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All Journal Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Journal of Economics and Business Aseanomics Kordinat : Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Indonesian Journal of Business, Accounting and Management PROGRESIF CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnal Akuntansi dan Keuangan Islam (JAKIs) Akurasi
Munir Munir
Sekolah Tinggi Ilmu Syariah Al-Manar Jakarta
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Pemahaman Nilai-Nilai Dasar Akuntansi Syari’ah dan Komunikasi Pedagang dalam Transaksi Jual-Beli Rimi Gusliana Mais; Munir Munir; Saiful Muchlis; Romsiyatul Afifah
Jurnal Akuntansi dan Keuangan Islam Vol 10, No 2, Oktober (2022)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v10i2.339

Abstract

The purpose of this study is to build an understanding of the core values of Islamic accounting and merchant communication in buying and selling transactions. Describe the process of buying and selling transactions carried out by traders in the Rawabadak market. This type of research is a case study with a qualitative approach. Data collection techniques are interviews, observation, and documentation. The results of this study indicate that traders have a good understanding of the core values of Islamic accounting in the form of the value of monotheism, the value of justice ('adl), and the value of prophethood (Nubuwwah), the value of the government (Khilafah), the value of the results (Ma'ad), and they have successfully applied it in their trading process. When communicating with buyers, follow Islamic communication principles and practice good communication. There are complaints of frustration with the nature of buyers who are overbid, but this has never been shown in their service to buyers, they claim to be satisfied with the services provided by traders who explain the selling price.Tujuan dari penelitian ini adalah untuk membangun pemahaman tentang nilai-nilai inti akuntansi Islam dan komunikasi pedagang dalam transaksi jual beli. Mendeskripsikan proses transaksi jual beli yang dilakukan oleh para pedagang di pasar Rawabadak. Jenis penelitian ini adalah studi kasus dengan pendekatan kualitatif. Teknik pengumpulan data adalah wawancara, observasi, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa pedagang memiliki pemahaman yang baik tentang nilai-nilai inti akuntansi Islam berupa nilai tauhid, nilai keadilan ('adl), dan nilai kenabian (Nubuwwah), nilai pemerintah (Khilafah), nilai hasil (Ma'ad), dan mereka telah berhasil menerapkannya dalam proses perdagangan mereka. Saat berkomunikasi dengan pembeli, ikuti prinsip komunikasi Islami dan praktikkan komunikasi yang baik. Ada keluhan frustasi dengan sifat pembeli yang overbid, namun hal ini tidak pernah ditunjukkan dalam pelayanannya kepada pembeli, mereka mengaku puas dengan pelayanan yang diberikan pedagang yang menjelaskan harga jual.
Financial performance analysis of sharia banking with maqashid shariah index method Saiful Muchlis; Munir Munir; Rimi Gusliana Mais
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.669

Abstract

This study aims to determine the financial performance of Islamic banking using the Maqashid Shariah Index financial approach. This study uses a type of descriptive research with a quantitative approach. The population of this study is Islamic commercial banks in Indonesia operating from 2015 to 2020. The sample was determined based on the purposive sampling method, with a total sample of 10 Islamic commercial banks with six years of observation. Data was used in this study in the form of secondary data. The data collection technique uses the documentation method in the form of annual financial reports (annual reports) on the official website of each Islamic commercial bank. The results of the study prove that 1) Bank Muamalat Indonesia (BMI) ranks first in calculating the performance of the maqashid sharia index, and Bank BTPN Syariah (BTPNS) ranks lowest. 2) In general, Islamic banks in Indonesia have fulfilled the three objectives of sharia well, so in the future, this good achievement needs to be developed and improved. Management may be made to determine and implement a reasonable and also appropriate strategy, such as increasing the knowledge and capabilities of the company's human resources, optimizing capital, developing various financing products, and maintaining a spirit of cooperation between Islamic financial institutions with related customers
The Implementation of Good Corporate Governance at Indonesian Sharia Banks: A Review of Regulations and Legal Basis Munir Munir; Rimi Gusliana Mais
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 5 No. 1 (2025): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v5i1.2299

