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Tantri Saraswati
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ANALISIS IMPLEMENTASI AKUNTANSI PEMBIAYAAN MUSYARAKAH BERDASARKAN PSAK NO 406 PADA BPRS HIK PARAHYANGAN CABANG CILEUNYI Tantri Saraswati; 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.v2i10.1012

Abstract

This research aims to analyze the implementation of musyarakah financing accounting based on PSAK No. 406 at BPRS HIK Parahyangan Cileunyi Branch. The research method used is a case study with a qualitative approach through primary and secondary data collection. Research data obtained from interviews with relevant parties and documentation in the form of published financial statements at BPRS HIK Parahyangan. The results showed that BPRS HIK Parahyangan Cileunyi Branch has implemented musyarakah financing accounting in accordance with PSAK No. 406. This can be seen from the recognition, measurement, presentation, and reporting of musyarakah transactions carried out by BPRS HIK Parahyangan Cileunyi Branch has followed the applicable PSAK and POJK. This research contributes to improving the understanding of sharia accounting practices, especially musyarakah financing in Islamic banking.
ANALISIS PENGARUH TRANSPARANSI, AKUNTABILITAS, DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DI BAZNAS KABUPATEN SUMEDANG TAHUN 2020-2024 Tantri Saraswati; Ateng Kusnandar Adisaputra; Gina Sakinah
Jurnal Riset Multidisiplin Edukasi Vol. 3 No. 6 (2026): Jurnal Riset Multidisiplin Edukasi (Juni 2026)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v3i6.2219

Abstract

This research aims to examine the influence of transparency, accountability, and accounting information systems on the quality of financial reports of the National Zakat Agency (BAZNAS) of Sumedang Regency for the period 2020–2024. The quality of financial reports plays a crucial role in decision-making and in enhancing the trust of donors, especially within the context of non-profit organizations that often face limitations in resources and access to information. This study employs a descriptive method with a quantitative approach. Data were collected through questionnaires as primary data, as well as financial report documentation and relevant literature as secondary data. The data analysis techniques used include descriptive statistical tests, one-tailed tests, classical assumption tests, multiple linear regression tests, and hypothesis testing using SPSS version 23. The research results indicate that, individually, transparency, accountability, and the accounting information system do not have a significant effect on financial statement quality. However, simultaneously, these three variables have a positive and significant effect on financial statement quality, as evidenced by a significance value of 0.004 < 0.05. The coefficient of determination (R²) indicates that the three independent variables explain 31.8% of the variation in financial statement quality, while the remaining 68.2% is influenced by other factors outside the research model.
Co-Authors Ateng Kusnandar Adisaputra Gina Sakinah