Article Per Year (5 Year)
p-Index From 2021 - 2026
12.56
P-Index
This Author published in this journals
All Journal JURNAL KIMIA SAINS DAN APLIKASI ASAS : Jurnal Hukum Ekonomi Syariah Al-'Adalah Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal Cita Hukum Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung Jurnal Ijtimaiyya Abjadia, International Journal of Education DIRASAT Jurnal Manajemen & Pendidikan Islam Jurnal Pendidikan Islam Briliant: Jurnal Riset dan Konseptual Jurnal Pengembangan Teknologi Informasi dan Ilmu Komputer Al-Dzikra: Jurnal Studi Ilmu al-Quran dan al-Hadits InComTech: Jurnal Telekomunikasi dan Komputer SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Jurnal Biologi Tropis Jurnal Darussalam: Jurnal Pendidikan, Komunikasi dan Pemikiran Hukum Islam Rang Teknik Journal NUR EL-ISLAM : Jurnal Pendidikan dan Sosial Keagamaan Technomedia Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Peternakan (Jurnal of Animal Science) JURNAL PENDIDIKAN TAMBUSAI Tawazun: Jurnal Pendidikan Islam Al-Banjari : Jurnal Ilmiah Ilmu-Ilmu Keislaman Jurnal At-Tarbiyat (Jurnal Pendidikan Islam) AL-TANZIM : JURNAL MANAJEMEN PENDIDIKAN ISLAM Jurnal Sains dan Teknologi Reaksi Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Profesi Pendidikan Losari : Jurnal Arsitektur, Kota dan Pemukiman AS-SABIQUN: Jurnal Pendidikan Islam Anak Usia Dini Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Food Technology and Agroindustry Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam JURNAL PENDIDIKAN, SAINS DAN TEKNOLOGI 'A Jamiy: Jurnal Bahasa dan Sastra Arab Syaksia : Jurnal Hukum Perdata Islam Ainara Journal (Jurnal Penelitian dan PKM Bidang Ilmu Pendidikan) El-Iqtishady PIPER ISTIKHLAF: Jurnal Ekonomi, Perbankan & Manajemen Syariah Journal La Multiapp Dimensi Matematika : Jurnal Pendidikan dan Pembelajaran Matematika Human Resource Management Studies An-Nahdah Al-\'Arabiyah El-Izdiwaj: Indonesian Journal of Civil and Islamic Family Law Jurnal Ekonomi dan Bisnis Islam (JEBI) Smart: Journal of Sharia, Tradition, and Modernity Jurnal Puan Indonesia Hakam : Jurnal Kajian Hukum Islam dan Hukum Ekonomi Islam Talaa : Journal of Islamic Finance Jurnal Ilmu Komunikasi Dan Media Jurnal Sistem Informasi Triguna Dharma (JURSI TGD) Sisfo: Jurnal Ilmiah Sistem Informasi GALENICAL : Jurnal Kedokteran dan Kesehatan Mahasiswa Malikussaleh POLICY, LAW, NOTARY AND REGULATORY ISSUES (POLRI) Jurnal Integrasi dan Harmoni Inovatif Ilmu-ilmu Sosial JUSTICIA SAINS: Jurnal Ilmu Hukum Asalibuna International Journal of Architecture and Urbanism Al-Istinbath: Jurnal Hukum Islam Kalosara: Family Law Review Borneo Journal of Language and Education Bakti Sekawan : Jurnal Pengabdian Masyarakat Jurnal Al-Kifayah: Ilmu Tarbiyah dan Keguruan Kitabina: Jurnal Bahasa dan Sastra Arab Eduvest - Journal of Universal Studies QANUN: Journal of Islamic Laws and Studies Kartika: Jurnal Studi Keislaman Jurnal MIPA dan Pembelajarannya Al Irfani: Journal of Al Qur'anic and Tafsir International Journal of Research and Community Empowerment Kitaba : Journal of Interdisciplinary Arabic Learning MILRev: Metro Islamic Law Review Jurnal Madinasika: Manajemen dan Keguruan Jurnal Komprehenshif Publikasi Kegiatan Pengabdian Masyarakat (SIGDIMAS) Jurnal Malikussaleh Mengabdi Jurnal Pengabdian Nasional (JPN) Indonesia Marketing and Business Strategy IJES : Indonesian Journal of Environmental Sustainability. Jurnal Polimesin Ta'bir Al-'Arabiyyah Jurnal Epistemic : Jurnal Ilmiah Pendidikan Proceeding Of International Conference On Education, Society And Humanity JURNAL REKAYASA KIMIA & LINGKUNGAN Sriwijaya Journal of Sport Strength : Jurnal Penelitian Teknik Mesin Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin NIHAYAH Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Seuraya Jurnal Pengabdian Kepada Masyarakat Nemui Nyimah Mizan: Journal of Islamic Law MUKHTASAB: Journal of Economics and Islamic Business
Muhammad Zaki
Universitas Samudra
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 123 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 123 Documents
Search

