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All Journal Jurnal Ekonomika Dan Bisnis Jurnal Akuntansi dan Keuangan West Science West Science Accounting and Finance West Science Islamic Studies
Nastiti , Ari Sita
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Religion Economics, Econometrics & Finance

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The Effect of Zakat Management and the Quality of Zakat Services on Muzzaki Satisfaction in Baznas Jember Regency Yuliarti, Norita Citra; Sofi, Aulia Firdatus; Nastiti , Ari Sita
West Science Islamic Studies Vol. 2 No. 04 (2024): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v2i04.1153

Abstract

This study aims to determine the influence of zakat management and service quality on muzzaki satisfaction in BAZNAS Jember Regency. This study uses a quantitative method sourced from questionnaires. The population of this study is 400 muzzaki. Sampling uses the slovin formula, which is a statistical formula used to determine the minimum number of samples from a limited population (finite population survey). So the number of samples in this study is 80 respondents. The data analysis technique used is the SPSS computer program. The results of this study show that zakat management and service quality have a positive and significant effect on muzzaki satisfaction. Based on the results of the t test, it can be seen that the variable of zakat management is obtained t count > t table (6,965 > 1,991) sig. 0.001 < 0.05 and the variable of service quality was obtained (17.926 > 1.991) sig. 0.001 < 0.05. The result of the determination coefficient (R2) in this study was 0.839 or 83.9%, which means that muzzaki satisfaction was influenced by zakat management and service quality of 83.9%. The results of the multiple linear regression test in the variable of zakat management are 0.387, while for the variable of service quality 0.959, if the coefficient is positive, it means that there is a positive effect between zakat management and service quality on muzzaki satisfaction.
Application of PSAK No.105 on Mudharabah Accounting in Cooperatives BMT Ma'isyatul Ummah Randuagung Safitri, Nabila; Nastiti , Ari Sita; Aspirandi, Rendy Mirwan
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1570

Abstract

Mudharabah financing is a sharia cooperation between shahibul maal (capital owner) and mudharib (business manager), where the Islamic bank provides all the capital, and the customer manages the business. This study aims to analyze the implementation of mudharabah financing and how to apply PSAK 105 to the BMT Ma'isyatul Ummah Cooperative. This study uses a qualitative descriptive research approach. The object of this research is the BMT Ma'isyatul Ummah Randuagung Cooperative which is located on Jl.Raya Randuagung (West Market), Randuagung District, Lumajang Regency, East Java. The application of PSAK 105 to the recognition, measurement, presentation, and disclosure of mudharabah financing at BMT Ma'isyatul Ummah Randuagung is in accordance with PSAK 105. The principle of net profit is used to recognize the income ratio of mudharabah financing business results at BMT Ma'isyatul Ummah Randuagung. In accordance with PSAK 105, mudharabah financing that has matured and has not been paid by the fund manager is recognized as receivables when the receivables are recognized by BMT.
Analisis Pembiayaan Murabahah dalam Meningkatkan Pendapatan Nasabah BSI KCP UNEJ Jember : Studi Kasus CV Mandiri Jaya Kabupaten Jember Haneztia, Eka Putri; Aspirandi , Rendy Mirwan; Nastiti , Ari Sita
Jurnal Akuntansi Dan Keuangan West Science Vol 4 No 01 (2025): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v4i01.1936

Abstract

Salah satu produk yang paling diminati di bank syariah adalah pembiayaan murabahah. Pembiayaan murabahah adalah bentuk pembiayaan di mana bank membeli barang yang dibutuhkan oleh nasabah dan kemudian menjualnya kembali kepada nasabah dengan harga yang telah disepakati, yang mencakup margin keuntungan bagi bank. Pendekatan deskriptif kualitatif yang digunakan dalam penelitian ini menggambarkan hasil-hasil penelitian secara naratif. Lokasi penelitian ini dipilih berada di kantor CV Mandiri Jaya Jember. Dalam konteks penelitian ini, subjek penelitian meliputi berbagai pihak yang terlibat, termasuk pihak dari CV Mandiri Jaya (seperti manajer, asisten manajer,head marketing, admin). Dalam penelitian ini peneliti menggunakan metode observasi, wawancara dan dokumentasi sebagai teknik utama untuk mengumpulkan data. Teknik analisis data yang digunakan dalam penelitian ini bertujuan untuk memahami secara mendalam implementasi dan dampak pembiayaan murabahah di CV Mandiri Jaya Jember. Hasil penelitian ini mengatakan pembiayaan murabahah memberikan kontribusi yang besar terhadap kemampuan CV Mandiri Jaya untuk berkembang, antara lain pemanfaatan pembiayaan murabahah untuk modal usaha dan pembelian alat konstruksi dengan bertambahnya omzet penjualan yang dapat dilihat dari peningkatan jumlah transaksi yang terjadi setelah penggunaan pembiayaan murabahah.
Application of PSAK No.105 on Mudharabah Accounting in Cooperatives BMT Ma'isyatul Ummah Randuagung Safitri, Nabila; Nastiti , Ari Sita; Aspirandi, Rendy Mirwan
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1570

