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All Journal IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Oetoesan-Hindia: Telaah Pemikiran Kebangsaan Reviu Akuntansi, Keuangan, dan Sistem Informasi
Virginia Nur Rahmanti
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Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Penerapan Perlakuan Akuntansi Akad Murabahah Pada Laboratorium Ekonomi Islam Fakultas Ekonomi Dan Bisnis Universitas Brawijaya Hanifah Aulia Muntolib; Virginia Nur Rahmanti
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.1.251

Abstract

This study aims to evaluate the murabahah contract transactions learning by analyzing the conformity of the accounting treatment for murabahah financing transactions in the Ekis Lab to PSAK No. 102. This study employs qualitative descriptive method involving data obtained through interviews with the general chairman of the Ekis Lab, 2 members from the financing division, 1 member from the savings division, and 1 member from the Student Executive finance bureau. The results of the study exhibit that some recordings of murabahah contract financing in the Ekis Lab conform to PSAK No. 102, including the recognition and measurement of murabahah assets; recognition, measurement and presentation of murabahah receivables; and margin presentation of murabahah receivables. Whilst, some of which do not conform to PSAK No. 102, including the recognition of murabahah margins, and disclosure of murabahah contract transactions at the Ekis Lab for, respectively, not using amortization to calculate the murabahah margin recognition and the absence of financial statements such as income statements and statements of financial position leading to the absence of the disclosure of several accounts. As such the financial statements must incorporate disclosures of murabahah receivables account disclosed in the statement of financial position, and murabahah receivable margin disclosure account disclosed in the income statement.
IMPLEMENTASI AKUNTANSI SYARIAH: STUDI KASUS PADA RUMAH SAKIT Ahmad Djalaluddin; Moch. Bukhori Muslim; Aji Dedi Mularwaman; Asfi Manzilati; Ari Kamayanti; Fadjar Setiyo Anggraeni; Tumirin Tumirin; Lutfillah, Novrida; Darti Djuharni; Sonhaji Sonhaji; Virginia Nur Rahmanti
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 9 No 1 (2024): Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

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Abstract

This article aims to reveal the dynamics of concept formulation and implementation of sharia accounting for waqf-based hospitals. The Islamic accounting that is formulated and implemented is derived from the concept of Semesta Sejahtera that was initiated by the Islamic Economics and Business Lecturer Forum in 2017. The method used is a case study with a longitudinal-narrative approach, with a span of years between 2018 and 2023, at Sultan Agung Islamic Hospital, Semarang. The findings show that although the biggest challenge faced is the awareness of stakeholders, the concept of "idealistic" Islamic accounting that prioritizes the disclosure of contracts is very applicable. Abstrak Artikel ini bertujuan mengungkapkan dinamika perumusan konsep hingga penerapan akuntansi syariah untuk rumah sakit berbasis wakaf. Akuntansi syariah yang dirumuskan dan diterapkan, diturunkan dari konsep Semesta Sejahtera yang telah digagas Forum Dosen Ekonomi dan Bisnis Islam tahun 2017. Metode yang digunakan adalah studi kasus dengan pendekatan longitudinal-naratif, dengan rentang tahun antara 2018 hingga 2023, pada Rumah Sakit Islam Sultan Agung, Semarang. Temuan menunjukkan bahwa walau tantangan terbesar yang dihadapi adalah penyadaran para pemangku kepentingan, namun konsep akuntansi syariah "idealis" yang mengedepankan pengungkapan akad sangat bisa diterapkan.
Pelatihan perumusan harga pokok produksi dan harga jual pada gabungan kelompok tani di desa klampok jawa timur Aji Dedi Mulawarman; Virginia Nur Rahmanti; Endra Ridho Nuriyanto; Fibra Ingwie Zhafirah
Oetoesan-Hindia: Telaah Pemikiran Kebangsaan Vol 6 No 2 (2024): Oetoesan Hindia : Telaah Pemikiran Kebangsaan
Publisher : Peneleh Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/oh.v6i2.213

