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Misbahussururi, Adila
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Government Policies In Islamic Microeconomics Laila, Ahrina; Misbahussururi, Adila; Panorama, Maya
Jurnal Fokus Manajemen Vol 5 No 1 (2025): February
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v5i1.7648

Abstract

Islamic Microeconomics prioritizes sharia principles that regulate economic activities in a fair and transparent manner. The method used in this study is descriptive analytical with a qualitative approach. Data was collected through literature reviews that included classical literature such as Ibn Khaldun's works, to modern documents from government and academic institutions. The results of research on government policies in Islamic microeconomics show that subsidies in the agrarian sector have a significant positive impact on the welfare of farmers in South Sumatra such as reducing production costs, increasing productivity, access to quality agricultural inputs such as superior seeds that encourage increased crop yields, increasing food security and reducing social inequality. Therefore, the role of the state is very important where government policies must support the achievement of the welfare of a just and prosperous society without contradicting the teachings of Islam
Evaluasi Transparansi Laporan Keuangan Syariah pada Bank Syariah Indonesia Misbahussururi, Adila; Lidyah, Rika
Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i1.617

Abstract

Penelitian ini bertujuan untuk mengevaluasi tingkat transparansi laporan keuangan syariah pada Bank Syariah Indonesia (BSI) dengan menggunakan data sekunder yang diperoleh dari situs web resmi bank tersebut. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan studi dokumentasi terhadap laporan keuangan tahunan dan informasi relevan lainnya yang dipublikasikan antara tahun tertentu. Evaluasi dilakukan berdasarkan prinsip-prinsip transparansi dalam pelaporan keuangan syariah, seperti keterbukaan informasi, kesesuaian dengan standar akuntansi syariah, serta kelengkapan dan aksesibilitas pengungkapan laporan. Hasil penelitian menunjukkan bahwa secara umum BSI telah menunjukkan upaya positif dalam menyediakan informasi kepada publik. Namun, tingkat transparansi berada pada kategori "cukup", dikarenakan adanya keterbatasan dalam hal penyajian laporan yang terperinci, keterbacaan, serta konsistensi narasi terkait akad dan Distribusi Hasil Usaha (DHU). Meskipun informasi keuangan dapat diakses melalui situs web perusahaan, peningkatan transparansi masih dapat dilakukan, antara lain melalui penyediaan laporan interaktif, penggunaan bahasa yang lebih mudah dipahami oleh publik non-akuntan, serta peningkatan frekuensi dan kedalaman pelaporan non-keuangan seperti keberlanjutan dan kepatuhan syariah. Studi ini memberikan masukan konstruktif bagi peningkatan praktik pelaporan keuangan syariah di industri perbankan syariah Indonesia agar lebih akuntabel, inklusif, dan responsif terhadap kebutuhan pemangku kepentingan.
Peran Akuntansi Risiko PSAK No. 71 dalam Menjaga Hifz al-Mal pada Bank Syariah : Tinjauan Literatur Kritis dan Konseptual Misbahussururi, Adila; Azwar, Peny Cahaya
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.710

Abstract

This study aims to analyze the role of implementing PSAK No. 71 concerning Financial Instruments in realizing the principle of Hifz al Mal (protecting assets) in Islamic banks. This study uses a critical and conceptual literature review method by analyzing various literature related to PSAK 71, Islamic finance, and Maqashid Syariah. The results show that PSAK No. 71 plays a strategic role in supporting Hifz al Mal through the application of prudential principles such as the recognition of expected credit losses that provide an earlier picture of risk. Conceptually, this standard is aligned with the Islamic principle of protecting assets. However, its implementation faces challenges, such as the potential tension between fair valuation and the concept of value in Islamic contracts, which requires in-depth interpretation to fully align with Islamic business ethics.
Co-Authors Azwar, Peny Cahaya Laila, Ahrina Maya Panorama, Maya Rika Lidyah