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All Journal Banque Syar'i : Jurnal llmiah Perbankan Syariah Morfologi : Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya Neraca Manajemen, Akuntansi, dan Ekonomi Tazkiyya: Jurnal Keislaman, Kemasyarakatan dan Kebudayaan Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi Jurnal Bisnis, Ekonomi Syariah dan Pajak
MUKHLISHOTUL JANNAH
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Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Neraca Manajemen, Akuntansi, dan Ekonomi

 1 
INOVASI AKUNTANSI MUDHARABAH UNTUK PEMBIAYAAN BERBASIS TEKNOLOGI DALAM EKOSISTEM FINTECH SYARIAH Siti Hayfa Sintadewi; Nasywa Auliani; Nur Lailatul Rahmadaniah; Agisna Rahma; Mukhlishotul Jannah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 8 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i8.7295

Abstract

Akuntansi Mudharabah merupakan aspek krusial dalam keuangan syariah, berperan dalam pengelolaan dan pelaporan pembiayaan berbasis kemitraan antara pemodal dan pengelola. Penelitian ini bertujuan untuk mengkaji inovasi akuntansi mudharabah dalam mekanisme pembiayaan berbasis teknologi dalam ekosistem fintech syariah, mengidentifikasi tantangan dan peluang yang ada, serta menganalisis peran standar akuntansi dalam mendukung inovasi tersebut. Penelitian ini menggunakan metode kualitatif dengan analisis deskriptif, dan data sekunder dari jurnal dan juga literatur yang relevan. Hasil penelitian menunjukkan bahwa inovasi dalam akuntansi mudharabah dapat diterapkan melalui integrasi sistem, teknologi baru, dan pengembangan alat akuntansi yang sesuai. Namun, tantangan seperti pemahaman regulasi, kompleksitas akuntansi, dan keterbatasan standar akuntansi perlu diatasi. Penelitian ini menyimpulkan bahwa inovasi dalam akuntansi mudharabah, yang didukung oleh standar akuntansi yang relevan, dapat meningkatkan efisiensi dan transparansi dalam pengelolaan pembiayaan serta mendukung ekosistem fintech syariah yang lebih berkelanjutan.
IMPLEMENTASI AKAD ISTISHNA PADA HOME INDUSTRY MAMA AWAH JAHIT DI KELURAHAN SUMURPECUNG KOTA SERANG Nazwa Septiani; Fidela Syahda; Fany Cahyaningsih; Dea Anastya Putri; Mukhlishotul Jannah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 11 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i11.7527

Abstract

This research aims to analyze the application of the istishna contract in buying and selling transactions at the "Mama Awah Jahit" home industry in the Sumurpecung area, Serang City using a qualitative approach. Data collection was carried out through literature study, observation, interviews and documentation. The research results show that the implementation of the istishna contract in this case has fulfilled the required pillars, however there are differences in views between the Hanafi and Shafi'i schools of thought regarding the payment mechanism. This research also concludes that the istishna contract can be terminated if one party does not carry out its obligations according to the agreement. This research highlights the differences in views between the Hanafi and Shafi'i schools of thought in implementing the istishna contract. This difference shows the importance of a deep understanding of Islamic law in transactions. This research provides an important contribution in understanding the application of the istishna contract in the context of small and medium businesses, especially in home industry. The results of this research can be a reference for business actors and other researchers.
PENERAPAN AKUNTANSI WAKAF DI PROVINSI BANTEN Safira Hijriah; M. Reza Hidayatullah; Salsabillah, Salsabillah; Mukhlishotul Jannah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 12 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i12.7573

