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All Journal At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Jurnal El Rayyan: Jurnal Perbankan Syariah
Nasution, Zena Aini
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Economics, Econometrics & Finance

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ANALISIS PENERAPAN PSAK 112 PADA KONSEP AKUNTANSI WAKAF Sari Harahap, Nurmala; Lanzika, Safira; Damanik, Indah; Nasution, Zena Aini; Ahmad, Alya Hamdini; Ilham, Azman
Jurnal El Rayyan: Jurnal Perbankan Syariah Vol. 2 No. 2 (2023): Jurnal El Rayyan: Jurnal Perbankan Syariah
Publisher : Institut Syekh Abdul Halim Hasan Binjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59342/jer.v2i2.435

Abstract

Berbicara mengenai PSAK 112, merupakan suatu standar akuntansi yang didalamnya terdapat inti pembahasan yang mengatur akuntansi wakaf. Demikian juga diketahui peran wakaf tentunya sangat besar, terutama di Indonesia sendiri. Hal ini karena wakaf memiliki peran strategis dalam mewujudkan peningkatan kesejahteraan masyarakat, meningkatkan taraf sosial ekonomi masyarakat masyarakat, baik dalam peningkatan mutu pendidikan, kesehatan masyarakat, sebagai pemberantasan kemiskinan, dan dapat dijadikan sebagai salah satu solusi untuk memperbaiki dan memajukan bangsa instrumen pembangunan bagi bangsa Indonesia. Oleh karena itu, artikel ini adalah sengaja dibuat sebagai analisis deskripsi tentang penerapan PSAK 112 tentang konsep mekanisme dalam Akuntansi Wakaf, baik dalam bentuk finansial pelaporan dan sebagainya.
Analysis Of Financial Improvement Of Coastal Communities Through The Business Of Processing Rebon Shrimp Into Terasi Nasution, Zena Aini; Harahap, Isnaini; Marliyah, Marliyah
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 11, No 2 (2025): DESEMBER 2025
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v11i2.17800

Abstract

This study examines how processing rebon shrimp into shrimp paste can enhance the financial stability of coastal communities in Kualuh Leidong District, North Sumatra. The motivation stems from the low economic conditions of local fishermen and their vulnerability to catch fluctuations, despite the region’s potential for high-value marine product processing. Using a descriptive qualitative approach, data was gathered through interviews, observations, and documentation at several shrimp paste producers in Tanjung Leidong Village. Findings indicate that turning rebon shrimp into paste significantly boosts household income, helps meet basic needs, enables savings or business investment, broadens market reach, and encourages community participation in MSME activities. Field data shows income improvements; for instance, Meichen's earnings increased from IDR 36-84 million in 2023 to IDR 60-120 million in 2024. Furthermore, Tanjung Leidong's shrimp paste products are well known and marketed at the North Sumatra Fair (PRSU). Nonetheless, challenges persist, including limited capital, basic technology, and inadequate financial record-keeping systems. In conclusion, shrimp paste processing in Kualuh Leidong has strong potential to foster sustainable local economic growth, especially if supported by government and stakeholders through entrepreneurship training, capital access, and digital marketing development.
Co-Authors Ahmad, Alya Hamdini Damanik, Indah Ilham, Azman Isnaini Harahap Lanzika, Safira Marliyah, Marliyah Sari Harahap, Nurmala