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All Journal Jurnal Pendidikan Ekonomi Undiksha Al-Ulum JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Shafin: Sharia Finance and Accounting Journal Jurnal Kolaboratif Sains Jurnal Mutiara Ilmu Akuntansi Digital Business Tren Bisnis Masa Depan Jurnal Riset Akuntansi Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Majapahit Journal of Islamic Finance dan Management Jurnal Media Akademik (JMA) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Majapahit Journal of Islamic Finance dan Management JURNAL RUMPUN MANAJEMEN DAN EKONOMI MERDEKA: Jurnal Ilmiah Multidisiplin Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Bisnis Kreatif dan Inovatif Jurnal Pajak dan Analisis Ekonomi Syariah Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan Jurnal Inovasi Ekonomi Syariah dan Akuntansi Jurnal Intelek Insan Cendikia Jurnal Pemimpin Bisnis Inovatif
Ersi Sisdianto
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Analisis Pencapaian Kinerja Keuangan Bank Syariah Indonesia Dan Bank Muamalat Dalam Indeks Maqashid Syariah Amalia Febi Cahyani; Elsa Okta Akila; Febiola Valentry; Hayatun Nisa; Ersi Sisdianto
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i2.65

Abstract

The purpose of writing this analysis is to investigate the financial performance achievements of Bank Syariah Indonesia (BSI) and Bank Muamalat in the Maqashid Syariah Index, with a focus on profitability, liquidity, asset growth, operational efficiency and sustainable service. The research method used is a literature study, which involves collecting and analyzing data from various relevant and reliable literature sources, including public financial reports, academic books, scientific journals, and other official documents. The research results show that both banks have demonstrated a strong commitment to sharia principles in their operations, with adequate performance in key aspects such as profitability, liquidity, asset growth, operational efficiency and sustainable service. Thus, this analysis provides an in-depth understanding of the contribution of BSI and Bank Muamalat to a sharia-based economy and achieving sharia goals in a broader context.
Implementasi Akuntansi Pembiayaan Akad Qardh Pada Perbankan Syariah Zaki Perdana Mulia; Ersi Sisdianto
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i2.101

Abstract

In financial and economic management activities, the term banking is often known, both conventional banking and Islamic banking. Islamic banking is a financial institution that plays an important role in managing people's funds. Islamic financial institutions generally have a variety of products offered to the public. In banking activities, there are two main functions of the bank, namely as a savings and loan institution. The purpose of this article is to discuss and analyze related to one of the Islamic bank products, namely loan products that apply the Qardh contract to Islamic financial institutions. The results of the study indicate that the implementation of the Qardh contract in Indonesia is adjusted to the pillars, qardh requirements, and shigat qardh. Qardh contract can be interpreted as a loan that must be returned in the same amount with a certain pre-agreed period. In other words, Qardh is a loan without profit. If it is technically reviewed, then this loan will be given to someone or a sharia financial institution to another person who is used for emergency or urgent needs. The implementation of sharia accounting with Qardh contracts in Indonesia is guided by Law Number 21 of 2008 concerning Sharia Banking in Article 35 paragraph (1) which states that in practice sharia banking is required to implement the 5C principles, namely character, capacity, capital, condition of economy, and collateral.
Analisis Laporan Keuangan PT. Mandom Indonesia Tbk menggunakan Metode Vertikal Sony Widia Sari; Herdiyanti Ulan Andani; Fitra Aditia; Annisa Zulfa Majid; Ersi Sisdianto
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i2.120

Abstract

Qualitative descriptive research is the kind of study that this is. The purpose of this study is to evaluate PT. Mandom Indonesia, Tbk's financial performance using a vertical analysis. The financial statements of PT. Mandom Indonesia Tbk for 20 years, with a 7-year sample, comprise the population in this study. outcomes of PT's balance sheet report's vertical analysis. Mandom Indonesia, Tbk has been at its best between 2015 and 2021. The total assets post, which is higher than the total liabilities post, illustrates this.
Implementasi Akuntansi Salam Dalam Laporan Keuangan: Studi Kasus PT Bank Syariah Indonesia Aprilia Safitri; Putri Diar Utami; Sri Widiastuti; Riski Rudianto; Ersi Sisdianto
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 2 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i2.72

