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ANALISIS PENERAPAN PSAK 405 TENTANG AKUNTANSI MUDHARABAH PADA PRODUK TABUNGAN HAJI IB MASLAHAH DI BANK BJB SYARIAH Trisnawati, Cahyani Laras; Wardiyah, Mia Lasmi
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

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Abstract

Penelitian ini bertujuan untuk menganalisis penerapan PSAK 405 tentang akuntansi mudharabah pada produk Tabungan Haji iB Maslahah di Bank BJB Syariah. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi literatur dan analisis laporan tahunan Bank BJB Syariah tahun 2024. Hasil penelitian menunjukkan bahwa penerapan prinsip mudharabah pada produk Tabungan Haji iB Maslahah telah sesuai dengan PSAK 405 dan Fatwa DSN-MUI No. 02/DSN-MUI/IV/2000. Pengakuan investasi dilakukan pada saat dana diserahkan oleh nasabah, pengukuran dilakukan berdasarkan nilai kas yang disetorkan, penyajian dilakukan secara terpisah sebagai dana syirkah temporer, dan pengungkapan dilakukan secara transparan dalam catatan atas laporan keuangan. Dengan demikian, penerapan PSAK 405 pada produk Tabungan Haji iB Maslahah mencerminkan kepatuhan terhadap prinsip akuntansi syariah, transparansi, dan keadilan dalam pengelolaan dana nasabah. Kata kunci: PSAK 405, Mudharabah, Tabungan Haji, Akuntansi Syariah, Bank BJB Syariah.
PERAN APLIKASI OK AL-IKHLASH DALAM MENINGKATKAN EFISIENSI PENGELOLAAAN KEUANGAN SANTRI PONDOK PESANTREN MODERN AL-IKHLASH Nuraini Laila Sari; Mia Lasmi Wardiyah
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 1 No. 6 (2025): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Bulan Desember 2025)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v1i6.179

