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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Ekopedia: Jurnal Ilmiah Ekonomi
Sintia Intan Nuraini
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Economics, Econometrics & Finance Other

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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.
ANALISA PENERAPAN DIGITALISASI SISTEM PEMBAYARAN PBB TERHADAP EFEKTIVITAS PENERIMAAN PBB DI KELURAHAN SUKABUMI UTARA Dina Era Ermawati; Aliffia Rosada Nibros; Sintia Intan Nuraini; Nadia Lusiana
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.37968

Abstract

This study aims to analyze the implementation of digitalization in the Land and Building Tax (PBB) payment system and its effectiveness on PBB revenue realization in Sukabumi Utara Subdistrict. The research is motivated by the government’s need to improve efficiency, transparency, and accuracy in tax payment processes through the use of digital technology. A descriptive qualitative method was employed, with data collected through interviews, observations, focus group discussions (FGD), and analysis of PBB revenue documents from 2017 to 2024. The findings reveal that digitalization through mobile banking, e-commerce platforms, and payment points has technically simplified the payment process. However, its effectiveness has not reached its full potential due to gaps between the ideal digital system and actual conditions in the field. Key obstacles include low levels of digital literacy among residents, limited socialization regarding regulatory changes, annual variations in PBB policies, and difficulties accessing or downloading digital Tax Notification Letters (SPPT). The revenue data also show significant fluctuations, which are more strongly influenced by fiscal policy changes than by digitalization itself. This is evident from sharp increases in revenue in 2020 and 2023, driven by adjustments in property value assessments (NJOP) and tax exemption policies. Gap analysis indicates that fiscal regulations exert a stronger influence than the convenience offered by digital payment systems. The study concludes that while digitalization enhances efficiency and transparency, improved tax revenue requires more intensive regulatory socialization, automated notification systems, and stable policy frameworks. Recommendations include providing digital assistance services at the subdistrict office and improving community digital literacy to optimize PBB revenue and local government income.
Co-Authors Adha Sagita Sari Aliffia Rosada Nibros Dina Era Ermawati Megania Kharisma Nadia Lusiana Vanny Rezky Pratiwi