Abstract

Profit-sharing system in Islamic banks is one of the applications of Sharia since interest contradicts Islamic law. Islamic banks can engage in banking activities like non-Islamic banks as long as they do not contradict Sharia principles. Salam accounting is in the financial statements of PT Bak Syariah Indonesia and to ascertain the conformity of the accounting implementation with PSAK No. 59 and the Fatwa of DSN MUI. aimed at providing an overview of the object based on observable facts and providing an examination of the financial statement application comparison between the research item, PSAK No. 59, and the DSN MUI Fatwa. The findings indicate that PT Bak Syariah Indonesia employs Salam contracts with the following service items in order to execute Sharia accounting for Sharia service products: The application of Sharia accounting for Sharia service goods at PT Bak Syariah Indonesia, as well as Qardh: Haji Guarantee Fund, Export L/C, is in accordance with PSAK No. 59.
Analisis Peranan Audit Internal Dan Audit Internal Digital Dalam Upaya Pencegahan Kecurangan Akuntansi (Fraud) Dwi Wulandari; Ersi Sisdianto
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 2 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i2.97

Abstract

Examination of the internal audit function in an effort to identify and stop accounting irregularities (fraud). The purpose of this research is to evaluate the internal audit function in the company's efforts to stop and identify trends in accounting fraud. This research is qualitative in nature and uses a literature review methodology. Secondary data that has been processed to create a picture of research difficulties is used in this research. Internal auditors can conduct assessments and examinations pertaining to the internal control system that a company has installed, based on the findings of research study. Internal auditors, by gaining an awareness of the extent of the organization's overall internal control, can help to ensure that all plans and agendas are carried out in compliance with the company's stated objectives.
Analisis Peranan Akuntansi Lingkungan Sebagai Pertanggungjawaban Perusahaan Yang Berkelanjutan (Sustainable Company) Muhammad Al-Ghifari; Ersi sisdianto
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.142

Abstract

The corporate world as a whole sometimes compromises social and environmental issues for the sake of profit. where investors are not the only beneficiaries of the company's operational commitment to social responsibility and environmental protection, that is, investors receive the highest profits. This research uses descriptive methodology and a literature review research design which aims to examine the role of environmental accounting for companies in a sustainable manner. Based on the findings, to emphasize concern and commitment in carrying out mandatory and voluntary social and environmental tasks in a sustainable way, the 3P concept (People, Planet and Profit) is very important to be integrated and managed well within the organization.
Penyajian Laporan Keuangan Syariah dan Non Syariah: Studi Kasus PT. Bank Mandiri dan PT. Bank Mandiri Syariah Aldi Agung Fidiantoro; Denada Agustia Nanda; Elisa Khoeriyah Sukawanda; Fasa Aska Dera; Ersi Sisdianto
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i3.83

Abstract

Standardization of the presentation of accounting information is necessary because many parties (stakeholders) have an interest in the information presented in the company's financial reports. Therefore, the process of presenting financial reports must be based on applicable accounting standards so that the financial information presented provides information that can be understood, relevant, reliable, can be compared in evaluating the financial position and performance of the bank and is useful for users of financial reports (external parties and internal) in economic decision making. Whether conventional (non-shariah) financial institutions or sharia financial institutions, the financial performance of each institution will be visible from the financial reports. Financial reports are media used to conduct research on the health condition of a company consisting of balance sheets, profit and loss calculations, retained earnings and other reports.
Analisis Akad Salam (PSAK Syariah 103) Pada Transaksi Jual Beli Online Chandra Kurniawan; Hasbullah Eka Saputra; Yulia Dwi Safitri; Ersi sisdianto
Jurnal Pemimpin Bisnis Inovatif Vol. 1 No. 2 (2024): April : Jurnal Pemimpin Bisnis Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpbi.v1i2.72

