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All Journal Dinamika JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Suciyanti Suciyanti
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PERLINDUNGAN HUKUM TERHADAP TENAGA KERJA Suciyanti Suciyanti
Dinamika Vol 25, No 4 (2019): Dinamika: Jurnal Ilmiah Ilmu Hukum
Publisher : Fakultas Hukum Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.147 KB)

Abstract

AbstrakKeselamatan dan kesehatan kerja di dalam ketenagakerjaan merupakan salah satu bentuk program  yang diberikan pemerintah untuk terjaminnya suatu perlindungan terhadap pekerja demi  melindungi diri dari suatu kecelakaan kerja. Keselamatan dan kesehatan kerja yang ada pada  kegiatan proyek pembangunan kerap mengabaikan bahkan sampai tidak menggunakan sistem  manajamen keselamatan dan kesehatan kerja sebagai bentuk upaya untuk meminimalisir  kecelakaan kerja dan sebagai dasar dalam memberikan perlindungan hukum yang akan didapatkan para pekerja. Pada proyek pembangunan rumah susun mahasiswa Universitas Brawijaya di Malang salah satu yang menggunakan sistem manajemen keselamatan dan kesehatan kerja mengakui pentingnya mengutamkan para pekerja untuk memberikan jaminan pada proses pelaksanaan  pekerjaan sehingga akan berpengaruh terhadap kenyamanan dan keamanan sewaktu bekerja.Kata kunci : Keselamatan dan kesehatan kerja, perlindungan hukum AbstractThe work safety and health in employment is one of the programs that is given by the government that the employee security is guaranteed toward their self-security in work accident. The work safety and health on the building activity project often neglect or even not using the work safety and health management system in an effort to minimize the work accident and as the basis of giving the employees legal protection. The Brawijaya University students’ construction flats project in Malang; that is using one of the work safety and health management systems admitted the importance of employees priority to give their guarantee on work activity process so that it effect towards their convenience and security in working.Keywords ; Work Safety and Health, Legal Protection.
IMPLEMENTATION OF PSAK 412 WAQF ACCOUNTING AND FINANCIAL STATEMENTS AT WAQF MULIA INSTITUTE Ibnu Hajar; Suciyanti Suciyanti
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1666

Abstract

This study critically evaluates the implementation of PSAK 412 (Waqf Accounting Standard) by a national-scale nazhir, the Waqf Mulia Institute (WMI), focusing on achieving substantial transparency and accountability in waqf asset management. Employing a qualitative, holistic single case study design, the research analyzed WMI's 2023–2024 financial statements and primary data from management interviews, comparing their practices against the four pillars of PSAK 412: Recognition, Measurement, Presentation, and Disclosure. Findings reveal high compliance in Presentation and Disclosure, with WMI providing all five mandatory financial statements comprehensively; however, a significant implementation gap exists in Measurement. Despite management's claim of using fair value, evidence—such as a nil value in the "Impact of Remeasurement of Waqf Assets" line item and the continued dominance of the historical cost basis—shows that periodic remeasurement of non-cash assets is not systematically executed, indicating that while WMI is mature in formal reporting, it still faces technical and cost constraints in fully implementing the fair value principle for non-cash assets as strictly required by PSAK 412.
KONSISTENSI AKAD MURABAHAH PSAK 402 PADA PEMBIAYAAN CICILAN EMAS DI BANK SYARIAH INDONESIA KEP SUBANG PAMANUKAN Suciyanti Suciyanti; Ibnu Hajar
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1717

Abstract

Abstract. Murabahah financing for the Gold Installment product is a key service offered by PT Bank Syariah Indonesia Tbk. (BSI), demanding rigorous compliance with both the DSN-MUI Fatwa and the Financial Accounting Standards Statement (PSAK) No. 402 concerning Murabahah Accounting. This study aims to analyze the consistency between the implementation of the Murabahah contract in the Gold Installment financing scheme and the standards set by PSAK 402 at BSI. Utilizing a qualitative descriptive method with a case study approach at BSI Subang Pamanukan Branch, data were gathered through interviews and documentation analysis of the contract and operational procedures. The study finds that BSI generally adheres to PSAK 402 in the aspects of presentation and disclosure of financing assets. However, challenges to full consistency often arise in the measurement and recognition aspects, particularly concerning the fulfillment of the qabdh (possession) requirement for the gold asset and the specific accounting treatment of delay penalties. The implication of this research is to provide actionable recommendations for BSI to refine its operational and accounting policies, ensuring optimal consistency between Sharia principles and regulatory accounting standards. Pembiayaan Murabahah pada produk Cicil Emas merupakan layanan utama yang ditawarkan oleh PT Bank Syariah Indonesia Tbk. (BSI), menuntut kepatuhan yang ketat terhadap Fatwa DSN-MUI dan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 402 tentang Akuntansi Murabahah. Penelitian ini bertujuan untuk menganalisis konsistensi antara implementasi akad Murabahah dalam skema pembiayaan Cicil Emas dengan standar yang ditetapkan oleh PSAK 402 di BSI. Menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus pada BSI Cabang Pembantu Subang Pamanukan, data dikumpulkan melalui wawancara dan analisis dokumentasi akad serta prosedur operasional. Hasil penelitian menunjukkan bahwa BSI secara umum telah mematuhi PSAK 402 dalam aspek penyajian dan pengungkapan aset pembiayaan. Namun, konsistensi penuh seringkali terhambat pada aspek pengukuran dan pengakuan, khususnya terkait pemenuhan syarat qabdh (penguasaan) aset emas dan perlakuan akuntansi spesifik terhadap denda keterlambatan. Implikasi dari penelitian ini adalah memberikan rekomendasi yang dapat ditindaklanjuti bagi BSI untuk menyempurnakan kebijakan operasional dan akuntansinya, memastikan tercapainya konsistensi optimal antara prinsip syariah dan standar akuntansi regulasi.
Co-Authors Ibnu Hajar