Abstract

This study aims to analyze the role of the Ok Al-Ikhlash application in improving the efficiency of financial management for students (santri) at Pondok Pesantren Modern Al-Ikhlash. Prior to the implementation of this application, financial administration processes were carried out manually, which often led to several problems such as long queues, delays in financial recording, and a lack of transparency between the administration and the students’ guardians. Using a qualitative approach with a case study method, data were collected through interviews, observations, and documentation involving the finance department, student guardians, and students. The findings indicate that the Ok Al-Ikhlash application has successfully enhanced the efficiency, transparency, and accountability of financial management within the pesantren. Financial transactions such as balance top-ups, tuition fee payments, and savings records can now be processed digitally and in real time, minimizing human errors and accelerating administrative services. Moreover, the adoption of a cashless system through student cards fosters independence, discipline, and financial responsibility among students. Overall, the Ok Al-Ikhlash application contributes significantly to the modernization of pesantren financial management through digital technology integration.
Co-Authors Abdul Rojak, Abdul Abdullah Azzam Abidin, Deden Zaenal Adi Muhammad Syalimul Gaos Aini, Haniva Khuratul Aisyah Mega Benazira Ajeng Saeful Putri Akhirni Putri, Firna Flarestiana Al-Rasyid, Camelia Sofwan Alfarizi, Muhammad Bintang Alifya, Afifah Ilmi Alya Afriliani Andini Amalia Putri SW Andri Suwendi Ang Riqko Suhendi Anggraeni, Sri lestari Anjani, Sakila Meila Apriani, Nurul Ardillah, Nadwa Rahma Arham, Salwa Mayassarah Ariani Putri Utami Aribbah Fitroti Asih, Alifah Sukma Aulia, Ghina Zahrah Auliyana, Auliyana Az Zahra, Aulia Falent Azahra, Hilma Amanatus Sa’adah Aziz Ramdhani, Muhammad Abdul Aziz, Fahmi Azzam Izzudin Bobang Noorisnan Pelita Dedi Supriyadi Deska Pratama Dewi, Tia Junita Diani, Alika Rahmalia Diansyah, Hani Nur Dina Ecky Saputri Dini Hanifah Dzikrayah, Fithri Eldiani, Nita Erwin Munandar Fadhlurrahman, Muhammad Shidqi Fahmi Hasan Nugroho Fakhrur Rozi Ramdhani Fauziah, Adinda Rahma Fiddienillah, Qheista Noor Ghefira Rahima Gitsni, Muhammad Faizal Gumilar, Asya Nurbayani Hafidhlatul H, Kalyca Najmi Hafizh Febryansyah Sonjaya Haifa Nur Jubaidah Haikal Kamil, Muhammad Rizki Hanina, Savira Hayatul Fazri, Muhammad Haikal Hudiah, Nuri Nurul Ilham Abdullah, Ilham Inda Maula Zulfa Irfanullah, Fahmi Istiqomah, Iis Iwan Setiawan Izzul Haq Firman Maulana Kamila, Gisa Raenisa Kartika Dwifa Siregar Khaidir Ali Fachreza Khoerunnisa, Agna Khoirunnisa, Afifah Latif, Ayi Abdul M. Rafeli Iskandar Malika Aura Kinanti Margana, Marina Silvya Marliani, Amalia Matsani, Qurana Sab’ul Maulana, Izzul Haq Firman Meilani, Dini Mia Nurhasanah Miftahul Chair Moch Alfiana Candra Jani Mugni, Halim Abdul Muhammad Al Ghifari Muhammad Daffa Muhammad Faiz Haikal Muhammad Izzudin Islam Muhammad Rafly Mukhlis Harvian Muslimah, Adrezka Mudina Nabil Makarim Nabila Indriani Nabila Nandayanti Nadya Nur Haplah Najla Kayla Najla Khayira Najla Sahla Sahira Nanda Kuswandari Nasya Zahra Naufal Aziz Maulana Neni Nuraeni Ni’matul Aliyah Nuraini Laila Sari Nurhalizah, Siti Nurhasanah, Dalih Mutiara Nurjaman, Muhamad Izazi Nurmalasari, Andini Nurul Azmi Muhamad Tauhid Nurul Hasana NURUL RAHMAWATI Nuryanti , Juju Oktaviani, Siti Atikah Oktiani, Rashifah Zahra Pangestu, Trimas Arya Permatasari, Adila Pingkan Salsa Hadiansyah Ponirah, Ade Pratama, Deska Putri Apriyani Putri Dina Amelia Putri, Ghaitsa Mutiara Putri, Melinia Putri, Shellya Eka Qheista Noor Fiddienillah Rabani, Kayla Fatha Rabbani, Raihan Ahmad Rahayu , Halimah Auliya Rahmadani, Nova Analia Rahmat, Nailla Alifia Ramdhani, Fakhrur Rozi Raudhatul Jannah Regina Lathifah Zahra Riantika Mutiara Ridwan Effendi Rifka Aqila Rika Afrianti Putri Ririn Nur Widyastuti Rizqy Hizbullah Ziyaulhaq Robbani, Burhanuddin Rohmah, Tria Najiatul Roudhotul Hayati Nurislami Rusli, Ranti Afrilianti Saeful Anwar Sandra Siti Nurjanah Sandrina, Nahla Galuh Sani Dwina Putri Saputra, RM. Indra Jaya Saputri, Dina Ecky Sari, Nuraini Laila Satrio Bimo Ananda Setiawan, Iwan Shafira Aulia Az-Zahra Shifa Nurhayati Shofie, Maulaya Silvia Septiani Siti Hawa Febriani Siti Nur Azizah, Siti Nur Siva, Kamelia Sobana, Dadang Husen Suhendi, Ang Riqko Sukawati, Maudi Nabila Sulthon Ahmad Nawawi Sutrisna, Muhammad SW, Andini Amalia Putri Syarah, Asri Mariam Talitha Nabilah Tamami, Ahmad Tripalupi, Ramadhani Irma Trisnawati, Cahyani Laras Tsaqif, Thoriq Ahmad Ukasha, Muhammad Gala Ulpaija, Siti Utami, Ariani Putri Vania Alya Zanatha Wawan Muhwan Hariri Wulan Siti Nurjanah Yamin, Zahra Yasir Ahmad Muyassar Yasmin Sherlly Aulia Zavier Hidayat, Muhammad Akhdan Zulbaidah Zulbaidah