Abstract

From an Islamic perspective, the number of online transactions that fall under the heading of fiqh muamalah niaga or buying and selling is rapidly increasing. Islam has laws that apply to both buyers and sellers in buying and selling transactions. The purpose of this study is to examine the basic elements and requirements for implementing a greeting contract in online buying and selling transactions that comply with the Statement of Islamic Financial Accounting Standards PSAK Syariah 103. The research was conducted using qualitative methods and case study methods were conducted in the Online Store. The informants of this research are traders and consumers. The results showed that sellers generally know the pillars and conditions of buying and selling online in an Islamic perspective. Akad Salam has been carried out by business people with the term pre-order, business people do not know and apply PSAK Syariah 103. Research results can be useful for entrepreneurs, academics as well as government agencies and the community.
EVALUASI PENGARUH LAPORAN KEUANGAN TERHADAP KEPUTUSAN INVESTASI: PENDEKATAN KUANTITATIF DENGAN ANALISIS REGRESI wardana, Syahla nabil; ersi sisdianto
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 1 No. 6 (2024): Desember 2024 - Januari 2025
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Regression analysis and a quantitative approach are used in this study to assess how financial statements affect investment choices. Financial statements are regarded in the investment community as one of the primary determinants of investor choices. Accurate and transparent financial statements give investors crucial information about a company's performance and state, enabling them to make wiser investment choices. Financial statement information from a number of businesses listed between 2018 and 2022 on the Indonesia Stock Exchange (IDX) is used in this study. To examine the impact of independent variables, specifically financial ratios (liquidity, profitability, and solvency), on investment choices as indicated by stock prices and trading volume, multiple linear regression analysis is employed.Keywords: Financial Statements, Investment Decisions, Regression Analysis, Financial Ratios, Indonesia Stock Exchange
Analisis Akuntansi Pertanggungjawaban Sosial Sebagai Bentuk Tanggung Jawab Perusahaan terhadap Lingkungan Sekitarnya : Studi Kasus PT. Bank Syariah Indonesia Cabang Bandar Lampung Nurmila Nurmila; Ersi Sisdianto
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i4.2737

