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All Journal Proceedings Series on Social Sciences & Humanities Kunuz: Journal of Islamic Banking and Finance
Octaviani, Irma
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Implementation of the Accounting Standard (Psak 405) For Mudharabah Financing: A Study on BPD DIY Syariah Octaviani, Irma; Fithria, Annisa
Kunuz: Journal of Islamic Banking and Finance Vol 4 No 1 (2024)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v4i1.1091

Abstract

Indonesia, as a predominantly Muslim country with 87.1% of its population adhering to Islam, has seen significant growth in Islamic financial institutions, including banks and cooperatives. These institutions adhere to Sharia principles, replacing interest-based systems with profit-sharing mechanisms. This study focuses on BPD DIY Syariah, a Sharia Business Unit of BPD DIY, and examines its implementation of mudharabah financing accounting in accordance with PSAK 405. Using qualitative methods, including interviews and document analysis, the research highlights the alignment of BPD DIY Syariah's practices with PSAK 405 standards, covering recognition, measurement, presentation, and disclosure. The findings indicate conformity in accounting treatment but also reveal challenges in transparency due to integration with the parent bank's financial reporting. The study underscores the importance of consistent adherence to Sharia accounting standards to foster public trust and enhance professionalism within the Islamic banking sector. Recommendations for future research include expanding the scope to additional Islamic banks for broader insights.
Analysis of Student Learning Motivation in Coastal Environment Octaviani, Irma; Andriani, Ana
Proceedings Series on Social Sciences & Humanities Vol. 25 (2025): Proceedings of International Conference on Social Science (ICONESS)
Publisher : UM Purwokerto Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/pssh.v25i.1750

Abstract

Education is one of the key keys to creating and shaping superior human qualities. In Indonesia, the education of children in coastal environments generally faces the same problems, namely low levels of education and inadequate socio-economic life. This study aims to analyze the learning motivation of students in coastal environments, especially in SD Negeri Cilacap 08, South Cilacap District. The method used was qualitative with an ethnographic approach, involving six informants through interviews and observations. The results showed that students' learning motivation varied, with a significant influence from parental support and surrounding social conditions. Students with high motivation receive strong support from parents, while students with moderate and low motivation often experience a lack of sustained attention. An unsupportive education environment and lazy peer influence also contribute to low enthusiasm for learning. This research emphasizes the important role of parents and communities in creating a supportive educational environment to increase students' motivation in learning.
Co-Authors Ana Andriani, Ana Annisa Fithria