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All Journal JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
Putri, Pebryanti Ananda
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Humanities Economics, Econometrics & Finance

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Analisis Distribusi Sisa Hasil Usaha Pada Koperasi Konsumen Pegawai Dinas Kependudukan Dan Pencatatan Sipil DKI Jakarta 2024 Pratama, Ivana Kalista Intan; Putri, Intan Febriana; Lestari, Amanda; Putri, Pebryanti Ananda
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.466

Abstract

This study aims to analyze the distribution mechanism of Surplus (SHU) at the KOPPEG Consumer Cooperative of the Population and Civil Registration Office of DKI Jakarta Province in 2024, evaluate its compliance with regulations, and formulate strategies for SHU improvement. The research employed a descriptive qualitative approach with data collection through in-depth interviews and documentation studies. Results showed that SHU in 2024 reached Rp 570,515,784, increasing 57.26% from the previous year. The SHU distribution mechanism complied with Law No. 25 of 1992 and the cooperative’s bylaws, allocating 60% to members (70% based on transaction participation, 30% based on capital contribution) and 40% for cooperative funds. Financial performance indicated healthy conditions with liquidity ratio of 284.75%, solvency ratio of 34.80%, and profit margin of 14.28%. The SHU distribution positively impacted member welfare, membership growth of 5.6%, and capital strengthening of 8.68%. SWOT analysis identified high dependency on the savings and loan unit (96.84%) as the main weakness. Strategic recommendations include business unit diversification, service digitalization, and credit risk management enhancement.
Mekanisme Penggunaan Akad Murabahah Dalam Pembiayaan Pemilikan Rumah Pada PT. Bank Syariah Indonesia KC Tangerang Ciledug Putri, Intan Febriana; Alawi, Tassyah; Putri, Pebryanti Ananda
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.469

Abstract

This study aims to analyze the mechanism of murabahah contract implementation in home ownership financing at PT BSI KC Tangerang Ciledug. Murabahah is a sale and purchase contract that discloses the acquisition price and profit margin agreed upon between the seller and the buyer. Sharia-based home financing has become an alternative for Muslim communities who wish to conduct transactions in accordance with Islamic principles. This research employs a descriptive qualitative method with data collection techniques through interviews, observation, and documentation studies. Primary data was obtained through interviews with Account Officers and operational staff, while secondary data was obtained from internal bank documents, DSN-MUI fatwas, and related regulations. The research findings indicate that BSI KC Tangerang Ciledug offers two main home financing products using murabahah contract: BSI Griya Hasanah for commercial property financing and BSI KPR Sejahtera for subsidized housing for Low-Income Communities. The murabahah contract mechanism follows sharia sale and purchase principles with structured stages including customer needs identification, wakalah process, transparent price and margin determination, execution of sale and purchase contract, and fixed installment payments. The implementation of murabahah contract complies with DSN-MUI Fatwa Number 04/DSN-MUI/IV/2000 by applying the principles of price transparency, margin certainty, and fairness for both parties.
Co-Authors Alawi, Tassyah Lestari, Amanda Pratama, Ivana Kalista Intan Putri, Intan Febriana