 1   2   3   4   5 
TINJAUAN HUKUM EKONOMI SYARIAH TENTANG PENGGUNAAN ROBO ADVISOR DALAM ISLAMIC WEALTH MANAGEMENT (Studi Pustaka Robo Advisor di Indonesia Tahun 2022) Irawan, Bambang; Maimun, Maimun; Faizal, Liky; Zaki, Muhammad
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol 5 No 2 (2023)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v5i2.3214

Abstract

Robo advisor is a technology that can assist investors in managing their portfolios. In the context of Islamic finance, transactions and business relationships must ensure compliance with Sharia principles in order to preserve wealth and meet needs. The use of robo advisors in this context has not been extensively researched. This study aims to determine the use of robo advisors in Islamic wealth management. The research method used is literature review with a normative approach and descriptive-analytical analysis. The data used are from literature on the use of robo advisors and Islamic wealth management in Indonesia over the past five years. Based on the workings of robo advisors, various benefits and limitations are found in their use. The conclusion of the analysis of maṣlaḥah (public interest), functionality, and the urgency of using robo advisors shows that their use in Islamic wealth management can be considered permissible as a means for retail investors and beginners to safeguard wealth (ḥifẓ al-mâl) by applying filters for Sharia-compliant investment instruments and adhering to prohibitions on riba (usury), gharar (uncertainty), maysir (gambling), and haram (forbidden). The research recommendation is to conduct further research on the technical aspects and algorithms used by robo advisors in selecting Sharia-compliant investment instruments, and a sound framework of supervision and regulation is needed to ensure the compliance of robo advisors with Sharia principles and the protection of investors' interests.
PENGGUNAAN TEPUNG MOCAF (Modified cassava flour) DENGAN PERSENTASE BERBEDA MEMPENGARUHI KUALITAS BOLU KUKUS Zaki, Muhammad; Devi, Mazarina; Hidayati, Laili
Journal of Food Technology and Agroindustry Vol 6 No 1 (2024): Journal of Food Technology and Agroindustry
Publisher : Journal of Food Technology and Agroindustry dipublikasikan oleh Universitas Wiraraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jfta.v6i1.3363

Abstract

Mocaf flour is fermented cassava flour so it contains high nutrients. The purpose of this study was to analyze the effect of mocaf flour percentage substitution in steamed cakes with natural dyes of broccoli powder on physical, chemical and hedonic properties. The experimental research method was a completely randomized design with 3 substitution treatments of mocaf flour percentages of 50%, 60% and 70%, 2% broccoli leaf powder natural dye twice repetition. Data were analyzed by One-Way ANOVA test and DMRT with a significance of 0.05. The results showed that there was a significant effect on the chemical, physical and hedonic properties of steamed sponge mocaf flour 50%, 60% and 70% natural dyes 2% broccoli leaf powder. The highest levels of protein, swelling and pores at 50% were 7.62%, 399.275% and 79.5 cm2. The highest levels of carbohydrates, crude fiber and antioxidant capacity at 70% were 39.62%, 0.99% and 20.32%. The most preferred percentage of the hedonic test was steamed sponge cake with 50% Mocaf flour substitution in terms of color, taste and texture.
PRODUKTIVITAS TANAMAN LEGUMINOSA POHON Indigofera zollingeriana PADA LAHAN KERING DITINJAU MELALUI TINGGI BATANG, JUMLAH RANTING DAN JUMLAH DAUN Putra, Teguh Dwi; Jati, Putri Zulia; Novita, Maulina; Zaki, Muhammad; Mahlil, Yusuf
Jurnal Peternakan (Jurnal of Animal Science) Vol 8, No 2 (2024): JURNAL PETERNAKAN (JURNAL OF ANIMAL SCIENCE)
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jas.v8i2.18045

