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All Journal MERDEKA: Jurnal Ilmiah Multidisiplin Risalah Iqtisadiyah
Putri Amelia Amanda
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Religion Economics, Econometrics & Finance Other

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ANALISIS PERLAKUAN AKUNTANSI AL-ISTISNA PADA SEKTOR PERBANKAN SYARIAH Muhammad Deden; Novi Melya Susanti; Siti Muslihah; Putri Amelia Amanda
MERDEKA : Jurnal Ilmiah Multidisiplin Vol. 1 No. 4 (2024): April
Publisher : PT PUBLIKASI INSPIRASI INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/merdeka.v1i4.1070

Abstract

Penelitian ini bertujuan untuk mempelajari penerapan akad Istishna pada produk Istishna Bank Syariah  dengan menggunakan ketentuan PSAK 104 tentang Akuntansi Istishna. Akad Istishna merupakan akad jual beli dengan objek tertentu yang sepesifik dengan pola pembayaran tertentu yang sepakati oleh penjual dan pembeli. Metode kualitatif digunakan dalam penelitian ini dengan mengumpulkan data-data untuk mendapatkan informasi terkait dengan masalah penelitian ini. Penelitian ini menyimpulkan bahwa penerapan transaksi istishna dalam pembiayaan Istishna Bank Syariah telah sesuai prinsip-prinsip akad Istishna yang berlaku di Indonesia. Selain itu, secara garis besar praktik akuntansi Istishna pada Bank Syariah telah sesuai dengan PSAK 104.
Peluang Pengembangan Ekonomi Kreatif di Era Society 5.0 bagi Generasi Milenial Rusmini, M. E; Alifatul Laili Masfiah; Mh. Taufiqur Rohman; Putri Amelia Amanda; Shofiana Firdaus Zahro
Risalah Iqtishadiyah Vol 1 No 1 (2022): July - December 2022
Publisher : Risalah Iqtisadiyah: Journal of Sharia Economics, Sharia Economics Study Program, STEI Ar Risalah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59107/ri.v1i1.21

Abstract

Currently, in the global or digital era, the creative economy is in the spotlight because of its beneficial impact on the Indonesian economy. Even though globalization in the economic sector has the potential to become a problem for the Indonesian population as a whole, especially the millennial generation, which must be addressed immediately, the millennial generation remains the main creative force in the economy. The purpose of this research is to understand the economic situation in Indonesia considering that the creative industry is being loved by the younger generation. This type of research uses quantitative and qualitative methods. The results of the study show that advances in technology and communication in the era of the digital revolution have changed Indonesia's business sector, namely the creative economy. Millennials with strong creativity will be able to shape their own direction of development, and the creative economy will also benefit them financially or vice versa by giving them an advantage. Especially Jember Regency, has encouraged the younger generation or the current generation to participate in the development of the creative economy.
Co-Authors Alifatul Laili Masfiah Mh. Taufiqur Rohman Muhammad Deden Novi Melya Susanti Rusmini, M. E Shofiana Firdaus Zahro Siti Muslihah