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All Journal JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Ekonomi Keuangan Syariah dan Akuntansi Pajak
Bella Silvia
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Library & Information Science Mathematics Other

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Administrasi Pembiayaan Pendidikan Lembaga Pendidikan Islam Mis Nurul Hidayah Hemi Wulandari; Suhaila Putri Siregar; Bella Silvia
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 2 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Tujuan dari pengamatan ini adalah untuk menjelaskan bagaimana Administrasi Pembiayaan Pendidikan pada tingkat Sekolah Dasar dilakukan di MIS Nurul Hidayah Kecamatan Medan Denai. Pengamatan ini termasuk dalam penelitian deskriptif dengan pendekatan kualitatif. Data dikumpulkan melalui wawancara, pengamatan, dan dokumentasi. Keabsahan data diuji melalui teknik dan sumber triangulasi. Data dianalisis menggunakan model interaktif Miles Huberman. Hasil pengamatan menunjukkan bahwa sumber pendanaan pendidikan di MIS Nurul Hidayah Medan Denai terdiri dari iuran orang tua siswa, BOS Pusat/BOS Reguler, dan bantuan dari yayasan. Dana ini digunakan untuk memenuhi Standar Nasional Pendidikan, termasuk Standar Kompetensi Lulusan, Standar Isi, Standar Proses, Standar Sarana dan Prasarana, Standar Pengelolaan, Standar Pembiayaan Pendidikan, dan Standar Penilaian Pendidikan, kecuali Standar Pendidik dan Tenaga Kependidikan. Namun, terdapat ketidaksesuaian antara anggaran yang tercantum dalam Rencana Kegiatan dan Anggaran Sekolah (RKAS) dengan hasil yang dicapai. Hal ini disebabkan oleh keterbatasan dana yang diterima dari pemerintah dan jumlah siswa yang sedikit.
Produk Akad Musyarakah Pada Bank Syariah Indonesia Mencerminkan Kemitraan Bisnis Yang Berbasis Prinsip Bagi Hasil Adil Ajirna Ajirna; Bella Silvia; Nurul Astiva Nasution; Waldyansyah Waldyansyah; Husni Kamal
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 3 (2025): Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v2i3.1362

Abstract

This study aims to analyze product innovations in the Musyarakah contract applied by Islamic financial institutions in Indonesia. The research uses a qualitative descriptive method with case studies from several Islamic banks. Data were collected through documentation and interviews with practitioners. The study found that innovations in Musyarakah products are largely driven by the need to enhance competitiveness and address the unique demands of the Indonesian market, particularly among micro, small, and medium enterprises (MSMEs)  Several banks have modified the classical Musyarakah structure to align with customer preferences and regulatory standards. For instance, some institutions implement tiered profit-sharing mechanisms, structured financing tenures, and integration with digital banking platforms to improve accessibility and monitoring. In addition, hybrid contracts that combine Musyarakah with other contracts, such as Ijarah or Murabahah, are increasingly used to create more flexible and customer-friendly financing solutions. Practitioners interviewed noted that one of the main challenges in implementing Musyarakah-based products is the higher operational and monitoring cost, due to the nature of partnership-based risk-sharing. However, these challenges are being addressed through technological innovation, such as mobile applications that help track business performance and automate profit-sharing calculations. The study concludes that product innovation in Musyarakah financing can enhance the inclusivity and effectiveness of Islamic banking in Indonesia, especially in supporting entrepreneurial sectors. Nevertheless, standardization, regulatory support, and continued investment in human resource capacity remain critical for sustained innovation. Future research may explore the customer perception of Musyarakah products, the impact of these innovations on financial performance, and comparative studies with conventional financing models.
Co-Authors Ajirna Ajirna Hemi Wulandari Husni Kamal Nurul Astiva Nasution Suhaila Putri Siregar Waldyansyah Waldyansyah