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Masyhuri
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Urgensi Prinsip Wadiah dan Mudharabah sebagai Instrumen Penghimpunan Dana pada lembaga Perbankan syariah Nur Salsa Fadillah; Ariyanti; Masyhuri
Journal of Islamic Economic Studies Vol. 1 No. 2 (2025): June 2025
Publisher : Yayasan Darussalam Patalassang

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This study aims to analyze the role of the Wadi'ah and Mudharabah principles in fund collection in Islamic banking. This research uses a descriptive qualitative approach with a case study model and literature study. The analysis results show that the implementation of the Wadi'ah and Mudharabah principles can strengthen the trust relationship between the bank and customers, increase public participation in the Islamic banking system, and encourage the creation of innovative products that meet market needs. However, challenges in risk management and the uncertainty of business outcomes under the Mudharabah principle are important aspects that the bank needs to pay attention to. Overall, this study provides insights into the importance of applying Islamic principles in fund collection and their contribution to the development of Islamic banking in Indonesia.
Eksplorasi Pemanfaatan Aplikasi Keuangan Digital dalam Penyusunan Laporan Keuangan oleh Pelaku UMKM Muda Sri Rahayu Saputri; Syahraeni; Multi Arnilasari; Masyhuri
Journal of Islamic Economic Studies Vol. 1 No. 2 (2025): June 2025
Publisher : Yayasan Darussalam Patalassang

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This study aims to examine the utilization of digital financial applications in the preparation of financial statements by young Micro, Small and Medium Enterprises (MSMEs). The background of the study stems from the crucial role of accurate and well-documented financial reporting as a foundation for sustainable business decision-making. In line with the growing adoption of information technology, various digital financial applications have emerged, offering simplified transaction recording and financial statement preparation. Using a literature review method, this study analyzes relevant sources, including scientific journals, official reports, and recent digital publications, to gain a comprehensive understanding of the effectiveness and challenges of implementing digital financial tools among young MSMEs. . The findings reveal that digital financial applications contribute positively to improving efficiency, orderliness, and transparency in MSMEs’ financial reporting. However, issues such as limited digital literacy and basic accounting knowledge still pose challenges. This study is expected to serve as a conceptual basis for developing digital financial education and assistance policies for young MSMEs in the future.
Konsep Harta dalam Akuntansi Syariah: Integrasi Nilai Kepemilikan dan Tanggung Jawab Sosial di Indonesia Khatimah, Husnul; Awalyah Gusdayanti; Masyhuri
Journal of Islamic Economic Studies Vol. 1 No. 2 (2025): June 2025
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The concept of wealth in sharia accounting not only emphasizes individual ownership but also highlights its social function to achieve justice and collective welfare. Wealth is viewed as a trust (amanah) from Allah SWT, and its utilization is directed through instruments such as zakat, infaq, sadaqah, and waqf. This study aims to examine the integration of ownership values and social responsibility in sharia accounting reporting, as well as to analyze the challenges of its implementation in Indonesia. The methodology employed is a qualitative-descriptive approach, utilizing a literature review of academic works, sharia accounting regulations, and financial reporting documents from Islamic institutions. The findings indicate that sharia accounting plays a significant role in realizing fair, transparent, and accountable wealth reporting. However, its implementation still faces obstacles such as low financial literacy, diverse understandings of the concept of wealth, and limitations in social fund reporting systems. Collaboration between regulators, sharia institutions, and the community is needed to strengthen a sharia-based reporting system that supports the realization of social justice in Indonesia.
Analisis Penerapan Akuntansi Syariah terhadap Transaksi Murabahah pada Bank Pembiayaan Rakyat Syariah (BPRS) Samad, Musyakirah; Selvi Dewi Astina Sultan; Masyhuri
Journal of Islamic Economic Studies Vol. 1 No. 2 (2025): June 2025
Publisher : Yayasan Darussalam Patalassang

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This research aims to analyze the implementation of Islamic accounting for murabahah transactions at Sharia Rural Banks (Bank Pembiayaan Rakyat Syariah (BPRS). Murabahah, as one of the main financing products in BPRSs, has specific characteristics that need to be recognized and measured in accordance with applicable Islamic accounting principles. This research employs a qualitative approach with a case study method at one BPRS. Data were collected through in-depth interviews with management and related staff, as well as the review of financial report documents and company accounting policies. The results of the study indicate that the BPRS under investigation has implemented most of the Islamic accounting provisions in recording and reporting murabahah transactions, including revenue recognition, measurement of acquisition costs, and relevant disclosures.
Harta dalam Islam Sebagai Landasan Penyajian Laporan Posisi Keuangan Syariah : Tinjauan Konseptual dan Aplikatif Rezki; Muh.Rifky Bahar; Masyhuri
Journal of Islamic Economic Studies Vol. 1 No. 2 (2025): June 2025
Publisher : Yayasan Darussalam Patalassang

