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All Journal Education, Language, and Arts: Jurnal Pengabdian Kepada Masyarakat EKSYDA: Jurnal Studi Ekonomi Syariah
Fransiska, Mauliddiah Charla
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS PENERAPAN PSAK SYARIAH PADA KOPERASI SYARIAH BMT ARMA DI PALEMBANG Husniyyatun, Lidiya Amiroh; Abel, Avianda Bareta; Fransiska, Mauliddiah Charla; Cahaya Azwari, Peny
EKSYDA: Jurnal Studi Ekonomi Syariah Vol. 5 No. 2 (2025): EKSYDA
Publisher : LPPM STAI DARUSSALAM LAMPUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51226/eksyda.v5i2.771

Abstract

This study aims to analyze the implementation of the Islamic Financial Accounting Standards (PSAK) at BMT Arma, a Sharia cooperative based in Palembang. The focus is on evaluating the application of PSAK 102 (Murabahah), PSAK 105 (Mudharabah), and PSAK 107 (Ijarah), to determine the extent to which BMT Arma's financial practices align with Sharia principles and the standards issued by the Sharia Accounting Standards Board (DSAS). Data were collected through in- depth interviews with management and staff, as well as a review of financial reports and financing contracts. The findings reveal that BMT Arma has successfully implemented PSAK 102 and PSAK 107, particularly in the recording and reporting of murabahah and ijarah transactions. Murabahah is applied using a wakalah contract scheme, while ijarah is used to finance services such as education, healthcare, and trade. However, the implementation of PSAK 105 remains unclear, especially in terms of investment recognition and profit-sharing mechanisms. These findings highlight the need to strengthen the accounting competencies of human resources through adequate training. Overall, BMT Arma demonstrates a strong commitment to Sharia compliance, which plays a critical role in building public trust and institutional accountability.
OPTIMALISASI POTENSI LOKAL MELALUI PELATIHAN PENGOLAHAN NANAS SEBAGAI UPAYA PENGUATAN EKONOMI KELUARGA DI DESA MIDAR Fransiska, Mauliddiah Charla; Pratiwi, Sandra Ayuning Tyas; Pradana, Muhamad Rifky; Wulandari; Agustina, Desi; Ilaila, Ega; Handayani, Nur; Ifrohati
Education, Language, and Arts: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2026): Education, Language, and Arts: Jurnal Pengabdian Kepada Masyarakat
Publisher : Jurusan Pendidikan Bahasa dan Seni, FKIP Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/ela.v5i1.1664

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan mengoptimalkan potensi lokal melalui pelatihan pengolahan nanas sebagai upaya penguatan ekonomi keluarga di Desa Midar. Sasaran kegiatan adalah kaum perempuan, khususnya ibu rumah tangga, yang memiliki peran strategis dalam menopang perekonomian keluarga. Metode yang digunakan adalah pendekatan partisipatif berbasis pelatihan praktik langsung yang meliputi tahap observasi potensi kebun nanas, pelatihan pembuatan selai nanas, serta pembuatan bolu lapis selai nanas. Hasil kegiatan menunjukkan peningkatan keterampilan peserta dalam mengolah produk pangan berbasis nanas serta tumbuhnya kesadaran akan peluang usaha rumah tangga. Produk yang dihasilkan memiliki potensi nilai ekonomi lebih tinggi dibandingkan penjualan buah segar. Program ini berkontribusi terhadap pemberdayaan perempuan melalui penguatan kapasitas keterampilan dan membuka peluang pengembangan usaha kecil berbasis potensi lokal. Keberlanjutan program memerlukan pendampingan lanjutan dalam aspek pemasaran dan pengelolaan usaha agar manfaat ekonomi dapat dirasakan secara berkelanjutan oleh masyarakat. This community service program aims to optimize local potential through pineapple processing training as an effort to strengthen family economic resilience. The program targets women, particularly housewives, who play a strategic role in supporting household income. The method employed is a participatory approach based on hands-on training, including observation of local pineapple resources, training in pineapple jam production, and the preparation of layered pineapple cake. The results indicate an improvement in participants’ skills in processing pineapple-based food products and an increased awareness of small-scale business opportunities. The processed products have higher economic value compared to selling fresh pineapples. This program contributes to women’s empowerment by enhancing practical skills and creating opportunities for home-based enterprises rooted in local resources. Sustainable impact requires continued assistance in marketing and basic business management to ensure long-term economic benefits for the community.
Co-Authors Abel, Avianda Bareta Agustina, Desi Husniyyatun, Lidiya Amiroh Ifrohati Ilaila, Ega Nur Handayani Pradana, Muhamad Rifky Pratiwi, Sandra Ayuning Tyas WULANDARI