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All Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan International Conference on Islamic Economic Ecobankers : Journal of Economy and Banking
Ismailiyya, Nathisa
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Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analisis Akad dalam Uang Elektronik Ismailiyya, Nathisa; Nourkholid, Nourkholid
International Conference on Islamic Economic (ICIE) Vol. 3 No. 2 (2024): October
Publisher : Sekolah Tinggi Ilmu Bahasa Arab Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/icie.v3i2.335

Abstract

Electronic money has become an easy way in the transaction process, for example Top Up e-toll, and transactions at agents who currently use the electronic money transaction system, besides that it also provides easy and fast services in carrying out transactions. The purpose of writing this article is to analyze the contracts contained in electronic money. Electronic money is a fairly new non-cash transaction device/instrument. Electronic money has several advantages compared to other electronic payment methods, namely prioritizing speed, comfort and skill in making payments. The method in this research uses qualitative methods. This qualitative research is used to understand and explain social phenomena in depth, emphasizing meaning and context. The data source obtained in this research comes from literature related to Electronic Money. The type of data taken uses qualitative data in the form of published sources or written narratives. The data analysis technique uses descriptive analysis to describe the research results that have been studied. Data collection techniques use literature studies sourced from articles and journals related to Electronic Money. Based on the results of the discussion from this research, it shows that in Electronic Money there are several contracts that are analyzed, including the Qordh, Wadi'ah, Ijarah, Wakalah Bilujroh, and Ju'alah contracts. In the changing times and technological innovation in all fields, especially financial aspects, have resulted in the existence of electronic money, in the era of globalization, the progress and development of these factors cannot be avoided, which has an impact on lifestyle and social interactions. One type of progress is society's need for micropayments
AKUNTANSI MUDHOROBAH BERDASARKAN PSAK 105 Ismailiyya, Nathisa; Shella Septiani; Nour Khalid
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 3 (2025): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i3.1813

Abstract

Penelitian ini membahas penerapan akuntansi mudharabah berdasarkan PSAK 105 serta dampak dan tantangan dalam implementasinya di perbankan syariah. Metode yang digunakan adalah metode penelitian kualitatif dengan pendekatan analisis kepustakaan terhadap berbagai dokumen yang berkaitan dengan akuntansi mudharabah. Data yang digunakan merupakan data sekunder yang diperoleh dari publikasi, referensi hukum Islam, dan standar akuntansi syariah. Hasil penelitian menunjukkan bahwa mudharabah merupakan akad pembiayaan yang memungkinkan bank sebagai shahibul maal menyediakan modal kepada nasabah sebagai mudharib untuk dikelola dalam suatu usaha dengan sistem bagi hasil sesuai kesepakatan. PSAK 105 memberikan panduan dalam pencatatan, pengakuan, dan penyajian transaksi mudharabah agar sesuai dengan prinsip syariah. Penerapan standar ini meningkatkan transparansi laporan keuangan dan meminimalkan konflik informasi antara bank dan nasabah. Namun, dalam praktiknya, terdapat tantangan seperti kewajiban adanya jaminan, asuransi, serta kecenderungan bank dalam menerapkan prinsip konservatif dalam penyaluran pembiayaan. Selain itu, metode perhitungan bagi hasil dalam mudharabah dapat dilakukan melalui profit-sharing atau revenue-sharing, dengan dasar pembagian hasil usaha yang disesuaikan dengan kesepakatan akad. Temuan penelitian ini mendukung teori agensi dan teori sinyal dalam konteks perbankan syariah, di mana penerapan PSAK 105 dapat meningkatkan kepercayaan nasabah terhadap laporan keuangan bank. Kata Kunci: Akuntansi Mudharabah, PSAK 105, Perbankan Syariah,  Transparansi Keuangan  
Function and Benefits Digital Technology in Increase Performance at Bank Jabar Banten Branch Office Sharia Servant Subang Ismailiyya, Nathisa; Khalid, Nour; Purnamasari , Yesa
Ecobankers : Journal of Economy and Banking Vol. 6 No. 1 (2025): Ecobankers : Journal of Economy and Banking
Publisher : Prodi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Islam Bunga Bangsa Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47453/ecobankers.v6i1.3165

Abstract

This article is motivated because it is not yet fully known whether digital technology has an important role and benefits in improving the performance of Bank BJB Syariah KCP Subang. This article aims to Analyze the Function and benefits of digital technology in improving performance at BJB Syariah Bank KCP Subang, Digital technology is one that is very much needed in business development, especially in the banking world because almost the majority use technology to facilitate their performance and business, even digital technology is called the most important element for the development of the business world today. The method in this study uses a qualitative method. This qualitative research is used to understand and explain social phenomena in depth by emphasizing meaning and context, which is supported by references from literature relevant to digital technology. This research was carried out at the BJB sharia bank KCP Subang. The data sources obtained in this study come from primary data sources taken from the results of interviews related to Digital Technology while secondary data sources are taken from literature studies in the form of publications and written narratives related to the benefits of digital technology in improving performance at BJB Syariah Bank KCP Subang. The type of data used is qualitative data with data collection techniques through interviews and supported by literature searches related to the Function and benefits of digital technology. Data Analysis Techniques use descriptive analysis to describe the results of the research that has been studied. Based on the results of this study, it shows that the Function and Benefits of Technology at BJB Syariah Bank KCP Subang can facilitate work and improve performance. This research makes a significant contribution by revealing the concrete role of digital technology in improving the performance of Bank BJB Syariah KCP Subang. The recommendation of the results of this study is for banks to improve the quality and stability of digital technology systems, especially the Mobile Maslahah application, by conducting regular updates and increasing server capacity to overcome unstable network constraints.
Co-Authors Khalid, Nour Nour Khalid Nourkholid, Nourkholid Purnamasari , Yesa Shella Septiani