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This study aims to examine the concept of wealth in Islam as the foundation for presenting the Islamic financial position report both conceptually and applicatively. The method used is a literature study with a qualitative descriptive approach, reviewing literature related to the principles of ownership and management of wealth according to Sharia as well as Islamic accounting standards, particularly PSAK 101. The findings indicate that wealth in Islam is regarded as a trust that must be managed based on the principles of permissibility (halal), justice, and social responsibility, so that the Islamic financial position report must reflect transparency, accountability, and compliance with Sharia values. The presentation of the report is not only oriented toward financial aspects but also supports the maqashid shariah in maintaining the welfare of the community. However, challenges such as practitioners’ understanding and public literacy still need to be addressed through education and regulatory strengthening to ensure that Islamic financial reports can function optimally as fair and sustainable financial instruments.
Audit Syariah Indonesia: Tinjauan atas Peluang dan Tantangan Perkembangan Fani Rahmadhani; Nuraisyah Arif; Masyhuri
Journal of Islamic Economic Studies Vol. 1 No. 2 (2025): June 2025
Publisher : Yayasan Darussalam Patalassang

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Sharia audit in Indonesia has great potential along with the rapid growth of the Islamic financial industry. This study aims to explore the opportunities and challenges faced in the development of sharia audit in Indonesia. The method used is qualitative analysis by collecting data from various literature sources and case studies related to sharia audit practices. The results of the study indicate that although there are significant opportunities, such as increasing public awareness of the importance of sharia compliance and regulatory support from the government, challenges remain. These challenges include the lack of comprehensive sharia audit standards, the limited number of qualified sharia auditors, and the issue of independence of the Sharia Supervisory Board (DPS). This study concludes that in order to maximize the potential of sharia audit, there is a need for strengthening regulations, improving the quality of human resources, and developing a better audit framework. Thus, sharia audit can contribute effectively to maintaining the integrity and accountability of Islamic financial institutions in Indonesia.
Optimalisasi Penerapan PSAK 109 dalam Meningkatkan Transparansi dan Akuntabilitas Laporan Keuangan Lembaga Sosial Islam Afriani, Ekha; Nabila; Masyhuri
Journal of Islamic Economic Studies Vol. 1 No. 2 (2025): June 2025
Publisher : Yayasan Darussalam Patalassang

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This study aims to analyze the role and challenges of implementing PSAK 109 on Zakat, Infak, and Sedekah and ISAK 35 on Waqf in the financial reporting of Islamic social institutions. This study uses a descriptive qualitative approach with a literature study method and documentation of regulations, financial reports, and relevant previous research results. This result show the implementation or application of these standards in various financial and non-financial institutions has not been running optimally. This can be caused by several factors, such as a lack of understanding of these standards, limited human resources who are competent in the field of sharia accounting, minimal training or socialization, and the absence of strict supervision of the implementation of these standards. As a result, the main objective of preparing these standards has not been fully achieved in the field. The findings show that the main obstacles come from limited human resources, minimal understanding of sharia standards, and lack of support for financial reporting technology. This gap risks reducing the quality of information conveyed to the public. Therefore, a strategy is needed to optimize the implementation of these standards so that Islamic social fund management institutions are able to meet regulatory aspects while building public trust professionally and with integrity. This study contributes to encouraging the improvement of the quality of sharia-based financial governance in Indonesia.
Konsep Laba Dalam Persepektif Syariah: Etis Terhadap Keberkahan Dan Keadilan Ekonomi Bagi Entitas Bisnis Wiwik Aryanti; Hasni Syanda; Masyhuri
Journal of Islamic Economic Studies Vol. 1 No. 2 (2025): June 2025
Publisher : Yayasan Darussalam Patalassang

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In modern business practices, profit orientation is often only focused on quantitative aspects and profit maximization alone. However, in the perspective of sharia, profit has a broader meaning, namely as a result of business that is not only legally halal but also reflects blessings and justice. This study aims to examine the concept of profit from an Islamic perspective and how this ethical approach can be internalized in the management of sharia business entities. The methodology used is a literature study with a qualitative descriptive approach, examining primary sources such as the Qur’an and hadith as well as academic references related to sharia economics and accounting. The results of the study show that sharia business entities need to be the principles of honesty, justice, social responsibility, and blessings as a basis for obtaining and reporting profits. Thus, profit is not only an indicator of financial performance, but also a reflection of contribution to the welfare of the people and business sustainability in the corridor of Islamic values.
Analisis Mekanisme Penetapan Harga Jual dalam Perspektif Prinsip Ekonomi Syariah: Studi Kasus pada Pasar Modern di Kabupaten Bone Syakir, Aliyah Sri Huriyah; Haerul Nisa; Masyhuri
Journal of Islamic Economic Studies Vol. 1 No. 2 (2025): June 2025
Publisher : Yayasan Darussalam Patalassang

