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All Journal Populer: Jurnal Penelitian Mahasiswa Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Master Manajemen Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi BEGIBUNG: Jurnal Penelitian Multidisiplin El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Ardhi: Jurnal Pengabdian dalam Negri MERDEKA: Jurnal Ilmiah Multidisiplin Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Indonesian Journal of Education Teaching and Learning
M. Masrukhan
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Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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MENYELAMI DINAMIKA AKUNTANSI SYARIAH KONTEMPsORER DI INDONESIA Mochamad Rezza Ramadhan; Najwa Jannatul Ma’wa; Muhamad Farhan Nugraha; M. Masrukhan
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 3 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i3.7880

Abstract

This article discusses the dynamics of Sharia accounting in Indonesia in contemporary times. The study aims to learn about the development of Sharia accounting in Indonesia, the challenges faced, and the efforts made to address them. The method used in this research is a library study. The results of the research show that Sharia accounting in Indonesia has undergone rapid development along with the development of Sharia banks and other Islamic business institutions. However, there are still some challenges faced in the development of Sharia accounting in Indonesia, such as a lack of understanding of the principles of Sharial accounting, lack of expertise, and lack of support from the government. Therefore, efforts are needed to overcome these challenges, like improving understanding of sharia principles, improving the quality of the staff, and providing government support. Implications-Implications are that the value of today's conventional modern accounting must be redefined to bring stakeholders more benefits and create less harm to society. The reporting value should provide information to stakeholders about the current state of the real situation and provide a meaningful solution to improving the welfare of the stakeholder.
PENERAPAN PEMBIAYAAN MURABAHAH DALAM MENDUKUNG INKLUSI KEUANGAN SYARIAH: STUDI PADA PT BANK SYARIAH INDONESIA (BSI) Dinda Nur Putri; Indah Alfiyah; M. Masrukhan
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 4 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i4.7952

Abstract

Indonesia faces big challenges in developing the sharia economy, especially because the level of sharia financial literacy and inclusion is still low. The results of research conducted by the OJK show that the level of sharia financial literacy and inclusion, with the results of a sharia financial literacy index of 39.11 percent and sharia financial inclusion of 12.88 percent. The research method used in this research is descriptive qualitative to understand the murabahah financing policy in supporting Sharia financial inclusion from several previous studies and examine it according to Islamic law so as to obtain data that is structured descriptively. This research is library research or literature research, namely collecting or compiling secondary data obtained from books and previous research journals from Google Scholar. Murabahah financing has an important role in increasing sharia financial inclusion. For those who are not served by the conventional financial system, murabahah financing offers an alternative with a transparent buying and selling concept. This has a good impact on UMKM, which often have difficulty obtaining financing.
PENERAPAN AKUNTANSI KEUANGAN DALAM USAHA MIKRO, KECIL, MENENGAH (UMKM) Herda Natasya Nethania Nava; Ahmad Fashih Assabil; Fitri Apriliani; M. Masrukhan
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 5 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i5.8022

Abstract

Implementing proper accounting for micro small and medium enterprises brings enormous benefits in terms of financial management, monitoring stock performance, and better business planing. Accounting profides a frameworkfor recording financial transactions, tracking accurate financial report, and identifying areas where micro small and medium enterprises can optimize their cost and revenues. Most micro small and medium enterprises have not carried out comprehensive accounting record, even though they have record sales, purchase and cash in out. Good financial reporting helps increase investor and kreditor confidence in the business’s abillity to survive, thus opening the door for future development. Effective accounting integration is not only important invesment for the growth and sustainability of micro small and medium enterprises in the current era.
IMPLEMENTASI AKAD ISTISHNA PADA SISTEM PRE-ORDER JUAL BELI ONLINE Nur Yessi Maryam; Risma Ayu Nurhabni; M. Masrukhan
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 5 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i5.8026

Abstract

Technological advancements have significantly simplified transactions, making it easier for people to shop online. E-commerce, defined as the buying and selling of products via the internet, has become a common practice in this digital age.. As an example, consider e-commerce, which refers to the online purchase and sale of products over the internet. Islamic law established for consumers and sellers when it comes to purchasing and selling. An online purchasing and selling system allows items to be pre-ordered and paid either fully or partially at the beginning, during, or at the end of the transaction, with an agreed grace period until the delivery is completed. The estimated waiting time has been reached. The pre-order system is one of muamalah’s innovative transaction mecanisms. This can be used for online purchases and sales. Online buying and selling is the process of purchasing, ordering, and paying in advance, in the middle or at the end, with a grace period. The purpose of this scientific paper is to investigate the istishna contract in this transaction in further detail. In this study, a descriptive strategy is blended with qualitative technique. Field research and literature reviews were undertaken in real life. Field study is a process finding out exactly and precisely
PENGARUH AKAD IJARAH TERHADAP PERTUMBUHAN DAN STABILITAS INDUSTRI KEUANGAN SYARIAH Naila Hindana Zulfa; Puteri Chika Aulia; M. Masrukhan
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 5 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i5.8031

