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All Journal Shafin: Sharia Finance and Accounting Journal ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Harfandi
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Religion Economics, Econometrics & Finance Education Social Sciences

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Implikasi Keberadaan Goodwill Pada Laporan Keuangan (Manfaat dan Distorsi) Illahi, Ilham; Sumarni, Nini; Harfandi
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.v4i1.13354

Abstract

Artikel ini membahas implikasi goodwill terhadap laporan keuangan, dengan fokus pada manfaat dan distorsi. Goodwill, aset tidak berwujud yang timbul dari akuisisi di mana harga belinya melebihi nilai wajar aset yang dapat diidentifikasi, dapat memberikan dampak positif terhadap laporan keuangan perusahaan dengan meningkatkan kekayaan bersih atau ekuitas pemegang saham. Namun, di samping manfaatnya, goodwill juga menimbulkan kekhawatiran, terutama terkait keakuratan nilai yang dicatat. Penilaian goodwill sering kali bergantung pada estimasi dan asumsi, sehingga meningkatkan risiko ketidakakuratan dalam pengukurannya. Melalui tinjauan literatur kualitatif, penelitian ini mengungkapkan bahwa meskipun penyusutan goodwill dapat mendorong investor dan pemangku kepentingan untuk merevisi ekspektasi mereka terkait pendapatan dan arus kas di masa depan, namun hal ini juga dapat menyebabkan oportunisme manajerial, sehingga mengurangi keandalannya. Untuk memitigasi risiko tersebut, perusahaan dapat meningkatkan kualitas audit dan menerapkan praktik tata kelola perusahaan yang efektif. Pada akhirnya, penelitian ini memberikan wawasan yang berharga mengenai implikasi goodwill pada praktik pelaporan keuangan.
Strategi Marketing dalam Meningkatkan Market Share Produk Tabungan Wadi’ah, di PT BPRS Mentari Pasaman Saiyo Siswa Kelas VIII SMPN 7 Bukittinggi Azzahra, Hennia; Harfandi
ARZUSIN Vol 6 No 5 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11497

Abstract

Although marketing strategies for increasing the market share of wadi’ah savings products at Sharia Rural Banks have been widely studied, research specifically analyzing these strategies based on a SWOT analysis at PT BPRS Mentari Pasaman Saiyo remains limited. This study aimed to analyze marketing strategies for increasing the market share of wadi’ah savings products by identifying the company’s internal and external factors. The study employed a qualitative approach with a case study design. Informants were selected through purposive sampling and consisted of the management, marketing personnel, and customers of PT BPRS Mentari Pasaman Saiyo. Data were collected through observation, semistructured interviews, and documentation and were subsequently analyzed using the interactive model of Miles, Huberman, and Saldaña combined with SWOT analysis. The results showed that the marketing strategies implemented included personal selling, improvement of service quality, promotion to the public, and strengthening relationships with customers. The SWOT analysis showed that the company’s strengths included service quality and public trust, whereas its weaknesses included limited human resources in marketing and suboptimal digital promotion. The company’s opportunities arose from increasing public interest in Islamic banking, while its primary threats included interbank competition and the development of digital banking services. These findings emphasize that increasing the market share of wadi’ah savings products requires marketing strategies that optimize service quality and public trust while strengthening human resource capacity and digital promotion. This study contributes to the development of research on SWOT-based marketing strategies in the context of Islamic banking and provides practical implications for PT BPRS Mentari Pasaman Saiyo in formulating more effective and adaptive marketing strategies.
Strategi Pengembangan Potensi Wisata Syariah Pemandian Batu Putih Jorong Koto Tuo Nagari Simarasok Kecamatan Baso Kabupaten Agam Lestari, Novita; Harfandi
ARZUSIN Vol 6 No 6 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i6.12166

Abstract

Batu Putih Bathing Site in Koto Tuo Hamlet, Simarasok Village, Baso Subdistrict, Agam Regency, has the potential to be developed as a Sharia tourism destination because it is supported by a clear-flowing river, a natural environment, hilly landscapes, expanses of rice fields, and diverse tourism activities. However, its development remains constrained by limited facilities and infrastructure, accessibility, human resources, tourism services, and the suboptimal management of the destination’s 5A components. This study aims to analyze the potential of Batu Putih Bathing Site and formulate its development strategies based on Sharia tourism principles. This study employed a qualitative descriptive approach with a field research design. Data were collected through observation, interviews, and documentation involving the village head, tourism managers, youth, and community members as informants and were subsequently analyzed using SWOT analysis to identify the strengths, weaknesses, opportunities, and threats associated with destination development. The results indicate that the development strategies for Batu Putih Bathing Site encompass the implementation of Sharia-based tourism management, improvement of facilities and infrastructure, digital promotion and strengthening of its halal tourism image, collaboration with halal travel agencies, development of halal cuisine and local products, organization of Islamic-themed activities, community education and training, improvement of accessibility and transportation, strengthening of government and investor support, and nature conservation and environmental sustainability. The implementation of these strategies requires synergy among the community, government, tourism managers, and the private sector. This study affirms that destination development based on local potential and Sharia principles can enhance the attractiveness of Batu Putih Bathing Site while supporting economic benefits for the local community.
Co-Authors Azzahra, Hennia Illahi, Ilham Novita Lestari, Novita sumarni, nini