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All Journal Banco: Jurnal Manajemen dan Perbankan Syariah IECON: International Economics and Business Conference
Mawaddah Rachman
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Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Isu Kepatuhan Syariah pada Akad Musyarakah Mutanaqishah di Indonesia Sry Muliyani; Mawaddah Rachman; Eka Dewintara; Rahman Ambo Masse
BANCO: Jurnal Manajemen dan Perbankan Syariah Vol 4 No 2 (2022): Banco: Jurnal Manajemen dan Perbankan Syariah
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/banco.v4i2.3582

Abstract

The development of Islamic financial institutions in Indonesia has increased quite a bit from year to year. This is because people's interest in saving is quite high in Islamic financial institutions. Interest-based conventional financial institutions can be compared with products from Islamic financial institutions. For example, cooperation-based sharia banking products with a "profit and loss sharing" system such as musyarakah and mudharabah contracts. The implementation of cooperation products with this musyarakah contract did not show significant growth so that the innovation of the musyarakah contract was implemented which resulted in a Musyarakah Mutanaqishah contract in accordance with National Syari'ah Council Fatwa No: 08/DSN-MUI/IV/2000 Concerning Musyarakah Financing and Council Fatwa National Sharia No: 73/DSN-MUI/XI/2008 Concerning Musyarakah Mutanaqisah. The purpose of writing this paper is to analyze the issue of sharia compliance in musyarakah mutanaqishah contracts practiced in sharia banking products in Indonesia. These issues consist of sharia issues, legal issues and operational issues according to the musyarakah and musyarakah mutanaqishah product standard books published by the Financial Services Authority (OJK) in 2016. The results of the analysis in this paper show that first, sharia issues generally occur in this issue. is the existence of "two contracts in one item" where the rental and purchase contracts are agreed at the same time. Second, legal issues related to the existence of different perspectives between fiqh rules and Indonesian positive law related to the recording of ownership certificates. And the third issue, an operational issue where there is price independence when a financing contract with a musyarakah scheme is made that requires a transfer of ownership.
Analysis of PSAK 69 Implementation on Biological Assets to Support Financial Statement Relevance at PT. Berdikari United Livestock (PT. BULS) Sidenreng Rappang Hasdiana; Hernianti Harun; Aida Gimawati; Mawaddah Rachman
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

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Abstract

This study aims to analyze the implementation of PSAK No. 69: Agriculture regarding Biological Assets at PT. Berdikari United Livestock (PT. BULS) Sidenreng Rappang. The research was conducted using a qualitative case study approach. Data were collected through observation, documentation, and interviews with the Secretary, Accounting and Finance Department, and Operations Department of PT. BULS. The research findings indicate that although PT. BULS recognizes a Biological Assets account in its financial statements, the company still classifies livestock — its primary operational asset — under current assets. Furthermore, the valuation is based on acquisition cost instead of fair value, which does not align with the provisions of PSAK No. 69. The company has managed to categorize livestock by type and age in accordance with the standard, but has yet to apply fair value measurement and disclosure optimally. This research contributes to the accounting literature by providing a case analysis of PSAK 69 implementation challenges in livestock companies, particularly state-owned subsidiaries. Practically, the findings offer recommendations for PT. BULS and similar entities to enhance their financial reporting quality by adopting proper biological asset accounting practices. The study highlights that the main obstacle lies in the limited understanding of PSAK 69 among accounting personnel and the difficulty in determining fair value due to market price volatility. It is recommended that companies collaborate with certified public appraisers (KJPP) and conduct regular staff training on PSAK 69 application to improve financial statement relevance and reliability
Co-Authors Aida Gimawati EKA DEWINTARA Hasdiana Hernianti Harun Rahman Ambo Masse Sry Muliyani