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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Al-Ijtimaiyyah Gender Equality: Internasional Journal of Child and Gender Studies Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam SENTRALISASI SEIKO : Journal of Management & Business JURNAL PENDIDIKAN TAMBUSAI Journal of Economic, Management, Accounting and Technology (JEMATech) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) MUHARRIK: JURNAL DAKWAH DAN SOSIAL AT-TURAS: Jurnal Studi Keislaman JOURNAL OF APPLIED BUSINESS ADMINISTRATION Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JURNAL MANAJEMEN BISNIS JESI (Jurnal Ekonomi Syariah Indonesia) Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ilmiah Akuntansi dan Finansial Indonesia JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Justisia Ekonomika FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting Jurnal Akuntansi dan Keuangan Aghniya: Jurnal Ekonomi Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences El-Qist : Journal of Islamic Economics and Business (JIEB) Accounting and Business Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Journal La Bisecoman Jurnal Investasi Islam JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen JURNAL ILMIAH GLOBAL EDUCATION Humantech : Jurnal Ilmiah Multidisiplin Indonesia INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Share: Jurnal Ekonomi dan Keuangan Islam Talaa : Journal of Islamic Finance Journal of Student Development Informatics Management (JoSDIM) Jurnal Ekonomika Dan Bisnis Jurnal Ilmiah Mahasiswa Raushan Fikr Jurnal Ekonomi, Bisnis dan Manajemen Journal Research of Economics and Bussiness Al-Istinbath: Jurnal Hukum Islam Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Public Representative and Society Provision Journal of Accounting Research, Organization and Economics (JAROE) AHKAM : Jurnal Hukum Islam dan Humaniora Eduvest - Journal of Universal Studies Moneter : Jurnal Keuangan dan Perbankan Regress: Journal of Economics & Management Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Amkop Management Accounting Review (AMAR) Journal of Economics and Management Scienties IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Majapahit Journal of Islamic Finance dan Management Indonesian Journal of Multidisciplinary Scientific Studies El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management JEMARI : Jurnal Edukasi Mahasiswa Sunan Giri Bima Polyscopia Journal of Accounting Law Communication and Technology Journal of Social Work and Science Education Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) RUBINSTEIN TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Journal of Ekonomics, Finance, and Management Studies GLOSSARY As-Syirkah: Islamic Economic & Financial Journal JIMEKA Jurnal Simki Economic
YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI
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SHARIA ACCOUNTING PRACTICES AND FINANCIAL ACCOUNTABILITY IN ISLAMIC MICROFINANCE INSTITUTIONS: A CASE STUDY OF BAITUL MAAL WA TAMWIL IN MEDAN CITY Adawiyah, Rabiatul; Nasution, Yenni Samri Juliati; Nasution, Juliana
Jurnal Al-Ijtimaiyyah Vol. 12 No. 1 (2026)
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-ijtimaiyyah.v12i1.33941

Abstract

This study examines the role of sharia accounting practices in strengthening transparency and accountability of financial reporting in Islamic microfinance institutions, with a particular focus on Baitul Maal wa Tamwil (BMT) in Medan City. As community-based financial institutions, BMTs play a strategic role in supporting socio-economic empowerment while adhering to Islamic principles of justice, honesty, and trustworthiness. Sharia accounting is therefore not only a technical reporting mechanism but also an ethical framework that shapes responsible financial governance within Islamic communities. This research adopts a qualitative case study approach. Data were collected through in-depth interviews with BMT managers, internal auditors, sharia supervisory board members, and staff, complemented by document analysis of financial reports and relevant regulatory guidelines. The findings reveal that the implementation of sharia accounting contributes significantly to improving transparency through detailed transaction recording, clear disclosure of sharia-based contracts, and separation of social and commercial funds. Accountability is strengthened through internal supervision, sharia compliance mechanisms, and adherence to PSAK Syariah and AAOIFI standards. Nevertheless, the study also identifies challenges, particularly limited human resource capacity and the lack of integrated accounting systems. This study contributes to the discourse on Islamic community development by demonstrating how sharia accounting can support accountable and transparent financial governance in Islamic microfinance institutions.
Quantitative factor analysis of fixed asset impairment: a multi-case study of state-owned enterprises in the pharmaceutical and construction sectors Winata, Bagas Anggi; Nawawi, Zuhrinal M; Nasution, Yenni Samri Juliati
Journal of Applied Business Administration Vol 10 No 1 (2026): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.11301

