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All Journal Jurnal Kesehatan Lingkungan indonesia JAM Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Journal of Sharia Economics Journal of Health Research Science Journal of Islamic Philanthropy and Disaster Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Filantropi: Jurnal Manajemen Zakat dan Wakaf Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Gunung Djati Conference Series Research Horizon Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Riset Multidisiplin Edukasi
Lina Yulianti
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ANALYSIS OF ACCOUNTING TREATMENT OF NON-HALAL FUNDS AT THE NATIONAL ZAKAT INSTITUTION DAARUT TAUHIID PEDULI Agustin, Savitri; Yulianti, Lina; Effendi, Ridwan
Journal of Sharia Economics Vol. 6 No. 2 (2025): Islamic Finance
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v6i2.8377

Abstract

The management of non-halal funds sourced from activities that are not in accordance with sharia principles is a crucial issue for the National Amil Zakat Institution (LAZNAS), because it risks reducing accountability and public trust. This study aims to analyze in depth the management mechanism and application of accounting treatment of non-halal funds at LAZNAS Daarut Tauhiid Peduli. The research approach used is qualitative with descriptive methods, where data is obtained through interviews, observations, and documentation studies. The results found that LAZNAS Daarut Tauhiid Peduli has implemented a strict management mechanism, including separation of funds from the beginning, internal classification as Sharia Prohibited funds (YDS), as well as a layered approval flow involving the Sharia Supervisory Board. The accounting treatment applied is in accordance with the principles of PSAK 409, where funds are recognized as liabilities, measured at nominal value, and presented and disclosed separately in the financial statements. It is concluded that the practice in this institution can be a model of accountable governance, although it is still faced with the obstacles of the lack of specific technical regulations and the complexity of internal procedures.
Analisis Penerapan PSAK 409 Tentang Akuntansi Zakat, Infak dan Sedekah pada BAZNAS Kabupaten Tangerang Fitria Nuraini; Iwan Setiawan; Lina Yulianti
Journal of Islamic Philanthropy and Disaster (JOIPAD) Vol. 5 No. 1 (2025): January-June 2025
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joipad.v5i1.11047

Abstract

The objective of this study is threefold: firstly, to ascertain and analyse the procedures for implementing zakat, infaq, and sadaqah accounting at BAZNAS Tangerang Regency; secondly, to evaluate the suitability of implementing zakat, infaq, and sadaqah accounting based on PSAK 409 at BAZNAS Tangerang Regency; and thirdly, to propose strategies for implementing PSAK 409 at BAZNAS Tangerang Regency. PSAK 409 is an accounting standard that regulates financial reporting for the management of zakat, infaq, and sadaqah. The research method employed is a descriptive method that utilises a qualitative approach. The type of data utilised is qualitative, with the data sources comprising primary and secondary data. It can be concluded that the procedures for implementing zakat, infaq and sadaqah accounting have used excel, SIMBA and SIMAMBA; the suitability of implementing PSAK 409 at BAZNAS Tangerang Regency is not yet fully in accordance with the recognition, measurement, presentation and disclosure; and the strategy for implementing PSAK 409 at BAZNAS Tangerang Regency through SWOT analysis includes utilising the accounting system, optimising the structure of an integrated institution, improving the quality of resources, utilising government regulations, strengthening collaboration with external auditors and quickly adapting to regulatory changes.
Financial Performance Analysis of The National Zakat Management Institution Rumah Amal Salman Aditama, Rila; Yulianti, Lina; Muslih, Rd. Amar
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 6 No. 2 (2025): Filantropi
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v6i2.12671

Abstract

This study aims to evaluate the financial performance of the National Zakat Management Institution Rumah Amal Salman during the 2021–2023 period using the financial ratio analysis approach established by the PUSKAS BAZNAS guidelines. The research applies a descriptive qualita tive method supported by quantitative data obtained from the institution’s audited annual financial statements. Data were collected through documentation, observation, and literature review, then analyzed using four main ratio categories: activity, efficiency, amil funds, and growth. The data analysis process includes classifying financial accounts, compiling them into analytical tables, calculating financial ratios, and interpreting the results according to OPZ performance standards. The findings indicate that Rumah Amal Salman was categorized as effective in distributing Zakat, Infaq, and Sadaqah (ZIS) funds and relatively efficient in collection activities. However, operational cost efficiency still requires improvement. The amil fund ratio remains within acceptable limits, while the growth ratio shows a positive trend although it has not yet reached an optimal level. These results highlight the institution’s good financial governance and provide insights for enhancing transparency, accountability, and public trust in zakat management organizations.
ANALYSIS OF FINANCIAL PERFORMANCE THROUGH SHARIA COMPLIANCE IN THE ISLAMIC BANKING Yulianti, Lina; Karmila, Risma; Ruhimat, Ii
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 1 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v7i1.42222

