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All Journal ISTIKHLAF: Jurnal Ekonomi, Perbankan & Manajemen Syariah Jurnal Pengabdian Nusantara
Ali Topan Lubis
Sekolah Tinggi Agama Islam Negeri Mandailing Natal
Religion Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences

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Pencatatan Akuntansi Transaksi Pembiayaan Murabahah Ali Topan Lubis; Muhammad Zaki
ISTIKHLAF: Jurnal Ekonomi, Perbankan dan Manajemen Syariah Vol 4 No 1 (2022): (Maret 2022)
Publisher : Institut Agama Islam Yasni Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51311/istikhlaf.v4i1.417

Abstract

Dalam pembiayaan murabahah diperlukan adanya perlakuan akuntansi, perlakuan akuntansi merupakan sistem akuntansi untuk melihat bagaimana proses pencatatan terhadap produk pembiayaan yang memakai sistem jual beli dari pihak-pihak yang terkait menjadi sistem akuntansi yang dipakai lembaga keuangan syariah. Sedangkan manfaat dari perlakuan akuntansi akan berdampak pada laporan keuangan syariah yang disajikan sesuai dengan PSAK No. 101. Namun kenyataannya perlakuan akuntansi pembiayaan murabahah belum di imbangi dengan perlakuan akuntansi yang baik, buktinya masih banyak entitas atau bank syariah yang masih melanggar ketentuan yang ada di PSAK No 102. Metodologi yang di gunakan dalam penelitian ini adalah metode kualitatif di mana penelitian yang bersifat deskriptif dan cenderung menggunakan analisis. Proses dan makna (perspektif subjek) lebih ditonjolkan dalam penelitian kualitatif. Landasan teori dimanfaatkan sebagai pemandu agar fokus penelitian sesuai dengan fakta di lapangan. Selain itu landasan teori ini juga bermanfaat untuk memberikan gambaran umum tentang latar penelitian dan sebagai bahan pembahasan hasil penelitian. Ketentuan tentang akuntansi mudharabah diatur dalam PSAK 105 tahun 2007 tentang akuntansi mudharabah. Standar ini mengatur pengakuan dan pengukuran transaksi baik dari pemilik dana maupun pengelola dana. Adapun yang diukur mengenai dana mudharabah yang disalurkan, jenis investasi kas maupun non kas, penurunan nilai invenstasi sebelum usaha di mulai, dana penghasilan usaha, kerugian akibat kelalaian, penyertaan dana pengelolaan dan bagi hasil.
Strategy to Improve Financing for Gold Installment Products at PT Bank Syariah Indonesia, Tbk. KCP Panyabungan Ali Topan Lubis; Muhammad Safii Handika; Meliana Meliana; Muda Ahmad Siregar; Abdul Rasyid; Lahuddin Lahuddin; Khoirun Nisa; Ermadina Lubis; Amelia Dewita
Jurnal Pengabdian Nusantara Vol. 4 No. 3 (2026): JUNI
Publisher : Konsorsium Nasional Pengelola Jurnal Pengabdian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jpn.v4i3.248

Abstract

This study aims to analyze the strategy for increasing gold installment financing at PT Bank Syariah Indonesia, Tbk., Panyabungan Branch Office. Gold installment financing is a financing service offered by Islamic banks to facilitate the public's ability to own gold as an investment instrument through an installment payment system in accordance with Sharia principles. This product is a popular investment alternative because gold has a relatively stable value and can be used as a form of long-term savings. This study used a qualitative approach with a descriptive approach. Data collection techniques included interviews, observations, and documentation with the bank and customers using the gold installment product. The data obtained were then analyzed using qualitative data analysis techniques through the stages of data reduction, data presentation, and conclusion drawing. The results indicate that the gold installment financing mechanism at PT Bank Syariah Indonesia, Tbk., Panyabungan Branch Office is implemented through several stages: the customer's financing application, the bank's feasibility analysis process, the execution of the contract, and the installment payments according to the agreed term. Strategies to increase gold installment financing include product promotions, improving customer service quality, and educating the public about gold investment and Islamic banking products. Furthermore, utilizing digital media is also a strategy to expand the reach of gold installment financing products to the public. This study also found that the increase in gold installment financing was influenced by several supporting and inhibiting factors. Supporting factors include high public interest in gold investment and the ease of the financing application process. Meanwhile, inhibiting factors include low public understanding of Islamic banking products and diverse economic conditions.
Co-Authors Abdul Rasyid Amelia Dewita Ermadina Lubis Khoirun Nisa Lahuddin Lahuddin Meliana Meliana Muda Ahmad Siregar Muhammad Safii Handika Muhammad Zaki