Abstract

This research examines the application of waqf accounting in waqf management institutions in Banten Province with a focus on the implementation of PSAK 112, the accounting standard for waqf in Indonesia. This research was conducted at the Regional Office of the Ministry of Religious Affairs of Banten Province as one of the centers of waqf information and supervision in the area. The purpose of this study is to understand how waqf institutions record and report waqf assets and benefits in accordance with the standard, evaluate the obstacles faced in its implementation, and examine the role of local government in supporting more transparent and accountable waqf management. This research uses qualitative methods through interviews and document analysis as primary and secondary data sources. The results are expected to provide a clearer picture of waqf accounting practices in Banten Province as well as recommendations to improve professionalism and public trust in waqf management in this area.
AKAD SALAM DALAM JUAL BELI ONLINE: PLATFORM TIKTOK SHOP Khalda Khairunnisa; Resa Aulia; Mega Safitri; Ramanda Setiawan; Mukhlishotul Jannah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 12 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i12.7619

Abstract

This research examines the application of the salam contract in online transactions on the TikTok Shop platform, focusing on a case study of the store Gothfirt_id. A salam contract, as a form of transaction in Islamic law, allows payment to be made in advance for goods that will be received later. This study assesses the conformity of transaction practices on TikTok Shop with sharia principles and Islamic accounting standards regulated in PSAK 103, as well as the strengths and weaknesses of online buying and selling. Using a descriptive qualitative method, data were collected through observation, literature review, and interviews. The results indicate that Gothfirt_id has implemented the principles of salam by adopting advance payment policies, clear product descriptions, and adequate payment options, including Cash on Delivery (COD) and e-wallets. Additionally, the store complies with PSAK 103, covering aspects of recognition, measurement, and disclosure in financial reporting to enhance transparency and accountability. The study concludes that the application of salam in online sales on TikTok Shop can promote fair and sharia-compliant transactions while strengthening customer trust. These findings contribute to the literature on sharia-based e-commerce and the relevance of Islamic accounting standards in digital transactions.
TANTANGAN DALAM PENERAPAN AKUNTANSI MUSYARAKAH DI INDONESIA Nassa Abyan Mufid; Ilham Pratama Setiawan; Muhammad Hafidz Abilla; Muhammad Abi Fauzi Syariffudin; Mukhlishotul Jannah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 12 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i12.7630

Abstract

The implementation of musyarakah accounting in Indonesia faces various challenges, especially in the lack of uniform accounting standards, limited competent human resources, and the complexity of transactions involving assets and profit sharing schemes. This research aims to identify these challenges through a qualitative approach and case studies on Islamic financial institutions. The research results show that the lack of harmonization of accounting standards, public awareness, and technology integration are the main obstacles in the implementation of musyarakah accounting. The proposed solutions include the development of globally recognized sharia accounting standards, increasing human resource competence, intensive socialization, and the use of technology. The implementation of the Musyarakah Mutanaqisah (MMQ) scheme in sharia banking financing shows the advantages of joint ownership and a profit sharing system, even though it faces risks related to transaction costs and taxes. Integrated strategic efforts are needed to optimize the implementation of musyarakah accounting to support the growth of the sharia financial industry in Indonesia.
IMPLEMENTASI AKUNTANSI ZAKAT DI LEMBAGA AMIL ZAKAT: TANTANGAN DAN PELUANG Marwah Ibrahim; Azizah Zalfaa Salzabil; Nabiila Khonsaa Adefia; Mukhlishotul Jannah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 2 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i2.7734

Abstract

The implementation of PSAK 109 in zakat institutions will certainly experience opportunities and challenges that will be faced. This study aims to analyze the implementation of zakat accounting in zakat institutions and identify the challenges and opportunities that arise in the implementation of PSAK 109 accounting standards. With a case study method on zakat institutions, this study explores various aspects related to financial reporting and transparency faced in zakat management. The results of the study indicate that the implementation of PSAK 109 faces various challenges, such as regulatory issues, zakat management organization issues, mustahik and muzakki issues. However, opportunities to improve accountability and public trust are also open through the implementation of good standards. The recommendations in this study are expected to help zakat institutions overcome existing challenges and take advantage of opportunities in strengthening governance and transparency of financial reporting.
ANALISIS KUALITAS LAPORAN KEUANGAN ZAKAT BERDASARKAN PSAK NO.109 (STUDI KASUS PADA BAZNAS PROVINSI BANTEN TAHUN 2023) Mukhlishotul Jannah; Ahmad Farisyi Al-Hasyir; Shofy Zahratunniswah; Eka Rahayu
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 2 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i2.7775