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh frekuensi penyiraman terhadap pertumbuhan tinggi tanaman, jumlah tangkai dan jumlah daun Tanaman Leguminosa Pohon Indigofera zollingeriana. Penelitian ini menggunakan Rancangan Acak Kelompok (RAL) dengan perlakuan Rancangan Acak Lengkap dengan frekuensi perlakuan P0 : Disiram setiap hari 1 Kali, P1 : Disiram Seminggu 1 Kali, P2 : Disiram Seminggu 2 Kali, P3 : Disiram Seminggu 3 Kali. Hasil penelitian menunjukkan bahwa frekuensi perlakuan penyiraman berpengaruh terhadap Produktivitas Indigofera zollingeriana tertinggi yaitu pada umur pemotongan 13 minggu dengan menghasilkan rasio tinggi batang, jumlah ranti g dan jumlah daun yang tertinggi pada perlakuan P3 yaitu frekuensi penyiraman P3 : Disiram Seminggu 3 kali dengan rata-rata tinggi batang : 119,5 cm, jumlah ranting: 8,50 cm dan jumlah daun : 45 helai.
Legal Protection and Law Assistance to Notaries as a Public Official in Indonesia Zaki, Muhammad; Saidin, Saidin
Samarah: Jurnal Hukum Keluarga dan Hukum Islam Vol 8, No 2 (2024): Samarah: Jurnal Hukum Keluarga dan Hukum Islam
Publisher : Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/sjhk.v8i2.17276

Abstract

The value of the rule of law is a source of moral norms in the Indonesian legal system. According to Number 2 of 2014, the position of a notary has not accommodated legal protection and law assistance for a notary as a public official. The Notary Honorary Council's approval is the only limit for the judicial process, investigators, public prosecutors, or judges. Article 66, paragraph 1, states that in the judicial process, investigators, public prosecutors, or judges with the approval of the Notary Honorary Council are authorized to take copies of the minutes of the deed and/or letters attached to the minutes or the notary protocol in the notary's depository. The council also has the authority to summon the notary to participate in the examination of the notary deed or protocol under their custody. It is necessary to investigate further legal protection and efforts to provide legal assistance to notaries as public officials. This research employs normative legal methods and a statutory approach. Laws and legal regulations regarding the legal protection of notaries are the data analyzed in the article. The results of this study indicate that, as public officials, notaries have legal protection and legal assistance from the profession. The protection obtained includes nondisclosure rights and obligations. Notaries also receive protection from the Notary Honorary Council. Suppose any law enforcement officer wants to confiscate a copy of the minutes of the deed and/or the letters attached to the minutes of the deed or the notary's protocol in the notary's depository. The Notary Honorary Council must approve it. If law enforcement officers want to call a notary for a review of a notary deed or protocol in the notary's custody, the council must also approve this request. The provision of legal assistance to notaries in dealing with legal processes is given through the expansion of the authority of the Notary Honorary Council in Article 66, paragraph 2, of Law Number 2 of 2014 concerning Notary Positions.
Application Of The Problem Based Instruction (PBI) Learning Model To Improve The Mathematical Problem Solving Abilities Of Students At SMP Negeri 12 Langsa yarfan, medi; Zaki, Muhammad; Amalia, Rizki
Jurnal Dimensi Matematika Vol 6 No 02 (2023): JURNAL DIMENSI MATEMATIKA
Publisher : Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jdm.v6i02.8623

Abstract

Problem solving ability is a main goal in learning mathematics. Problem solving in mathematics learning must be developed, in the learning process students need to be accustomed to solving problems, both mathematical problems and everyday problems. In reality, students' mathematical problem-solving abilities are still relatively low, so a learning model is needed that can improve students' mathematical problem-solving abilities, namely the Problem Based Instruction learning model. The aim of the research is to determine the improvement in the mathematical problem-solving abilities of students at SMP Negeri 12 Langsa after experiencing mathematics learning by applying the Problem Based Instruction (PBI) learning model to spatial building material. This study uses a quantitative approach. The type of research used was pre-experimental design type one group pretest-posttest. The research population is all students in class VII of SMP Negeri 12 Langsa for the 2022/2023 academic year consisting of 2 classes with a total of 57 students. The sampling technique uses random sampling. The sample for this research was class VII-1 students with a total of 28 students. The research results obtained: dk=27 with a value of ttable = 2.052 and tcount = 56, the results obtained were tcount > ttable (14.55 > 2.052) with a significance level of 5% so H0 was rejected and Ha was accepted, it can be concluded that there was an increase in students' mathematical problem-solving abilities at SMP Negeri 12 Langsa after implementing the Problem Based Instruction (PBI) learning model.
- EFFECT OF BIOURINE AND Trichoderma sp. ON THE GROWTH AND PRODUCTION OF EDAMAME SOYBEAN (Glycine max (L.) Merr): - Zaki, Muhammad; Gazali, Akhmad; Sofyan, Antar
Publikasi Informasi Pertanian Vol 20 No 1 (2024): PIPER
Publisher : Universitas Kapuas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51826/piper.v20i1.1116

