Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal al-Afkar, Journal For Islamic Studies BAABU AL-ILMI: Ekonomi dan Perbankan Syariah
Ika Trisnawati Alawiyah
Universitas Ma’arif Lampung
Religion Economics, Econometrics & Finance Education Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Risiko dan Strategi Mitigasi Layanan Door To Door Pada Produk Pembiayaan Murabahah (Studi Kasus BMT Assyafi’iyah Berkah Nasional KC Metro) Zahrotul Firdaus; Ika Trisnawati Alawiyah
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 11, No 2 (2026): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v11i2.10888

Abstract

This study aims to analyze the risks and mitigation strategies implemented in the door-to-door service of murabahah financing products at BMT Assyafi’iyah Berkah Nasional, Metro Branch Office. The service is designed to improve financing accessibility for members, particularly micro-entrepreneurs; however, its implementation poses potential operational and financing risks. Using a qualitative descriptive approach, data were collected through observation, in-depth interviews, and documentation. The findings reveal that operational risks include limited field supervision, potential transaction recording errors, security risks for field officers, and high operational costs, while financing risks involve payment delays and an increase in Non-Performing Financing (NPF) due to members’ business instability. To mitigate these risks, BMT applies prudential principles through 5C analysis, multi-layered supervision, the use of an integrated Mobile Collection digital system, restrictions on large cash transactions, and a gradual mechanism for handling problematic financing. Overall, the study highlights that strengthening internal procedures and leveraging digital technology are key factors in maintaining the quality of murabahah financing and ensuring that the door-to-door service remains effective, secure, and compliant with sharia principles.
Analysis of the Implementation of Private Entity Financial Accounting Standards (SAK EP) in Financial Reports at BMT Assafi'iyah Berkah Nasional Tanjung Jaya Branch Office Adam Charisna Putra; Ika Trisnawati Alawiyah; Haris Santoso
al-Afkar, Journal For Islamic Studies Vol. 9 No. 3 (2026)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v9i3.3435

Abstract

The development of accounting practices in the microfinance sector requires every entity to prepare financial statements that are accurate, transparent, and reliable. The quality of accounting information plays an essential role in evaluating institutional performance, managing assets, and supporting decision-making by stakeholders. To improve the transparency and accountability of financial reporting for entities without significant public accountability, the Indonesian Institute of Accountants (IAI) introduced the Financial Accounting Standards for Private Entities (SAK EP) as a refinement of SAK ETAP. This standard is designed to be simpler and more applicable to private entities, including Baitul Maal wat Tamwil (BMT). This study aims to analyze the implementation of SAK EP in the financial statements of BMT Assyafi'iyah Berkah Nasional, Tanjung Jaya Branch Office, and to identify its compliance with the applicable accounting standards. This study employed a qualitative approach using a descriptive method. Data were collected through interviews, observations, and documentation. The results indicate that BMT has implemented SAK EP in the recognition, recording, measurement, presentation, and disclosure of financial statements in accordance with the applicable guidelines. The financial statements prepared have included the main components required under SAK EP. However, the implementation has not yet been fully optimized due to several challenges, including adjustments to the chart of accounts, limited human resource competencies in understanding the new standard, and the need to adjust accounting treatments for transactions based on Sharia contracts. Overall, the implementation of SAK EP has improved the quality of financial statements by making them more relevant, reliable, transparent, and accountable, thereby strengthening institutional governance and enhancing the confidence of members and stakeholders in the performance of BMT.
Co-Authors Adam Charisna Putra Haris Santoso Zahrotul Firdaus