Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Gunung Djati Conference Series
Dimas Hardiansyah
UIN Sunan Gunung Djati Bandung
Religion Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ANALYSIS OF THE APPLICATION OF THE STATEMENT OF FINANCIAL ACCOUNTING STANDARDS (PSAK) 106 CONCERNING MUSYARAKAH FINANCING AT BANK BRI SYARIAH BRANCH OFFICE BANDUNG CITARUM Dimas Hardiansyah; In’amul Aufa
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 5, No 1 (2023): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v5i1.25530

Abstract

AbstractThis study aims to determine the suitability of applying accounting treatment regarding the recognition, measurement, presentation, and disclosure of financial statements of musyarakah financing transactions with PSAK No. 106 at BRI Syariah Branch Office Bandung Citarum in 2019. This research is a field study with a qualitative approach. The subject of research is at BRI Syariah Branch Office Bandung Citarum. In contrast, the object of research is the recognition, measurement, presentation, and disclosure of financial statements of musyarakah financing transactions in 2019. Data collection techniques in research using interviews and documentation. The results of this study show that : (1) the recognition of musyarakah financing accounting is not entirely by PSAK No. 106 because profit sharing income is calculated based on projections and losses due to accidents are the responsibility of customers,  with discounts given; (2) accounting measurement of musyarakah financing by PSAK No. 106; (3) the presentation of musyarakah financing accounting is not by PSAK No. 106 because the cash handed over to customers is presented as musyarakah financing: (4) the disclosure of musyarakah financing accounting is not by PSAK No. 106 because BRI Syariah Branch Office Bandung Citarum does not make notes to the financial statements.Keywords: Musyarakah Financing, Statement of Financial Accounting Standards (PSAK) No. 1
IMPLEMENTATION OF RELIGIOUS MODERATION IN THE DEVELOPMENT OF A SHARI'AH ECONOMIC AND FINANCIAL SYSTEM THAT IS FAIR FOR SOCIETY Iwan Setiawan; Rahayu Kusumadewi; Nurhaeti; Dimas Hardiansyah
Gunung Djati Conference Series Vol. 42 (2024): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the application of religious moderation in a sharia economic and financial system that is fair to society. This research includes library research with qualitative research methods that use a descriptive approach. The results of this research reveal that the concept of religious moderation has been fully implemented in the development of the Sharia Financial Institution (LKS) system, through openness regarding the use of LKS which is not only specifically for Muslim customers but also for customers of other religions. However, regarding the placement of Human Resources (HR) in LKS who come from non-Muslim communities, this has not received special attention. Apart from that, it is necessary to formulate derivative regulations as a legal umbrella that gives non-Muslims the same rights to become employees at LKS. The granting of these rights must of course fulfill the terms and conditions that apply to the application of sharia principles in all LKS operations. Thus, granting the same rights to non-Muslim communities as part of LKS human resources will create a sharia economic and financial system that is just for society.
Co-Authors In’amul Aufa iwan setiawan Nurhaeti Rahayu Kusumadewi