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Abdul Wachid
Institut Agama Islam Abdullah Said Batam
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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ANALYSIS OF HEALTH LEVEL OF BMT NURUL ISLAM BATAM BASED ON PERMENKOP NUMBER: 35.3/Per/M.KUKM/X/2007 YEAR 2017-2019 Abdul Wachid
JURNAL AS-SAID Vol. 2 No. 1 (2022): JUNI 2022
Publisher : LP2M-Institut Agama Islam Abdullah Said Batam

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This Research aimed to perceive about syaria micro finance institution health level specially in BMT Nurul Islam as the object. Analysis of BMT Nurul Islam Batam Health level research used the guidance which has been released by Cooperation Ministry number: 35.3/Per/M.KUKM/X/2007 about KJKS and UJKS health guidance. The aspect that be assesed on that guidance are, capital, earning asset quality, management, eficiency, liquidity, autonomy and growth, cooperation identity and also obedience to sharia principle periode that used on this research is 2017-2019. The research result of BMT K Health level on Nurul Islam periode 2017-2019 based on permenkop number: 35.3/Per/M.KUKM/X/2007 in aspect capitality, aktiva product quality, efficiency and liquidity is health.
PENGARUH MODAL KERJA, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN PT.MANDIRI MART Abdul Wachid; Kardi; Fitri Miswati
JURNAL AS-SAID Vol. 2 No. 1 (2022): JUNI 2022
Publisher : LP2M-Institut Agama Islam Abdullah Said Batam

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This study was conducted to test the effect of the variables of Working Capital, Accounts Receivable Turnover, Inventory Turnover on Profitability at PT. Mandiri Mart Company in Batan 2020. The population in this study was 56 trading companies in Batam. The sampling technique or sample is 30 companies. Data obtained from the company's financial statements and interviews with the company's management. The results of this study indicate that simultaneously the variables of working capital, accounts receivable turnover and inventory turnover have a significant effect on profitability. Likewise, the results of research conducted partially indicate that the variables of working capital, accounts receivable turnover and inventory turnover have a significant effect on profitability.Keywords: Working Capital, Accounts Receivable and Inventory Turn over, company profitability.
ANALYSIS OF THE IMPLEMENTATION OF SHARIA ACCOUNTING BASED ON SFAS 102 ON MURABAHAH FINANCING IN BMT BARI'USSALAM BATAM Abdul Wachid
JURNAL AS-SAID Vol. 2 No. 1 (2022): JUNI 2022
Publisher : LP2M-Institut Agama Islam Abdullah Said Batam

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This research aimed to analyze the recognition and measurement, presentation and disclosure of murabaha transaction in accordance with SFAS 102 at BMT Bari’ussalam Batam. It was field research with qualitative approach. The methods of data collection were interviews and documentation. The results of this research indicated that the BMT recognizing inventories which should not be done because the practice is murabahah not purchase-based murabaha transactions. BMT has been preparing financial statements Balance Sheet, but the value of the loss reserve accounts Murabahah cannot be seen. In profit/ loss reports, costs of murabaha receivables impairment losses cannot be seen because it is not recognized/recorded in the general journal. BMT has revealed matters related to murabaha transactions, including the acquisition cost of murabaha asset; booking appointment in murabaha based on the order as an obligation or not, while the non-commercial financial reports have been prepared for internal purposes of BMT not to publish.
Co-Authors Fitri Miswati Kardi