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All Journal Journal of Islamic Economics and Business Studies (JIEBS)
Pramesti, Angeline Wita
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Inovasi Strategis : Alternatif Keputusan Keuangan Syariah untuk Percepatan Pembangunan Daerah Tertinggal Pramesti, Angeline Wita
Journal of Islamic Economic and Business Studies Vol. 2 No. 1 (2024): June
Publisher : Business Finance Analyst Co.

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This research aims to investigate alternative decisions in spending, financing, and investment in Islamic finance as well as the research contribution to accelerating the development of rural, coastal, and underdeveloped areas. The research methodology used is descriptive analysis by collecting data from various related literature sources. The results of the research show significant potential in implementing Islamic finance as a sustainable and ethical alternative in economic development in remote areas. Sharia-compliant investment management also plays a crucial role in enhancing the competitiveness of local products through digital marketing. Furthermore, innovative Sharia-compliant financing models can also make a significant contribution to infrastructure and local economic development. The findings of this research provide practical implications relevant to decision-makers in the field of Islamic finance and lay the groundwork for further research in supporting sustainable development in marginalized areas .
Mechanism of Buying and Selling in Islamic Finance: Paradigm Transformation in Modern Financial Practices Pramesti, Angeline Wita
Journal of Islamic Economic and Business Studies Vol. 2 No. 2 (2024): December
Publisher : Business Finance Analyst Co.

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This study investigates the mechanism of buying and selling in Islamic finance with a focus on the practice of murabahah in the context of Sharia microfinance institutions in Indonesia. The aim of this study is to analyze the implementation of Islamic accounting in murabahah financing based on PSAK No. 102 at Baitul Mal wat Tamwil (BMT) in Jepara Regency. The methodology used in this research is descriptive and comparative analysis of the implementation of Islamic accounting at BMTs that are members of the NU BMT Association in Jepara Regency. Data were collected through interviews, observations, and document analysis. The results show that although some aspects have met the standards of PSAK 102, the implementation of Islamic accounting in murabahah financing at several BMTs is still not fully compliant with these standards. This is mainly related to the recognition, measurement, presentation, and disclosure of murabahah transactions and their compliance with Sharia principles.
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