Abstract

All forms of business carried out by individuals are inseparable from ijarah contracts (lease agreements). The application of ijarah contracts in business activities in the form of leasing land, buildings, services, and others. In business activities, problems often arise related to ijarah contracts, as well as Islamic banks. In the context of the demand for Islamic finance. Akad Ijarah allows users to rent out certain assets within a certain time, with a fee to be paid as rent. In the Islamic finance industry, Akad Ijarah is used in various products and services, such as banking, leasing, and investment. Several studies have evaluated the effect of various types of financing, including Ijarah, on the profitability and cash adequacy of Islamic financial institutions. The results of this study indicate that Ijarah funding has a beneficial impact on the profitability and stability of the Islamic financial sector.
PENERAPAN PSAK NO. 15 DAN NO. 66 PADA PERUSAHAAN ASOSIASI DAN JOINT VENTURES: STUDI KASUS DI INDONESIA Rima Nurhabibah; Ayu Ningsih; M. Masrukhan
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 5 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i5.8044

Abstract

Penelitian ini mengkaji penerapan pernyataan Standar Akuntansi Keuangan (PSAK) No. 15 dan PSAK No. 66 pada perusahaan asosiasi dan Joint Ventures di Indonesia. PSAK No. 15 mengatur penggunaan metode ekuitas untuk mencatat investasi pada perusahaan asosiasi, sedangkan PSAK No. 66 mengatur pengakuan dan pengukuran Joint arrangements, termasuk joint operatinon dan joint ventures. Dengan menggunakan pendekatan studi literatur dari berbagai sumber terpercaya, seperti PSAK, IFRS, Jurna ilmiah, dan laporan keuangan perusahaan, penelitian ini menmukan bahwa penerapan PSAK di Indonesia secara umum telah selaras dengan IFRS. Namun, terdapat sejumlah teknis, dan keterbatasan data. Studi kasus pada PT Telkom, Pt Permanina, dan PT Astra International enunjukan contoh penerapan PSAK dalam praktik nyata. Penelitian ini merekomendasikan peningkatan pelatihan, harmonisasi kebijakan, dan pengawasan untuk memastikan konsistensi dan kualitas lapora keuangan konsolidasi.
PENGAKUAN DAN PENGHAPUSAN TRANSAKSI ASET ANTAR PERUSAHAAN: PENCATATAN DAN PEMBELIAN ASET DI ANTARA ENTITAS DALAM GRUP M. Masrukhan; Lukman Nur Hakim; Tasya windriyani; Wildan Miftahul Fauzan
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 6 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i6.8072

Abstract

Transaksi antar perusahaan dalam suatu grup sering kali melibatkan pengalihan aset, baik berupa barang, jasa, maupun hak atas kekayaan intelektual. Dalam konteks ini, pengakuan dan penghapusan transaksi aset antar perusahaan memiliki tantangan tersendiri dalam pencatatan akuntansi, terutama terkait dengan tujuan untuk memberikan gambaran yang jelas dan akurat mengenai posisi keuangan grup secara keseluruhan. Artikel ini membahas prosedur pencatatan dan pengakuan transaksi pembelian aset antara entitas dalam grup, serta bagaimana mekanisme penghapusan transaksi antar perusahaan (intercompany elimination) diterapkan dalam penyusunan laporan keuangan konsolidasi.
DAMPAK SISTEM KEUANGAN SYARIAH TERHADAP PEMBANGUNAN EKONOMI DI NEGARA BERKEMBANG Siti Nurhalizzah; Lucy Mareta; Nur Musyarofah; M. Masrukhan
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 6 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i6.8080

Abstract

This article analyzes the impact of the Islamic financial system on economic development, particularly in developing countries. Through qualitative and quantitative approaches, this study explores the core principles of Islamic finance, its products and services, and comparisons with conventional financial systems. The findings reveal that Islamic finance significantly contributes to financial inclusion, poverty alleviation, and economic growth. It also enhances economic stability by minimizing speculative activities and encouraging productive investments. Notably, this research highlights the system’s unique ability to leverage the economic potential of Muslim communities while attracting ethically and morally driven investors. The results underscore Islamic finance as a pivotal catalyst for sustainable development in developing countries.
PENGARUH BUDAYA ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN Dewi Yesiana Rahman; Erlin Rohmawati; Ninis Sriyani; M. Masrukhan
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 7 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i7.8228

Abstract

This research aims to evaluate the influence of organizational culture on the quality of company financial reports. A strong organizational culture, characterized by values ​​such as transparency, accountability and integrity, has a crucial role in supporting good governance practices. The research results reveal that a positive organizational culture significantly contributes to improving the quality of financial reports through effective internal control and compliance with accounting standards. These findings emphasize the importance of organizational culture in producing financial reports that are reliable and trusted by stakeholders.
PENGARUH PEMBIAYAAN MUDHARABAH DAN PEMBIAYAAN MUSYARAKAH TERHADAP LABA BANK SYARI’AH INDONESIA PERIODE 2017-2023 Yuni Mintarsih; Gyna Lissadiyah Wijaya; Annisa Putri Dewi; M. Masrukhan
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 8 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i8.8274

