, source, reason, amount and distribution.
Urgensi dan Optimalisasi Peran Dewan Pengawas Syariah (DPS) dalam Aktivitas Pasar Modal Syariah di Indonesia Siti Erlania Fitrianingsih; Iwan Setiawan
Al-Huquq: Journal of Indonesian Islamic Economic Law Vol. 4 No. 2 (2022)
Publisher : Fakultas Syariah IAIN madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/alhuquq.v4i2.6388

Abstract

Perkembangan dunia investasi dalam masyarakat Indonesia semakin meningkat salah satu bentuk investasi yang banyak digunakan yaitu berinvestasi pada Pasar Modal syariah. Salah satu elemen penting dalam pelaksanaan kegiatan pasar modal syariah adanya peran Dewan Pengawas Syariah (DPS) yang memiliki peran utama untuk mengawasi kepatuhan syariah. Metode yang digunakan dalam tulisan ini merupakan jenis penelitian hukum normatif dengan menggunakan pendekatan perundang-undangan. Tujuan dari penulisan ini mengupas kembali akan urgensi serta optimalisasi peran dan tugas DPS dalam melakukan pengwasan terhadap aktivitas pasar modal syariah. Sebenarnya peran DPS telah dirinci dalam peraturan Otoritas Jasa Keuangan (OJK) selaku regulator pada pasar modal syariah. Namun demikian semestinya Indonesia sudah memiliki undang-undang khusus menangani pasar modal syariah karena aturan yang diberlakukan saat ini masih berdasakan pasar modal dengan sistem konvensional yang tentunya berbeda dengan sistem syariah, aturan yang ada saat ini sudah tidak relevan dan tidak dapat mengimbangi perkembangan pasar modal syariah yang telah begitu pesat dan diminati masyarakat muslim khususnya. (The development of the world of investment in Indonesian society is increasing, one form of investment that is widely used is investing in the Islamic Capital Market. One of the important elements in the implementation of Islamic capital market activities is the role of the Sharia Supervisory Board (DPS), which has the main role of overseeing sharia compliance. The method used in this paper is a type of normative legal research using an approach. The purpose of this paper is to review the urgency and optimize the role and duties of DPS in supervising Islamic capital market activities. Actually, the role of DPS has been detailed in the regulations of the Financial Services Authority (OJK) as a regulator of the Islamic capital market. However, Indonesia should already have a special law dealing with the Islamic capital market because the current regulations are still based on the conventional capital market system which is certainly different from the Islamic system, the current regulations are no longer relevant and cannot keep pace with the development of the Islamic capital market. which has been so rapid and in demand by the Muslim community in particular)
Pengaruh Value Added Capital Employed, Value Added Human Capital, dan Structural Capital Value Added Terhadap Return On Assets (ROA) pada Bank Umum Syariah di Indonesia periode 2016-2020 Rena Vidia Hodijah; Iwan Setiawan; Ramadhani Irma Tripalupi
ILTIZAM Journal of Shariah Economics Research Vol. 7 No. 1 (2023): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

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Abstract

The purpose of this study is to determine and analyze the effect of 1)VACA to ROA 2) VAHU to ROA 3) STVA to ROA based on PSAK 19 on Islamic banks in Indonesia. The independent variables in this study are Value Added Capital Employed (VACA) (X1), Value Added Human Capital (VAHU) (X2), and and Structural Capital Value Added (STVA) (X3) and the dependent variable in this study is Return On Assets (ROA) (Y). The method in this study is a quantitative method and uses a descriptive approach. Conducted statistical tests including descriptive analysis, multiple linear analysis, classical assumption test, hypothesis testing consisting of T test and F test and determination analysis. The results in this study according to the T test or partial test stated that 1) VACA (X1) had a positive effect on ROA, 2) VAHU (X2) had a negative effect on ROA, 3) STVA (X3) had a negative effect on ROA. 4) based on the results of the analysis of the F test or simultaneous test, it is stated that VACA (X1), VAHU (X2), STVA (X3) have a positive effect on return on assets (ROA)
Co-Authors Dina Indriantika Lina Yulianti Ramadhani Irma Tripalupi Rena Vidia Hodijah Siti Erlania Fitrianingsih