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ANALISIS KINERJA BANK BCA SYARIAH BERDASARKAN METODE RGEC DAN ISLAMICITY PERFORMANCE INDEX Rahmat Daim Harahap; Hendra Harmain; Hasna Hidayah Siahaan
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 9 │ No. 1 │ 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/hf.v9i1.10223

This study aims to review the performance of Bank BCA Syariah through the method measurement that has beeb stipulated in Bank Indonesia Regulation Number 13/1/PBI/2011 concerning the bank soundness rating system using the RGEC and islamicity performace index method. Researcher data that used quantitative data derived from secondary data on financial statements in Bank BCA Syariah 2016-2019. The data analysis in this study resulted in the level of the health of BCA Syariah banks in 2016-2019 is ranked composite 1 in the “Very Healthy” category. This proves that the BCA bank Sharia is able to face the influance of competition. Different, on the method islamicity performance index of BCA Syariah bank is in Good Enough condition it is clear from the ratio of zakat performance index and EDR net profit which is still in the poor category.

Implementasi Bantuan Ekonomi Mikro Melalui Bank Sumut Terhadap Masyarakat Tanjungbalai Pada Masa Pandemi Covid-19 dari Sudut Pandang Ekonomi Islam Muhammad Kaisa Azzimar; Hendra Harmain
Jurnal Ilmiah Ekonomi Islam Vol 8, No 2 (2022): JIEI
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i2.5955

Tujuan penelitian ini untuk mengetahui implementasi bantuan ekonomi mikro melalui Bank Sumut terhadap masyarakat Tanjungbalai pada masa pandemi Covid-19 dari sudut pandang ekonomi Islam. Metodologi penelitian yang digunakan dalam penelitian ini yaitu dengan pendekatan deskriptif kuantitatif. Teknik pengumpulan data yang digunakan dengan adalah dengan menggunakan tekhnik wawancara dan dokumentasi. Berdasarkan penelitian ini bahwa implementasi bantuan ekonomi mikro melalui Bank Sumut terhadap masyarakat Tanjungbalai pada masa pandemi Covid-19 dari sudut pandang ekonomi Islam ialah dengan memberikan program kredit yaitu KUR (Kredit Usaha Rakyat) yang ditujukan untuk para Nelayan dan pedagang masyarakat Tanjungbalai melalui UMKM nya. PT Bank Sumut Memberikan Kredit Kepada masyarakat Nelayan dan Pedagangkarena para Nelayan dan pedagang memiliki rasa tanggungjawab penuh terhadap roda perekonomian keluarga di rumah masing-masing dalam ketahanan pangan ekonomi, bagaimana mereka bisa hidup dan menghidupi, terutama bagi mereka yang memiliki anggota keluarga yang banyak. Tentunya tanggung jawab pendidikan anak-anak, mobilasi kehidupan yang dicukupi setiap harinya membutuhkan ketahanan pangan ekonomi, hal ini menunjukkan kepedulian PT Bank Sumut dalam membangun pembangunan Bangsa dan Negara melalui perekonomian kerakyatan, atau bela masyarakat. Hal itu pula sesuai dengan sudut pandang ekonomi Islam, khususnya dalam hal tolong menolong sesuai dengan perintah agama baik di dalam Al-qur’an maupun Hadits Nabi SAW.

Evaluasi Laporan Pertanggung Jawaban pada Kontrak Asuransi Berdasarkan PSAK 108: Studi Kasus PT Allianz Life Indonesia Vision Batu Bara Mdn 138 Nurhalimah Apriliani; Hendra Harmain; Rahmat Daim Harahap
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.605

Statement of Financial Accounting Standards (PSAK) 108 is an accounting standard that is used as a guide for accountants in the recognition, measurement and presentation of sharia insurance transactions. This research aims to produce financial reports that are accurate, reliable and relevant so as to make people believe in the company. The method used in this study uses a qualitative descriptive research method. The subject of this research is the administrative and financial staff of PT. Allianz, which records company transactions. Analysis that is based on the notions or facts as they are in a systematic and accurate way. Data analysis techniques include data reduction, data presentation, and drawing conclusions. Based on the results of the research that has been done, it can be concluded that the Evaluation of Liability Reports on Insurance Contracts at PT. Allianz Life Indonesia Vision Coal MDN 138 The company accepts premium payments and develops business activities with a purely profit orientation, ignoring several syar'i prohibitions such as the elements of maisir, gharar and usury. Compliance with PSAK in sharia insurance contracts in companies that comply with financial rules according to accounting standards, despite the fact that much remains to be evaluated in terms of insurance claims. Keywords : Liability Report, Insurance Contract, PSAK 108.

Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada Usaha Mikro Kecil dan Menengah (UMKM) di Kec. Kualuh Selatan Kab. Labuhanbatu Utara Sri Ainun; Hendra Harmain; Khairina Tambunan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.970

The aim of this research is to analyze the application of accounting based on SAK EMKM to UMKM in South Kualuh Selatan, North Labuhanbatu Utara. This research was conducted using qualitative methods with a descriptive approach and the application of recording financial reports based on SAK EMKM with primary and secondary data taken from UMKM in South Kualuh Selatan, North Labuhanbatu Utara. Data collection techniques in this research used observation, interview and documentation techniques and the analysis techniques used were data reduction, presentation and drawing conclusions. The research results show that the majority of Micro, Small and Medium Enterprise Owners (UMKM) understand SAK EMKM. Information in financial reports is still presented very simply and manually. The difficulties faced by UMKM players are the lack of training courses on financial reports and SAK EMKM by practitioners, lack of time, they assume that financial reports are difficult to understand, and low awareness of improving financial reports in accordance with SAK EMKM. Keywords: SAK EMKM, Financial Report Recording System, UMKM

Evaluasi Laporan Pertanggung Jawaban pada Kontrak Asuransi Berdasarkan PSAK 108: Studi Kasus PT Allianz Life Indonesia Vision Batu Bara Mdn 138 Nurhalimah Apriliani; Hendra Harmain; Rahmat Daim Harahap
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.605

Statement of Financial Accounting Standards (PSAK) 108 is an accounting standard that is used as a guide for accountants in the recognition, measurement and presentation of sharia insurance transactions. This research aims to produce financial reports that are accurate, reliable and relevant so as to make people believe in the company. The method used in this study uses a qualitative descriptive research method. The subject of this research is the administrative and financial staff of PT. Allianz, which records company transactions. Analysis that is based on the notions or facts as they are in a systematic and accurate way. Data analysis techniques include data reduction, data presentation, and drawing conclusions. Based on the results of the research that has been done, it can be concluded that the Evaluation of Liability Reports on Insurance Contracts at PT. Allianz Life Indonesia Vision Coal MDN 138 The company accepts premium payments and develops business activities with a purely profit orientation, ignoring several syar'i prohibitions such as the elements of maisir, gharar and usury. Compliance with PSAK in sharia insurance contracts in companies that comply with financial rules according to accounting standards, despite the fact that much remains to be evaluated in terms of insurance claims. Keywords : Liability Report, Insurance Contract, PSAK 108.

Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada Usaha Mikro Kecil dan Menengah (UMKM) di Kec. Kualuh Selatan Kab. Labuhanbatu Utara Sri Ainun; Hendra Harmain; Khairina Tambunan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.970

The aim of this research is to analyze the application of accounting based on SAK EMKM to UMKM in South Kualuh Selatan, North Labuhanbatu Utara. This research was conducted using qualitative methods with a descriptive approach and the application of recording financial reports based on SAK EMKM with primary and secondary data taken from UMKM in South Kualuh Selatan, North Labuhanbatu Utara. Data collection techniques in this research used observation, interview and documentation techniques and the analysis techniques used were data reduction, presentation and drawing conclusions. The research results show that the majority of Micro, Small and Medium Enterprise Owners (UMKM) understand SAK EMKM. Information in financial reports is still presented very simply and manually. The difficulties faced by UMKM players are the lack of training courses on financial reports and SAK EMKM by practitioners, lack of time, they assume that financial reports are difficult to understand, and low awareness of improving financial reports in accordance with SAK EMKM. Keywords: SAK EMKM, Financial Report Recording System, UMKM

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