Abstract

Edamame memiliki peluang pasar ekspor yang luas, akan tetapi produksi edamame khususnya di Kalimantan Selatan masih tergolong rendah sehingga potensi pembudidayaan kedelai edamame masih sangat besar. Salah satu solusi untuk meningkatkan produksi kedelai edamame dengan cara melakukan pengaplikasian kombinasi Biourin sapi dan Trichoderma sp. Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan biourin sapi dan Trichoderma sp. dan konsentrasi terbaik terhadap pertumbuhan dan produksi kedelai edamame. Penelitian ini dilaksanakan di Lingkungan Rumah Kaca dan Hortibun Fakultas Pertanian Universitas Lambung Mangkurat Banjarbaru, Kalimantan Selatan. Penelitian ini menggunakan Rancangan Acak Lengkap (RAK) satu faktor yaitu kombinasi antara Biourin Sapi dan Trichoderma sp.  dengan 9 perlakuan, yaitu Biourine sapi 0 ml/l air & Trichoderma sp. 0 ml/tanaman; Biourine sapi 0 ml/l air & Trichoderma sp. 20 ml/tanaman;  Biourine sapi 0 ml/l air & Trichoderma sp. 40 ml/tanaman; Biourine sapi 250 ml/l air & Trichoderma sp. 0 ml/tanaman; Biourine sapi 250 ml/l air & Trichoderma sp. 20 ml/tanaman; Biourine sapi 250 ml/l air & Trichoderma sp. 40 ml/tanaman; Biourine sapi 500 ml/l air & Trichoderma sp. 0 ml/tanaman; Biourine sapi 500 ml/l air & Trichoderma sp. 20 ml/tanaman; Biourine sapi 500 ml/l air & Trichoderma sp. 40 ml/tanaman. Hasil penelitian menunjukkan bahwa pengaplikasian Biourine Sapi dan Trichoderma sp. memberikan pengaruh yang nyata terhadap tinggi tanaman dan jumlah daun, tetapi tidak berpengaruh nyata terhadap berat basah dan jumlah polong. Pemberian Biourine sapi dan Trichoderma sp. yang menghasilkan pertumbuhan dan produksi tanaman edamame tertinggi pada perlakuan Biourine sapi 0 ml/l air & Trichoderma sp. 40 ml/tanaman.
Implementasi Rainwater Harvesting pada Desa Mulyoarjo sebagai Alternatif Sumber Daya Air Bersih Ilham, Muhammad; Aimar Al Qadri R, Muhammad; Zaki, Muhammad; Musthofa Al Ansyorie, Muhammad
Jurnal MIPA dan Pembelajarannya Vol. 3 No. 2 (2023): Februari
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um067v3i22023p81-87

