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All Journal Jurnal Sain Veteriner Jurnal Energi Dan Manufaktur SOSIALITA Justitia DEDIKASI JURNAL MAHASISWA Jurnal Ilmiah Mahasiswa FEB Islamic Ecomonics Journal Jurnal Kebijakan dan Pelayanan Publik Pendas : Jurnah Ilmiah Pendidikan Dasar Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Al-Iqtishadiyah: Ekonomi Syariah dan Hukum Ekonomi Syariah Transparansi Jurnal Ilmiah Ilmu Administrasi Social, Humanities, and Educational Studies (SHEs): Conference Series Syntax Idea Studia Philosophica et Theologica Jurnal Ilmu Manajemen Terapan (JIMT) Jurnal Cahaya Mandalika INTELEKTIVA Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Wasana Nyata Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) JURNAL PENDIDIKAN IPS Sosio-Didaktika: Social Science Education Journal Jurnal Nasional Teknik Elektro dan Teknologi Informasi Jurnal Pengabdian Mandiri MAP (Jurnal Manajemen dan Administrasi Publik) Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Journal of Mandalika Literature WASANA NYATA Indonesian Journal of Banking and Financial Technology (FINTECH) Kemadha Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Jurnal Psikologi Pendidikan dan Pengembangan SDM International Journal of Education, Vocational and Social Science International Journal of Economics, Business and Innovation Research Multidisciplinary Indonesian Center Journal Jurnal Pengabdian Cendekia Green Economics: International Journal of Islamic and Economic Education International Journal of Multidisciplinary Reseach Bale Pengabdian: Journal Of Community Service (BPJCS) Jurnal Kajian Hukum dan Sosial
Agus Purnomo
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering 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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Veterinary Other

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Journal : Islamic Ecomonics Journal

 1 
Taqsith Contract: Application And Recognition Of Sales Revenue In Sharia Financial Accounting Reports Atika Zahra Maulida; Agus Purnomo
Islamic Economics Journal Vol 7, No 2 (2021)
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (710.732 KB) | DOI: 10.21111/iej.v7i2.7072

Abstract

This research is motivated by the existence of financial accounting reports on the recognition of aqad taqsith sales revenue at the Arrahmah Sharia Consumer Cooperative in 2021. This research is a descriptive qualitative study. This type of research (field research). The method used is interviews and accounting documentation in 2021. The subject of this research is the Islamic Consumer Cooperative Arrahmah Banjarmasin Branch. The object of this research is the application of financial accounting reports on the recognition of revenue from the sale of the Taqisth contract (a case study on the Arrahmah Sharia Consumer Cooperative). From the results of this study, the financial accounting reports on the Sarahah sharia consumer cooperative when the installments have not been received by the Sharia cooperative in the recording enter into tough income, but when the installments have been paid the members enter the financial statements as Taqsith income in cash. For its implementation, the Arrahmah Sharia Cooperative uses the Taqsith contract. The Hadith contract itself is in installments or what is nowadays better known as credit
Taqsith Contract: Application And Recognition Of Sales Revenue In Sharia Financial Accounting Reports Atika Zahra Maulida; Agus Purnomo
Islamic Economics Journal Vol. 7 No. 2 (2021)
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (710.732 KB) | DOI: 10.21111/iej.v7i2.7072

Abstract

This research is motivated by the existence of financial accounting reports on the recognition of aqad taqsith sales revenue at the Arrahmah Sharia Consumer Cooperative in 2021. This research is a descriptive qualitative study. This type of research (field research). The method used is interviews and accounting documentation in 2021. The subject of this research is the Islamic Consumer Cooperative Arrahmah Banjarmasin Branch. The object of this research is the application of financial accounting reports on the recognition of revenue from the sale of the Taqisth contract (a case study on the Arrahmah Sharia Consumer Cooperative). From the results of this study, the financial accounting reports on the Sarahah sharia consumer cooperative when the installments have not been received by the Sharia cooperative in the recording enter into tough income, but when the installments have been paid the members enter the financial statements as Taqsith income in cash. For its implementation, the Arrahmah Sharia Cooperative uses the Taqsith contract. The Hadith contract itself is in installments or what is nowadays better known as credit
Co-Authors A. Hadi Abbas Abbas Abdul Hadi Adi Priyatna Aditia Irlanga Agung Suprianto Agus Purnomo Ahmad Putikadyanto Ahmad Putikdyanto Amin Warjo Anwar, Amelia Asep Andang, Asep Atika Zahra Maulida Ayu Siti Rohma Chania Ratu Iriana Putri Defan Cristoper Zebadiah Denny Permadi Dhirgo Adji Dwi Ilham Maulana Edward Antony Egana Dwi Saparingga Erna Mulyati Farhan Saefudin Wahid Fuad Anwar Heni Pratiwi Heni Yurika Idris Ifkar Usrah Iman Wiratama Irsandi Joko Sulistiyo jurnalmap map Kumalasari, Nety Kurniaty Lies Anggi Puspita Dewi Lucky Enggrani Fitri Maniah Masthuroh Meity Suryandari Melia Eka Lestiani Melia Eka Setiani Merliyana Merliyana Michael Alesandro Mochamad Arifin Alatas Mohtar Yunianto Muhammad Hafidz Khusnadin Neni Wahyuningtyas, Neni Noer Lailatul Badriya Noer mijati Nova Aprilia Nugroho Mardi Wibowo Nurul Ratnawati, Nurul P. Rozak Purwantoro, Agus Reyvita Wike Wijaya Riandani, MHD Wahyu Ridhwan Rizkyah, Rizkyah Robi Romansyah Rudi Hartono S. Purnamasari Selamat Budi Hartono Servicen, Servicen Sihombing, Feri Rikardo Sri Nuzulia Sri Wahyuni Suci Asfarani Sukamto Sukamto Sunggales Rangga Gustiano Susanto, Stephen Tomas G. Belano Trenggono Pujo Sakti Umi Hani Zakiyah Zakiyah