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All Journal Akbis: Media Riset Akuntansi dan Bisnis International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Khairil Fata
Politeknik Negeri Lhokseumawe
Economics, Econometrics & Finance Social Sciences Other

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Perspektif Model Bagi Hasil Laba Usaha Berbasis Syariah Pada Bumdes Sebagai Solusi Mitra Berkeadilan Dasmi Husin; Rusydi Rusydi; Khairil Fata; Rahmi Raihan; Faisal Faisal; Indra Wijaya
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 1 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i1.7446

Abstract

The purpose of this study was to determine the application of the sharia-based profit-sharing model to village enterprise (Bumdes) in Banna Village, Paya Punteut Village, Muara Dua District, Lhokseumawe. Along with the establishment of Bumdes in every village in Indonesia, various operational problems have arisen that threaten business continuity. On the one hand, the existence of Bumdes is very beneficial for improving the welfare of rural communities, but on the other hand it creates various new problems. One of them is the problem of financial records and business profit sharing system. Forcing a profit-sharing model like an established company certainly cannot be done as quickly as possible because the communities and characteristics of village communities are different. Therefore, we need an approach, an appropriate model, that is familiar, but does not hinder the application of financial accounting principles/standards.The research method is descriptive qualitative. This study prioritizes a participatory approach by collecting relevant information from competent sources to be discussed together through Focus Group Discussions (FGD), observation, and preparation of financial reports with a Mudharabah contract (provit sharing). The results of the study show that the application of a sharia-based profit-sharing model requires mutual consent and agreement. In principle there should be no element of coercion and all rights and obligations must be explained in a transparent manner. There is no hidden intention to benefit either party. The principles of accountability and transparency applied by Bumdes Banna Lhokseumawe must be enforced to meet the qualifications for better accounting recording and reporting. Profit sharing is good if you use profit sharing methods, but the terms must be mutually agreed upon in writing and documented.
HOLISTIC EFFECT OF UNDERSTANDING OF MUDHARABAH FINANCING ACAD AND FINANCIAL REPORTING ASPECT ON INTEREST IN ENTREPRENEURSHIP IN THE SHARIA ECONOMIC CONTEXT Khairil Fata; Nursyidah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.800

Abstract

This study aims to investigate the effect of a holistic understanding of mudharabah financing contracts and aspects of financial statements on entrepreneurial interest in the context of Islamic economics, especially in MSME actors. This research was conducted in the city of Lhokseumawe and used a quantitative descriptive approach involving 62 respondents who were MSMEs receiving assistance and entrepreneurship coaching. The data collection method involved the use of questionnaires, interviews, and literature study. The collected data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression tests, as well as the F test (simultaneous) and t test (partial). The results showed that only the variable understanding of financial statements (X2) had a significant influence on entrepreneurial interest. This can be seen from the results of multiple linear regression tests which show a significant value of (0.00) or less than the significance level (0.05), which indicates that understanding of financial statements has a positive effect on entrepreneurial interest. Meanwhile, understanding of the mudharabah financing contract (X1) has no significant effect on the interest in entrepreneurship. This can be seen from the results of multiple linear regression testing which shows a significant value of the X1 variable of (0.524) or greater than the significance level (0.05), which indicates that understanding of mudharabah financing agreements does not significantly affect interest in entrepreneurship. This finding contribute to further understanding of the factors that influence the interest in entrepreneurship in the context of Islamic economics, and its implications for the development of SMEs. The results of this study are expected to be the basis for increasing holistic understanding of MSME actors, especially in mudharabah financing contracts and financial reports, as an effort to strengthen entrepreneurial interest in strengthening the Islamic economy.
I Pengaruh Rasio Aktivitas Terhadap Return on Asset pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Indeks Saham Syariah Indonesia: - Zulkarnaini Hasan; Khairil Fata; Yeni Irawan; Fakriah; Bella Aulya natami
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 9 No. 1 (2023): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Rasio Aktivitas yang terdiri dari Total Asset Turnover, Receivable Turnover dan Working Capital Turnover terhadap Return on Asset pada perusahaan industri barang konsumsi yang terdaftar di Indeks Saham Syariah Indonesia periode 2018-2020. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersifat kuantitatif dengan menggunakan laporan keuangan yang dipublikasikan di Bursa Efek Indonesia. Populasi dalam penelitian ini sebanyak 49 emiten dan sampel yang digunakan dalam penelitian ini terpilih sebanyak 36 emiten menggunakan metode purposive sampling. Model yang digunakan dalam penelitian ini adalah analisis regresi data panel common effect model, uji asumsi klasik dan uji hipotesis. Pengolahan data tersebut dilakukan menggunakan alat analisis Eviews8. Hasil penelitian ini menunjukkan Rasio Aktivitas yang terdiri dari Total Asset Turnover, Receivable Turnover dan Working Capital Turnover secara simultan berpengaruh signifikan terhadap Return on Asset. Dan secara parsial Total Asset Turnover, Receivable Turnover dan Working Capital Turnover berpengaruh signifikan terhadap Return on Asset pada perusahaan konsumsi yang tercatat di Indeks Saham Syariah Indonesia. Kata Kunci: Total Asset Turnover, Receivable Turnover, Working Capital Turnover, Return on Asset
Co-Authors Bella Aulya natami Dasmi Husin Faisal Faisal Fakriah Indra Wijaya Nursyidah Rahmi Raihan Rusydi Rusydi Yeni Irawan Zulkarnaini Hasan