Abstract

Penelitian ini menganalisis kualitas laporan keuangan zakat yang disusun oleh BAZNAS Provinsi Banten tahun 2023 berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 109. Standar ini mencakup pengakuan, pengukuran, penyajian, dan pengungkapan untuk memastikan laporan keuangan yang transparan, akuntabel, dan sesuai syariah. Hasil penelitian menunjukkan bahwa laporan keuangan BAZNAS Provinsi Banten telah mematuhi PSAK No. 109 dengan baik, mencakup laporan posisi keuangan, laporan perubahan dana, laporan arus kas, dan catatan atas laporan keuangan. Peningkatan penerimaan zakat dari tahun 2022 ke 2023 mencerminkan keberhasilan pengelolaan zakat, meskipun terdapat sedikit penurunan dalam penyaluran dana. Penelitian ini juga menemukan bahwa laporan keuangan BAZNAS memberikan informasi rinci mengenai saldo dana zakat, infaq/sedekah, dan dana Nonhalal, yang semuanya disusun berdasarkan konsep harga historis dan arus kas metode langsung. Kesimpulannya, kepatuhan BAZNAS terhadap PSAK No. 109 meningkatkan kepercayaan pemangku kepentingan terhadap pengelolaan zakat, sekaligus menjadi referensi penting untuk pengembangan sistem akuntansi zakat yang lebih baik.
IMPLEMENTASI AKAD MUDHARABAH PADA PRODUK ASURANSI SYARIAH DI INDONESIA Icksan Andhika Darmawan; Nazwa Septiani; Deyna Putri; Mukhlishotul Jannah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 3 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i3.7879

Abstract

Ketika aktivitas ekonomi meningkat, risiko yang harus ditanggung oleh masyarakat meningkat. Dibutuhkan lembaga asuransi untuk meminimalkan hal ini. Dua jenis akad atau perjanjian yang digunakan dalam asuransi syariah adalah akad tabarru' dan akad tijarah (mudharabah). Dalam akad tabarru', underwriting memiliki surplus atau kekurangan. Pada asuransi syariah, menurut kontrak mudharabah, ada dua cara untuk mengelola dana: dengan unsur tabungan (saving) atau tanpa tabungan (non saving). Ada unsur tabungan atau tidak ada unsur tabungan yang terkait dengan produk. Hasil penelitian menunjukkan bahwa akad mudharabah dilaksanakan, yang berarti bahwa peserta memberikan semua modalnya kepada pengelola untuk dikelola dengan prinsip syariah, sehingga keuntungan dibagi secara adil.
Co-Authors Agisna Rahma Ahmad Farisyi Al-Hasyir Azizah Zalfaa Salzabil Bambang Nur Indrawan Dea Anastya Putri Deyna Putri Efi Syarifudin EKA RAHAYU Faidatus Syiriah Falda Nabila Fauziyah Fany Cahyaningsih Fidela Syahda Fitri Fitri Fitri Rohimah Gita Ulfa Andari Hana Maulida Icksan Andhika Darmawan Ilham Pratama Setiawan Khalda Khairunnisa Kharidatul Hasanah M. Reza Hidayatullah Marwah Ibrahim Mega Safitri Muhammad Abi Fauzi Syariffudin Muhammad Hafidz Abilla Muslihah Muslihah Nabiila Khonsaa Adefia Nassa Abyan Mufid Nasywa Auliani Nazwa Septiani Nur Lailatul Rahmadaniah Nurul Inayah Ramanda Setiawan Ratu Mutiara Juliyanti Resa Aulia Safira Hijriah Salsabillah, Salsabillah Shofy Zahratunniswah Siti Hayfa Sintadewi Siti Nurfadia Siti Wiwiarsih Siti Zakia Khalidah Ma`ruf Syahlaa Salsabiil Putri Wahyu Hidayat