Abstract

This study aims to prove that financial performance is influenced by Sharia compliance in the Islamic banking industry. Multiple linear regression analysis uses panel data from the annual Sharia banking reports. Purposive sampling was used to select 40 samples of financial data from the Indonesian Sharia banking sector for four years, from 2019 to 2022. The results prove that Sharia compliance proxied by Islamic income ratio (IsIR), profit-sharing ratio (PSR), and Islamic investment ratio (IIR) has simultaneously impacted financial performance in Islamic banking. It is hoped that this research will help the government enhance the overall performance of Islamic banking. There are some recommendations for ‘Bank Indonesía (BI) or the Financial Servíces Authoríty to encourage profit-sharing financing by conducting workshops for Sharia banking and businesses to enhance the understanding and implementation of profit-sharing mechanisms. Strengthen regulations and standards for Sharia Compliance by mandating regular Sharia audits for Islamic banks to ensure continuous adherence to Sharia principles. Furthermore, Islamic banks' management must improve Shari’a compliance in banking applications because the higher the Shari’a compliance, the higher the public confidence in Islamic banking apps. It would help other interested parties and potential investors become part of the Islamic banking sector.
Analisis Efisiensi Kinerja Keuangan Lembaga Amil Zakat (LAZ) di Kota Bandung Tahun 2019-2023 Dengan Metode Data Envelopment Analysis (DEA) Jannah, Sabila Robbani Raudhatul; Yulianti, Lina; Effendi, Ridwan
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i1.6273

Abstract

Pengelolaan dana zakat yang efisien menjadi kunci bagi Lembaga Amil Zakat (LAZ) dalam memastikan bahwa dana yang terkumpul dapat tersalurkan secara optimal kepada mereka yang membutuhkan. Namun, dalam praktiknya, tidak semua lembaga zakat mampu mencapai efisiensi yang ideal. Penelitian ini bertujuan untuk mengukur tingkat efisiensi keuangan LAZ di Kota Bandung, mengidentifikasi faktor-faktor yang menyebabkan inefisiensi, serta menentukan lembaga mana yang dapat dijadikan contoh atau benchmark bagi lembaga lainnya. Metode yang digunakan adalah Data Envelopment Analysis (DEA) dengan dukungan analisis Slack Movement terhadap 25 unit pengamatan dari lima lembaga zakat selama periode 2019–2023. Hasilnya menunjukkan bahwa hanya sebagian unit yang berada pada kondisi efisien penuh, dengan skor tertinggi 1.000 dan terendah 0.206. Rumah Zakat Indonesia secara konsisten menunjukkan kinerja efisien di hampir seluruh tahun, sementara Panti Yatim Indonesia Al Fajr dan Semai Sinergi Umat mengalami inefisiensi berulang yang signifikan, terutama akibat tingginya beban biaya dan rendahnya output penghimpunan. Rumah Amal dan Al-Hilal menunjukkan efisiensi yang fluktuatif, dengan beberapa tahun mengalami inefisiensi ringan. Rekomendasi perbaikan meliputi pengurangan beban biaya pada variabel input tertentu dan peningkatan output distribusi untuk mencapai efisiensi optimal. Temuan ini menegaskan pentingnya manajemen keuangan yang efektif serta alokasi sumber daya yang tepat guna meningkatkan akuntabilitas dan produktivitas lembaga amil zakat dalam menjalankan fungsi sosial ekonomi secara berkelanjutan. Diharapkan hasil penelitian ini dapat menjadi masukan untuk pengambilan keputusan yang lebih strategis dalam pengelolaan zakat di masa mendatang.
ANALISIS DAMPAK APLIKASI TEKNOLOGI SIKLUS BARANG DAERAH DALAM MENINGKATKAN PENGAWASAN DAN AKUNTABILITAS PENGELOLAAN BARANG MILIK DAERAH (STUDI KASUS KECAMATAN SELAAWI) Muhammad Haikal Hayatul Fazri; Lina Yulianti
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 11 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi November 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i11.1170

