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All Journal Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) JURNAL MANAJEMEN AKUNTANSI (JUMSI) JIFA (Journal of Islamic Finance and Accounting)
Sitorus, Eva Afrilisa
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Economics, Econometrics & Finance

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Analisis Perkembangan Pasar Uang Antar Bank Syariah (Studi Literatur) Sitorus, Eva Afrilisa; Sari, Riska Dwi; Situmorang, Nurul Utami; Nuraini, Nuraini; Harahap, Muhammad Ikhsan
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4545

Abstract

This study is to analyze the development of the Islamic interbank money market. This study was examined qualitatively by using literaturreview which discusses the development of the Islamic interbank money market. Then the article is analyzed using the content analysis. The results show that the coefficient R2 (R Squared) of 0.923063 states that the variables of minimum mandatory current account, current account balance, third party funds, and secondary reserve are able to explain the variation of the interbank money market by 92.30% while the remaining 7.70% is explained by other factors outside the model.This is based on several studies on the development of the Islamic interbank money market.
Analisis Penyajian PSAK 101 Pada Laporan Keuangan PT. BPRS Al Washliyah Sari, Riska Dwi; Sitorus, Eva Afrilisa; Handayani, Nisah
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4600

Abstract

The problem that occurs in this study is how a PSAk 101 made in a financial statement of PT. SRB to WASHLIYAH. The purpose of this study is to see how many banks that meet the PSAK 103 report in the presentation of the financial statements of PT. SRB TO WASHLIYAH. This study includes an example of a field study using qualitative methods. Which means that this study was conducted by conducting an analysis related to the submission of financial statements from PT. SRB AL WASHLIYAH and PSAK 101, by correlating Islamic financial reporting. Used to make this report is a secondary data source that beruapa financial transaction data that has been provided by PT. SRB TO WASLIYAH. This study itself shows a result that PT BPRS Al WASHLIYAH does not fully disclose PSAK 101 in the financial statements because PT. there are still differences in the presentation of the financial statements of SRB Al WASHLIYAH between the financial statements of PT.SRB AL WASHLIYAH and PSAK 101 regarding the intermediary reporting of a Sharia financial report which for example is PT.SRB Al WASHLIYAH has not disclosed Murabaha's marginal profit on beracana or notes to the financial statements, but we can know from the daily Balance Sheet report that PT.SRB prepares PSAK 101 situation, to make a Sharia financial report.
Manajemen Sumber Daya Insani (Persepsi Dasar Perencanaan Dan Analisis Jabatan Di Perbankan Syariah) Sitorus, Eva Afrilisa; Aslami, Nuri
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 4: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i4.6909

Abstract

In the age of globalization, numerous obstacles arise in the face of worldwide competition. One such challenge is the unrestricted, free competition present in specific regions and nations. This liberty to conduct business has become a necessity for the international community in every aspect. Thus, the significance of Human Resource Management (MSDI) cannot be overstated for Islamic Banks. It is vital to manage and utilize human resources in a productive, effective, and efficient manner to survive and thrive in the international arena.  Human resources are an inexhaustible bounty from Allah SWT. However, if they are not appropriately managed, organizations, businesses, and even nations can fall behind and crumble. If an organization, company, or country fails to develop, the problem lies not with the quality of human resources, but with the quality of human resource management. Proper management can bring out the best in people and lead to the growth of institutions, companies, and developed countries. To achieve this objective, the workforce is meticulously planned and comprehensively analyzed in terms of positions (jobs) within the SDI section of the Shariah Bank. This is done to identify qualified candidates and bring them together in one place.
Determinants of wadiah bonus in sharia banks: Evidence from Indonesia Sitorus, Eva Afrilisa; Santri Yanti, Nur; Inayah, Nurul
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 2 (2023)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i2.9195

Abstract

Research on wadiah bonuses within the context of Sharia banks remains an engaging issue in Islamic countries. This research aims to examine the impact of wadiah savings deposits, profit-sharing income, murabahah income, and Ijarah rental income on the distribution of wadiah bonuses to customers in Sharia banks. Employing a quantitative approach, this study utilizes secondary data from the monthly financial reports of PT Bank Syariah Indonesia covering the period from 2020 to 2023. The analysis is conducted using multiple linear regression. The findings reveal that wadiah savings funds do not significantly affect wadiah bonuses, indicating that changes in wadiah savings amounts do not impact the distribution of these bonuses. Profit-sharing income, however, has a significant effect on wadiah bonuses, suggesting that fluctuations in Wadiah bonuses are influenced by profit-sharing income. In contrast, Murabahah income does not significantly affect wadiah bonuses, indicating that changes in Murabahah income do not impact the distribution of these bonuses. On the other hand, Ijarah income has a significant effect on wadiah bonuses, demonstrating that variations in Ijarah income influence the distribution of wadiah bonuses.
Co-Authors Handayani, Nisah Harahap, Muhammad Ikhsan Nuraini Nuraini Nuri Aslami Nurul Inayah Santri Yanti, Nur Sari, Riska Dwi Situmorang, Nurul Utami