Abstract

Penelitian ini mengkaji pengaruh pembiayaan mudharabah dan musyarakah terhadap laba Bank Syariah Indonesia tahun 2017 sampai dengan tahun 2023. Pengaruh pembiayaan musyarakah terhadap laba Bank Syariah Indonesia Tahun 2017 sampai dengan tahun 2023. Populasi penelitian ini adalah data sekunder yang diambil dari laporan keuangan tahunan Bank Syariah Indonesia. Sumber data tercantum dalam laporan keuangan tahunan yang tersedia di www.bankbsi.co.id. Dengan menguunakan alat ukur dengan IMB SPSS 22 dan variabel terikat (laba), pengujian ini menggunakan uji asumsi klasik, uji regresi linier berganda, uji t, uji f, dan uji koefisien determinasi. Pada IMB SPSS 23, pembiayaan mudharabah dan musyarakah merupakan variabel bebas, sedangkan laba merupakan variabel terikat. Hasil pengujian parsial menunjukkan bahwa pembaiayaan musyarakah yang memperoleh t hitung 6,404 > t table 1,770 berpengaruh terhadap laba, sedangkan pembiayaan mudharabah yang memperoleh t hitung -1,656 < t table 2,1318 tidak berpengaruh
Co-Authors Abdullah Hasan Achmadin Aulia Aghniya Afifah Agi Fatwa Rahman Hakim Ahmad Fashih Assabil Aida Istifaiyah Ainun Nisa Alya Aulia Kusnandar Amelia Amelia Ananda Marfu’ah Salsabila Anggaraslasi Anggy Cindy Agustine Anis Fitriyah Anisa Rahmah Annisa Putri Dewi Ari Budiman AYU NINGSIH Ayu Sari Yuniasih Az Zahro, Thifani Bisri, Lely Afemelia Bunga Restu Destya Cucu Rohendi Dasini Della Putri Marselina Della Sari Dewi Yesiana Rahman Dina Nur Ayifa Dinda Nur Putri Dini Nenawati Dwi Safitri Erlin Rohmawati Evi Nopela Fahmi Alamsyah Fahri Fakhturohman Fatimah Az-Zahra Nurdianto Fitri Apriliani Fitri, Adelia Fitria Nur Afifa Ghina Wahdiyanti Gilang Jamaludin Gyna Lissadiyah Wijaya Hendra Witanto Herda Natasya Nethania Nava Herida, Najwa Zahra Humairotul Jannah Ilmiyyah, Ilmiyyah Imega Dianata Indah Alfiyah Jamilah Jamilah Kaila Rifda Avriliane Khabibah Nurhalizah KHUSNI MUBAROK Kishendra, Zahrotul Alam Koirunisah Labib Zidan Lina Hanayah Lucy Mareta Lukman Nur Hakim Lu’luatul Jannah M. Nazar Dzulkifli M. Rivan Maulana Marwan Hardiyanto Marya, Anita Maulal Akmal, M Izzu Maya Lizqiyanti Mery Shaginah Mirza Anindya Pangestika Mochamad Rezza Ramadhan Muhamad Farhan Nugraha Muhamad Zufar Khawariz Muhammad Afif Nadhiyah Rahmah Naila Hindana Zulfa Najwa Jannatul Ma’wa Nazwa Zata Sabrina Nina Nurul Maulani Ninis Sriyani Novi Novi Novita Berliani Nur Aminah Nur Kholifah Nur Musyarofah Nur Rahmah, Fauziah Nur Yessi Maryam Nurfalah, Nisa Nurul Fadlilah Puteri Chika Aulia Putri Muslimah Zain Putri Nabilah Raditya Rabert Priatna Rahma Rizqyna Nur Fazri Raihan Fadhlur Rachman Ramdhani, Muchamad Adhi Renanta Fairuz Azizah Revina Permata Auli Reza Bahaesti Rosada Rifat Thufail Achmad Rima Nurhabibah Riska Khajiyah Isnaini Risma Ayu Nurhabni Rival Ramdani Sabiatul Maula Sahruli, Ahmad Salimatus Sa’diyah Salsa Nabila Saskia Putri Sa’adatuddaroini Azzahro Setya Pramono Silviezy Romyulaesi Sinta Nurhaliza Siska Maria Siti Aidah Khaerunnisa Siti Nurhalizzah Sophie Hapsari Nurjannah Susilawati, Susilawati Syah Ryano Syarah Rusdiana Syifa luthfiah Syinthia Ayu Sari Syska Tri Cipta Tasya windriyani Taupan Irmansyah Tessa Arismah Palar Ulfa Ulfa Vira Larassati Wildan Miftahul Fauzan Winda Nur Sella Yuni Mintarsih zakiyah, lizatul