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All Journal Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Gunung Djati Conference Series Jurnal Bagian Hukum Pidana Fakultas Hukum Universitas Mataram Ekonomi Keuangan Syariah dan Akuntansi Pajak Journal of Islamic Contemporary Accounting and Business Al-bank: Journal of Islamic Banking and Finance Jurnal Riset Multidisiplin Edukasi Risalah Iqtisadiyah Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah
Gina Sakinah
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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ANALISIS PENERAPAN AKAD WADIAH YAD DHAMMANAH PADA PRODUK TABUNGAN HAJI BERDASARKAN PSAK 101 DI BANK SYARIAH INDONESIA KCP KUNINGAN A.YANI Viola Aulia Hidayat Saputri; Gina Sakinah
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 10 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Oktober 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i10.1054

Abstract

This study aims to analyze the implementation of the Wadiah Yad Dhamanah contract on the Hajj Savings product at Bank Syariah Indonesia (BSI) KCP Kuningan A. Yani, based on PSAK 101 on the Presentation of Islamic Financial Statements. This research employs a descriptive approach using observation and interviews conducted during fieldwork. In practice, the author was directly involved in assisting prospective hajj pilgrims, particularly in the process of opening hajj savings accounts, completing registration forms, and handling the initial deposit for the Hajj Administration Cost (Biaya Penyelenggaraan Ibadah Haji or BPIH). The findings show that the implementation of the Wadiah Yad Dhamanah contract in BSI’s Hajj Savings product is in accordance with sharia principles and PSAK 101 recognition standards, where customers’ funds are recorded as deposits (liabilities) and not subject to profit-sharing. However, the bank may provide a voluntary bonus (hibah) as a token of appreciation for customer trust.
PENERAPAN SISTEM MANAJEMEN INFORMASI BAZNAS (SIMBA) PADA BADAN AMIL ZAKAT NASIONAL KABUPATEN MAJALENGKA Yasmin Sherlly Aulia; Gina Sakinah
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 1 No. 4 (2025): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Bulan Oktober 2025)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v1i4.23

Abstract

This study aims to analyze the effectiveness of implementing the BAZNAS Management Information System Application (SIMBA) in reporting the management of zakat, infaq, and sadaqah (ZIS) funds at BAZNAS Majalengka Regency. SIMBA is an official application developed by the National Amil Zakat Agency (BAZNAS) to support transparency, accountability, and standardization in ZIS fund management across Indonesia. This research employs a descriptive qualitative method, with data collected through observation, interviews, and documentation involving BAZNAS Majalengka officials. The findings indicate that the implementation of SIMBA at BAZNAS Majalengka has been effective in improving the quality of ZIS financial reporting. The application facilitates the preparation of reports in accordance with zakat accounting standards, enhances transparency to the public, and accelerates the reporting process to the BAZNAS central office. However, in daily practice, technical challenges are encountered, particularly in the daily closing process, which becomes more complex due to the large number of codes and items that must be entered. With improvements in human resource capacity and technological infrastructure support, SIMBA has the potential to serve as a crucial instrument in strengthening ZIS governance to be more professional and aligned with public accountability principles.
TINJAUAN KRIMINOLOGI TERHADAP TINDAK PIDANA PENYERANGAN MENGGUNAKAN SENJATA TAJAM YANG DILAKUKAN OLEH ANAK: (Studi di Kabupaten Sumbawa) Gina Sakinah; Natsir, Nanda Ivan; Taufan
Parhesia Vol. 3 No. 1 (2025): Jurnal Parhesia Universitas Mataram
Publisher : Fakultas Hukum Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor penyebab terjadinya tindak pidana penyerangan menggunakan senjata tajam yang dilakukan oleh anak di Kabupaten Sumbawa dan mengetahui upaya penegak hukum dalam menanggulangi penyerangan menggunakan senjata tajam yang dilakukan oleh anak di Kabupaten Sumbawa. Penelitian ini menggunakan metode hukum empiris dan menggunakan 3 (tiga) macam metode pendekatan, yaitu pendekatan perundang-undangan, pendekatan konseptual, dan pendekatan sosiologis, kemudian dianalisis secara kualitatif deskriptif. Hasil penelitian yaitu faktor-faktor penyebab terjadinya tindak pidana penyerangan menggunakan senjata tajam yang dilakukan oleh anak di Sumbawa adalah faktor attachment (Keterikatan atau kasih sayang), faktor psikis, faktor agama, dan faktor lingkungan sosial yang negatif, serta karena minimnya kegiatan sosialisasi untuk memberikan pendidikan dan pemahaman tentang bahaya dan larangan penggunaan senjata tajam. Penanggulangan yang dilakukan oleh pihak penegak hukum yaitu upaya penal dan non-penal.
Implementation Of Statement Of Financial Accounting Standards (SFAS) 112 Concerning Wakaf Accounting At The Ar-Rasyid Nabarang Baya Foundation Gina Sakinah; Fauziah Khoirunnisa; Ade Ponirah; Syahwa Natasya Sugari; Zahra Rafiatuddinna Namilah
Risalah Iqtishadiyah Vol 3 No 1 (2024): January - June 2024
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.v3i1.65

