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All Journal PRESTASI KEUNIS Accounting Analysis Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) EconBank : Journal Economics and Banking Journal of Islamic Accounting and Finance Research
Mirasanti Wahyuni, Mirasanti
Dosen STIE Bank BPD Jateng
Religion Economics, Econometrics & Finance Education Social Sciences

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Journal : PRESTASI

 1 
PENERAPAN AKUNTANSI ISLAM DAN PELAPORAN CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH Wahyuni, Mirasanti
PRESTASI Vol 11, No 1 A (2013): PRESTASI
Publisher : PRESTASI

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Abstract

Abstract   This research is descriptive analysis. The study was conducted by comparing the execution and reporting of Corporate Social Responsibility Islamic bank with items sharia-compliant reporting enterprise theory. The study was conducted by analyzing secondary data from annual reports Bank Mandiri Syariah and Bank Muamalat in 2012. The result is the Bank Syariah Mandiri is still not in accordance with the Syariah concept of Enterprise Theory (SET), especially in the horizontal accountability of nature. This means that the Bank Syariah Mandiri is still the least disclosure of CSR on the environment. Bank Muamalat has been quite a lot of items in the draft implementing Sharia Enterprise Theory. Implementation was not centered on a large provincial town or certain activities which are still lacking in the items that must be disclosed is in an effort to improve both spiritual education to the surrounding community as well as for employees when the item includes an important item category.  Keyword : Syariah enterprise theory, Corporate Social Responsibility
ANUITAS DI PERBANKAN SYARIAH Wahyuni, Mirasanti
PRESTASI Vol 13, No 1 (2014)
Publisher : PRESTASI

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 Abstract  This article discusses the differences annuity method and proportional method of financing murabaha Islamic bank by means of a simulation calculation of both methods is then analyzed. From the simulation results obtained calculation that the amount of the installment to be paid customers is the same each period. There are differences in the amount of the principal and installments margin. When using the proportional method, the amount of the principal and installments margin of each period would be as great. If using the annuity method, the amount of principal will be greater the longer the installment margin but the longer it will be smaller. The amount payable is the same kind of customers using the annuity method or the proportional method, the principal installments and installment loan margins.  Keyword : the annuity method, the proportional method, financing murabahah
Co-Authors Alfaroqi, Irfan Aris Sunindyo, Aris Damayanti, Hamida Fika Azmi Kodir, Mochammad Abdul Nugroho Heri Pramono Sri Imaningati Ujang Sumarwan