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All Journal Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Riset Multidisiplin Edukasi
Fajrin Ramadhani
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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Akuntansi Mudharabah pada Keuangan Syariah Indonesia: Menjembatani Teori, Praktik, dan Tantangan Implementasi Wilda Ningsih; Haidar Hafizh Alramdhani; Arif Maulana; Fajrin Ramadhani; Mukhlishotul Jannah
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 1 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i1.3397

Abstract

Meskipun aset perbankan syariah Indonesia mencapai Rp960,82 triliun pada Q1 2025, pembiayaan mudharabah hanya berkontribusi 6–8%, menunjukkan adanya kesenjangan signifikan antara prinsip fiqh muamalah serta PSAK 105 dengan praktik di bank syariah dan Baitul Maal wat Tamwil (BMT). Kajian ini bertujuan menganalisis keselarasan teori antara fiqh dan PSAK 105, mengeksplorasi praktik empiris, mengidentifikasi tantangan implementasi utama, serta mengusulkan solusi untuk menghidupkan kembali mudharabah sebagai instrumen inti keuangan syariah yang inklusif. Tinjauan literatur sistematis dengan analisis tematik dan triangulasi sumber dilakukan dengan memanfaatkan jurnal akademik, laporan regulasi, dan literatur fiqh terbitan utamanya tahun 2018–2025. Prinsip fiqh dan PSAK 105 selaras secara fundamental pada profit-and-loss sharing (PLS), namun implementasi terhambat oleh deviasi kontrak, masalah agensi, biaya monitoring tinggi, keterbatasan kompetensi SDM, serta lambatnya adopsi teknologi digital seperti blockchain dan fintech syariah. Diperlukan pedoman regulasi terkoordinasi, peningkatan literasi digital, dan kolaborasi multistakeholder untuk menutup kesenjangan tersebut
Analisis Manajemen Piutang dalam Meningkatkan Likuiditas Perusahaan Wilda Ningsih; Haidar Hafizh Alramdhani; Arif Maulana; Fajrin Ramadhani; Ning Tyas Arlita; Najha Khairotunnisa; Mukhlishotul Jannah
Jurnal Riset Multidisiplin Edukasi Vol. 3 No. 6 (2026): Jurnal Riset Multidisiplin Edukasi (Juni 2026)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v3i6.2240

Abstract

This study aims to analyze the effect of receivables management on improving corporate liquidity, focusing on credit policies, collection procedures, and the integration of Islamic economic principles. The background of this research is based on the phenomenon of cash flow gap that often occurs in Indonesian companies, where poorly managed trade receivables cause company funds to be trapped for long periods, threatening liquidity stability even though the profits generated are positive. The research method used is a descriptive quantitative approach with a causal-comparative design, using secondary data in the form of audited annual financial statements. Data collection techniques include documentation studies, literature reviews, and structured interviews (optional), with the population consisting of company financial statements since operations began, and samples taken through purposive sampling based on specific criteria. The results show that effective receivables management through the implementation of strict credit standards based on 5C analysis (Character, Capacity, Capital, Collateral, Condition), monitoring of aging schedules, and digitization of collection systems positively contributes to accelerating receivable turnover and reducing Days Sales Outstanding (DSO). From the Islamic economic perspective, the implementation of DSN-MUI Fatwa No. 17 regarding sanctions (Ta'zir) for capable customers who delay payments proves effective in creating debtor discipline without violating anti-usury principles, thereby smoothing cash inflow. In conclusion, there is a positive and significant relationship between receivable turnover and liquidity as measured by Current Ratio and Quick Ratio, while DSO is inversely related to liquidity. This study recommends that companies balance credit policies with liquidity capacity, adopt automated collection technology, and for Islamic institutions, socialize ethical sanctions as financial discipline education.
Co-Authors Arif Maulana Haidar Hafizh Alramdhani MUKHLISHOTUL JANNAH Najha Khairotunnisa Ning Tyas Arlita Wilda Ningsih