Trisna Taufik Darmawansyah
UIN Sultan Maulana Hasanuddin Banten

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Peran Dewan Syariah Nasional Majelis Ulama Indonesia dalam Mendorong Implementasi Standar Akuntansi Syariah pada Industri Perbankan Syariah Muhammad Fadli Azim; Trisna Taufik Darmawansyah; Yani Aguspriyani; Surahman Surahman
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol. 8 No. 2 (2022): Juli - Desember 2022
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

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Abstract

The Islamic banking industry in Indonesia has grown rapidly in recent years. This growth is supported by the increasing number of people who choose to use Islamic banking services because of their adherence to sharia principles. However, there are still a number of challenges faced by the Islamic banking industry, including in terms of Islamic accounting. Therefore, this study aims to analyze the role of DSN MUI in encouraging the implementation of sharia accounting standards in the sharia banking industry in Indonesia. This study uses a qualitative descriptive method with data collection techniques through literature studies and interviews with relevant informants. The results show that the DSN MUI plays an important role in developing sharia accounting standards in Indonesia and strengthening the oversight of compliance with sharia principles in the sharia banking industry. DSN MUI also plays a role in providing sharia advice and fatwas needed to facilitate the implementation of sharia accounting standards in the sharia banking industry.  This study recommends that the DSN MUI must continue to strengthen its role and function in facilitating the application of sharia accounting standards in the sharia banking industry. In addition, there is also a need for closer coordination and cooperation between the DSN MUI, regulators, and the Islamic banking industry to ensure proper and accurate application of Islamic accounting standards in the Islamic banking industry in Indonesia.
Mengukur Tingkat Pertumbuhan Badan Layanan Umum (BLU) Dengan Alat Penilaian Dan Evaluasi Maturity Rating Repa Hudan Lisalam; Ilham Hibatullah; Mila Ayu Ardiani; Jesi Winarni; Sanawi Sanawi; Yani Aguspriyani; Trisna Taufik Darmawansyah
Studia Economica : Jurnal Ekonomi Islam STUDIA ECONOMICA: Jurnal Ekonomi Islam | Vol. 11 | No. 1 | 2025
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30821/se.v0i1.23483

Abstract

This study explains how to Measure the Growth Rate of Public Service Agencies (BLU) from the Financial Aspect within a five-year period. The method used in this study is a quantitative method by analyzing the annual financial reports of Public Service Agencies (BLU). The object of this study is the Public Service Agency (BLU) of the education cluster, namely BLU UIN Sultan Maulana Hasanuddin Banten. The results of the study conducted at BLU UIN SMH Banten showed a very good liquidity aspect in terms of the current ratio. While the liquidity aspect of the cash optimization ratio is still low. The BLU Efficiency Aspect refers to the ratio of Operating Income to Operating Expenses (POBO), based on the results of calculations processed from the financial statements of BLU UIN Sultan Maulana Hasanuddin Banten from 2017 to 2022, there is no POBO value that reaches the target (90%). The BLU effectiveness indicator refers to Return On Asset (ROA) and Return on Equity (ROE), the target for each ratio is 9% and has generally been met. The level of independence generally shows a downward trend. Recommendations for finding short-term investment instruments with higher returns. Increasing Efficiency by reducing the burden of official travel. Managing Campus Assets optimally to increase the level of BLU independence. The analysis used is a combination of Financial Report Trend Analysis and Maturity Rating Assessment Tools and Evaluation Version 1.0.