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All Journal Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Intelek Insan Cendikia
Anna Siti Rahma
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Religion Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences

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THE IMPACT OF THE IMPLEMENTATION OF EMKM SAK AND ACCOUNTING UNDERSTANDING ON TAXPAYER COMPLIANCE IN MSMES Mia Septiara Siringo Ringo; Dewinta Putri Ardana; Anna Siti Rahma; Anni Siti Rahmi; Muhammad Rahman
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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This study aims to analyze the effect of the Implementation of SAK EMKM and Accounting Understanding on Tax Compliance of UMKM. Indonesia is a country whose main source of income comes from taxes, but the realization of tax revenue until the end of September 2025 was recorded to have only reached 62.4% of the set target. UMKM have a strategic role in the economy, but many actors still have minimal understanding of accounting, thus facing challenges in financial reporting. Therefore, DSAK IAI established SAK EMKM with the aim of increasing transparency and accountability of entity financial reporting. The study population was all UMKM registered in Palmerah District (100 business units), with the sample determined using the Solvin formula. The variables of SAK EMKM Implementation (X1) and Accounting Understanding (X2) were tested for their simultaneous and partial effects on Taxpayer Compliance (Y). Data were collected through a questionnaire with a five-level Likert Scale. The results are expected to be positive and significant, because good accounting implementation will improve the accuracy of financial reports as a basis for calculating tax payable and encourage taxpayer willingness.
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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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.
Co-Authors Anni Siti Rahmi Dewinta Putri Ardana Ilham Marsendi Susanto Megania Kharisma Mia Septiara Siringo Ringo Muhammad Rahman