Abstract

Social responsibility is another form of achievement of a financial institution. This is a form of responsibility that must be given especially to the surrounding area. BSI Bandar Lampung has carried out tourism empowerment as a form of social responsibility. To find out accountability reporting must be done in a good form of accountability. So the aim of this research is to analyze the accountability of social responsibility reporting carried out by BSI Bandar Lampung. This research is qualitative in nature with informants from the treasurer of BSI Bandar Lampung. The results of this research show that Bank BSI Bandar Lampung has implemented corporate social responsibility in the form of corporate social activities outlined in the form of partnership programs and environmental development. The implementation of corporate social responsibility accounting at BSI Bandar Lampung bank is less than optimal. There is no special report from the company for a detailed breakdown of CSR costs. CSR costs are included in non-operational items and included in the central BSI bank's annual financial report. The form of BSI Bandar Lampung bank's social activities is in accordance with applicable regulations
Co-Authors Abdullah Hasan, M Hadi Alamsyah Adi Apriadi Adi Purnomo Adib Fachri Afina Azzahra Agrayi Afifa Putri Ahmad Jarot Ahmad Rijal Patra Alghoits Ainun Basita Ajeng Dwi Rahayu Akbar Aditiya Aldi Agung Fidiantoro Amalia Febi Cahyani Ananda Elsa Andi Hanifah Nurhikmah anggi saputra Anggi, Ersi Sisdianto Aninda Putri Aulia Anizia Tantri Ananta Anjelia Ariesta Wibowo Annisa Miftahul Rosada Annisa Septri Ananda Annisa Zulfa Majid Any Eliza APRILIA SAFITRI Aria Aji Pratama Arifah Nurmalika Asri Oktama Putri Asti Mega Fitria Athaya Aqilla Aulia Citra Arradha Bagas Prinanda Baginda Sultan Aritonang Bayuni Putra Bella Sartika Chandra Kurniawan Citra Maulidya Putri Ir Dani Iwan Saputra Dara Nitami Darma Sari Dea Amelisa Dea Angraeni Dea Riyanti Paramitha Dea Safira Dea Salsabila Dea Wulan Saputri Dela Meilia Putri Anisa Denada Agustia Nanda Desi Fitria Desi Ratna Sari Desy Anggraini Devi Hellyanita Devi Lia Devi Puspita Sari Dhimas Setyo Nugroho Dilla Sepriani Dimas Galih Saputra Dimas Pangestu Dina Ayu Ardana Dinda Indri L. L. Dini Apriyani Dini Juniarti Dinita Mayangsari Dio Pratama Dwi Wulandari Dyah Ayu Kumala Sari Einde Evana Eka Khoiriah Elisa Khoeriyah Sukawanda Elsa Meiani Elsa Okta Akila Elva Dira Shabiha Eni Rusnaini Erike Anggraeni Erike Anggraini Erikha Viyurintina EVA YULIANA Fadia Nazwari Fadila Hasanah Fadli Zaid Fajar Setiawan Fanisa eka Pratiwi Farhah Lailatul Mustaghfiroh Farhan Zulfahmi Farida Asfiah Fasa Aska Dera Fatih Fuadi Febiola Valentry Febriyanti Febriyanti Fitra Aditia Fitri Handayani Fitri Khairunnisa Cahyacita Fitriani Fitriani Gafrila Nibrasshadid Purwant Gede Suwardika Halmaita Selvy Yuniar Hana Hanifah Hana Mentari Aprilia Hanifatun Nisa Hasbullah Eka Saputra Hayatun Nisa Herdiyanti Ulan Andani Hidayah Dwi Lestari Hidayanti Shafira Hilda Aprilia Pratiwi Idu Aulia Ika Ariyani Imelda Saputri Intan Mawarni Intan Sari Irma Laelani Muflihah Is Susanto Ivanza, Amanda Ridho Ivanza Janatul Munawaroh Jean Vania Dwi Melati Jihan Thalia Putri Karena sanda Karennia Junisa Khairina Nur Shadrina Khamelia Khoirunnisa Kharisma Khoirun Nisa Khoirul Riyansyah Kholifah Lestari Khusna Lathifannisa Kisma Nurozi Komalasari, Agrianti Lailatul Zahro Maspupah Lestari Setiawati Lia Nova Eliza Linda Agustina Saputri Linda Nurlita Liza Aulia Putri Sandea Lusi Putri Pratiwi M Nabil Hani Putra M. Akbar Nayandra M. Bagus Rafli Mokoginta M. Farhan Reza Ridho Kholik M. Fikrul Umam Al Jupri M.Erbi Farel.K.H Mar'atun Tursinah Masakazu, Kadek Masakazu Meilinda Aulia Melisa Melyn Anggraini Miftahudin, Aris Miftahudin Muhammad Al Bukhori Muhammad Al-Ghifari Muhammad Iqbal Fasa Muhammad Irqi Fahrozi Muhammad Mirzan Danil Muhammad Raihan Gutama Muji Wasini Murnia Adhani Nabila Aristiyanti Nabila Imanina Fahira Nabilla Ahdania Azahra Nadia Damayanti nadia emlya Nadila Rahma Wati Nia Ade Bela Nia Ira Syahara Nina Al Azizah Nisrina Dian Trisya Nova Carissa Novita Ayu Ningtyas Novita Sari Nur Amelia Fitri Nur Anifatul Wakhidah Nuraini Nurhayati NURIYAH Nurmala Aprilia Nurmila Nurmila Nurul Azmi Nurul Fitriani NURUL HABIBAH Nuursyifa Eka Putri Octa Dwi Yanti Okta Novia Sarbiani Oktaviona Wijayanti Peby Selviona Putri Diar Utami Putri Gustari Putri Salma Putri Shilamaya R. Dea Laura Oksanda Rafli Faisal Firdaus Rahmad Akbar Rahmat Fajar Ramdani Rahmatun lailani RANI RANI, RANI Ravika Pebriani Regita Isna Aisyah Reina Reina Retno Mei Saputri Revi Amelia Revsi Adesta Ria Ariyani Rianti Rahma Rias Tuti Rifki Karta Surya Rika Aulia Rika Damai Yanti Riko Mahesa Riski Ilham Syah Saputra Riski Rudianto Rizki Maulana Andriansyah Robby Gamas Rosa Aisyah Ruri Selvi Anggraeni Ruslan Abdul Ghofur Sabrina Salzi Mainenda Putti Sefiza Syahrani Selvi Novita Sari Setia Fitri Alviana Ningrum Shalshabila Fitria Rhamadani Shella Febrianisa Shella Juniet Dubelta Sherly Ayu Wulandari Shopia Aulia Tasya Sigit Trianto Silvi Moli Lutfhia Siti Helmyati SITI KHODIJAH siti nurkhasanah Sony Widia Sari Sonya Widia Sari Sri Widiastuti Sri Winarsih SUHARTO Sulam, Rizki Tri Sultan Syah Albar Susanti Diana Mahri Tasya Renanda, Ersi Sisdianto Tomi Alifandi Tria Mauliana Tyas Wahyu Malia Uswah Hanif Uut Mariska Via Yunita Viki Anggrayani Wahyu Al Amin Wanda Aprilianti Wandi Pratama Wardana, Syahla Nabil Wegy Aprilia Pratiwi Widia Yuliyansa Widjaya, Muhammad Angka Widya Maharani Wulan Ramadani Trisnaudy Yani Yogi Irwanda Yulia Dwi Safitri Yuliana Yuliana Yunika Kasmita Sari Yunira Hastuti Yunita Febrianti Zaki Perdana Mulia