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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.
Analisis Akuntansi Istishna : Teori, Aplikasi, dan Pengaruh terhadap Laporan Keuangan Syariah Nurul Inayah; Faidatus Syiriah; Siti Zakia Khalidah Ma`ruf; Falda Nabila Fauziyah; Mukhlishotul Jannah
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 1 (2025): Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v2i1.745

Abstract

Istishna accounting holds a crucial position in Islamic financial practices as it ensures fairness, transparency, and compliance with Sharia principles in recognizing and measuring costs. Istishna, a unique contract for producing goods based on specific orders, emphasizes the prohibition of uncertainty (gharar) and speculation (maysir), aligning financial activities with ethical and moral values. This article delves into the theoretical foundations of istishna accounting, analyzes its implementation in Islamic financial institutions, and evaluates its impact on financial reporting standards. By integrating Sharia principles with modern financial systems, the study highlights how Islamic financial institutions can maintain accountability and integrity while fostering trust among stakeholders. Furthermore, the article discusses challenges such as adapting to dynamic regulatory changes and balancing business needs with Sharia compliance. This research offers practical recommendations to enhance the credibility and relevance of Islamic financial statements, ensuring their alignment with global economic demands while upholding ethical standards.
Manajemen Kas dalam Ekonomi Islam: Studi Kasus pada Bank Syariah di Indonesia Kharidatul Hasanah; Faidatus Syiriah; Siti Zakia Khalidah Ma`ruf; Falda Nabila Fauziyah; Mukhlishotul Jannah
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 2 (2025): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i2.1120

Abstract

Cash management is one of the most crucial aspects of financial management in a company, serving to maintain liquidity, optimize fund utilization, and ensure smooth operations. This study aims to analyze effective strategies and techniques in cash management to improve financial efficiency in a business entity. The method used is a literature review with a qualitative descriptive approach. The results show that proper cash management through cash flow planning, expenditure control, and the utilization of cash surpluses can help companies avoid liquidity issues and increase profitability. Therefore, efficient cash management is essential to support the long-term stability and growth of a company.
Perbandingan Metode IRR (Internal Rate of Return) dan Payback Period dalam Capital Budgeting pada PT. Pertamina (Persero) Hana Maulida; Ratu Mutiara Juliyanti; Siti Wiwiarsih; Siti Nurfadia; Bambang Nur Indrawan; Mukhlishotul Jannah
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 4 (2025): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i4.1202

Abstract

This study reviews the comparison between two popular methods in capital budgeting analysis, namely Internal Rate of Return (IRR) and Payback Period (PP), applied in the investment decision-making process at PT Pertamina (Persero). As a state-owned company in the energy sector that runs various important projects, Pertamina needs to evaluate investment feasibility efficiently. IRR is used to assess the effectiveness of long-term investments by taking into account all cash flows as well as the time value of money, while PP emphasizes more on how quickly the initial capital can be returned. This article uses a literature study method with a descriptive-qualitative approach to explore the advantages and disadvantages of each method. The results of the discussion show that IRR provides a more precise picture of long-term investment returns, while PP is useful for identifying projects that quickly return capital. Nonetheless, the use of each method alone is not comprehensive enough. Therefore, it is recommended that Pertamina integrate IRR and PP with other approaches such as Net Present Value (NPV) and sensitivity analysis to support more comprehensive and strategic investment decisions.