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All Journal Al-Iffah: Journal of Islamic Sciences Research Al-Abqori: Journal of Islamic Thought Studies
Zami Salsabela
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Religion Humanities Education Social Sciences

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Analisis Akuntansi Wakaf Pada Entitas ABC Imam Baihaqi; Imroatul Hasanah; Zami Salsabela; Muhammad Syarofi; Yuan Gang Tsai
Al-Iffah: Journal of Islamic Sciences Research Vol. 1 No. 3 (2025)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/iffah.v1i3.11

Abstract

Waqf accounting is a field that focuses on the management and reporting of waqf assets characterized by the application of Islamic law. In general, waqf is a legal act carried out by a person (wakif) to endow part of his assets for the benefit of worship and community welfare, either for a certain period of time or forever. The analysis of waqf accounting in the ABC entity aims to evaluate the application of PSAK 112 in the management and reporting of waqf assets. This research method uses qualitative research methods such as class action, case studies, and others. Waqf assets can be in the form of movable and immovable objects. This recognition must comply with special rules regarding the transfer of control over economic interests in assets.  
Implementation of the Istishna Contract in Mrs. Zami's Sewing Business Zami Salsabela; Muhammad Syarofi
Al-Abqori: Journal of Islamic Thought Studies Vol. 1 No. 3 (2025)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/abqori.v1i3.11

Abstract

The istishna' contract is a form of sale and purchase contract in which someone orders the manufacture of certain goods with specifications and conditions that have been agreed upon between the orderer and the seller. The aim of this research is the application of the Istishna contract in the sewing business to create transactions that are fair, transparent and in accordance with sharia provisions, while ensuring that accounting records are carried out in accordance with the standards regulated in PSAK 104. This research method aims to use a descriptive qualitative approach with a study method case, which focuses on Mrs. Zami applies the Istishna agreement in their transactions. The research results explain that Mrs. Zami has implemented the mudharabah contract in providing satisfactory service and results to customers, from implementing the ishtisna contract in his sewing business. Zami is a place that provides a wide choice of concepts and models, ranging from formal to non-formal. Mrs. Zami has implemented the ishtishna contract as a growth financing solution with the balance sheet financial report obtaining total assets of 2,925,000 and total liabilities of 2,925,000. Meanwhile, for the financial report, the change in capital which previously amounted to 1,450,000 in November became 2,925,000, with a total net profit obtained of 1,475,000. Novelty of the results of this research found that the application of the ishtishna contract as a financing solution for Mrs. Zami.
Co-Authors Imam Baihaqi Imroatul Hasanah Syarofi, Muhammad Yuan Gang Tsai