Abstract

Mulyoarjo adalah sebuah desa di wilayah Kecamatan Lawang, Kabupaten Malang, Provinsi Jawa Timur.Terletak di sebelah timur kota lawang berbatasan dengan Desa Sumber Porong di sebelah utara dan Desa Sumber Ngepoh di sebelah timur. Merupakan salah satu lumbung beras dikecamatan lawang, terdiri dari beberapa dusun yaitu dusun Pakutukan, dusun Watugel, dusun Paras serta dusun Ampel Gading. Desa Mulyoarjo memiliki pendapatan yang salah satunya terdapat pada sector wisata. Objek wisata yang terdapat pada desa Mulyoarjo salah satunya wisata Latar Bale. Wisata Latar Bale terdapat pada tengah desa dengan dikelilingi sawah. Pada objek wisata ini terdapat toilet yang masih belum terdapat saluran air sehingga memerlukan alat untuk mengangkut air ke toilet. Selain itu di sekeliling wisata juga terdapat sawah tetapi untuk suplai air bersih untuk membersihkan diri setelah mengerjakan sawah masih sulit. Penggunaan Rainwater Water Harvesting pada objek wisata Latar Bale di Desa Mulyoarjo diharapkan dapat mengatasi permasalahan air bersih dan mengedukasi masnyarakat terkait konservasi air.
Nuansa Spiritual dan Healing Sufistik: Aplikasi Penafsiran Isyari al-Qusyairi dalam Tafsir Lathif al-Isyarat dan Penerapannya pada Santri di Pondok Pesantren Ahlussunnah Waljamaah NW Lombok Timur Zaki, Muhammad; Ridho, Abdul Rasyid
Jurnal Ilmiah Profesi Pendidikan Vol. 8 No. 2 (2023): Mei
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jipp.v8i2.2599

Abstract

This study aims to investigate the influence of applying the interpretation of Isyari al-Qusyairi in Tafsir Lathif al-Isyarat on spiritual nuances and sufistic healing processes among students (santri) at Pondok Pesantren Ahlussunnah Waljamaah NW in East Lombok. The research method employed is qualitative with a case study approach. Data collection techniques involve in-depth interviews with the pesantren management, religious teachers (ustadz), and santri who have experienced these spiritual practices. Data is also gathered through participatory observation of religious activities and small group discussions at the pesantren. Data analysis is conducted using a thematic approach, where qualitative data is analyzed to identify patterns and themes related to the spiritual experiences and behavioral changes of santri after applying the teachings of Isyari al-Qusyairi. The results indicate that these spiritual practices enhance spiritual awareness and emotional well-being among santri, while deepening their understanding of sufistic teachings. In conclusion, the study finds that the interpretation of Isyari al-Qusyairi in Tafsir Lathif al-Isyarat effectively creates profound spiritual nuances and provides a healing mechanism for santri. The implication of this research underscores the importance of integrating sufistic teachings in pesantren education to enhance the spiritual quality and mental well-being of santri.
PENERAPAN SISTEM STATISTIKA PELUANG BISNIS BERBASIS DATA MINING PADA MITRA POKDAKAN INGIN MAJU ACEH TAMIANG akram, rizalul; wibowo atmaja, teuku Hadi; zaki, Muhammad; Cut, Banta
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 2 (2024): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v7i2.50568

Abstract

Kegiatan pengabdian kepada masyarakat adalah salah satu dari kewajiban Tri Dharma Perguruan Tinggi yang harus dilaksanakan oleh dosen. Pelaksanaan PKM yang telah selesai dilaksanakan pada kesempatan ini adalah adalah kelanjutan dari Program PKM sebelumnya. Mitra POKDAKAN Ingin Maju telah mendapatkan banyak manfaat dari program PKM universitas Samudra sebelumnya dalam 3 program, yaitu: penerapan sistem kontrol kualitas air berbasis IoT, penerapan alat pembuatan ikan selai, dan penerapan e-commarce penjualan produk. Mitra PKM masih memiliki kekurangan dalam pembukuan untuk strategi keuangan, ini menjadi dasar dari tim PKM Unsam untuk membuat sistem manajemen keuangan berbasis digital serta dapat memberikan rekomendasi terhadap langkah aktifitas produksi, ini menjadi tujuan dari PKM ini. Sistem manajemen keuangan dibuat dengan melibatkan mitra UKM demi menghasilkan sistem yang sesuai kebutuhan UKM dan dapat memberikan terobosan baru yang dapat mendukung terhadap kemajuan UKM. Sistem rekomendasi yang diterapkan berbasis data mining Alhasil sistem ini dapat mempunyai fitur pembukuan pemasukan, pengeluaran, info transaksi, grafik pemasukan, grafik pengeluaran, grafik jumlah transaksi, dan lain-lain. Pada penerapan system selama bulan juli-oktober tercatat total sebanyak 95 tansaksi pembelian dan pengeluaran sebanyak 38 transaksi. Aplikasi manajemen keuangan terbukti dapat memudahkan dan menggantikan sistem pembukuan manual yang selama ini diterapkan dan memenuhi ekspektasi dari mitra POKDAKAN Ingin Maju.
Pencatatan Akuntansi Transaksi Pembiayaan Murabahah Lubis, Ali Topan; Zaki, Muhammad
ISTIKHLAF: Jurnal Ekonomi, Perbankan dan Manajemen Syariah Vol. 4 No. 1 (2022): (Maret 2022)
Publisher : Institut Agama Islam Yasni Bungo Jambi, Indonesia

