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All Journal Ekopedia: Jurnal Ilmiah Ekonomi Indonesia Economic Journal
Adha Sagita Sari
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Economics, Econometrics & Finance

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Penerapan PSAK Syariah Terhadap Penyajian Sukuk Dalam Pelaporan Keuangan pada Bank Syariah Indonesia Adha Sagita Sari; Vanny Rezky Pratiwi; Sintia Intan Nuraini; Megania Kharisma
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/qr8h8594

Abstract

                                                                                                         ABSTRACT The development of Islamic banking in Indonesia has led to the increasing use of sharia-compliant financial instruments, particularly sukuk, both as investment instruments and funding sources. Bank Syariah Indonesia (BSI), as the largest Islamic bank in Indonesia, plays a strategic role in managing and reporting sukuk, making compliance with Sharia Financial Accounting Standards essential. This study aims to analyze the presentation and disclosure of sukuk in the financial statements of Bank Syariah Indonesia and to assess their conformity with Sharia Accounting Standards, particularly PSAK 110 on Sukuk Accounting. This research adopts a descriptive qualitative approach using documentation and literature review methods. Data were collected from BSI’s publicly available financial statements and annual reports and analyzed using content analysis based on the provisions of PSAK 110. The findings indicate that BSI has systematically presented sukuk as part of securities held and securities issued, while sukuk returns have been recognized in the income statement in accordance with the underlying contracts. Overall, the practices related to recognition, measurement, and presentation of sukuk are largely consistent with PSAK 110. However, the disclosure of sukuk information in the Notes to the Financial Statements remains relatively general, particularly regarding contract structures, underlying assets, fair value measurement methods, and associated risks. These results suggest opportunities to enhance the depth and transparency of sukuk disclosures in order to improve the quality of Islamic financial reporting.
Studi Analisis Rasio Keuangan untuk Menilai Kesehatan Koperasi Berdasarkan Laporan Tahunan Elza Mariska; Amilia Setiyawati; Vanny Rezky Pratiwi; Subaidah; Adha Sagita Sari
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/r39fjk48

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kesehatan keuangan Koperasi Pegawai Republik Indonesia (KPRI) Bina Raharja Surabaya berdasarkan laporan keuangan tahun 2022–2023. Metode yang digunakan adalah pendekatan deskriptif kualitatif dengan teknik analisis rasio keuangan yang meliputi rasio likuiditas, solvabilitas, dan profitabilitas. Data penelitian berupa data sekunder yang diperoleh dari laporan keuangan tahunan koperasi dan dokumen Rapat Anggota Tahunan (RAT). Hasil penelitian menunjukkan bahwa dari sisi likuiditas, koperasi berada pada kondisi sangat likuid berdasarkan current ratio, meskipun cash ratio masih berfluktuasi. Dari sisi solvabilitas, koperasi menunjukkan kondisi yang sangat baik dengan tingkat ketergantungan terhadap utang yang rendah. Namun, dari sisi profitabilitas, kinerja koperasi masih tergolong cukup hingga kurang, ditunjukkan oleh nilai ROA dan ROE yang cenderung menurun. Secara keseluruhan, KPRI Bina Raharja berada dalam kondisi sehat, tetapi perlu meningkatkan efektivitas pengelolaan aset dan modal untuk meningkatkan Sisa Hasil Usaha (SHU).  
Co-Authors Amilia Setiyawati Elza Mariska Megania Kharisma Sintia Intan Nuraini Subaidah Vanny Rezky Pratiwi