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All Journal Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Moh. Yusron Ali
UIN Mataram
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Evaluation of The Implementation of PSAK 102 In Murabahah Financing At KSPPS El Rahma Lombok Rinjani Cahyadi, Haris; Ali, Moh. Yusron; Muhajir, Ahmad Khofi; Iqbal, M. Haeri; Astini, Yuli
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 11 No 1 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v11i1.1545

Abstract

This study aims to evaluate the implementation of Financial Accounting Standards Statement (PSAK) 102 on murabahah accounting in financing practices at KSPPS El Rahma Lombok Rinjani, focusing on the recognition, measurement, presentation, and disclosure aspects. The study used a descriptive qualitative method through in-depth interviews with the management and the Sharia Supervisory Board, field observations, and documentation studies. The results of the study indicate that the implementation of PSAK 102 is generally in accordance with the provisions of sharia accounting standards, supported by a software-based accounting information system that facilitates consistent recording, reporting, and verification of transactions. Challenges faced include the need for regular system updates, increasing human resource capacity in understanding changes to standards, and developing data-based evaluation indicators to measure compliance. On the other hand, there are opportunities in the form of active support from the Sharia Supervisory Board, as well as the potential for strengthening accounting technology for better efficiency and transparency. The study's conclusion confirms that optimizing technology integration, continuous training, and strengthening the internal control system are strategic steps to ensure a more optimal, transparent, and sustainable implementation of PSAK 102 at KSPPS El Rahma Lombok Rinjani.
Penilaian Atas Pengelolaan Keuangan Desa Menurut Permendagri Nomor 113 Tahun 2014 (Studi Kasus di Desa Lendang Nangka Kecamatan Masbagik) Moh. Yusron Ali
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9787

Abstract

This research aim to to assess monetary management of countryside according to Permendagri number 113 year 2014 in case study in countryside of Lendang Nangka District of Masbagik. Subjek in this research is monetary management of countryside pursuant to Permendagri number 113 year 2014 and becoming this research object is countryside of Lendang Nangka district of Masbagik. Result of research is monetary management of countryside pursuant to Permendagri number 113 year 2014 about Management of Finance Countryside in done/conducted case study in countryside of Lendang Nangka district of Masbagik have pursuant to Permendagri number 113 year 2014. As for efficacy of Government of Countryside in executing applying of Permendagri number 113 year 2014 about Management of Finance Countryside is the existence of Human Resource adequate (SDM) and team cooperation or between Chief if the desk part of communicative in working regional goodness of Countryside office of Lendang Nangka and also moment reside in field to see problems that happened which is later; then made by reference device Regulation of Countryside about APBDESA. Keyword: monetary management, countryside finance, countryside
Co-Authors Astini, Yuli Cahyadi, Haris Iqbal, M. Haeri Muhajir, Ahmad Khofi