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All Journal Jurnal Inovasi Ekonomi Syariah dan Akuntansi Jurnal Intelek Insan Cendikia Ekopedia: Jurnal Ilmiah Ekonomi
Megania Kharisma
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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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.
Implementasi Akuntansi Syariah Akad Istishna Pada System Pre Order Studi Kasus Jual Beli Online Marketplace Shopee Laila Khusnul Khotimah; Zulfa Nur Angraini; Asiyah Intan Nurfianti; 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/featn165

Abstract

This study aims to determine the implementation of Sharia Accounting for the Istishna' Contract in the Pre-Order System in the Shopee Online Marketplace. This study uses a qualitative method with a descriptive approach. Based on the results of the study regarding the implementation of the Istishna' contract in the pre-order (PO) system on the Shopee marketplace, it can be concluded that the PO practice on the platform can be recommended as an Istishna' contract, but only under certain conditions. This conclusion was obtained through an analysis of Sharia theory, PSAK 104, field observations, and interviews with Shopee sellers and buyers.
ANALISIS RISIKO DAN PENANGANAN PADA PEMBIAYAAN BERMASALAH DALAM AKAD MUSYARAKAH (STUDI KASUS BANK SYARIAH INDONESIA) Anni Siti Rahmi; Anna Siti Rahma; Ilham Marsendi Susanto; Megania Kharisma
Jurnal Intelek Insan Cendikia Vol. 2 No. 12 (2025): Desember 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan menganalisis risiko dan penanganan pembiayaan musyarakah yang bermasalah di BSI, dengan mengisi kesenjangan kajian yang secara spesifik meneliti akad ini dan implementasinya di BSI sebagai bank syariah terbesar nasional. Metode yang digunakan adalah kualitatif terstruktur yang menggabungkan wawancara mendalam, observasi, dan telaah dokumen di BSI. Hasil penelitian mengidentifikasi bahwa penyebab pembiayaan bermasalah bersifat kompleks, melibatkan faktor internal nasabah (misalnya, side streaming dan kelemahan manajemen usaha), faktor eksternal (seperti perlambatan ekonomi dan fluktuasi harga), serta faktor dari pihak bank (keterbatasan due diligence dan monitoring). Risiko utama dalam pembiayaan Musyarakah mencakup Risiko Kredit (Default), Risiko Bisnis, Risiko Syariah, dan Risiko Konsentrasi. BSI menangani masalah ini dengan pendekatan bertahap melalui prinsip 3R: Rescheduling (penyesuaian waktu/tenor), Reconditioning (perubahan syarat/nisbah bagi hasil), dan Restructuring (penataan ulang struktur, termasuk konversi akad), sebelum akhirnya menempuh jalur litigasi sebagai opsi terakhir. Strategi 3R terbukti efektif dalam memitigasi risiko gagal bayar dan menjaga kualitas aset produktif.
Pelaksanaan dan Sistem bagi Hasil Pembiayaan Al-Mudharabah pada Bank Muamalat di Rangkasbitung Diny Mutiara; Muhamad Rizal; Qaila Sofiani; Megania Kharisma
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 1 (2026): Januari: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i1.1848

Abstract

This study aims to comprehensively examine the implementation and mechanisms for results in Al-Mudharabah financing at Bank Muamalat Rangkasbitung, while also assessing the level of compliance of its implementation with sharia principles. This study applies a qualitative descriptive method with a field study approach involving direct observation, interviews, and review of documents related to Mudharabah financing procedures. The research findings show that Bank Muamalat Rangkasbitung implements a profit-sharing system based on the principles of justice (al-'adl) and trustworthiness (al-amanah). The profit-sharing scheme is carried out proportionally according to the ratio agreed upon in the initial contract, so that both parties have clarity regarding rights and responsibilities. The implementation of this system not only ensures the avoidance of usury but also strengthens the partnership between the bank and customers through practices of transparency, information disclosure, and a shared commitment to business management. Overall, these findings show that the implementation of Al-Mudharabah financing at Bank Muamalat Rangkasbitung has been running in line with several sharia values ​​and even supports the realization of fair, ethical, and sustainability-oriented Islamic economic practices. Thus, Mudharabah financing at the branch can be an example of the effective implementation of sharia contracts and is able to encourage the development of the sharia financial sector at the local level.
Co-Authors Adha Sagita Sari Anna Siti Rahma Anni Siti Rahmi Asiyah Intan Nurfianti Diny Mutiara Ilham Marsendi Susanto Laila Khusnul Khotimah Muhamad Rizal Qaila Sofiani Sintia Intan Nuraini Vanny Rezky Pratiwi Zulfa Nur Angraini