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All Journal el-Jizya: Jurnal Ekonomi Islam Jurnal Ilmiah Research and Development Student Jurnal Akademik Pengabdian Masyarakat Jurnal Media Akademik (JMA)
Anggita Isty Intansari
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Revenue Sharing dan Profit and Loss Sharing Pada Produk Pembiayaan Lembaga Keuangan Syariah (LKS) Anggita Isty Intansari
el-Jizya : Jurnal Ekonomi Islam Vol 8 No 1 (2020): el-Jizya : Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.002 KB)

Abstract

This paper is motivated by the development of the world of sharia-based financial institutions based on Indonesia which began to develop in the nineties namely ( 1992) such as Islamic banking. Islamic financial institutions provide solutions in responding to problems in Conventional Financial Institutions, the distribution of profit calculations in the interest system creates injustice for one party because in the additional distribution of capital provided in accordance with the period of time in accordance with the percentage of interest that has been determined during the financing agreement . Otherwise, Revenue Sharing and Profit and Loss Sharing pay attention to the business partners whether they get profits or suffer losses, the additional profit sharing in this system is greatly influenced by the circumstances that occur in the business partners. Islamic Financial Institutions know the work system / circa. Profit sharing offered in sharia contract financing both with Revenue Sharing or Profit and Loss Sharing is to use the Mudharobah or Musyarokah system in accordance with the capital participation of the parties, if in the whole capital business is provided by Islamic financial institutions / one of the parties, then this condition uses the contract mudharobah, on the other hand if both of them contribute to the capital in a business / collaboration, they will use the musyarokah contract.
Analisis Penerapan Akuntansi Zakat Dalam Laporan Keuangan Organisasi Pengelola Zakat Menurut Psak Nomor 109 Sebagai Tolak Ukur Kinerja Organisasi (Studi Kasus BAZNAS Kabupaten Banyumas) Deri Pramana Putra; Anggita Isty Intansari
JURNAL ILMIAH RESEARCH AND DEVELOPMENT STUDENT Vol. 1 No. 1 (2023): Juni
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jis.v1i1.390

Abstract

Zakat is a worship that has high social value, so that it can improve people's welfare. The higher the level of zakat acquisition, the better it is to improve people's welfare. The total acquisition of zakat in Indonesia, especially in Banyumas Regency is still not in accordance with the potential of existing zakat. BAZNAS Banyumas Regency plays an important role in increasing the acquisition of zakat according to the potential that exists in Banyumas Regency. Good zakat management is inseparable from accurate zakat accounting. The purpose of this study is to find out how the technique of applying zakat accounting and its conformity to PSAK 109 and the application of zakat accounting transparency at BAZNAS Banyumas Regency. This study used qualitative research methods. Data collection techniques used in this study were observation, interviews and documentation. The object of this study was carried out at BAZNAS, Banyumas Regency regarding the analysis of the application of zakat accounting. Based on the results of the study, it shows that the techniques applied in accounting for zakat at BAZNAS of Banyumas Regency are in accordance with PSAK 109. The exchange rate at BAZNAS of Banyumas Regency is prepared based on the concept of historical prices. Receipt of funds consists of zakat funds, infaq/alms, grants, APBD, and non-halal funds (banks and current account services). The application of transparency related to zakat accounting at BAZNAS in Banyumas Regency is still not optimal.
Dari Limbah Jadi Berkah: Transformasi Minyak Jelantah Menjadi Sumber Penghasilan Tambahan Bagi Ibu Pkk Di Desa Tinggarjaya Ulya Darojah; Abdullah Faqih Al Jauzie; Zuhrotul Aliffiyah; Indri Nur Azizah; Salsabila Nur Fadhilah; Adinda Fresky Mutiara Kafitasari; Zhafira Ardhia Pramesti Cahyani; Anggita Isty Intansari
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 5 (2025): September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i5.6499

Abstract

The processing of used cooking oil into aromatherapy candles is a strategic effort to address household waste while creating new business opportunities. This innovation not only has economic value but also contributes to health and environmental benefits. Through a community service program conducted by KKN students, the PKK women’s group in Tinggarjaya Village was equipped with knowledge and skills to produce aromatherapy candles. The results showed that participants not only understood the material but also actively engaged in the practice. This program is expected to be sustainable and developed into small-scale household businesses, making used cooking oil utilization one of the community empowerment strategies aligned with sustainable development principles. The program applied the ABCD (Asset-Based Community Development) approach. In the Discover stage, key assets included active PKK women, abundant used cooking oil, and village support. In the Dream stage, participants envisioned turning waste into eco-friendly products with economic value. The Design stage involved training on health risks, hands-on candle-making, and entrepreneurship skills. In the Deliver stage, participants successfully produced candles, raised environmental awareness, and explored creative business opportunities. Finally, in the Destiny stage, sustainability was emphasized through potential innovations such as soap-making, supported by the village, aiming for an independent, healthy, and creative economy.
Analisis Prediksi Kondisi Financial Distress Pada PT Bank Muamalat Indonesia, Tbk Periode 2019-2023 Nuraeni, Titin; Ida Puspitarini Wahyuningtyas; Sulasih; Anggita Isty Intansari
el-Jizya : Jurnal Ekonomi Islam Vol. 13 No. 2 (2025): el-Jizya : Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ej.v13i2.15066

