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All Journal IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Basic and Applied Accounting Research Journal
Windayani, Erilla
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Religion Economics, Econometrics & Finance

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INGATAN SEBAGAI DASAR PRAKTIK AKUNTANSI PERTANIAN Hidayati, Annisa; Umairoh, Elvin; Windayani, Erilla; Alfathu Rizqi, Farhan; Hudzaifah; Andriany Agus Tianingrum, Putri; Anggraini, Reza; Zhorif Abhinawa, Rozan
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 8 No 1 (2023): Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.8.1.2023.15-30

Abstract

The purpose of this study was to understand accounting practices and processes in farming activities in Karangrejo Village, Malang Regency. Data analysis used descriptive qualitative with five informants as actors of farming activities. The results showed that memory accounting practices were carried out in every part of the agricultural cycle which included pre-planting, planting, harvesting and post-harvest processes. Recording is standard and only relies on farmers' memories regarding capital, harvest yields, and is based on mutual trust and mutual sincerity. The basis of belief and sincerity is the basis for Islamic values (faith) to be carried out in daily farming. Consequently, memory accounting is not profit-oriented but for the common good. Abstrak Tujuan penelitian ini adalah untuk memahami praktik dan proses akuntansi dalam aktivitas bertani di Desa Karangrejo, Kabupaten Malang. Analisis data yang digunakan deskriptif kualitatif dengan lima orang informan sebagi pelaku aktivitas bertani. Hasil penelitian menunjukkan bahwa praktik akuntansi ingatan dilakukan dalam setiap bagian siklus pertanian yang meliputi proses pra tanam, tanam, panen, dan pasca panen. Pencatatan baku dan hanya mengandalkan ingatan para petani terkait modal, hasil panen, serta berdasarkan sikap saling percaya dan saling ikhlas. Dasar kepercayaan dan keikhlasan menjadi dasar nilai-nilai (keimanan) Islam dijalankan dalam keseharian bertani. Konsekuensinya akuntansi ingatan tidak berorientasi pada laba melainkan kesejahteraan bersama.
The Influence of BOPO, Profit Sharing Financing, NPF, and FDR on UUS Profitability Triyuwono, Iwan; Windayani, Erilla
Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.02.06

Abstract

This study aims to examine the effect of Operational Costs to Operating Income (BOPO), profit sharing financing, Non Performing Finance (NPF), and Financing to Deposit Ratio (FDR) on the profitability of Sharia Business Units as measured by Return On Assets (ROA). This study applies quantitative association method, analyzing data by multiple linear regression processed by SPSS 26. The population includes all sharia business units in Indonesia as recorded by the Sharia Banking Statistics (SPS) for December 2023, from which the samples of 15 sharia business units are selected through purposive sampling, involving data of the sharia business units’ quarterly published reports in December for the 2018-2022 period, obtained from the official websites of respective Sharia Business Units. The results of the study exhibit that profit sharing financing and NPF have a negative and insignificant effect on profitability; BOPO has a negative and significant effect on profitability; and FDR has a positive and significant effect on profitability.
Co-Authors Alfathu Rizqi, Farhan Andriany Agus Tianingrum, Putri Anggraini, Reza Annisa Hidayati, Annisa Hudzaifah Iwan Triyuwono Umairoh, Elvin Zhorif Abhinawa, Rozan