Abstract

The practice of Good Corporate Governance (GCG) in Islamic banking serves as a foundational element that goes beyond mere regulatory compliance, extending to the embedding of Sharia principles throughout all governance processes. This study seeks to evaluate how GCG is implemented at Bank Syariah Indonesia (BSI), assessing the extent to which its practices align with Indonesia’s national legal framework, including Law No. 21 of 2008, PBI No. 11/33/PBI/2009, as well as international standards such as the OECD guidelines and the ASEAN Corporate Governance Scorecard (ACGS). The research employs a literature review methodology with a descriptive-analytical approach, drawing from academic publications, relevant legislation, and BSI’s official reports for the 2023-2024 period. The results indicate that BSI has largely demonstrated strong adherence to core governance principles transparency, accountability, responsibility, independence, and fairness as evidenced by its “Highly Trusted” recognition under the CGPI and compliance with ISO 37301:2021 and ISO 37001:2016 standards. Nevertheless, challenges remain, including low public literacy on the Islamic economy, competition with conventional banks, a shortage of qualified human resources, and the need to harmonize Islamic law with national positive law. These findings contribute to the literature on Sharia GCG and offer practical recommendations for regulators and Islamic bank management.
Merekonstruksi Corporate Spiritual Responsibility (CSpR): Kerangka Al-Qur'an dari Surah Al-Ma'idah dalam Tata Kelola Sekolah Islam Munir Munir; Rimi Gusliana Mais
Jesya Vol 9 No 1 (2026): Artikel Riset Januari 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i1.2539

Abstract

Penelitian ini bertujuan untuk mengeksplorasi penerapan Corporate Spiritual Responsibility (CSpR) di SMP Plus Al-Hikmah, Bekasi melalui perspektif Al-Qur’an, khususnya Surah Al-Ma’idah ayat 2, 8, 12, 32, dan 48. Penelitian ini menggunakan pendekatan kualitatif dengan paradigma interpretatif. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi dengan melibatkan informan yang terdiri dari kepala sekolah, komite sekolah, staf administrasi, wakil kepala sekolah, guru, serta pengurus OSIS. Hasil penelitian menunjukkan bahwa terdapat enam nilai CSpR yang relevan berdasarkan Surah Al-Ma’idah ayat 2, 8, 12, 32, dan 48, yaitu ta’awun (tolong-menolong dalam kebaikan), larangan saling menolong dalam dosa dan permusuhan, fastabiqul khairat (berlomba-lomba dalam kebaikan), menjadikan Al-Qur’an sebagai pedoman, menegakkan keadilan tanpa diskriminasi, serta menjaga dan memuliakan kehidupan sesama manusia. Temuan lapangan menunjukkan bahwa SMP Plus Al-Hikmah telah menerapkan lima dari enam nilai tersebut secara konsisten melalui kegiatan sosial dan spiritual yang terintegrasi dalam budaya sekolah. Namun, penerapan prinsip larangan tolong-menolong dalam dosa dan permusuhan masih memerlukan penguatan karena masih ditemukan perundungan verbal antar siswa. Penelitian ini berkontribusi dengan mengembangkan model CSpR sebagai bentuk perluasan teori CSR spiritual berbasis nilai Qurani ynag bersumber dari Surah Al-Ma’idah yang diharapkan dapat menjadi pedoman bagi sekolah Islam dalam mengintegrasikan tanggung jawab sosial dan spiritual secara lebih komprehensif dan berkelanjutan.
Co-Authors Abdul Kadir Abu Agita Prima Istiqorul Aski Khoirunnisa Engkur Engkur Hotbin Hasugian Muhammad Ikhsan Mustika, Maya Nuryasa Nuryasa Rimi Gusliana Mais Rimi Gusliana Mais Rimi Gusliana Mais Rina Gustiani Romsiyatul Afifah Saiful Muchlis Saiful Muchlis Saiful Muchlis Saiful Muchlis Sri Handoko Sakti