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All Journal Madani: Multidisciplinary Scientific Journal Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Damayanti, Putri Merry
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Analisis Penerapan Psak No 102 Tentang Akuntansi Murabahah (Studi Kasus pada BMT Ar-Raudhatul Hasanah Medan) Damayanti, Putri Merry; K, Kusmilawaty
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 1 (2024): Madani, Vol. 2, No. 1 2024
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10670904

Abstract

The aim of this research is to determine the suitability of murabahah accounting treatment regarding recognition, measurement, presentation and disclosure at BMT Ar-Raudhatul Hasanah Medan in order to increase professionalism and trust in the public that the implementation of murabahah transactions is in accordance with established accounting standards. The source of data obtained is primary data. In this research, data was obtained from informants by means of direct interviews with parties who understand the application of murabahah accounting at BMT Ar-Raudhatul Hasanah Medan. The results of the research show that the application of PSAK No. 102 to BMT Ar-Raudhatul Hasanah in terms of profit measurement, the murabahah contract process is in accordance with PSAK 102. However, in terms of presentation, recognition and disclosure, it is not in accordance with PSAK 102. Where in terms of presentation there has been no recording. presented in relation to the purchase of goods on a wakalah basis, in terms of recognition, namely not recognizing the existence of murabahah asset inventory and not recognizing murabahah profits (margin) at the beginning of the contract, as well as in terms of disclosure of the amount of receivables to be borne by the partner (customer) not being disclosed at the beginning of the contract. Therefore, it can be suggested that BMT Ar-Raudhatul Hasanah Medan is expected to be able to carry out recording activities and prepare financial reports in accordance with applicable PSAK Syariah standards in order to maintain a sense of trust in partners (customers).
The Influence of Village Apparatus Competence, Information Technology Utilization, Internal Control Systems, and Community Participation on the Accountability of Village Fund Management in Bandar Setia, Deli Serdang Damayanti, Putri Merry; Nasution, Yenni Samri Juliati; Kusmilawaty, Kusmilawaty
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.448

Abstract

This study aims to examine the extent to which community participation, village apparatus competence, information technology utilization, and internal control mechanisms influence the accountability of village fund management. A quantitative approach was employed, with data collected through a questionnaire. Respondents comprised both community members and village officials residing in Bandar Setia, Deli Serdang. The data were analyzed using multiple linear regression via SPSS software, based on purposive sampling of 50 selected respondents. The findings revealed the following: (1) Community participation significantly affects the accountability of village fund management (t-value = 2.286 > t-table = 2.014; p-value = 0.027 < 0.05); (2) Village apparatus competence has a significant impact (t-value = 2.119 > t-table = 2.014; p-value = 0.040 < 0.05); (3) The use of information technology also significantly influences accountability (t-value = 3.399 > t-table = 2.014; p-value = 0.001 < 0.05); (4) Internal control mechanisms significantly affect village fund accountability (t-value = 2.501 > t-table = 2.014; p-value = 0.016 < 0.05). Based on these findings, it is recommended that village officials strengthen their organizational commitment to foster a sense of ownership and prevent the misuse of village funds for personal gain. This research is limited to 50 respondents in one village. The results indicate that the application of information technology can enhance accountability in managing village funds. Therefore, training and the digitalization of village administration should be a priority for local governments.
The Influence of Village Apparatus Competence, Information Technology Utilization, Internal Control Systems, and Community Participation on the Accountability of Village Fund Management in Bandar Setia, Deli Serdang Damayanti, Putri Merry; Nasution, Yenni Samri Juliati; Kusmilawaty, Kusmilawaty
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.448

Abstract

This study aims to examine the extent to which community participation, village apparatus competence, information technology utilization, and internal control mechanisms influence the accountability of village fund management. A quantitative approach was employed, with data collected through a questionnaire. Respondents comprised both community members and village officials residing in Bandar Setia, Deli Serdang. The data were analyzed using multiple linear regression via SPSS software, based on purposive sampling of 50 selected respondents. The findings revealed the following: (1) Community participation significantly affects the accountability of village fund management (t-value = 2.286 > t-table = 2.014; p-value = 0.027 < 0.05); (2) Village apparatus competence has a significant impact (t-value = 2.119 > t-table = 2.014; p-value = 0.040 < 0.05); (3) The use of information technology also significantly influences accountability (t-value = 3.399 > t-table = 2.014; p-value = 0.001 < 0.05); (4) Internal control mechanisms significantly affect village fund accountability (t-value = 2.501 > t-table = 2.014; p-value = 0.016 < 0.05). Based on these findings, it is recommended that village officials strengthen their organizational commitment to foster a sense of ownership and prevent the misuse of village funds for personal gain. This research is limited to 50 respondents in one village. The results indicate that the application of information technology can enhance accountability in managing village funds. Therefore, training and the digitalization of village administration should be a priority for local governments.
Co-Authors K, Kusmilawaty Kusmilawaty, Kusmilawaty YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI