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All Journal Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Aktiva : Riset Akutansi dan Keuangan Seminar Nasional Pengabdian Kepada Masyarakat Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Jurnal Pengabdian Masyarakat Waradin Jurnal Pendidikan Terapan Seminar Nasional Hasil Penelitian LP2M UNM Journal of Innovative and Creativity JFAS : Journal of Finance and Accounting Studies JURNAL RUMPUN MANAJEMEN DAN EKONOMI Outline Journal of Community Development
Majiding, Nurul Chalisa
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Journal : Jurnal Aktiva : Riset Akutansi dan Keuangan

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Eksplorasi Sharia Compliance dan Transparansi Sistem Akuntansi pada Koperasi Syariah di Kota Makassar Ambarwati Akib; Nurul Chalisa Majiding; Dwi Utami
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 7 No 2 (2025): Juni 2025
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v7i2.283

Abstract

This study aims to evaluate the implementation of sharia compliance and the transparency of the accounting system at KSPPS Bakti Huria Syariah. Using a qualitative approach with a case study method, data were collected through in-depth interviews, observation, and document analysis. The results indicate that KSPPS Bakti Huria has implemented a PSAK Syariah-based accounting system supported by automated digital tools. The cooperative employs mudharabah, murabahah, ijarah, and wadiah contracts in its operations. Sharia compliance is maintained through the supervision of the Sharia Supervisory Board (DPS), and financial reporting meets sharia accounting principles, although members' understanding of the reports remains limited. The study recommends enhancing members' sharia literacy, continuous staff training, and strengthening the DPS’s role in disseminating financial information to improve the overall quality of sharia principles implementation.
Co-Authors Achmad Ridha Adriansyah Akib, Ambarwati Anang Setiawan Azlan Azhari Dedi Harianto Dwi Utami DWI UTAMI Fadil Muhammad Hasyim, Sitti Hajerah Hidayatullah, Andi Muh Syukur Magfirah Wahyu Ramadhani Nuraisyiah, Nuraisyiah Sahade Sri Utami SRI UTAMI Syahir Fadli