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.
Co-Authors ., Sarmiati A'isy, Muhammad Fauzan Abdul Azis Abdulah, Achmad Afif Abdullah, Muhammad Rama Adawiyah, Rabi'atul Ade Irawan Adhawiyyah , Tiara Rabiatul Adianto Mau, Hedwig Adisalamun Adisalamun Adithya Yudistira Adjiji, Fatma Afritista, Yulzi Agi Putra Kharisma, Agi Putra Agung Setia Budi, Agung Setia Agus Budiman Agustina, Risa Ahmad Mubarak, Ahmad Aimar Al Qadri R, Muhammad Aini, Aini Aji, Wantoro Akbar, Farhan Akhmad Ikhwani Akmalul Rizal, M. Akram, Rizalul Al Fauzi Nur, Hanif Al-Ayuni, Yusfi Alfiana Alfiana Alghiffary, Idrus Ali Ridho, Arsyad Muhammad Allam, Naufal Allaudi, Iqbal Al Hafis Amiur Nuruddin Andani, Yuni Tria Andi Halim, Haryanto Andi, Muhammad Ikhsan Anindhita, Diandra Anwar Anwar Anwar Apriliadi, Muhammad Akbar Aprilianti, Annisya Arbitera, Cahya ARDIANSYAH ARDIANSYAH Ariani, Nining Arum Tazkya Maharani, Rifa Ashari, Riza Asmoro, Endang Dwi Athiya, Faeruzza Atra, Jhanu Azizah Azizah Azmi, Lalu Sulthoni Azzahra, Putri Fatimah Bachtiar, Dandi Bahrudin, Moh. Bambang Irawan Bayu Tri Cahya bin Hamid bin Syihab, Alwi Busriadi, Busriadi Cahyani, Rahma Dilla Chatarina Umbul Wahyuni Chichi Andriani, Chichi Chusmita, Lina Ade Cut Meurah Rosnelly Cut, Banta Dani, Husnul Budiatman Darmadi Darmadi Dawood, Jimmy Dedi Mulyanto Dimyati, Agus Dunung Waskito Aji Edi Munawar Edy Kurniawan, Edy Emeraldy Chatra Endah Kurniyaningrum Erwansyah, Tomy Evi Yulianti Fabyanto, Ikhsan Fadhelina, Nishbah Fahkrurrozi, Fahkrurrozi Fajar, Isma Fakhrurrozi Fakhrurrozi, Fakhrurrozi Fariz Amrullah D, M Dani Fatchurrohman Fatchurrohman, Fatchurrohman Fathul Jannah, Fathul Fatimah, Maulina Fausta Prayoga, Muhammad Arya Fauzy, Ahmad Ali Febtrina, Rizka Ferdiansyah Ferdiansyah Firdaus, Satria Miftahul Fitriani, Iwan Fitriani, Namiyah Gazali, Akhmad Gina, Ahmad Al Qodril H, Haryanto Habib, Ikhwanul Hadi, Prananta Hamdini, Syahrida Haryanti, Ramdani Haryanti, Ramdhani Hasanah, Anisalsa Derian Hasanah, Fitrotul hidayat, Ansori Hidayat, Riyan Erwin Hidayatullah , M Baihaki Husni Husin Ichwanto, M. Aris Iis Marsithah Ikhsan, Maulana Ikhwani, Ahmad Ilmiatun, Nur Annisa Imam Mutaqin, Imam Indah Sari Iskandar Iskandar Iski Zaliman Islami, Gita Nabilla Ismail, Muhammad Rifqi Nur Isnaini, Andira Putri Jati, Putri Zulia Jayusman Jayusman Jeremy, Simamora Juchairawati Juchairawati Kabalmay, Taqiyuddin Karimah, Lailatul Karimah Khairuddin - Khairul Pahmi Rahmawati Khairunnisa, Najwa Kurniawati, Ari Kurniawati, Ninuk Dian Laili Hidayati LALU ZULKIFLI Lema, Elizabeth Risha Murlina Liky Faizal Lili Kusumawati Lubis, Ali Topan Lubis, Laili Lukman, Muhammad Yusri Lutfi Fanani M. Nasir M. Rafi Mabruri, Mabruri Mahendra, Rizki