Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah
Niluh Anik Sapitri
Institut ‘Aisyiyah Sulawesi Selatan, Indonesia
Religion Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Sistem Keuangan Islam dan Perkembangannya: Kajian Historis Berbasis Prinsip Syariah: Islamic Financial System and Its Development: Historical Study Based on Sharia Principles Arsyil Arsyil; Niluh Anik Sapitri
HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah Vol. 2 No. 1 (2026): HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah (In Progress Issue)
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, Politeknik Wahdah Islamiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine the development of the Islamic financial system through a historical perspective and Sharia principles as its operational foundation. The research method employed is qualitative with a library research approach, utilizing secondary data obtained from relevant scientific literature, academic books, and official reports. Research findings indicate that the Islamic financial system has evolved from simple muamalah practices in the classical period into an institutionalized modern industrial structure in the 20th century. Core principles such as the prohibition of riba, gharar, and maysir serve as an ethical framework ensuring justice, transparency, and risk balance in transactions. The scale of this system continues to increase globally, with total assets reaching approximately USD 4.0 trillion in 2021, driven by the growth of Islamic banking instruments and sukuk. The Islamic financial system demonstrates a high adaptive capability to modern market dynamics through product innovation and the integration of financial technology. The research concludes that the profit-sharing economic model is a sustainable alternative capable of strengthening global financial stability and economic inclusion.
Implementasi Akuntansi Transaksi Murabahah Berdasarkan PSAK 102 dalam Meningkatkan Transparansi dan Kepatuhan Syariah pada Lembaga Keuangan Syariah: Implementation of Murabahah Transaction Accounting Based on PSAK 102 in Increasing Transparency and Sharia Compliance in Sharia Financial Institutions Farhan Al-Habsy; Niluh Anik Sapitri
HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah Vol. 2 No. 1 (2026): HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah (In Progress Issue)
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, Politeknik Wahdah Islamiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to conceptually examine the implementation of murabahah transaction accounting based on PSAK 102 and its role in improving and increasing sharia compliance in sharia financial institutions. A qualitative and normative approach is used through literature study, with a focus on normative provisions, standards and ethical considerations in sharia accounting. The findings show that consistent application of PSAK 102 can significantly improve financial reporting compliance and ensure that accounting treatment is in line with sharia principles. This study concludes that effective implementation of PSAK 102 functions as a normative instrument that strengthens accountability and reliability in sharia financial reporting, thereby increasing stakeholder trust and institutional legitimacy.
Strategi Penerapan PSAK 104 pada Transaksi Istishna: Menuju Laporan Keuangan yang Baik: Strategy for Implementing PSAK 104 in Istishna Transactions: Towards Good Financial Reports Nurul Wahyu; Niluh Anik Sapitri
HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah Vol. 2 No. 1 (2026): HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah (In Progress Issue)
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, Politeknik Wahdah Islamiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The implementation of good accounting standards, particularly PSAK 104, is crucial for preparing transparent and accurate financial statements in Indonesia. PSAK 104 regulates the recognition, measurement, and disclosure of revenue from istishna transactions, which are agreements for the purchase of goods that do not yet exist and will be produced. This research explores the impact of implementing PSAK 104 on the transparency of financial statements, as well as the challenges faced by companies in its implementation. The findings indicate that a deep understanding of accounting standards, support from information technology, and training for accounting personnel are key strategies to enhance reporting quality. This study aims to contribute to better accounting practices and promote business sustainability in Indonesia.
Co-Authors Arsyil Arsyil Farhan Al-Habsy Nurul Wahyu