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All Journal La Zhulma jurnal ekonomi syariah
Rini Muflihah
Institut Agama Islam Tasikmalaya
Religion Humanities Economics, Econometrics & Finance Social Sciences

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Analisis Financial Distress Bank Perkreditan Rakyat Syariah (BPRS) di Indonesia Periode 2019 - 2020 Rini Muflihah
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 1 No 1 (2022): Ekonomi dan Bisnis Islam
Publisher : LPPM IAIT

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Abstract

This study aims to analyze the financial distress of Islamic Rural Banks (BPRS) in Indonesia in 2019-2020. The research method used is descriptive analysis method, which is a research method by collecting data according to the truth and then the data is compiled, processed and analyzed to be able to provide an overview of the existing problems. The results of this study indicate that Islamic Rural Banks have an indication of financial distress. This is evident from the results of the assessment using the Atlman Z-score method which shows the level of accuracy of the prediction model in 2019 - 2020 is in the gray area or gray area and has the potential for financial distress.
PSAK 112 Sebagai Penguatan Akuntabilitas Wakaf Saham ke Publik Rini Muflihah
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 2 No 1 (2023): Wakaf
Publisher : LPPM IAIT

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Abstract

Nadzir is the party that receives waqf property from the Waqif to be managed and developed in accordance with its designation, but the accounting policies applied cause diversity, some nazir apply PSAK Number 109 Accounting for Zakat and Infaq / Alms as the basis for recording, on this basis nazir must be guided and educated for the application of PSAK Number 112 concerning waqf, especially for cash waqf nazir including waqf shares, which are expected to provide accountable and transparent financial reports. The purpose of this study is to provide an illustration of waqf shares based on PSAK Number 112 concerning Waqf Accounting. This research uses literature study. The results of this study are in the form of illustrations of waqf stock transactions with journal entries based on PSAK No. 112 on Waqf Accounting in accordance with the recognition, measurement, disclosure, and presentation of financial statements.
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