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All Journal SOCA: Jurnal Sosial Ekonomi Pertanian MATEMATIKA Jurnal Theologia AKSIOMA: Jurnal Program Studi Pendidikan Matematika Journal of Degraded and Mining Lands Management Walisongo: Jurnal Penelitian Sosial Keagamaan PRISMA Jurnal Ilmu Alam dan Lingkungan Limits: Journal of Mathematics and Its Applications JURNAL PENDIDIKAN TAMBUSAI Edugama: Jurnal Kependidikan dan Sosial Keagamaan Tarbawy : Jurnal Pendidikan Islam Imajiner: Jurnal Matematika dan Pendidikan Matematika Sains dan Matematika Scientia: Jurnal Hasil Penelitian Jurnal Agrotropika Sustainable: Jurnal Kajian Mutu Pendidikan Tawshiyah: Jurnal Sosial Keagamaan dan Pendidikan Islam AL-FALAH : Journal of Islamic Economics These proceedings represent the work of researchers participating in The International Conference on Elementary Education (ICEE) which is being hosted by the Elementary Education Study Programme School of Postgraduate Studies, Universitas Pendidikan Disclosure: Journal of Accounting and Finance All Fields of Science Journal Liaison Academia and Sosiety Sewagati Jurnal Pendidikan Guru Sekolah Dasar INFERENCE: Journal of English Language Teaching IEB: Journal of Islamic Economics and Business
Soleha Soleha
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Journal : Disclosure: Journal of Accounting and Finance

 1 
Implementasi PSAK NO. 106 Akuntansi Musyarakah Pada Produk Pembiayaan Kepemilikan Rumah Soleha, Soleha
Disclosure: Journal of Accounting and Finance Vol. 1 No. 2 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.514 KB) | DOI: 10.29240/disclosure.v1i2.3775

Abstract

As on of the Business measuring tools, accounting is inseparable from Business Activities owing to its function to provide information about the financial condition and as a medium of accountability between parties. Therefore, accounting standards are essentially required to prevent from any kinds of abuse of Authority and Disputes. Some Research findings highlights that most of the banks have not implemented accounting standards. This Research uses qualitative normative approach by researching financing managers as the Research subjects representing the bank institution. The data Wet collected through instrument of interview and documentation. The data Wet analyzed with qualitative analysis. In practice, this bank has complied with accounting standards. Such statement of accounting standards applied to home financing Products is its conformity with statement of Financial Accounting Standards (PSAK) No. 106 on Musyarakah Accounting.
Penggunaan dan Pengungkapan Pendapatan Non Halal Pada Perbankan Syariah di Indonesia Soleha, Soleha; Silvia, Sineba Arli
Disclosure: Journal of Accounting and Finance Vol. 2 No. 2 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v2i2.5565

Abstract

Use and disclosure of non-halal income in Islamic banking in Indonesia to analyze the use and disclosure of non-halal income in the financial statements of Islamic banking in Indonesia. The purpose of this study is to find out whether Islamic banking in Indonesia has explained the use and disclosure of non-halal income. The research method used is a qualitative method with a descriptive approach. The data used is a type of secondary data. The secondary data referred to in this study was taken from the annual reports of Islamic Commercial Banks (BUS) in Indonesia for the 2020-2021 period which have been published on the official website of each bank that is a member of Islamic Commercial Banks (BUS). Meanwhile, the reports referred to in this study include non-halal income financial reports, both those that are an integral part of a report and those that stand alone. The population in this study is all Islamic Commercial Banks (BUS) in Indonesia for the 2020-2021 period. The results of the research show that in 2021 only Bank Aladin Syariah does not have non-halal sources of income. Meanwhile, for other banks, namely Bank Panin Dubai Syariah in 2020 and 2021, it does not explain the use and acquisition of non-halal income. Other banks such as Bank Bukopin Syariah, Bank Aceh Syariah, BTPN Syariah, BCA Syariah, BJB Syariah, and BSI have explained the source and use of benevolent funds in their financial reports.
Co-Authors Adian Husaini Adipati Napoleon Adrian Adrian Agus Hermawan Aldy, Fahri Bakri Bakri Chairul Imron, Chairul Dian Winda Setyawati Eka Wahyu Ningsih Endin Mujahidin erfandari, ovy Erika Setia ningsih Evahelda Evahelda Fadhila, Rahma Fahim, Kistosil Febrino, Febrino FX. Didik Purwosetiyono Hadarah, Hadarah Hanafiah, Maulidya Hasriani Hasriani, Hasriani Hatamar, Hatamar Iis Herisman Imanudin, M.S. Mufid, Muhammad Syifa'ul Nabillah Anissa Nataris, Galuh Bintang Nona Nona Nugraha, Jodi Putri, Ami Manda Atika Ranaswijaya, Ranaswijaya Rasiman Rasiman Retno Wulansari Rimadhany, Ruzika Saefuddin, Didin Salsabila, Nadhira Ghea Sanjaya, Refki Saputra, Ahmad Rizki Sembiring, Indrila Sibuea, Masrul Zuhri Sineba Arli Silvia, Sineba Arli siska dwi paramitha Subiono - Sumartono, Akhmad Syahfitri Purnama Usadha, I Gst Ngr Rai Utami, Indah Febrianti Widiyani, Dimas Prakoswo Yudi Sapta Pranoto Yunida, Fera