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Abdul Syukur, R. Dudung
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Penerapan Prinsip Akad Wadiah Pada Tabungan Easy Wadiah (Studi Kasus Bank Syariah Indonesia Kantor Cabang Pembantu Bogor Ahmad Yani) Ningsih, Sutiya; Abdul Syukur, R. Dudung; Faizal, Harun
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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This study aims to describe the application of the wadiah contract principle in easy wadiah savings at the Ahmad Yani branch office of Bank Syariah Indonesia, identifying the advantages and disadvantages of easy wadiah savings products. The method used in this study is descriptive qualitative with a case study type of research. The data sources in this study were primary and secondary data, with data collection techniques including observation, interviews, and documentation. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings of this study were based on interviews regarding the application of wadiah contracts. The results show that the procedure for implementing the wadiah contract in the Easy Wadiah savings product begins when an agreement is made between the two parties. It then describes that the implementation of the wadiah contract principle in Easy Wadiah savings at the Bogor Ahmad Yani branch office of Bank Syariah Indonesia has been implemented and carried out properly in accordance with the principles and provisions of sharia based on the Qur'an, and is in accordance with the MUI DSN Fatwa No.02/DSN-MUI/IV/2000 concerning savings that use the wadiah yad adh-dhamanah contract in the application of its products and is in accordance with PSAK 401 which regulates the presentation of sharia financial reports containing recognition, measurement, presentation, and disclosure. The advantages of easy wadiah savings are that they are free of administration fees, require an easy initial deposit to open an account, are affordable, are managed based on sharia principles, and funds can be withdrawn at any time. The disadvantages of the Easy Wadiah savings account are that there is no profit sharing, it is not suitable for customers who want to invest, and there are no bonuses. The limitations of this study are that it concerns the application of the wadiah contract principle in the Easy Wadiah savings account.
Pengaruh Struktur Modal Dan Profitabilitas Terhadap Kualitas Laba (Sub Sektor Makanan Dan Minuman Di Bei 2019-2023) Ahmad, Hardianti; Sundarta, H. M. Imam; Abdul Syukur, R. Dudung
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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This study aims to analyze the effect of capital structure and profitability on earnings quality in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The population in this study consists of 20 food and beverage companies listed on the IDX. Using a purposive sampling technique, a total of 100 observational samples were obtained over five years of observation. This research employs a quantitative approach with secondary data obtained from the companies’ annual financial statements. Data analysis was conducted using multiple linear regression, with t-tests to examine partial effects and an F-test to examine simultaneous effects. The results show that capital structure has a positive and significant effect on earnings quality, with a significance value of 0.001 < 0.05 and a t-value of 3.5 > t-table 1.99. Profitability also has a positive and significant effect on earnings quality, with a significance value of 0.003 < 0.05 and a t-value of 3.0 > t-table 1.99. Simultaneously, capital structure and profitability significantly affect earnings quality, with an F-test significance value of 0.000 < 0.05. The study concludes that optimal management of capital structure and profitability can enhance the earnings quality of food and beverage companies
Analisis Perbandingan Akad Murabahah dan Akad Musyarakah Mutanaqisah (MMQ) Pada Pembiayaan KPR (Studi Kasus Pada Bank Syariah Indonesia Kantor Cabang Pembantu Bogor Ahmad Yani) Fitriani, Ucu; Abdul Syukur, R. Dudung; Faizal, Harun
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Banks have various products that aim to support the needs of the community. One of these products is mortgage financing (KPR), according to the population and civil registration office, the population of Indonesia was 282,477,584 in the first semester of 2024 and will continue to grow. This indicates that housing is an important need for people to support their lives. The purpose of this study is to provide access to solutions for the community to own a house easily and to gain a deeper understanding of financing based on sharia principles. The methodology used in this study is a qualitative method with field research . Data collection was conducted through observation, interviews, and documentation, and the data was then analyzed using descriptive analysis methods. The results of this study show that the Musyarakah Mutanaqisah contract is considered more suitable for use at BSI KCP Bogor Ahmad Yani compared to the Murabahah contract. This is supported by data on the number of financing customers in 2024, with 1,300 customers using the Musyarakah Mutanaqisah contract compared to 900 customers using the Murabahah contract.