Abstract

This study examines the quantitative factors influencing fixed asset impairment in two Indonesian state-owned enterprises (BUMN) operating in the pharmaceutical and construction sectors under PSAK 48. The research problem focuses on declining profitability, high leverage, and negative operating cash flows that potentially reduce asset value. The objective is to analyze the relationship between Return on Assets (ROA), Debt to Asset Ratio (DAR), Fixed Asset Turnover (FATO), and Cash Flow from Operations (CFO) with asset impairment risk. A descriptive-comparative quantitative approach was employed using multi-case study data from 2022–2024 financial reports. The findings reveal that persistent negative CFO and high DAR are the main indicators of asset impairment risk, while the implementation of PSAK 48 remains inconsistent. This study concludes that a financial ratio-based quantitative model can serve as an early detection tool for asset impairment in BUMN. This research is limited to a sample of state-owned enterprises and certain quantitative variables, but has implications for increasing the accuracy of asset impairment testing in accordance with PSAK 48, with the novelty of cross-sector multi-case analysis.
Analysis of the Implementation of Fixed Asset Accounting Based on Financial Accounting Standards Statement PSAK 216 at PT Perkebunan Nusantara (PTPN) IV Ahmad, Alya Hamdini; Syarvina, Wahyu; Nasution, Yenni Samri Juliati
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.3024

Abstract

This study aims to analyze the compliance of fixed asset accounting implementation at PTPN IV (Four) with the provisions of Statement of Financial Accounting Standards (PSAK) 216 concerning Fixed Assets. The research focuses on recognition, initial measurement, measurement after recognition, depreciation, retirement and disposal of fixed assets, and disclosure of fixed assets in the financial statements. The research method used is a qualitative method with a case study approach, utilizing the company's fixed asset data, financial statements, and other supporting documents. The results indicate that PTPN IV has generally implemented fixed asset accounting in accordance with PSAK 16. Based on these findings, this study recommends that the company strengthen internal policies related to periodic fixed asset evaluation, improve the quality and completeness of disclosures in financial statements, and develop an accounting information system capable of supporting the retirement and disposal process of assets more effectively. This research is expected to provide academic and practical contributions in improving the quality of fixed asset accounting implementation, particularly in state-owned plantation companies.
Perception And Preference of FEBI UINSU Students Regarding The Use of  E-Payment:  A Study Of Ease of Use, Financial Literacy, Trust Levels, And Behavoiral Patterns From an Islamic Economics Perspective Tanjung, Syahrul; Syahbudi, Muhammad; Nasution, Yenni Samri Juliati
Jurnal Investasi Islam Vol. 11 No. 1 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i1.14885