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This research aims to analyze the suitability of the pricing mechanism applied by business actors in the modern market of Bone Regency with the principles of Islamic economics. The methodology used is a qualitative approach with a case study method. Data is collected through observation, in-depth interviews, and documentation from business actors and consumers. The results of the study indicate that most business actors have not fully applied the principles of Islamic economics in pricing. The use of an odd pricing system that does not align with the applicable currency denomination creates elements of uncertainty (gharar) and potential loss (dharar) for consumers. These findings emphasize the importance of applying principles of fairness, honesty, and transparency in pricing to create ethical transactions and enhance consumer trust in business actors.
Transformasi Akuntansi Syariah dalam Lembaga Zakat dan Koperasi di Era Digitalisasi Keuangan Islam Nurul Awalia; Roslindah; Masyhuri
Journal of Islamic Economic Studies Vol. 1 No. 2 (2025): June 2025
Publisher : Yayasan Darussalam Patalassang

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The era of Islamic finance digitalization has brought significant transformation in sharia accounting practices, particularly in zakat institutions and sharia cooperatives. This article analyzes the paradigm shift in sharia accounting that occurs with the adoption of digital technology in Islamic finance management. This research employs qualitative descriptive analysis method with literature review approach to understand the implementation of sharia accounting in the digitalization context. The research findings indicate that digital transformation has enhanced transparency, accountability, and efficiency in zakat fund management and sharia cooperatives through the implementation of systems such as SIMZAT and integrated digital platforms. Blockchain technology, artificial intelligence, and big data analytics provide opportunities to improve sharia compliance and real-time monitoring. However, challenges remain regarding system standardization, incomplete regulations, limited competent human resources, and high implementation costs. The practical implications of this research include the need for developing a sharia accounting framework that is adaptive to digital technology, comprehensive technical standardization, human resource capacity building through training and certification programs, and regulatory development that supports sharia accounting digitalization. This research contributes to the development of digital sharia accounting theory and provides practical guidance for stakeholders in implementing digital transformation that complies with sharia principles. The proposed framework integrates five main components: sharia principles as foundation, digital technology as enabler, accounting standards as guidelines, human resources as operators, and regulations as legal framework.
Co-Authors A. Asharil Kahar A. M. Rahmat Ramadhani Al Kautsar M. Achmad Sani Supriyanto Afriani, Ekha Ahmad Hamdallah Ahmad, Yusuf Falaqi Ainur Rozikin Akbar, Ahmad Naufal Alhaj, Yusri Aliska Debbi Amilda, Lina Amini, Rabiatul Amir Baihaqi Andi Sari Ayu Juniarti S Anugra Riski Pratama Any Suryantini Aprijon Arafah, Muh Ariyanti Aswasulasikin Aurelia, Vena Bianda Avincennia Vindy Fitriana Awalyah Gusdayanti Ayu Prihandari, Ni Luh Budi Azwar Catriani Dede Alfian Eka Allafta Firman Erik, Septi Hariadi Eva Arifah Fani Rahmadhani Fathya Putri Kamilla Firmansyah Fitra Lestari fitriani rahmadani as'ha Gusnanda, Wili Haerul Nisa Hairil Wadi Hamidsyukrie Hamidsyukrie ZM Hani Perwitasari, Hani Hardianti Harianty, Resty Eva Hariz, Abdul Harniati Hasni Syanda HENDRA GUNAWAN B11211055 Hendri Saputra Himayatul Izzati Husnul Khatimah Ibrahim, Taris Ihfaningrum, Aziz irham Johari, Fuadah Binti Julaihah, Umi Karina Kamista Kartika Putri Amanda Khairiel Zyavii Rahman Kharina Julianty kiya, ruqyah_26 Laeli, Inayatul Lisani, Nurul Made Novi Suryanti, Ni Maria Ulfa Masyhuri Masyhuri Mila Noviana, Mila Moch. Mahsun Mubarak, Syahrul Muh. Akwan Muh.Rifky Bahar Muhammad Husni Muhammad Ilyas Muhammad Ilyas Muhammad Yamin Multi Arnilasari Nabila Ni Made Novi Suryanti Nopiza, Liza Novi Suryanti , Ni Made Nur Salsa Fadillah Nuraisyah Arif Nursahwa Ramadani Nursapti Nursaptini Nursaptini Nursaptini Nurul Awalia Nurul Ramadan Pramujianto Pujiani, Sri Putra, A. Suwandira Putri Hidayati Raden Mohamad Herdian Bhakti Rahmat Hidayat Rahmayanti, Mira Rayong Rezki Rian Ridwan Rika Wulandari Risma Tri Aryanti Roni Nur Rosidah, Afifatur Roslindah Rusnawati Rusnawati, Rusnawati Samad, Musyakirah Sapda Mardalena Selvi Dewi Astina Sultan Selvy Aryanti Septiana, Tia Shomadani, M. Haikalus Silvi Andriani Siti Harizah Siti Hurriyah , Daeng Soleha, Siti Solly Aryza Sri Rahayu Saputri Sukardi Sukardi Suud Syafruddin Syahraeni Syakir, Aliyah Sri Huriyah Tri Wahyu, Muhammad Ulfi Ilma Amalia1 Utomo, Jepri Vivin Maharani Ekowati Wadi, Hairil Wahid Nur Fajri Wahidah, Ananda Wicaksono, Anang Bagus Wiwik Aryanti Yunisa Sri Wahyuni Zulkifli