Abstract

This study aims to analyze the application of technology applications in the management cycle of Regional Assets (BMD) and its impact on improving supervision and accountability in Selaawi District, Garut Regency. The study uses a qualitative method with a descriptive approach to describe the phenomenon of system implementation in a factual and in-depth manner. The results show that the use of the ATISISBADA application can improve the effectiveness of supervision through real-time asset data recording, integration between management cycles, and the provision of an audit trail that strengthens the internal control system. Reporting transparency also increases because asset data is centralized and automatically compiled in accordance with applicable accounting standards and regulations. However, the effectiveness of the application is still influenced by limited human resource competency and technical system constraints. Therefore, policies are needed to strengthen human resource capacity and continuous system updates so that this technology application can support the realization of accountable, efficient, and transparent regional asset management according to the principles of Good Governance.
FINANCIAL PERFORMANCE OF BANK SYARIAH INDONESIA AFTER MERGER: A COMPARISON OF INCOME STATEMENT AND VALUE- ADDED APPROACHES FROM A SHARIA ENTERPRISE THEORY PERSPECTIVE Yulianti, Lina; Mudzakir, Ahmad; Indrayani Rambe, Seprina; Sophan Himawan, Irfan
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 8 No. 1 (2026): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v8i1.53886

Abstract

This study examines the financial performance of Bank Syariah Indonesia (BSI) after the merger by comparing the Income Statement Approach and the Value-Added Approach from the perspective of Sharia Enterprise Theory. The merger of three state-owned Islamic banks represents a strategic transformation that requires a comprehensive performance evaluation beyond conventional profit-based measures.  Using secondary data from BSI’s annual financial statements for the period 2020-2024, this study analyses profitability and efficiency indicators, including Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and the Operating Expenses to Operating Income Ratio (BOPO). A paired sample t-test is employed to examine differences between the two performance measurement approaches. The results indicate that BSI experienced short-term performance adjustments in the early post-merger period, followed by gradual improvements in profitability and operational efficiency. The Value-Added Approach consistently produces higher profitability ratios than the Income Statement Approach, reflecting its broader measurement scope that captures value creation and distribution to multiple stakeholders. Statistically significant differences are found for ROA, ROE, and NPM, while no significant difference is observed for BOPO. Practically, the findings provide insights for Islamic bank management in evaluating post-merger performance, support regulators in promoting performance assessment aligned with Sharia principles, and highlight the relevance of value-added-based measurement for enhancing stakeholder accountability in Islamic banking institutions.
The Effect of Accounting Training and Mentoring on SAK EMKM Compliance and MSME Business Performance Tripalupi, Ramadhani Irma; Yulianti, Lina
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.579

Abstract

Financial Accounting Standards for MSME are applicable to Indonesian MSMEs. However, preparing financial statements remains challenging due to limited accounting knowledge and the complexity of accounting processes. This study aims to examine the influence of accounting training with and without mentoring on the effectiveness of Financial Accounting Standards for MSME implementation and its implications for MSME business development. The research employed a quantitative experimental method involving halal MSME actors in Greater Bandung, divided into two groups: one receiving both training and mentoring, and the other receiving training only. Primary and secondary data were collected, and hypothesis testing was conducted using the Mann–Whitney test. Results indicate that accounting training combined with mentoring significantly improves the effectiveness of SAK EMKM implementation, with practical application limited to simple accounting and profit and loss reporting, and positively impacts business development through increased sales, profits, and customer numbers. Meanwhile, training without mentoring also affects SAK EMKM compliance, but its implications for business growth remain unclear. The study concludes that mentoring enhances the effectiveness of accounting training and supports MSME business development.
Co-Authors Aditama, Rila Agustin, Savitri Ahmad Aminudin Anshori, Rio Baehaqi, Muhammad Firman Yudhanegara FITRIA NURAINI Indrayani Rambe, Seprina Iwan Setiawan Jannah, Sabila Robbani Raudhatul Karmila, Risma Kris Linggardini Muhammad Haikal Hayatul Fazri Muslih, Amar Mustiah Yulistiani Nur Isnaini, Nur Onny Setiani Ponirah, Ade Rd. Amar Muslih Ridwan Effendi Rika Rahmawati Rinda Andayani Roosyiidah, Roosyiidah Ruhimat, Ii Sakinah, Gina Sinta Nurriyah, Laela Sophan Himawan, Irfan Tripalupi, Ramadhani Irma Yusniar Hanani Darundiati