Abstract

This research aims to analyze the implementation of SFAS 112 concerning waqf accounting at the Ar-Rasyid Nabarang Baya Foundation. This research uses qualitative research methods with a descriptive approach. In this research, some information aims to describe systematically, factually, and accurately the application of SFAS 112 in the Financial Reports of the Ar-Rasyidi Nabarang Baya Foundation; the research only applies to the area studied. It uses primary data and secondary data. The data Analysis technique in this research is descriptive analysis with stages of data reduction analysis, data presentation, and conclusion. The results of the research show that the recognition aspect was found, namely that in the financial reports of the Ar-Rasyidi Nabarang Baya Foundation, it did not record waqf assets that were still in the form of we'd or promises in the financial reports; this was felt to be uncertain in the waqf. The Ar-Rasyidi Foundation's financial report does not admit any liabilities. In the measurement aspect, it was found that the measurement of waqf assets in the form of money and land in the financial statements of the Ar-Rasyidi Nabarang Baya Foundation was by SFAS 112. In the disclosure aspect, the Ar-Rasyidi Nabarang Baya Foundation has disclosed its financial reports in the Notes to Financial Reports.
Analisis Penggunaan Sistem Informasi Akuntansi Dalam Meningkatkan Efisiensi Pengelolaan Zakat Di Baznas Provinsi Jawa Barat Siti Nur Azizah; Gina Sakinah
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 1 No. 5 (2025): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Bulan November 2025)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v1i5.35

Abstract

Effective and efficient zakat management is essential to achieving social welfare and economic equity in society. The National Amil Zakat Agency (BAZNAS), as the official zakat management institution in Indonesia, needs to implement a transparent and accountable system in every operational process. This study aims to analyze the use of Accounting Information Systems in improving the efficiency of zakat management at BAZNAS West Java Province. This research employs a qualitative approach with data collection techniques including interviews, observations, and documentation. The data were analyzed through data reduction, data presentation, and conclusion drawing. The results show that the implementation of the BAZNAS Management Information System (SIMBA), as a form of Accounting Information Systems, plays a crucial role in enhancing the efficiency and transparency of zakat management, particularly in recording, reporting, and monitoring zakat funds. Although there are challenges such as discrepancies in certain chart of accounts between the central and regional BAZNAS, the system generally improves the accuracy of financial data and speeds up the reporting process. Therefore, the use of AIS through SIMBA is considered effective in supporting professional, efficient, and accountable zakat governance at BAZNAS West Java Province.
The Impact of Capital Adequacy, Financing Risk, and Profitability on the Market Share of Islamic Banks in Indonesia Taufiq Ridwan Murtadho; Ade Ponirah; Nendi Nur Hidayat; Gina Sakinah
Al-bank: Journal of Islamic Banking and Finance Vol. 5 No. 2 (2025): July - Desember 2025
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v5i2.15943

Abstract

This study aims to analyze the effect of the Capital Adequacy Ratio, Net Non-Performing Financing, and Return on Assets on the market share of Islamic Commercial Banks in Indonesia. Market share is measured as the percentage of Islamic Commercial Banks assets relative to total national banking assets. The study employs a quantitative approach using multiple linear regression analysis with quarterly aggregate data of Islamic Commercial Banks from Q1 2010 to Q4 2024. Data were obtained from the Islamic Banking Statistics published by the Financial Services Authority. The results reveal that Capital Adequacy Ratio and Net Non-Performing Financing significantly influence market share, while Return on Assets does not. Simultaneously, the three variables significantly affect market share with a coefficient of determination of 70.4%. These findings highlight that capital adequacy and financing quality are the primary factors driving the competitiveness of BUS, while profitability Return on Assets does not have a direct impact on market share expansion
Co-Authors Ade Ponirah Adi Muhamad Syalimul Gaos Adinda Intan Khoerani Aisyah Mega Benazira Ajeng Saeful Putri Alya Afriliani Andri Suwendi Aprillia Dharmawati Awang Dody Kardeli Ayi Abdul Latif Azizah Hanim Tsuraya Delia Futri Apriliani Dina Nurfuadah Dinia Yuanita Sari Dwi Aditya Farhan Rabani Fauziah Khoirunnisa Ghefira Rahima Habib Yasin Al Quds Hafizh Febryansyah Sonjaya Hilmawan, Wildan Husna Nur Jamil Ilham Aprizal Inda Maula Zulfa Indri Puspita Dewi Iwan Setiawan Izzul Haq Firman Maulana Jauza Eka Rafita Kiara Syahida Moch Alfiana Chandra Jani Moch Yaser Arafat Muhamad Rival Wijaya Putra Muhamad Zaenudin Sidiq Muhammad Al Ghifari Muhammad Azzam Izudin Muhammad Hilmi Humaid Hibatullah Muhammad Luthfi Nizar Muhammad Nuuru Fadillah Munifah Zahwa Mutia Sekar Mayang Nabila Nandayanti Naila Farida Najla Khayira Nanda Ivan Natsir, Nanda Ivan Nanda Kuswandari Nasywa Putri Maulani Nazril Laziva Nendi Nur Hidayat Nina Dzulfiani Ni’matul Aliyah Nurul Azmi Muhamad Tauhid NURUL HIKMAH Pingkan Salsa Ponirah, Ade Ratu Farah Diba Najwa Riantika Mutiara Rifka Atiya Nafisah Rizqy Hizbullah Ziyaulhaq Rosita Pamekarsari Sandra Siti Nurjanah Sani Dwina Siti Alya Ismayanti Siti Hawa Febriani Siti Nur Azizah Sulthon Ahmad Sulthon Ahmad Nawawi Syahwa Natasya Sugari Syifa Rahmatul Awaliyah Syiva Nur Afifah Talitha Nabilah Tantri Saraswati Taufan Taufiq Ridwan Murtadho Tina Puri Andini Tria Najiatul Rohmah Vania Alya Zanatha Viena Amalia Sagita Viola Aulia Hidayat Saputri Wulan Siti Nurjanah Yasmin Sherlly Aulia Yazid Fajar Ramadhan Yunika Amelia Zahra Rafiatuddinna Namilah Zahra Yasmin