Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Budgeting: Jurnal Akuntansi Syariah
Hendarti Tri Setyo Mulyani
STIE-IBEK Pangkalpinang

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Implementasi Upaya Pemerintah dalam Peningkatan Kesadaran Membayar Zakat Berdasarkan PSAK 109 pada Baznas Kota Pangkalpinang Hendarti Tri Setyo Mulyani; Yuni Iswanto
Budgeting: Jurnal Akuntansi Syariah Vol. 4 No. 1 (2023): Budgeting: Jurnal Akuntansi Syariah, Juni 2023
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v4i1.3514

Abstract

Abstract-This research is a qualitative descriptive research whichaims to analyze the application of zakah and infaq/shadaqahaccounting at the BAZNAS Pangkalpinang City.The method of data collection in this research is a field researchthrough interview, observastion, and literature view. The interviewwas conducted with a leader of BAZNAS Pangkalpinang City andalso with the financing and executor reporting department andadministration.The result of this research shows that if not all the points of PSAK109 have been applied by BAZNAS Pangkalpinang City. Theincompatibility are in the recognition of non-cash infaq/shadaqah, theseperation of amil fund when muzaki determines mustahik and thedisclousure of various accounting policies in the notes of financialstatement.
Implementasi Penilaian Kesehatan Bank Syariah Indonesia (BSI) Berdasarkan Peraturan Otoritas Jasa Keuangan (POJK) 2/POJK.03/2022 Yuni Iswanto; Hendarti Tri Setyo Mulyani
Budgeting: Jurnal Akuntansi Syariah Vol. 5 No. 1 (2024): Budgeting: Jurnal Akuntansi Syariah, Juni 2024
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v5i1.4430

Abstract

An assessment regarding the health of Banks in Sharia Banking is also carried out, both the health of Sharia Banks and Sharia Rural Banks are assessed. As time progresses, the method of assessing the condition of a bank will have a dynamic nature which is expected to encourage re-regulation of a system used to assess the level of bank health based on sharia principles. Regulations used by the Financial Services Authority or abbreviated as (POJK) No. 8/POJK.03/2014 concerning the soundness level of all sharia-type commercial banks and all sharia business units which were created in an effort to increase the effectiveness of assessing the level of bank health in an effort to face several changes that involve business complexity and various risk profiles. from a bank or subsidiary company of the bank itself. This research will use an appropriate method for conducting assessments, namely CAMELS to assess the syari’ah Bank’s Healh. This research will use a qualitative approach. The research approach using a qualitative method is a method that will be based on post-positivism type philosophy which will later be used to be able to research in very natural or natural conditions where the researcher will be a key instrument in this research. The assessment period is carried out at least every 1 semester (6 months) and data must be updated if necessary at any time. There are several factors that become assessments that measure the level of bank health which can later be used in a sharia type commercial bank.
Peran Lembaga Keuangan Syariah pada Pengelolaan Keuangan Usaha Mikro Kecil dan Menengah (Studi pada UMKM yang Ada di Kelurahan Pintu Air) Hendarti Tri Setyo Mulyani; Yuni Iswanto
Budgeting: Jurnal Akuntansi Syariah Vol. 5 No. 2 (2024): Budgeting: Jurnal Akuntansi Syariah, Desember 2024
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/sz8s6q83

Abstract

The growth of MSMEs is very important and should be noticed by the government. With small capital, these relatively small businesses can significantly contribute to the growth of the country's economy. However, on the other hand, capital often becomes a constraint for MSME entrepreneurs. In addition to operational needs, capital is also crucial for the development of their businesses. One institution responsible for finance based on Islamic teachings, as outlined in the Qur'an and Sunnah, is the Islamic Financial Institution (LKS). LKS aims not only to be profit-oriented but also to incorporate elements of Islam and humanity in its vision and mission. Strengthening the role of MSMEs in economic growth, especially in the Water Gate sub-district of Pangkalpinang City, Bangka Belitung Islands Province, is expected to have a positive impact on the local economy. However, the role of Islamic Financial Institutions in supporting MSMEs in this sub-district is still minimal. This is due to the lack of socialization of products and financial management practices from Islamic Financial Institutions, which results in a low level of interest from MSME actors to use Islamic financial products or implement Islamic financial management in their businesses. Interviews and observations conducted with several MSME actors in the Water Gate sub-district of Pangkalpinang City indicate that while financing has been received by some MSMEs, only a few MSME actors in this area have benefited from KUR financing from Islamic Financial Institutions due to limited knowledge and information about these institutions. Furthermore, regarding education and counseling, 4 out of 5 MSME actors interviewed reported that they have not received direct education from Islamic Financial Institutions about the implementation of Islamic finance or Islamic financial management for their businesses.
Co-Authors Yuni Iswanto Yuni Iswanto