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All Journal Amal: Jurnal Ekonomi Syariah Al-Iqtishad: Jurnal Ekonomi Syariah
Nurul Aulia Herlina Angganita
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Economics, Econometrics & Finance

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Analisis Kesesuaian Pencatatan dan Pengakuan Akuntansi Produk Layanan Emas Terhadap PSAK 102 dan PSAK 107 (Studi Pada BSI KCP Surabaya Rungkut 1) Aminin, Rista Izza; Nurul Aulia Herlina Angganita; Toyyibatus Samsiah; Siti Nur Azizah; Hafidz Akmal khoirony
AMAL: Jurnal Ekonomi Syariah Vol. 7 No. 1 (2025): Juni
Publisher : IAIN Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/eksy.v7i1.9892

Abstract

Pertumbuhan signifikan pada sektor perbankan syariah di Indonesia tercermin dari meningkatnya minat masyarakat terhadap produk layanan emas. Kenaikan harga emas yang mencapai hampir Rp2.000.000 per gram pada awal 2025 dipengaruhi oleh ketidakpastian ekonomi global, termasuk kebijakan tarif dari Presiden Amerika Serikat Donald Trump dan eskalasi konflik dagang antara Amerika Serikat dan Tiongkok. Kondisi ini mendorong pertumbuhan pesat produk emas di perbankan syariah, seperti yang terjadi pada PT Bank Syariah Indonesia Tbk (BSI), yang mencatat kenaikan nilai sebesar 81,99% pada Maret 2025. Penelitian ini bertujuan menganalisis kesesuaian pencatatan dan pengakuan akuntansi produk Cicil Emas dan Gadai Emas di BSI KCP Surabaya Rungkut 1 berdasarkan PSAK 102 dan PSAK 107. Metode yang digunakan adalah pendekatan kualitatif deskriptif dengan pengumpulan data primer melalui wawancara terstruktur dan data sekunder dari dokumen pendukung. Hasil penelitian menunjukkan pencatatan produk Cicil Emas sesuai dengan PSAK 102, sedangkan Gadai Emas sesuai dengan PSAK 107. BSI KCP Surabaya Rungkut 1 secara konsisten menerapkan standar akuntansi syariah pada kedua produk tersebut, mencerminkan komitmen dalam menjaga transparansi, akuntabilitas, serta kepatuhan terhadap prinsip-prinsip syariah.
ANALISIS PRINSIP 5C PADA PEMBIAYAAN KUR SEBAGAI UPAYA MEMINIMALISIR PEMBIAYAAN BERMASALAH (STUDI KASUS BSI KCP SURABAYA RUNGKUT 1) Aminin, Rista Izza; Toyyibatus Samsiah; Nurul Aulia Herlina Angganita; Siti Nur Azizah; Hafidz Akmal Khoirony; Muhammad Iqbal Surya Pratikto
Al-Iqtishad: Jurnal Ekonomi Syariah Vol. 6 No. 02 (2025): Januari-Juni 2025
Publisher : Program Studi Ekonomi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/al-iqtishad.v6i2.1094

Abstract

Indonesia's stable economic growth opens opportunities for people to access financing, especially through the KUR program that supports the Micro, Small and Medium Enterprises (MSMEs) sector. Bank Syariah Indonesia, as one of the largest Islamic banks, also provides KUR services to support the growth of MSMEs. However, behind the ease of access to financing, the risk of non-performing financing remains a challenge that must be anticipated. This research aims to analyze the application of the 5C principles in the KUR financing process at BSI KCP Surabaya Rungkut 1 and the extent to which these principles are effective in minimizing the risk of non-performing financing. The research method used is descriptive qualitative with primary data from in-depth interviews and secondary data from KUR financing documents, scientific literature, journals, and relevant previous research. The results showed that BSI KCP Surabaya Rungkut 1 applies the 5C principle thoroughly, including character, capacity, capital, collateral, and condition of economy as a reference in assessing customer eligibility. In addition, the post-disbursement monitoring process is carried out regularly through account monitoring and direct visits to business locations. The consistent application of the 5C principles has proven to help banks reduce the risk of non-performing financing while maintaining the quality of the KUR financing portfolio at BSI KCP Surabaya Rungkut 1.
Co-Authors Aminin, Rista Izza Hafidz Akmal khoirony Pratikto, Muhammad Iqbal Surya Siti Nur Azizah Toyyibatus Samsiah