Adi Maimun Maimun Maimunah, Maimunah Mairo, Ratu Izza Auwah Malik, Zainal Rahman Margaretha, Tania Martini, Made Yuni Marwan Marwan Marwanti Maryati, Indah Maulana, Asep Rizal Maulani, Mita Mawaddah, Balqis Mazarina Devi Meijaya, Panji Setia Melkysedek, Hobert Mangatur Miftahul Huda Miladiarsi Mirna Rahmah Lubis Moh. Mukri Mohammad Musthofa Al Ansyorie Mohammad Yasir Fauzi Mohd Ridzwan, Farah Batrisya Binti Mubarrok, Muhammad Luthfi Muflihun, Sadiqin Muhammad Ilham Muhammad Nawawi Muhammad Rizki Muhammad Wahyudi Muhayan, Muhayan Multazam, Syamsul Mulyadi, Said Munzir Qadri Mutmainah, Iis Na'im, Arroyan Nani Ratnaningsih Neri Wijayanti Nikmatul Rochma, Siti Ningtyas M, Arifah Wahyu Nurroso Noer Fadhly Nopita Sari Novita, Maulina Nuradia, Arif Fani Nurdiana, Putri Nurhadi Nurhalimah, Isnaini Nurhazanah, Nurhazanah Nurwaasi Sofana, Muhammad Nurzakiyya, Nurzakiyya Paradina, Novita Eka Pella, Yosin Herloheti Piazul, Muhammad Fahmi Afiq Din Bin Pocut Nurul Alam Pontan, Darmawan Prajanati, Miftha Sukma Adi Pratama, Agung Tri Premitha, Septy Prihartini, Dita Prisca, Nazwa Putra, Ade Dwi Putra, Teguh Dwi Putri, Natasya Amalia Putri, Renda Putri, Wanna Shakila Qohar, Abd. Rahimah, Ainor Rahma, Melati Dwi Rahmalia, Shofia Rainal Ihsan, Iden Ramadaningrum, Oktavia Ramadhan, Rasyiidha Witra Ramadhani, Bepi Ramadhani, Tria Ramadhania Rauf, Alfian Nugraha Ridal, Ridal Ridho, Abdul Rasyid Ridho, Arsyad Muhammad Ali Rini, Fitri Setyo Riza Pahlevi, Riza Rizki Amalia Rizki Mulyono, Edy Rofi'i, Hilmi Yusron Romadhona, Sonia Dwi Ronaldo, Muhammad Deva Rosalina, Resya Rozaq, Muhammad Ilham Abdul Rukiah Rukiah Rumondang Tampubolon, Margareth Rusdiyanto, Dian S. Suharto Sabrina, Aeryn Febi Safitri, Latifah Safwandi Sahriani, Sahriani saidin, saidin Saiman . Saiman Saiman Salsabila, Sabrina Santoso, Rahmad Adi Saparuddin Siregar Sari, Yuliani Budi Permata Sianipar, Novia Elita Silvi Listia Dewi Siti Nuraini Siti Raihanah Sodik, Muhamad Zafar Sofiya, Nur Ainin Sofiyan Sofyan, Antar Sri Mulyati Suci Nurangraini, Adelia Sugiarto, Fitrah Suhendrayatna Suhendrayatna Susi Nurkholidah Sustiana, Wenda Syafrizal Syafrizal Syahrul Purnawan Syaiful Mustofa Syamsiar, Syamsiar Syamsuarnis Syaubari Syaubari Tahmid, Khairuddin Taopikurrahman, opik Taqiudin, Muhamad Tengku Riza Zarzani N Triana, Wiwin Yuli Tua Hutabarat, Mardi Tulus Widiarso Umi Fathanah Wahyu Kurniawan Wahyuni Barus, Nur Wati, Seftia Rahma wibowo atmaja, teuku Hadi Wicahyani, Sri Wiratama, M. Zainul Hadi Y Chandra, Tofik yarfan, medi Yoke Suryadarma Yulia Ningsih Yuni Damayanti Yusuf Baihaqi Yusuf Mahlil Zahriyanti, Zahriyanti Zainal Zawir Simon, Zainal Zawir Zakia Putri, Indah Zaliman, Iski Zulkarnain Jalil