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All Journal Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Mahasiswa Akuntansi Samudra
Abi Waqqash
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Social Sciences

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PROFITABILITAS SEBELUM DAN SAAT TERJADI COVID-19 PADA PT BANK ACEH SYARIAH Rauzatul Jannah; Haris Al Amin; Abdul Halim; Syawal Harianto; Abi Waqqash
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 6 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i6.9527

Abstract

The Covid-19 pandemic that emerged in early 2020 had an impact on several sectors in Indonesia, including the banking sector. The consequences of the Covid-19 pandemic had an impact on banking profitability. One of them is PT Bank Aceh Syariah. This study aims to determine differences in profitability values as measured by the ratio of Return On Assets (ROA) and Return On Equity (ROE) at PT Bank Aceh Syariah before and during the Covid-19 pandemic. This research was conducted using quarterly data for 6 years from 2017 to 2022 which was published on the official website of PT Bank Aceh Syariah. The analytical method used in this study is the difference test by testing the hypothesis of the paired sample t test with a significance standard of 0.05. Data processing was carried out using the SPSS analysis tool. The results showed that there was a significant difference in profitability before the pandemic and during the Covid-19 pandemic as measured by the ROA ratio, it was found that profitability before the Covid-19 pandemic and during the Covid-19 pandemic 19 obtained an Asymp value. Sig. (2-tailed) of 0.004, which is more than the specified significance level, which is <0.05. In the ROE ratio, it was found that profitability before the Covid-19 pandemic and during the Covid-19 pandemic obtained an Asymp value. Sig. (2-tailed) of 0.001 which is smaller than the specified significance level, which is <0.05.
ANALYSIS OF COMPLIANCE WITH SHARIA PRINCIPLES OF MURABAHAH FINANCING AGREEMENTS AT PT. BPRS RAHMAH HIJRAH AGUNG LHOKSEUMAWE CITY Haris Al Amin; Abdul Halim; Syawal Harianto; Aisara Rizkya; Abi Waqqash
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.126

Abstract

The purpose of this study is to analyze the practice of applying sharia principles to murabahah financing contracts at PT. BPRS Rahmah Hijrah Agung Lhokseumawe City and analyzing sharia principles of murabaha financing agreements at PT. BPRS Rahmah Hijrah Agung City of Lhokseumawe has complied or not complied with PSAK No. 102. The results of the study conclude that murabahah financing at the Rahmah Hijrah Agung BPRS, Lhokseumawe City, is in accordance with PSAK 102, namely murabahah payments can be made in cash or in deferred. Deferred payments are payments made not when the goods are delivered to the buyer, but payments made in installments or all at once at a certain time. The recognition and measurement of murabahah financing at BPRS Rahmah Hijrah Agung Lhokseumawe City is in accordance with PSAK 102, except when there are arrangements in installments and receipt of installments in arrangements on margin, BPRS Rahmah Hijrah Agung does not recognize anything. However, if in the following month the customer pays arrears, BPRS Rahmah Hijrah Agung records it according to the monthly installments that have been set at the beginning. Presentation of Murabahah at BPRS Rahmah Hijrah Agung Kota Lhokseumaw is in accordance with PSAK 102 because it has presented receivables, deferred murabahah margins, and deferred murabahah expenses in accordance with those in PSAK 102. Disclosure of Murabahah financing is in accordance with PSAK 102 because BPRS Rahmah Hijrah Agung Kota Lhokseumawe has disclosed anything that needs to be disclosed at the time of the transaction in accordance with PSAK 102.
Co-Authors A Halim Aisara Rizkya Haris Al Amin Rauzatul Jannah Syawal Harianto