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All Journal Jurnal Sosial Humaniora Sigli International Journal of Economics (IJEC) GLOSSARY
Abdullah, Ahmad Fauzan
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Religion Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Financial Literacy, Public Accountability, Information Transparency and Financial Performance Responsibility in Zakat Management at Baitul Mal Aceh Agency Ronikeusumaranda; Hazmi, Yusri; Abdullah, Ahmad Fauzan
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1107

Abstract

This research aims to determine the influence of financial literacy, public accountability, information transparency and responsibility on the financial performance of zakat management at Baitul Mal Aceh Agency. This research uses the financial literacy variable as the main variable which is believed to have a better influence on improving financial performance. The use of financial literacy variables becomes important along with the implementation of zakat as a tax deduction as regulated by the Ministry of Finance of the Republic of Indonesia. Through financial literacy, Baitul Mal Aceh Agency can improve, especially regarding zakat management. This research also uses good governance variables, which include public accountability, information transparency and responsibility. Baitul Mal Aceh as a public sector organization is obliged to prioritize the principles of good governance in order to increase public trust in zakat management in Aceh.
PENGARUH DANA PIHAK KETIGA DAN PEMBIAYAAN BERMASALAH TERHADAP BAGI HASIL PADA BANK UMUM SYARIAH DI INDONESIA Rusydi, Rusydi; Abdullah, Ahmad Fauzan; Mukhlis, Mukhlis; Putri, Maela Fuadi
Jurnal Sosial Humaniora Sigli Vol 7, No 1 (2024): Juni 2024
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v7i1.2593

Abstract

This research aims to determine the influence of third party funds and non-performing financing on the profit sharing received by Sharia Commercial Banks in Indonesia. This research uses a quantitative approach with non-probability sampling techniques. The type of data used in this research is panel data. The data source used is secondary data in the form of financial reports obtained from Sharia Commercial Banks, namely in the form of financial reports of Sharia Commercial Banks in Indonesia from 2019-2023. The results of this research show that partially there is no significant influence of third party funds on the profit sharing of sharia commercial banks. Meanwhile, non-performing financing has a significant influence on the profit sharing of Islamic commercial banks. However, simultaneously third party funds and problematic financing have a significant influence on the profit sharing of Islamic commercial banks in Indonesia.Keywords: third party funds, non-performing financing, profit sharing, sharia commercial banks
DETERMINAN YANG MEMPENGARUHI PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA Hismendi, Hismendi; Safaruddin, Safaruddin; Nasir, Muhammad; Abdullah, Ahmad Fauzan; Nadia, Siti
Jurnal Sosial Humaniora Sigli Vol 6, No 2 (2023): Desember 2023
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v6i2.2136

Abstract

This research aims to determine the determinants that affect the profitability of Islamic Commercial Banks (BUS) in Indonesia. Profitability is measured by Return on Assets (ROA) as the dependent variable. Determinants that are expected to affect ROA consist of Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Operating Costs to Operating Income (BOPO) and Profit Sharing Financing (PBH) as independent variables. The data used is secondary data which is quarterly data for the period 2016 to 2020, obtained from the Financial Services Authority. The population of this study were all 14 BUS. Determination of the sample using purposive sampling and obtained as many as 5 BUS with an observation period of 20 quarters so that the number of observations is 100 observations. The data analysis technique uses panel data regression analysis. The results of this research indicate that NPF, FDR, BOPO and PBH simultaneously have a significant effect on BUS profitability in Indonesia. Furthermore, the partial test results found that BOPO and PBH had a significant negative effect and FDR had a significant positive effect on BUS profitability, while NPF was not significantKeywords : Profitability; Sharia Commercial Banks
Analisis Penerapan PSAK 102 dalam Pembiayaan Murabahah di PT.BPRS Rahmah Hijrah Agung Lhokseumawe Abdullah, Ahmad Fauzan; Muchsina, Fachia
Glossary : Jurnal Ekonomi Syariah Vol. 3 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Syariah (STIS) Ummul Ayman Pidie Jaya, Ace

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52029/gose.v3i1.345

Abstract

Penelitian ini dilakukan untuk mengetahui kesesuaian perlakuan akuntansi pembiayaan murabahah sesuai dengan PSAK Nomor 102 baik pengakuan, pengukuran, penyajian dan pengungkapan PT. BPRS Rahmah Hijrah Agung Lhokseumawe. Dalam metode penelitian, penulis melakukan teknik pengumpulan data dengan cara dokumentasi dan wawancara. Dokumentasi, yaitu semua pengumpulan data yang telah didokumentasikan oleh perusahaan yang berkaitan dengan pembiayaan murabahah. Wawancara, yaitu teknik pengumpulan data yang dilakukan dengan cara wawancara langsung kepada pihak-pihak yang terkait dengan data. Hasil penelitian menunjukkan bahwa perlakuan akuntansi pembiayaan murabahah pada PT. BPRS Rahmah Hijrah Agung telah sesuai dengan PSAK Nomor 102 baik pengakuan maupun pengukuran, penyajian, dan pengungkapan. Terdapat transaksi yang tidak sesuai dengan PSAK Nomor 102 yaitu pada angsuran dan pada tunggakan angsuran yang sesuai. PT. BPRS Rahmah Hijrah Agung Lhokseumawe tidak mencatat atau tidak ada perlakuan akuntansi. Secara umum PSAK No. 102 mengatur bahwa ketika hal itu terjadi, margin diakui secara proporsional dengan kas yang diterima.
Financial Literacy, Public Accountability, Information Transparency and Financial Performance Responsibility in Zakat Management at Baitul Mal Aceh Agency Ronikeusumaranda; Hazmi, Yusri; Abdullah, Ahmad Fauzan
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1107

Abstract

This research aims to determine the influence of financial literacy, public accountability, information transparency and responsibility on the financial performance of zakat management at Baitul Mal Aceh Agency. This research uses the financial literacy variable as the main variable which is believed to have a better influence on improving financial performance. The use of financial literacy variables becomes important along with the implementation of zakat as a tax deduction as regulated by the Ministry of Finance of the Republic of Indonesia. Through financial literacy, Baitul Mal Aceh Agency can improve, especially regarding zakat management. This research also uses good governance variables, which include public accountability, information transparency and responsibility. Baitul Mal Aceh as a public sector organization is obliged to prioritize the principles of good governance in order to increase public trust in zakat management in Aceh.
Co-Authors Hismendi, Hismendi Muchsina, Fachia Muhammad Nasir Mukhlis Mukhlis Nadia, Siti Putri, Maela Fuadi Ronikeusumaranda Rusydi Rusydi Safaruddin Yusri Hazmi