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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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Journal : Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)

 1 
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.
Co-Authors Handayani, Nisah Harahap, Muhammad Ikhsan Nuraini Nuraini Nuri Aslami Nurul Inayah Santri Yanti, Nur Sari, Riska Dwi Situmorang, Nurul Utami