Abstract

This study aims to analyze the influence of perceived ease of use, financial literacy, level of trust, habitual behavior, and Islamic principles on students’ perceptions and preferences in using Sharia-based e-payment at Universitas Islam Negeri Sumatera Utara (UINSU). The study is motivated by the high level of e-payment usage among students, which is not fully accompanied by adequate financial literacy and understanding of Sharia principles. A quantitative approach was employed using a survey method, and the data were analyzed through multiple linear regression using two models: perception and preference. The sample size was 97 respondents, the sampling technique used was random sampling, with the sample size determined using the Slovin formula. The results indicate that all independent variables have a positive and significant effect on both perception and preference. Perceived ease of use is the most dominant variable in shaping perception (β = 0.282; sig. 0.001), while Islamic principles are the most dominant in shaping preference (β = 0.268; sig. 0.003). These findings suggest that students’ perceptions are primarily influenced by technical factors, whereas preferences are more strongly shaped by religious values and habitual usage. Therefore, strengthening digital financial literacy and understanding of Sharia principles is essential to promote more responsible and value-based use of e-payment.
Co-Authors Aditya Gede Pratama Agustina, Surya Ahmad, Alya Hamdini AHMADI Aini, Rija Akmal Akmal Alfian, Ian Amini, Salisa Anjani, Dina Aqwa Naser Daulay Ardiansyah, Reza Restu Arifianti, Sari Maharani Arifin Fauzi Lubis Arismunandar, M. Fizdian Aritonang, Solahuddin Arnasyah, Indah Dwi Arnida Wahyuni Lubis Asmuni Asmuni Asra, M Rifki Atika Atika Aulia, Mahani Faiza Azhari Akmal Tarigan Aziva, Zahra Budi Harianto Candra, Jeki Damanik, Nursapa Indah Damayanti, Putri Merry Dhian Rosalina, Dhian Erianto, Ridho Fahmi Fauzi Faizin, Mu'adil Fatika, Siti Fazhillah, Audi Firdaus Firdaus Fitri Amalia Ghifari, Abu Dzar Al Habibi, Adnan Hanin, Haya Fadiyah Harahap, Ikhsan Harahap, Rahmat Daim Harahap, Sinta Lestari Harahap, Siti Tasya Zulaikha Harahap, Suci Ardilla Ramadhani Hasrimy, Nabila Felicia Hasugian, Hotbin Hendra Harmain Hilmi, Hafizh Husna, Rifdah Nur ilham khairi, ilham Inayah Ardiah Indradewa, Rhian Jambak, Arya Neta Adinda Juliana Nasution K, Kamilah Karo Karo, Robby Adriano Khairil Ihsan Kusmilawaty, Kusmilawaty Laila Maisaroh Laylan Syafina Lubis, Armida Wahyuni Lubis, Muhammad Alpansyah Lubis, Muhammad Arif Fadhillah Lubis, Nurul Rafiqoh Lubis, Septiana Sara M. Iqbal M. Yogi Riyantama Isjoni Mahyudin Mahyudin Maisyaroh, Tetti Manik, Azizah Zaniana Marbun, Astri Novia Marliyah Marliyah, Marliyah Martua Hsb, Rahmat Meliala, Endah Sabrina Br. Meutia Dewi, Meutia Miranty, Fadilla Muhammad Andi Prayogi Muhammad Fikri Muhammad Ilham Muhammad Lathief Ilhamy Nasution Muhammad Ramadhan Muhammad Syahbudi muhammad Syahbudi, muhammad Muhammad Syukri Albani Nasution Muhammad Trinanda Muhammad Yafiz, Muhammad Muliani, Siska Munthe, Yusromuin Musfirah, Aisyah Fithri Mutiara, Mutiara Manalu Mutthaqin, Muhammad Satrya Nabila, Fatya Nasution, Annio Indah Lestari Nasution, Juliana Nasution, M. Lathief Ilhamy Nasution, Riska Amelia Nayla Hadisti Nazli, Putri Ningtias, Sinar Ayu Novia, Raisyah Arta Nst, Aida Ulviani Nur Fadhilah Ahmad Hasibuan Nur, Mukhlish Muhammad Nurfi, Indah Nurhasanah, Upik Nurhayati Nurhayati Nurhudawi, Nurhudawi Nurma Ningsih, Sri Wahyuni Nursantri Yanti Nurul Inayah Nurul Jannah Nurwani Nurwani Nurwani, Nurwani Osman Ali Pakpahan, Elpianti Sahara Pane, Aulia Ramadani Parikesit, Wuri Pasaribu, Siti Nuridah Pase, Fahreza Akbar Prayoga, Rizky Ananda Purba, Elsa Pinika Putri Putri, Hanifah Restu Putri, Tasya Alya Rabiatul Adawiyah Rahma Fitria Rahmah, Nuzulliah Rahmani, Nur Ahmadi Bi Rahmi Syahriza Rahmi Syahriza, Rahmi Ramadhan, Dony Tri Rambe, Meisyah Rangkuty, Fathia Mawaddah Ritonga, Mirwansyah Ritonga, Wardoni Hikman Rohmadi Rohmadi Rozika, Aura Tania Salwa, Fany Saparuddin Siregar Saragih, Siti Ramadhani Sari Wahyuni Sari, Aida Malan Sari, Khasnita Selly Septiani Setriani, Eva Nur Shifah, Layyinatus Siagian, Supranto Prinajaya Sirait, Frida Yanti Siregar , Saparuddin Siregar, Erry Zulkifly Siregar, Lukman Hakim Siregar, Mufti Al Mumtaz Siregar, Nabilah Hannani Siregar, Pani Akhiruddin Siregar, Retnawati Siti Asiam Situmorang, Harudini Nizar Suhardiman Suhardiman Sultoni, Ahmad Alauddin Syahfitri , Ananda Syahira, Nazwa Syakir, Ahmad Syamsiar, Syamsiar Syifa, Naila Jayida Tambunan, Khairina Tanjung, Ayu Wulandari S. Tanjung, Syahrul Tuti Anggraini Ujung, Siti Khoiriyah Karina Venny Fraya Hartin Nst Wahyu Syarvina Wandasari, Dila Winata, Bagas Anggi Windari, Fitri Yuannisa, Rizka Adlia Yunisa, Widya Yunus, Hesty Ananta Zain, R. Dedy Chairil Zainur, Zainur Zakia, Maulida Ummi Zannah, Izzatul Zuhrinal M. Nawawi Zulferry, Diva Mumtazah Putri