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All Journal Shafin: Sharia Finance and Accounting Journal
Ira Farlizanty Tri Rahadi
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Economics, Econometrics & Finance

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Penerapan PSAK No. 102 di BMT UGT Nusantara Cabang Pamekasan Ira Farlizanty Tri Rahadi; Fadllan
Shafin: Sharia Finance and Accounting Journal Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v4i1.13324

Abstract

PSAK No. 102 covers recognition and measurement, presentation and disclosure in murabahah financing in Sharia Cooperatives and Sharia Financial Institutions to sell or buy, as well as the implementation of murabahah transactions for cooperatives or Sharia financial institutions. Until now, many people are interested in murabaha financing. The number of enthusiasts who use murabaha financing, then automatically in murabaha financing will often be recorded transactions. The purpose of this study is to determine how the application of PSAK 102 at BMT UGT Nusantara Pamekasan Branch. By using qualitative methods with a case study approach and type of field research. Sources of data obtained through primary data and secondary data, which primary data to the deputy branch head, AOAP and teller, as well as secondary data in the form of financial reports from BMT UGT Nusantara Pamekasan Regency Branch. Based on the results of his research, in BMT UGT Nusantara Pamekasan Branch is in accordance with PSAK 102, but there are some points that are not yet appropriate and still need to be refined by BMT. Such as BMT does not provide murabahah without orders, BMT does not provide collateral other than motorcycle BPKB, BMT does not measure inventory at cost, BMT does not have significant risks associated with inventory ownership and BMT does not provide penalties.
4 Sifat Nabi Muhammad Dalam Penegakan Etika Akuntan Ira Farlizanty Tri Rahadi
Shafin: Sharia Finance and Accounting Journal Vol. 5 No. 2 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v5i2.21522

Abstract

This study aims to examine the application of the Indonesian accountant code of ethics in the practice of the public accounting profession, focusing on the role of ethical values taught by the Prophet Muhammad as a guide in improving compliance with the professional code of ethics. Although the code of ethics has been regulated by professional institutions such as IAPI, IAI, and IAMI, there are still many violations that occur, such as in the bribery case involving the auditor of the Bogor Regent in 2022. This research proposes that the noble traits of the Prophet Muhammad, namely siddiq (honest), amanah (trustworthy), fathanah (intelligent), and tabligh (conveying) can be integrated in accounting practices to overcome ethical problems in this profession. This research uses a library research approach with a narrative method to analyze and explore the relationship between these ethical values and the application of the accountant's code of ethics. The results of the study are expected to provide new insights for the enforcement of ethics in the accounting profession in Indonesia, by adding a religious perspective in applying the existing code of ethics. By emulating the characteristics of the Prophet Muhammad, it is hoped that accountants can increase their professionalism and integrity in carrying out their duties, and improve the image of the accounting profession in the eyes of the public.
Co-Authors Fadllan