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All Journal Journal of Economic, Public, and Accounting (JEPA) BJRM (Bongaya Journal of Research in Management) Airlangga Journal of Innovation Management Economics and Digital Business Review International Journal of Health, Economics, and Social Sciences (IJHESS) Banco: Jurnal Manajemen dan Perbankan Syariah Balanca : Jurnal Ekonomi dan Bisnis Islam Moneta: Jurnal Manajemen & Keuangan Syariah Al Rikaz : Jurnal Ekonomi Syariah Journal of Principles Management and Bussines FUNDS: Jurnal Ilmiah Akutansi, Keuangan, dan Bisnis Islamic Financial And Accounting Review
Damirah
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : FUNDS: Jurnal Ilmiah Akutansi, Keuangan, dan Bisnis

 1 
Implementation Analysis of Financial Report as PSAK 108 in PT. Prudential Life Insurance in Indonesia Fatur Ramadhan, Muhammad Annazhi; Soumena, Yasin; Damirah
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 1 (2022): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v1i1.3206

Abstract

The purpose of this study was to determine how the application of financial statements based on PSAK 108 on the financial statements of PT. Prudential Life Assurance in Indonesia, especially in the report on the underwriting surplus/deficit of tabarru' funds and the 2018-2021 financial position report, using a quantitative approach with a descriptive type of research. The results showed that the presentation of the financial statements of PT. Prudential Life Assurance in Indonesia, especially in the report of the underwriting surplus/deficit of the tabarru' fund of PT. Prudential Life Assurance in Indonesia in 2018-2020 there are differences with the report of the underwriting surplus/deficit of tabarru' funds of PT. Prudential Life Assurance in Indonesia in 2021, the difference is in different postal (account) names. Statement of financial position of PT. Prudential Life Assurance in Indonesia in 2018-2021 there are differences in the order of postal names (accounts). The form of application of financial statements based on PSAK 108 does not only regulate the name of the post (account) but in its application PSAK 108 also regulates the recognition, measurement, presentation, and transactions of sharia insurance. The report on the underwriting surplus/deficit of tabarru' funds and the statement of financial position of PT. Prudential Life Assurance in Indonesia in 2018-2021 in terms of applying the name of the post (account) has not fully implemented the underwriting surplus/deficit report of tabarru' funds and the statement of financial position based on PSAK 108, while in terms of recognition, measurement, presentation, and report of surplus/deficit underwriting fund tabarru' and statement of financial position of PT. Prudential Life Assurance in Indonesia in 2018-2021 has implemented a surplus/deficit underwriting report for tabarru' funds and a statement of financial position based on PSAK 108.
PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) 105 PADA BANK MUAMALAT KANTOR CABANG PEMBANTU PAREPARE Sartika, Dewi; Damirah
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 2 (2023): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v2i1.3609

Abstract

Abstract the purpose of this research is to find out what are the conditions for implementing Statement of Financial accounting Standards (PSAK) 105, the factors that influence the application of Statement of Financial accounting Standards (PSAK) 105, and how PSAK 105 is applied at Bank muamalat KCP Parepare. The research method used is a qualitative method using data namely data reduction, presentation, and conclusion. The results of this study indicate that : the condition of the mudharabah accounting treatment at Bank Muamalat Parepare sub branch office shows a good condition which can be seen in the financial summary report presented and the journalizing transactions that occur.
Co-Authors -, Nur Wahidah Abdul Hamid Adani S, Andi Putri Zahirah Ahmad Hudaifah, Ahmad Ahsan Abdissalam AkbarAkbar Hidayat Ahmad Andi Bahri S Andi Bahri. S Aris, Muhammad Saleh Arjun Citra Dewi Darmawati Darnawati Darwis DEWI SARTIKA Fatur Ramadhan, Muhammad Annazhi Firman H, M Nasri Hannani Hansa Heriangrum, Sri hilda, Evi Andriana Hj. St Nurhayati Ismayanti Kasmawati, sabilawati Lestari, Nurrizka Puji Milniati, Misna Muhammad Kamal Zubair Muhammad Rusydi Navri Muliati Musmulyadi Nirmala Sari Nurfadhilah Nurhayati Ali Rezki Fani Rini Purnamasari, Rini Riska Rismah Rismala Rizal Rizkyanti, Rizkyanti S, Mirna Sahara, Ira Siti Nuraeni Sitti Jamilah Amin Soumena, Yasin St. Aminah St. Nurhayati Suarning Sulkarnain Sultan, Sudarmi Sumiati Syahriah Semaun Syahriyah Semaun, Syahriyah Syaifullah Wulandari, Yusma