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All Journal Journal Informatic, Education and Management (JIEM) International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Triwikrama: Jurnal Ilmu Sosial
Nursyidah
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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ANALYSIS OF MURABAHAH FINANCING MANAGEMENT IN SHARIA FINANCIAL INSTITUTIONS ACCORDING TO PSAK 102: STUDY OF SHARIA ACCOUNTING PRACTICES Nursyidah; Syawal Harianto; Haris Al Amin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v1i2.791

Abstract

Islamic banks provide a financial solution for individuals who have surplus funds and wish to channel them towards those who require funding. One way in which banks can distribute funds to the community is through the sale and purchase of goods based on sharia principles, such as murabaha, salam and istishna. At PT Bank Aceh Syariah, murabahah financing is popular among customers, which adheres to the sharia principles as per the DSN-MUI Fatwa No. 4/DSN-MUI/IV/2000, while the accounting standards used are PSAK No. 102 and PAPSI 2013 for Islamic Banking Accounting Guidelines. The aim of this study is to examine the application of sharia accounting practices at PT Bank Aceh Syariah by analyzing the suitability of murabahah financing in accordance with the guidelines set out in the DSN-MUI Fatwa, PSAK No. 102, and PAPSI 2013. This research uses a qualitative approach to analyze the implementation of murabahah accounting at PT Bank Aceh Syariah, using both fieldwork and library research.The study findings reveal that the implementation of murabahah financing at PT Bank Aceh Syariah is in compliance with sharia principles, as per the DSN-MUI Fatwa, and accounting standards, as per PSAK No. 102 and PAPSI 2013, in terms of recognition, measurement, presentation, and disclosure. However, PT Bank Aceh Syariah does not impose any penalty on customers who experience delays or arrears in repayment. This policy is based on a decision by the Sharia Supervisory Board (DPS) of PT Bank Aceh Syariah, which states that penalties are not allowed in the bank's operations.
HOLISTIC EFFECT OF UNDERSTANDING OF MUDHARABAH FINANCING ACAD AND FINANCIAL REPORTING ASPECT ON INTEREST IN ENTREPRENEURSHIP IN THE SHARIA ECONOMIC CONTEXT Khairil Fata; Nursyidah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.800

Abstract

This study aims to investigate the effect of a holistic understanding of mudharabah financing contracts and aspects of financial statements on entrepreneurial interest in the context of Islamic economics, especially in MSME actors. This research was conducted in the city of Lhokseumawe and used a quantitative descriptive approach involving 62 respondents who were MSMEs receiving assistance and entrepreneurship coaching. The data collection method involved the use of questionnaires, interviews, and literature study. The collected data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression tests, as well as the F test (simultaneous) and t test (partial). The results showed that only the variable understanding of financial statements (X2) had a significant influence on entrepreneurial interest. This can be seen from the results of multiple linear regression tests which show a significant value of (0.00) or less than the significance level (0.05), which indicates that understanding of financial statements has a positive effect on entrepreneurial interest. Meanwhile, understanding of the mudharabah financing contract (X1) has no significant effect on the interest in entrepreneurship. This can be seen from the results of multiple linear regression testing which shows a significant value of the X1 variable of (0.524) or greater than the significance level (0.05), which indicates that understanding of mudharabah financing agreements does not significantly affect interest in entrepreneurship. This finding contribute to further understanding of the factors that influence the interest in entrepreneurship in the context of Islamic economics, and its implications for the development of SMEs. The results of this study are expected to be the basis for increasing holistic understanding of MSME actors, especially in mudharabah financing contracts and financial reports, as an effort to strengthen entrepreneurial interest in strengthening the Islamic economy.
Co-Authors Clodya, Ferika Fahra Vinola Isma Dwiyani Haris Al Amin Imsar Khairil Fata Lidia Nurliana Mazura, Desi Muhammad Naim Muhammad Suip Rahim, Rafidah Sarah Nabila Syawal Harianto