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

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Pengaruh Inovasi Digital dan Transparansi Terhadap Kepatuhan Akad Murabahah pada Bank Syariah Iidonesia Di KC Simprung Nuraliza, Della; Riska, Ai Alpha 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.v2i3.473

Abstract

The development of digital technology and transparency in Islamic banking has generated important implications for compliance in the implementation of murabahah contracts. This study aims to examine the impact of digital innovation and transparency on murabahah contract compliance at Bank Syariah Indonesia (BSI), Simprug Branch Office. A quantitative research approach was employed, with data collected through questionnaires distributed to 30 murabahah financing customers who utilize BSI’s digital services. The data were analyzed using multiple linear regression techniques with the assistance of statistical software. The findings indicate that digital innovation has a positive and significant effect on murabahah contract compliance. Transparency also demonstrates a positive and significant impact on murabahah contract compliance. Furthermore, digital innovation and transparency simultaneously show a significant influence on murabahah contract compliance. These results suggest that the implementation of digital technology accompanied by transparent information disclosure can enhance the conformity of contract execution with Sharia principles. Therefore, strengthening transparent and integrated digital aspects is a strategic element in maintaining Sharia compliance and increasing customer trust in Islamic banking.
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 Alawi, Tassyah Nuraliza, Della Riska, Ai Alpha Nurul Riska, Ai Nurul