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Analisis Penerapan Akuntansi Syariah Berdasarkan PSAK 102 pada Pembiayaan Murabahah di BMT Bina Insan Sejahtera Wati, Zahra; Rosmanidar, Elyanti; Budianto, Achyat
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 3 (2024): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i3.5646

Abstract

This research aims To find out the murabahah financing mechanism at BMT Bina Insan Sejahtera and To analyze the recognition, measurement, presentation and disclosure of murabahah transactions based on PSAK 102 at BMT Bina Insan Sejahtera. This research uses qualitative methods with research data obtained through interviews and documentation by taking sources from the administrators, managers and customers of BMT Bina Insan Sejahtera. The data analysis used in this research is a qualitative descriptive technique. The results of this research show that only a small part of the murabahah bookkeeping treatment carried out by BMT Bina Insan Sejahtera is in accordance with PSAK 102. However, there are several things that are not in accordance with PSAK 102, namely BMT Bina Insan Sejahtera's practice of not keeping journals or no accounting treatment regarding money. face, the presentation of murabahah receivables is not yet in accordance with PSAK 102, and the presentation of financial statements is not fully in accordance with PSAK 102.
Corporate Social Responsibility on Image and Trust of Bank Syariah Mandiri Nengsih, Titin Agustin; Nofrianto, Nofrianto; Rosmanidar, Elyanti; Uriawan, Wisnu
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 13 No. 1 (2021)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v13i1.18347

Abstract

Abstract. The implementation of the Corporate Social Responsibility (CSR) program will have a positive impact not only on banking operations but on the continued existence in the future. With the implementation of CSR, Islamic banks not only gain economic benefits in terms of profit and growth but also enhance the public image and public trust. The results of this CSR program bring Islamic Banks closer to the people for better social change. Structural Equation Modelling results show that CSR variables significantly influence the image and trust of Bank Syariah Mandiri Jambi.Abstrak. Implementasi program Tanggung Jawab Sosial Perusahaan akan memiliki dampak positif tidak hanya pada operasi perbankan tetapi pada keberlanjutan keberadaan di masa depan. Dengan penerapan Tanggung Jawab Sosial Perusahaan, bank syariah tidak hanya mendapatkan manfaat ekonomi dalam hal laba dan pertumbuhan tetapi juga meningkatkan citra dan kepercayaan masyarakat. Hasil dari program Tanggung Jawab Sosial Perusahaan ini membawa bank-bank Islam lebih dekat kepada masyarakat untuk perubahan sosial yang lebih baik. Hasil Structural Equation Modeling menunjukkan bahwa variabel Tanggung Jawab Sosial Perusahaan berpengaruh signifikan terhadap citra dan kepercayaan Bank Syariah Mandiri Jambi. 
Pengaruh Analisis Fundamental, Teknikal dan Bandarmologi terhadap Harga Saham Syariah yang Terdaftar di Jakarta Islamic Index Periode 2018-2021 Namashuda, Fajrika; Rosmanidar, Elyanti; Rahma, Sri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.920

Abstract

Equity-based sharia stocks that comply with Islamic principles. One of the sharia stock indices is the Jakarta Islamic Index (JII). JII is an index consisting of the 30 most liquid Islamic stocks on the IDX which was launched in 2000. To select 30 Islamic stocks to be included in the index calculation, there are additional criteria carried out by IDX, namely liquidity criteria. The liquidity indicators used are based on market capitalization and daily transaction value. Usually calculated based on the last one year period and every day there must always be transactions. This study uses a quantitative descriptive research method, namely research that emphasizes the analysis of numerical data processed by statistical models. This method is called the quantitative method because the research data uses numbers that indicate the value of the observation variable that leads to a certain time period. This research results that from the results of the t test table it is known that the fundamental analysis variables partially influence the prices of Islamic stocks listed on the Jakarta Islamic Index (JII) in 2018-2021. From the results of the t test table it is known that the technical analysis variable has a partial effect on the prices of Islamic stocks listed on the Jakarta Islamic Index (JII) for 2018-2021. From the results of the t test table it is known that the bandarmological analysis variable has a partial effect on the prices of Islamic stocks listed on the Jakarta Islamic Index (JII) for 2018-2021. From the results of the f test table it is known that the variables of fundamental analysis, technical analysis, and bandarmological analysis simultaneously influence the prices of Islamic stocks listed on the Jakarta Islamic Index (JII) for 2018-2021. Keywords: Fundamental Analysis, Technical, Bandarmology, Sharia Stocks, Sharia Market
Pengaruh Digital Payment ShopeePay dan Locus Of Control terhadap Perilaku Konsumtif Mahasiswa Fitrianova Andriani, Beid; Diniah, Zahratud; Rosmanidar, Elyanti
Indonesian Journal of Islamic Economics and Business Vol. 8 No. 2 (2023): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ijoieb.v8i2.2003

Abstract

Consumptive behavior is excessive buying behavior by prioritizing secondary and tertiary needs rather than primary needs which causes a person to be extravagant. This study aims to determine whether there is influence of digital payment ShopeePay and locus of control on the consumptive behavior of students of the Islamic Economics and Business Faculty. The population of this study were students of the Faculty of Islamic Economics and Business, UIN Sulthan Thaha Saifuddin Jambi class of 2019, the number of research samples was 85 students using a purposive sampling technique by selecting students who used digital payment ShopeePay. The data collection method in this study uses a questionnaire. Variable data were analyzed using multiple linear regression. The theory used in this research includes; Digital Wallets, Personality Psychology, Consumer Behavior, and Consumptive. The results of the study show that simultaneously digital payment ShopeePay and locus of control have a positive and significant effect on consumptive behavior. Partially, digital payment ShopeePay has a positive and significant effect on consumptive behavior. Locus of control does not affect consumptive behavior. Based on the data analysis in this study, these variables are valid and reliable. In testing the classical assumptions with normal distribution there is no heteroscedasticity and multicollinearity.