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All Journal Margin : Jurnal Bisnis Islam dan Perbankan Syariah JSEHT
Anwar L Nata, Andrian
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Economics, Econometrics & Finance Other

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Standar Akuntansi Keuangan (PSAK) 102 Tentang Pembiayaan Murabahah Dalam Penerapan Akuntansi Syariah Pada PT. Bank Pembiayaan Rakyat Syariah Metro Madani Anwar L Nata, Andrian
Margin: Jurnal Bisnis Islam dan Perbankan Syariah Volume 2 Nomor 2 Agustus 2023
Publisher : Sekolah Tinggi Agama Islam Ma`arif Kalirejo Lampung Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58561/margin.v2i2.97

Abstract

The purpose of this study is to determine the recognition and measurement of murabahah transactions based on PSAK 102 at PT. Metro Madani Sharia People's Financing Bank, presentation of murabahah transactions based on PSAK 102 at PT. Metro Madani Sharia People's Financing Bank, disclosure of murabahah transactions based on PSAK 102 at PT. Metro Madani Sharia People's Financing Bank. Related to the research title, this research was conducted using field research methods with a qualitative approach. Based on the results of the research and discussion, it is known that murabaha transactions can be made through orders or without orders. However, this found that the. condition in the bank only entered into a murabaha contract after receiving an order from a customer. The item is recognized as a murabaha asset inventory. At the time of acquisition, murabahah assets are recognized as inventories at cost. At the time of the murabahah contract, murabahah receivables are recognized at the acquisition cost of murabahah assets plus the agreed profit. At the end of the financial reporting period, murabahah receivables are valued at net realizable value, namely the balance of receivables less allowance for possible losses on receivables. The murabahah assets are measured at cost. Murabaha assets will not experience an impairment due to wear and tear before being given to the customer. This research is because the goods are not held first by the bank but are held directly by the customer. Presentation of murabahah receivables in the balance sheet is the amount of net realizable value, namely the balance of murabahah receivables minus allowance for possible losses on receivables. Deferred murabahah margin is presented as a deduction for murabahah receivables. Deferred murabahah expenses are presented as a deduction from murabahah payables. Murabahah receivables have been disclosed in the balance sheet at net realizable value. Murabahah receivables are disclosed at net realizable value. The deferred murabaha margin has been presented in the profit or loss report, so that it is in accordance with the Statement of Financial Accounting Standards. Suggestions in this study are for PT. Metro Madani Syariah People's Financing Bank to be able to present financial reports that are not based on OJK or make two complete financial reports, namely financial reports according to OJK and financial reports according to PSAK 102. For further research so that the data obtained is more valid, it is necessary to pay attention to the recording of related journals with murabaha.
Efek Bantuan Sosial Dalam Membantu Kemakmuran Masyarakat Kurang Mampu Pada Desa Ulak Rengas Kecamatan Abung Tinggi Lampung Utara riani, novi; Anwar L Nata, andrian
Margin: Jurnal Bisnis Islam dan Perbankan Syariah Volume 3 Nomor 1 Februari 2024
Publisher : Sekolah Tinggi Agama Islam Ma`arif Kalirejo Lampung Tengah

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

Abstract

The government provides social assistance programs to the poor to help achieve community welfare programs by providing social assistance to the poor. The research used is descriptive research. Technical analysis of the data obtained was carried out using three types of triangulation through data reduction, data presentation, verification and confirmation of conclusions, then data validity, namely source triangulation. The effect of social assistance on the welfare of underprivileged communities in Ulak Rengas Village, Abung Tinggi District, North Lampung has positive and negative effects. Effect can be defined as a result or outcome. The social assistance provided and distributed by the Indonesian government to the poor is very diverse and varies, ranging from social assistance in the form of basic needs to financial assistance. The positive effects of income assistance can improve the economy of poor people, ease the burden of meeting living needs and help poor people manage and make maximum use of the results of life assistance to improve people's living standards. The negative effect of social assistance is that people feel dependent on social assistance, feel that their lives are being helped, people only depend on ordinary social assistance which causes a lack of public awareness of being satisfied, social assistance and improving the economy.
KIAN MENDUNIA TREN WISATA HALAL: RELIGIUSITAS DAN EFIKASI DIRI BERWISATA Anwar L Nata, Andrian
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 1 No 2 (2022): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v1i2.55

Abstract

Developing halal tourism is considered to be very good tourism progress in terms of economic, social and cultural conditions for a region in Indonesia and even the world which indirectly feels the impact both economically and socially. This research is a library research. Data collection was carried out using secondary data derived from books, literature, journals, written works, and the internet. Religiosity and travel self-efficacy have a role in the interest in halal travel which can be seen from the generation of Muslim tourists, namely a high level of religiosity will have a desire to choose to visit halal tourist destinations and a high tendency for Muslim tourists to experience new experiences and adventures in tourist attractions. lawful. The trend of halal tourism is increasingly global, this can be seen from the many travel agents who are tempted to enter the halal tourism market where the potential for halal tourists is truly amazing.
Tinjauan Historis : Kemajuan Sistem Perbankan Syariah Yang Ada Di Asia Tenggara Anwar L Nata, Andrian; Riani, Novi; Endra Kusuma, Ryo
Margin: Jurnal Bisnis Islam dan Perbankan Syariah Volume 2 Nomor 1 Februari 2023
Publisher : Sekolah Tinggi Agama Islam Ma`arif Kalirejo Lampung Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58561/margin.v2i1.85

Abstract

Abstract: Southeast Asia is a region that is the center of the development of the Islamic banking and finance industry in the world. Islamic banking in every country, especially in Southeast Asia, in transactions at Islamic banks must be based on sharia principles. The research used is normative legal research. In normative legal research written law can be studied in various aspects, including theory, comparison, formality in the power of law. Based on the results of the research and discussion above, it is concluded that globally, Islamic banking in Southeast Asia is ranked second in the world in terms of its largest assets. The position of Islamic banking in Southeast Asia is highly regarded throughout the world. The biggest challenge that will be faced by Southeast Asian countries in developing an integrated Islamic financial system is the gap in the quality of Islamic finance development in each of the countries that implement it. And in order to build a strong and integrated sharia-based financial area, cooperation between related parties is needed. And the most important condition for Islamic financial integration is the harmonization of regulations between the countries concerned. Sharia banking is generally still run based on a conventional vision even though it is already operating in accordance with sharia principles or sharia compliance. In addition, BRI sharia operating in Indonesia has the highest performance in the maqâshid al-syarî`ah index, which is also followed by Panin Syariah and Muamalat Indonesia. Thus, Islamic banking in Indonesia is leading in terms of the performance of the maqâshid alsyarî`ah index in Southeast Asia. In contrast, countries with minority Muslim populations such as Thailand and the Philippines and Singapore are relatively low in the performance of the maqâshid al-syarî`ah index. The suggestion in this study is that in order to build a strong and integrated sharia-based financial area, cooperation between related parties is needed. By measuring the performance of shari'ah banking in Southeast Asia, it is hoped that it can evaluate the performance of shari'ah banking in Southeast Asia and show that the performance of shari'ah banking is not only based on material, but also pays attention to its shari'ah values.
Co-Authors Endra Kusuma, Ryo Riani, Novi