Abstract

Tenaga kerja pada sektor pertanian belum memiliki pengetahuan dan keahlian mendalammengenai literasi keuangan, khususnya dalam perumusan Harga Pokok Produksi (HPP)dan penentuan harga jual. Permasalahan ini juga dialami oleh petani yang tergabungdalam Gabungan Kelompok Tani (Gapoktan) di Desa Klampok, Kabupaten Malang. Melaluikegiatan wawancara dan observasi diketahui petani masih melakukan pencatatansederhana. Berangkat dari permasalahan tersebut pengabdian ini dilakukan untukmemberikan sosialisasi dan pelatihan mengenai perumusan HPP dan penentuan hargajual agar mereka dapat bersaing di pasar dengan perolehan keuntungan yang maksimal.Kegiatan ini diharapkan dapat menjadi wadah pengembangan bagi masyarakat yangberprofesi sebagai petani di Desa Klampok. Kata Kunci : Harga Pokok Produksi, Harga Jual, Gapoktan, Pertanian
Fraud Dalam Bingkai Theory of Planned Behavior: Studi Etnometodologi Br Tarigan, Dhea Gabriela; Virginia Nur Rahmanti
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 3 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.3.262

Abstract

 This study aims to describe the fraud in X BUM Desa (Village-Owned Enterprise) of Central Java, assessed from the Theory of Planned Behavior, through a qualitative approach with the ethnomethodological method. The informants include X BUM Desa (Village-Owned Enterprise) management, and the data are collected through observation, in-depth interviews, and documents supporting the results of the study. The study findings exhibit that, in addition to the three factors in the Theory of Planned Behavior (attitudes toward behavior, subjective norms, and perceived behavioral control), power and politics affect the intention to commit fraud, especially in X BUM Desa (Village-Owned Enterprise).   Abstrak Tujuan dari penelitian ini adalah untuk menjelaskan mengapa praktik fraud pada BUM Desa dapat terjadi, ditinjau dari Theory of Planned Behavior. Penelitian ini menggunakan pendekatan kualitatif, dengan metode etnometodologi. Objek penelitian ini adalah BUM Desa X di Jawa Tengah. Para informan adalah Pengurus BUM Desa X. Pengumpulan data dilakukan dengan observasi, wawancara mendalam, dan dokumen yang dapat mendukung hasil penelitian ini. Hasil penelitian menunjukkan selain tiga faktor dalam Theory of Planned Behavior, yaitu sikap terhadap perilaku (attitude toward behavior), norma subyektif (subjective norm) dan persepsi kontrol perilaku (perceived behavioral control), terdapat hal lain yang mempengaruhi niat untuk melakukan fraud, khususnya di BUM Desa X, yaitu kekuasaan dan politik (power and politics).
An Analysis Of Benefits In Sharia Perspective Of The Application Of Profit-Sharing Method On Mudharabah Savings Nuur Rizka Putri Darmawanti; Virginia Nur Rahmanti
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 1 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.1.461

Abstract

The study aims to explain the reasons for applying the savings scheme in the Mudharabah contract and the reasons for applying the profit-sharing method to the profit sharing of Mudharabah savings at KJPRI Brawijaya University. This research uses a qualitative method. The object of this research is the Savings and Loan Division of the Republic of Indonesia Employee Services Cooperative, Brawijaya University, Malang. This research uses a qualitative approach with a case study method. Data collection was conducted using a preliminary survey and source triangulation. The results showed that the reason KJPRI UB applied the Profit-Sharing method to Mudharabah savings was that Profit Sharing was considered more fair and humanitarian because the profits shared with members had been reduced by COGS and expenses or net profit, so that the existing expenses were charged to both parties, namely the owner of the capital (shahibul maal) and the business manager (mudharib).
Co-Authors Ahmad Djalaluddin Aji Dedi Mularwaman Aji Dedi Mulawarman Ari Kamayanti Asfi Manzilati Br Tarigan, Dhea Gabriela Darti Djuharni Endra Ridho Nuriyanto Fadjar Setiyo Anggraeni Fibra Ingwie Zhafirah Hanifah Aulia Muntolib Lutfillah, Novrida Moch. Bukhori Muslim Nuur Rizka Putri Darmawanti Sonhaji *), Ferra Ika Wardani Solechan Tumirin