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All Journal Al-Muzara'ah Jurnal Pengabdian Masyarakat dan Penelitian Thawalib
Maharanni, Nathasyah Putri
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Religion Economics, Econometrics & Finance Education Social Sciences Other

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Mapping Research Landscape on Ijarah Accounting: A Bibliometric Study Based on PSAK 107 Literature Olivia, Hastuti; Saban, Azizah; Pulungan, Ja'far Hamzah; Maharanni, Nathasyah Putri; Tanjung, Nurdelima; Arip, Muhammad Abdul
AL-MUZARA'AH Vol. 13 No. 1 (2025): AL-MUZARA'AH (June 2025)
Publisher : Department of Islamic Economics, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jam.13.1.47-59

Abstract

The development of ijarah accounting in Indonesia is in line with the growth of the Islamic financial sector which continues to show a positive trend. Compliance with the Statement of Financial Accounting Standards (PSAK), particularly PSAK 107 on Ijarah Accounting, is crucial in ensuring transparency and accountability of financial statements of Islamic financial institutions. However, although PSAK 107 has been in effect since 2010, in-depth and sustained academic studies on this topic are still limited, especially in the Indonesian context. To comprehensively explore the research on PSAK 107, a bibliometric review was conducted using Scopus and Crossref academic databases. ScienceDirect and Emerald Insight academic databases were used for data updates, covering the period 2014-2024 for Scopus and 2019-2024 for Crossref. Article metadata from Scopus and Crossref downloaded on April 17, 2024 were processed using BibTeX and RIS formats with R Studio and VOSviewer software. This collaborative study categorizes research themes on PSAK 107 using metadata from 1187 articles indexed in Scopus and Crossref between 2014 and 2024. The mapping visualization results show that the dominant themes are PSAK 107 and Ijarah, while topics such as Accounting, Ijarah Contracts, Ijarah Financing, and Islamic Profitability are identified as potential research opportunities. Another important finding is the dominance of contributions from Malaysia and Pakistan, with very little representation of research from Indonesia. This indicates a significant literature gap on the implementation and development of Ijarah accounting based on PSAK 107 in Indonesia. In addition, a number of topics such as Sukuk Ijarah, Accountability, and Ujrah are relatively under-researched, thus offering great room for further scientific exploration. Therefore, this study emphasizes the urgency for researchers in Indonesia to fill the literature gap to strengthen local understanding and contribute to the global discourse of Islamic accounting.
The Effectiveness of Soap-Based Dish Soap Production Training in the Development of Community Entrepreneurship Potential in Binjai Village, Serdang Bedagai, Tebing Tinggi Maharanni, Nathasyah Putri; Mahessa, Fikri; Aisyah, Siti
Jurnal Pengabdian Masyarakat dan Penelitian Thawalib Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Penelitian Thawalib
Publisher : STAI Publisistik Thawalib Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54150/thame.v5i1.948

Abstract

The demand for dish soap is high, with significant associated costs. PKK women in Binjai Village face limitations in technical skills and entrepreneurial potential, underscoring the need for independent training in liquid soap production to promote cost efficiency and local business development. This community service program aimed to provide training in dish soap production to enhance PKK women's technical skills, motivation, and capacity to initiate microenterprises in Binjai Village. The training was conducted face-to-face, using lectures, discussions, and hands-on practice with materials such as liquid soap, water, basins, and dishes. The soap-based production training demonstrated high effectiveness, evident in participants’ significant improvement in technical skills. The participatory, hands-on method allowed participants to learn by doing and receive immediate feedback for corrections. Using soap as a practical, inexpensive, and safe medium facilitated household-scale production. The program also fostered entrepreneurial potential, marked by tangible initiatives such as the formation of informal production groups and the creation of the local brand “Sabun Binjai.” Understanding production costs and simple branding strengthened financial confidence and a sense of product ownership. Overall, the training enhanced technical skills, entrepreneurial capacity, and social capital within the community. Conclusion: Soap-based training effectively improves technical skills, cultivates entrepreneurial potential, and strengthens the social capital of PKK women, supporting household cost savings and creating opportunities for local business ventures.
Co-Authors Arip, Muhammad Abdul Hastuti Olivia Mahessa, Fikri Pulungan, Ja'far Hamzah Saban, Azizah Siti Aisyah Tanjung, Nurdelima