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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Bustamam Bustamam
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala
Economics, Econometrics & Finance Social Sciences

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ANALISIS PENENTUAN HARGA POKOK PRODUKSI UDANG VANAME (STUDI KASUS PETAMBAK GAMPONG PALONG KECAMATAN GLUMPANG BARO KABUPATEN PIDIE) Sundari Sundari; Bustamam Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.20764

Abstract

This study had a purposed to evaluate the determination cost production of Vanname Shrimp in Gampong Palong. This study used descriptive qualitative method with sample choosed by primary data. The results of this study indicate that the price with cost on pricing method in a full costing approach didn’t showed the higher result than the factory, namely Rp 52.652 per kg. where the shrimp cost in order the theor that existed. However, it is not a basic determined the price because the price didn’t resemble the theory that pond farmersonly take into account price of shrimp based on the market.
Pengaruh Intellectual Capital, Biaya Intermediasi dan Islamicity Performance Index Terhadap Profitabilitas Syariah di Indonesia Bustamam Bustamam; Dhenni Aditia
Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 1 (2016): Maret 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (603.959 KB)

Abstract

This study aimed to examine effect of intellectual capital, cost of intermediation, and islamicity performance index on profitability of Islamic Banks Indonesia. Data was collected from financial reports of 44 Islamic Banks that are registered in Indonesian Central Bank.  The period of study was between 2011 and 2014. The analysis technique used was multiple linear regression.This study found that collectively the cost of intermediation, and islamicity performance index have an influence for profitability. Meanwhile, in the partial test (t test), variable intellectual capital, the cost of intermediation, and islamicity performance index have determined profitability of the Islamic banks.
ANALISIS RESTRUKTURISASI PEMBIAYAAN MURABAHAH BERMASALAH AKIBAT PANDEMI COVID-19 DI BPRS MUSTAQIM BANDA ACEH Aska Asnul; Bustamam Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i1.22810

Abstract

Restructuring financing is one of the policies that can be implemented to overcome problematic financing that frequently arises in financial institutions, including murabahah financing. This study aims to assess the conformity of the implementation of the applicable regulations and to identify the various types of restructuring implementation in the settlement of troubled murabahah financing at BPRS Mustaqim Banda Aceh resulting from the Covid-19 pandemic. This study employed a descriptive-qualitative methodology with BPRS Mustaqim Banda Aceh as the subject of study. Interviews and document reviews were conducted to collect research data. The findings of this study indicate that the restructuring implemented by BPRS Mustaqim Banda Aceh conforms to the DSN-MUI Fatwa and SE BI and that the implementation of restructuring in dealing with troubled murabahah financing due to the Covid-19 pandemic includes rescheduling, reconditioning, and restructuring by DSN-MUI Fatwa Number 49/DSN-MUI/II/2005 and PBI Number 10/18/PBI/2008.
Co-Authors Aska Asnul Dhenni Aditia Sundari Sundari