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All Journal Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)
Rahmat Daim Harahap
Akuntansi Syariah, Fakultas Ekonomi Dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara Medan
Economics, Econometrics & Finance

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Analisis Perlakuan Akuntansi Transaksi Asuransi Syariah Pada Prudential Syariah Cabang Medan Berdasarkan PSAK No. 108 Caroline Damima Johan; Rahmat Daim Harahap; Dini Aminta; Elvina Damayanti; Farhan Rizqi Bangko; Rizqia Amanda
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 1: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4675

Abstract

This study aims to find out how the application of Islamic Insurance transaction accounting at Prudential Sharia Insurance is a comprehensive system in which participants donate (partially) part or all of their contributions that are used to pay claims on certain risks from unfortunate to the soul, body, or objects experienced by eligible participants. Accounting for Sharia Insurance Transactions has been regulated in PSAK No 108. This research object is done at Prudential Syariah. The method of analysis used is qualitative method with descriptive approach. The results showed that Prudential Syariah has not applied PSAK No. 108 completely on the preparation of financial statements. Prudential Syariah only prepares financial reports consisting of Cash Register Syariah Report, LBK Syariah Mutation Recap Report, and Sharia Cash Book Sheet. This is due to the policies in the company’s management in preparing financial statements in each of its subsidiary companies. This is caused the system of recording financial statements in branch office in a computerized and recapitalized data directly by the center.
Implementasi Akuntansi Murabahah PSAK 102 Pada Pembiayaan BSI OTO di Bank Syariah Indonesia: Meminimalisir Pembiayaan Tak Tertagih Seri Mulyani; Rahmat Daim Harahap; Bella Nurhudiani; Adelia Marhamah; Chairin Hafnifa; Marpirah Metuah; Erni Anggriani
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 1: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4688

Abstract

Implementation of sharia accounting in accordance with accounting standards is very useful as a form of transparency and accountability of an Islamic financial institution. This study aims to analyze the application of PSAK 102 murabahah accounting to BSI OTO financing at Bank Syariah Indonesia regarding Murabahah financing. And to minimize uncollectible financing and its constraints in murabaha accounting treatment. This research uses a qualitative descriptive approach, while secondary data comes from documents relevant to this research such as annual reports, meeting minutes and financial reports from Bank Syariah Indonesia.Data analysis used in this research is descriptive analysis.
Analisis Kinerja Pengelolaan Dana Desa Berdasarkan Value For Money di Desa Sitio-Tio Hilir Kabupaten Tapanuli Tengah Siti May Sarah Tinambunan; M. Ridwan; Rahmat Daim Harahap
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4341

Abstract

The public sector is an important aspect of government in facing the economy in the future. Including the smallest category, namely village accounting as a public sector application that also needs to be considered. The public sector has demands to carry out accountability of public funds.  In assessing the performance of the village government through the realization of the budget and expenditure reports can be a review for the village to realize good governance.Performance appraisal using value for money measurement, the author focuses on economic measurement, efficiency and effectiveness. The purpose of this study was to determine the management of village funds based on value for money in the village of Sitio-TioHilir,in assessing the financial performance of the government desaSitio-Tio Hilir Central Tapanuli.The method used is qualitative descriptive, from the results of research using value for money measurement it can be concluded that the financial performance of the village government is not optimal and continues to strive to improve its performance. In terms of economy for three years from 2019-2021is in the economic category.In terms of efficiency, 2019-2020 is inefficient, but 2019 and 2021 are efficient. In terms of effectiveness, 2019 and 2020 were quite effective, while 2018 was effective.
Co-Authors Adelia Marhamah Bella Nurhudiani Caroline Damima Johan Chairin Hafnifa Dini Aminta Elvina Damayanti Erni Anggriani Farhan Rizqi Bangko M. Ridwan Marpirah Metuah Rizqia Amanda Seri Mulyani Siti May Sarah Tinambunan