Abstract

Mudharabah financing is a sharia cooperation between shahibul maal (capital owner) and mudharib (business manager), where the Islamic bank provides all the capital, and the customer manages the business. This study aims to analyze the implementation of mudharabah financing and how to apply PSAK 105 to the BMT Ma'isyatul Ummah Cooperative. This study uses a qualitative descriptive research approach. The object of this research is the BMT Ma'isyatul Ummah Randuagung Cooperative which is located on Jl.Raya Randuagung (West Market), Randuagung District, Lumajang Regency, East Java. The application of PSAK 105 to the recognition, measurement, presentation, and disclosure of mudharabah financing at BMT Ma'isyatul Ummah Randuagung is in accordance with PSAK 105. The principle of net profit is used to recognize the income ratio of mudharabah financing business results at BMT Ma'isyatul Ummah Randuagung. In accordance with PSAK 105, mudharabah financing that has matured and has not been paid by the fund manager is recognized as receivables when the receivables are recognized by BMT.
Implementasi Akuntansi Mudharabah Pada Model Pembiayaan Untuk Usaha Mikro, Kecil Dan Menengah (UMKM) KSPPS Nuri Jatim KC Bangsalsari Jember Aurelia, Nesca; Nastiti , Ari Sita; Afroh , Ibna Kamelia Fieal
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 1 (2025): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i1.2631

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi akuntansi mudharabah di KSPPS Nuri Jatim Kantor Cabang Jember, dengan fokus pada kesesuaiannya dengan PSAK 105. PSAK 105 merupakan standar akuntansi yang mengatur perlakuan akuntansi untuk transaksi mudharabah, sehingga menjadi acuan bagi lembaga keuangan syariah di Indonesia dalam menyajikan laporan keuangan yang transparan dan akuntabel Penelitian ini menggunakan metode penelitian kualitatif, dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian ini diharapkan dapat memberikan gambaran yang komprehensif mengenai implementasi akuntansi mudharabah di KSPPS Nuri Jatim, serta memberikan masukan bagi KSPPS Nuri Jatim dan lembaga keuangan syariah lainnya dalam meningkatkan kualitas sistem pembiayaan mudharabah dan kepatuhan terhadap PSAK 105.
The Effect of Zakat Management and the Quality of Zakat Services on Muzzaki Satisfaction in Baznas Jember Regency Yuliarti, Norita Citra; Sofi, Aulia Firdatus; Nastiti , Ari Sita
West Science Islamic Studies Vol. 2 No. 04 (2024): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v2i04.1153

Abstract

This study aims to determine the influence of zakat management and service quality on muzzaki satisfaction in BAZNAS Jember Regency. This study uses a quantitative method sourced from questionnaires. The population of this study is 400 muzzaki. Sampling uses the slovin formula, which is a statistical formula used to determine the minimum number of samples from a limited population (finite population survey). So the number of samples in this study is 80 respondents. The data analysis technique used is the SPSS computer program. The results of this study show that zakat management and service quality have a positive and significant effect on muzzaki satisfaction. Based on the results of the t test, it can be seen that the variable of zakat management is obtained t count > t table (6,965 > 1,991) sig. 0.001 < 0.05 and the variable of service quality was obtained (17.926 > 1.991) sig. 0.001 < 0.05. The result of the determination coefficient (R2) in this study was 0.839 or 83.9%, which means that muzzaki satisfaction was influenced by zakat management and service quality of 83.9%. The results of the multiple linear regression test in the variable of zakat management are 0.387, while for the variable of service quality 0.959, if the coefficient is positive, it means that there is a positive effect between zakat management and service quality on muzzaki satisfaction.
Analisis Pembiayaan Murabahah dalam Meningkatkan Pendapatan Nasabah BSI KCP UNEJ Jember : Studi Kasus CV Mandiri Jaya Kabupaten Jember Haneztia, Eka Putri; Aspirandi , Rendy Mirwan; Nastiti , Ari Sita
Jurnal Akuntansi Dan Keuangan West Science Vol 4 No 01 (2025): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v4i01.1936

Abstract

Salah satu produk yang paling diminati di bank syariah adalah pembiayaan murabahah. Pembiayaan murabahah adalah bentuk pembiayaan di mana bank membeli barang yang dibutuhkan oleh nasabah dan kemudian menjualnya kembali kepada nasabah dengan harga yang telah disepakati, yang mencakup margin keuntungan bagi bank. Pendekatan deskriptif kualitatif yang digunakan dalam penelitian ini menggambarkan hasil-hasil penelitian secara naratif. Lokasi penelitian ini dipilih berada di kantor CV Mandiri Jaya Jember. Dalam konteks penelitian ini, subjek penelitian meliputi berbagai pihak yang terlibat, termasuk pihak dari CV Mandiri Jaya (seperti manajer, asisten manajer,head marketing, admin). Dalam penelitian ini peneliti menggunakan metode observasi, wawancara dan dokumentasi sebagai teknik utama untuk mengumpulkan data. Teknik analisis data yang digunakan dalam penelitian ini bertujuan untuk memahami secara mendalam implementasi dan dampak pembiayaan murabahah di CV Mandiri Jaya Jember. Hasil penelitian ini mengatakan pembiayaan murabahah memberikan kontribusi yang besar terhadap kemampuan CV Mandiri Jaya untuk berkembang, antara lain pemanfaatan pembiayaan murabahah untuk modal usaha dan pembelian alat konstruksi dengan bertambahnya omzet penjualan yang dapat dilihat dari peningkatan jumlah transaksi yang terjadi setelah penggunaan pembiayaan murabahah.
Co-Authors Afroh , Ibna Kamelia Fieal Aspirandi , Rendy Mirwan Aspirandi, Rendy Mirwan Aurelia, Nesca Haneztia, Eka Putri Norita Citra Yuliarti, Norita Citra SAFITRI, NABILA Sofi, Aulia Firdatus