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All Journal JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
Alawi, Tassyah
Unknown Affiliation
Humanities Economics, Econometrics & Finance

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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.
Analisis Penerapan SAK ETAP Pada Laporan Keuangan Koperasi Simpan Pinjam XYZ Di Cikarang Alawi, Tassyah; Nuraliza, Della; Riska, Ai Nurul; Alimnaesti, Eka
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.v2i3.492

Abstract

Transparent and accountable financial statements are key to maintaining the trust of cooperative members. This study aims to analyze and evaluate the implementation of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in the preparation of the financial statements of XYZ Savings and Loan Cooperative for the period ending December 31, 2023. The research method used is qualitative with a descriptive approach, by comparing the cooperative's financial reporting practices with the standards set in SAK ETAP. Data collection techniques include interviews with the financial department and documentation studies of financial statements. The results indicate that KSP XYZ has only prepared two main financial statement components, namely the Balance Sheet and Income Statement, out of the five components required by SAK ETAP. The cooperative has not yet prepared the Statement of Changes in Equity, Cash Flow Statement, and Notes to the Financial Statements. Although the presentation of the Balance Sheet and Income Statement substantially complies with SAK ETAP, this incompleteness indicates that the implementation of SAK ETAP at KSP XYZ is not yet fully realized. This study recommends that management complete the preparation of financial statement components, digitize the accounting information system, and enhance human resource competence to improve the quality of financial reporting.
Co-Authors Alimnaesti, Eka Nuraliza, Della Putri, Intan Febriana Putri, Pebryanti Ananda Riska, Ai Nurul