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All Journal Jurnal Sosial Ekonomi Pertanian Jurnal Kawistara : Jurnal Ilmiah Sosial dan Humaniora Jurnal Psikologi Jurnal Peternakan Indonesia Qistie: Jurnal Ilmu Hukum Agro Ekonomi EKO-REGIONAL JURNAL PENGEMBANGAN EKONOMI WILAYAH JURNAL PANGAN Psikologi Konseling: Jurnal Kajian Psikologi dan Konseling Tabyin; Jurnal Pendidikan Islam Agriecobis : Journal of Agricultural Socioeconomics and Business Jurnal Pembelajaran Fisika Perbanas Journal of Islamic Economics and Business Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Pendidikan dan Pengabdian Masyarakat Journal of Management and Creative Business Jurnal Ilmiah ESAI Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Akuntansi dan Keuangan Syariah Jurnal Kawistara SOCED SASAMBO : Journal of Social Education Sasambo
Masyhuri Masyhuri
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Physics Social Sciences Other

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ANALISIS AKUNTABILITAS DAN EKUITAS SYARIAH DALAM PENGELOLAAN BIAYA HUTANG PADA BISNIS SYARIAH Nur Aidah; Rina Anugra; Masyhuri Masyhuri
Jurnal Akuntansi dan Keuangan Syariah (Jurnal Akunsyah) Vol. 5 No. 1 (2025)
Publisher : Program Studi Akuntansi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/akunsyah.v5i1.5875

Abstract

This study analyzes the accountability of Sharia and justice in the management of debt costs in Sharia businesses. With the rapid growth of the Sharia industry, the management of debt costs has become an important challenge. This research aims to examine the management of debt costs in Sharia companies from the perspective of equity and accountability. The study employs a literature review approach to identify best practices in debt management that align with Sharia principles. The research findings highlight the importance of transparency and accountability in financial reporting, as well as the need for technology integration to enhance efficiency. Alternative financing approaches such as mudarabah, musyarakah, and murabahah are proposed as solutions to comply with Sharia law.
Analisis Audit atas Siklus Pendapatan dalam Menilai Efektivitas Sistem Pengendalian Internal pada Exmo Tea Cafe Ardiansa Ardiansa; Andiqarina Andiqarina; Masyhuri Masyhuri
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 4 (2025): Desember : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i4.1885

Abstract

Internal control is a crucial aspect for SMEs in maintaining the reliability of revenue recording and preventing the risk of misappropriation. This study aims to analyze the implementation of internal control in the revenue cycle at Exmo Tea Café and to evaluate its effectiveness through internal audit. The research uses a qualitative descriptive approach with data collection through interviews with management personnel directly involved in transactions and financial recording. The analysis is conducted using the COSO framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The research results indicate that Exmo Tea Café has implemented several basic elements of internal control, such as recording transactions through a cashier application, daily cash reconciliation, and reporting to the owner. However, the effectiveness of these controls is still limited because the segregation of duties between receiving and recording is not optimal, risk assessment is reactive, documentation and report archiving are not systematic, and monitoring is conducted informally. In addition, there are no formal policies regarding operational standards (SOPs) or internal audit procedures that could serve as guidelines for continuous control implementation. These conditions have the potential to lead to risks of fraud, recording errors, and delays in financial reporting. Therefore, these findings underscore the need for a comprehensive enhancement of the internal control system, including strengthening the separation of duties, conducting preventive risk assessments, providing employee training related to financial governance, as well as implementing more formal monitoring and documentation. These improvements are expected to increase reporting accuracy, operational effectiveness, and minimize the potential for errors or fraud in the company's financial activities.
Konsep Pemberian Insentif Perspektif Muamalah Islami pada Agency PT Manulife Syariah Indonesia Tahun 2026 Masyhuri Masyhuri
Perbanas Journal of Islamic Economics and Business Vol 6 No 2 (2026): Perbanas Journal of Islamic Economics and Business
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/pjieb.v6i2.409

Abstract

Industri asuransi jiwa syariah Indonesia memasuki fase konsolidasi seiring kewajiban pemisahan unit usaha syariah, dan agen tetap menjadi tulang punggung distribusi sekaligus titik paling rawan ketika imbalan dirancang. Penelitian ini menelaah skema kompensasi agency pada PT Asuransi Jiwa Manulife Indonesia Syariah sebagaimana diatur Memo Kompensasi Agency 2026, lalu menilainya dari perspektif muamalah Islami. Tujuannya menganalisis konsep insentif agen syariah, mengkaji praktik kompensasi berlapis yang mencakup First Year Commission, Second Year Commission, Renewal Year Commission, Quarterly Production Bonus, Basic Commission Override, referral bonus, serta generation, quality generation, dan lifetime override, dan menilai kesesuaiannya dengan prinsip ujrah, wakalah bil ujrah, keadilan, transparansi, amanah, dan maslahah. Pendekatan yang dipakai bersifat kualitatif dengan rancangan studi kasus deskriptif-analitis berbasis analisis dokumen terhadap memo, fatwa Dewan Syariah Nasional, dan literatur primer yang dilengkapi wawancara dan observasi-partisipan, dianalisis secara tematik. Analisis menunjukkan komisi langsung (FYC, SYC, RYC) tergolong ujrah yang sah atas jasa penjualan dan pemeliharaan polis, sedangkan override dan lifetime override menuntut penegasan akad samsarah atau ju'alah serta bukti kontribusi nyata agar tidak menjadi imbalan struktural belaka. Pengaitan bonus produksi dengan Premium Persistency Ratio dan faktor persistensi dipandang positif karena menahan dorongan mengejar volume semata, sementara syarat lisensi syariah memperkuat kepatuhan. Penelitian ini mengusulkan model evaluasi lima prinsip, yaitu kejelasan akad, kelayakan jasa, keadilan imbalan, kualitas penjualan, dan kepatuhan syariah, sebagai instrumen menilai sistem kompensasi agen asuransi syariah agar berorientasi maslahah
Co-Authors A. Suryantini Ahmad Musawwir Albertus Djoko Lesmono Alya Mardatillah B Andiqarina Andiqarina Ani Suryantini Any Suryantini Ardiansa Ardiansa Ari Astuti Azrimul Azrimul Danang Manumono Dwi Resky Rahayu Dyah Aring H.I Fibriana Rahmadani As'ha Hidayat Hidayat Imam Zulkhairi Ivan Muhammad Agung Jangkung H Mulyo Jangkung Handoyo Mulyo Lestari R. Waluyati Lestari Rahayu Waluyati Mas Soedjono Miftahul Janna Muhammad Ilyas Muhammad Luthfi Muhammad Yamin Muhammad Yamin Nariswari Novi Pudyastuti Nur Aidah Nur Aulia Asrani Octavianus Agustus Rahayu Relawati Resta Ayu Ramdhany Retno S Wulandari Rif’ati Dina Handayani Rina Anugra Risma Putri Wulandari Robet Asnawi Ryzki Mulya Adilkah S. Widodo Slamet Hartono Soetrilah Soetrilah Sri Widodo Suud Suud Syafruddin Syafruddin T.W. Widayati Trisiwi Wahyu Widayati Ulfa Suci Umi Barokah Yunastiti Purwaningsih Zaitun Zaitun