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All Journal An-Nafis: Jurnal Ilmiah Keislaman dan Kemasyarakatan Jurnal Ekonomi Manajemen Dan Bisnis (JEMB)
Helda Indah Sari
Unknown Affiliation
Religion Economics, Econometrics & Finance Education Other

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Analis Faktor Penghambat Perkembangan Perbankan Syariah Di Kalimantan Timur Mona hayati; Nirmala Agustina; Virda bin Jusman; Helda Indah Sari; Gesti Wulandari
An-Nafis: Jurnal Ilmiah Keislaman dan Kemasyarakatan Vol. 1 No. 2 (2022): Published in Oktober of 2022
Publisher : STIT Syekh Muhammad Nafis Tabalong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62196/nfs.v1i2.55

Abstract

Along with the development of the Indonesian state, Islamic banking plays an important role in achieving the goal of building a just and prosperous society based on economic democracy based on the values of justice, unity, and benefit in line with sharia principles. The Islamic banking industry in East Kalimantan has a lot of potential, but there are still many obstacles in the way. The purpose of this study is to examine the barriers to the expansion of Islamic banking in the region. This research uses qualitative techniques with an emphasis on the literature approach method, which is a way to collect and evaluate data from various sources relevant to the research problem. The research also utilized relevant statistical data and conversations with relevant stakeholders. The conclusion of this study shows that although Islamic banking has made significant strides, a number of challenges remain to be resolved to enhance the resilience and growth of the industry. Lack of goods and services that cater to local needs, regulatory gaps between conventional and Islamic banking, and limited public awareness of the concept and advantages of Islamic banking are some of the main obstacles to Islamic banking in East Kalimantan. This research provides a significant addition to stakeholders' understanding of the dynamics and difficulties facing Islamic banking in the East Kalimantan region. This journal aims to examine the reasons behind the slow growth of Islamic banking in East Kalimantan.
Konseptualisasi Laporan Keuangan pada Entitas Syariah Non-Profit: Studi Pustaka atas Peran Akuntabilitas dan Etika Islam Muhammad Syamani; Helda Indah Sari; Andini Idi; Anna Tiara Rachma
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 2 No. 6 (2025): Juli
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v2i6.5354

Abstract

Penelitian ini bertujuan untuk mengonseptualisasikan laporan keuangan pada entitas syariah non-profit dengan meninjau peran akuntabilitas dan etika Islam melalui pendekatan studi pustaka. Entitas syariah non-profit seperti lembaga zakat, wakaf, dan lembaga sosial Islam lainnya memiliki karakteristik khusus yang membedakannya dari entitas bisnis konvensional, khususnya dalam tujuan, sumber dana, dan kewajiban pelaporan. Penelitian ini mengkaji berbagai literatur akademik dan standar akuntansi syariah yang relevan, seperti PSAK 109 dan PSAK 112, serta mengaitkannya dengan konsep akuntabilitas dalam Islam yang berlandaskan pada nilai-nilai maqashid syariah dan prinsip etika spiritual seperti amanah, kejujuran, dan tanggung jawab ukhrawi. Hasil kajian menunjukkan bahwa laporan keuangan pada entitas syariah non-profit tidak hanya berfungsi sebagai alat pelaporan finansial, tetapi juga sebagai instrumen pertanggungjawaban moral dan spiritual. Oleh karena itu, dibutuhkan penguatan paradigma pelaporan keuangan yang lebih sejalan dengan nilai-nilai Islam, tidak hanya dari sisi teknis tetapi juga dalam aspek filosofis dan normatif.
Co-Authors Andini Idi Anna Tiara Rachma Gesti Wulandari Mona hayati Muhammad Syamani Nirmala Agustina Virda bin Jusman