Abstract

Kesulitan keuangan adalah kondisi kritis yang harus disadari dan diantisipasi oleh setiap perusahaan. Risiko kesulitan keuangan dapat dikurangi sejak dini dengan memprediksinya melalui analisis laporan keuangan perusahaan. Studi ini didorong oleh penurunan beberapa rasio keuangan, pengurangan jumlah kantor layanan dari tahun 2019 hingga 2023, dan implementasi langkah-langkah penyelamatan karena keterbatasan modal Bank Muamalat, yang menggarisbawahi kebutuhan bagi BMI untuk meningkatkan kinerja keuangannya dan mengambil tindakan preventif terhadap potensi kesulitan keuangan. Tujuan penelitian ini adalah untuk menguji bagaimana kesulitan keuangan dapat diprediksi menggunakan model Zmijewski, model Modified Altman Z-Score, dan model Springate dalam menilai kondisi keuangan Bank Muamalat Indonesia. Studi kuantitatif deskriptif ini menggunakan data sekunder dan menerapkan model prediksi kesulitan keuangan, yaitu Zmijewski's X-Score, Modified Altman Z-Score, dan Springate's S-Score. Populasi dan sampel terdiri dari laporan keuangan Bank Muamalat Indonesia untuk periode 2019–2023. Temuan ini mengungkapkan bahwa, berdasarkan metode Zmijewski, BMI diprediksi tidak akan mengalami kesulitan keuangan selama periode 2019–2023 karena skor X-nya kurang dari nol. Sebaliknya, metode Modified Altman Z-Score menunjukkan bahwa pada tahun 2019 dan 2020, BMI berada di area abu-abu karena nilainya berada diantara 1,1< Z < 2,6. Keadaan ini mengindikasikan ketidakpastian, dimana perusahaan tidak dapat dipastikan dalam kondisi sehat ataukah mengalami financial distress. Kemudian untuk tahun 2021-2023, BMI dengan metode Altman Z-Score Modifikasi diprediksi aman sebab nilai Z-Scorenya > 2,6. Sementara itu, dengan metode Springate menunjukkan hasil yang berbeda yakni BMI selama periode 2019-2023 diprediksi mengalami financial distress karena nilai cut off atau S-Score yang diperoleh < 0,862 (kurang dari 0,862).
FAKTOR HAMBATAN MASYARAKAT MUSLIM DI KABUPATEN BANYUMAS DALAM MENGADOPSI PRODUK PERBANKAN SYARIAH DENGAN PENDEKATAN THEORY OF REASONED ACTION (TRA) Muhammad Syafiq Thobari; Tsaqif Humaidi Abdillah; Mahardika Cipta Raharja; Anggita Isty Intansari
Jurnal Media Akademik (JMA) Vol. 3 No. 12 (2025): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/0b72g649

Abstract

Penelitian ini bertujuan untuk mengidentifikasi serta menganalisis faktor-faktor hambatan yang dialami masyarakat Muslim di Kabupaten Banyumas dalam mengadopsi produk perbankan syariah dengan menggunakan pendekatan Theory of Reasoned Action (TRA). Pendekatan ini dipilih karena mampu menjelaskan bagaimana sikap dan norma subjektif membentuk niat seseorang dalam mengambil keputusan, termasuk keputusan finansial. Metode penelitian yang digunakan adalah metode kualitatif untuk menggali pemahaman mendalam mengenai persepsi masyarakat terkait penggunaan produk perbankan syariah. Pengumpulan data dilakukan melalui wawancara mendalam serta diskusi kelompok terfokus (FGD) dengan partisipan yang dipilih secara purposif berdasarkan keterlibatan dan pengetahuan mereka terhadap layanan perbankan. Hasil penelitian menunjukkan bahwa hambatan utama dalam adopsi produk perbankan syariah meliputi rendahnya pemahaman masyarakat terhadap prinsip-prinsip syariah yang digunakan dalam operasional perbankan, ketidakpercayaan terhadap keunggulan dan transparansi produk syariah, serta adanya pengaruh kuat dari norma sosial yang masih cenderung mendukung penggunaan perbankan konvensional. Temuan ini memberikan kontribusi penting bagi lembaga keuangan syariah dalam merumuskan strategi edukasi, promosi, dan peningkatan literasi keuangan syariah yang lebih tepat sasaran, sehingga mampu mendorong peningkatan minat dan adopsi masyarakat terhadap produk perbankan syariah di Kabupaten Banyumas.
Co-Authors Abdullah Faqih Al Jauzie Adinda Fresky Mutiara Kafitasari Deri Pramana Putra Ida Puspitarini Wahyuningtyas Indri Nur Azizah Mahardika Cipta Raharja Muhammad Syafiq Thobari Nuraeni, Titin Salsabila Nur Fadhilah Sulasih Tsaqif Humaidi Abdillah Ulya Darojah Zhafira Ardhia Pramesti Cahyani Zuhrotul Aliffiyah