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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 Hennia Azzahra; 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.
Co-Authors Hennia Azzahra Illahi, Ilham sumarni, nini