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All Journal al-Afkar, Journal For Islamic Studies BAABU AL-ILMI: Ekonomi dan Perbankan Syariah
Haris Santoso
Universitas Ma’arif Lampung
Religion Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Penerapan Penalti pada Pencaiaran Deposito Mudharabah Sebelum Jatuh Tempo di Bank Aman Syariah Dian Widia Asmerianti; Haris Santoso
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.v11i2.10859

Abstract

Mudharabah deposits are a fund collection product in sharia banking which is carried out based on a cooperation agreement between the customer as shohibul maal and the bank as mudharib with a profit sharing system. This product has a certain period of time so that funds cannot be withdrawn before maturity. However, in practice there are still customers who withdraw their deposits before they are due, because of the urgent need to anticipate this, Sharia safe banks implement a penalty policy as a consequence of contract violations. This research aims to analyze the application of penalties for disbursement of mudharabah deposits before maturity and assess the effectiveness of penalties in preventing customers' decisions to withdraw funds early. This research uses a qualitative method with a descriptive approach through interview techniques, observation and documentation. The research results show that penalties function as a control for customers not to withdraw deposits before maturity, but are not always the main consideration in customer decision making when faced with urgent economic needs.
Analysis of the Level of Public Trust in Zakat Management by Laziznu Metro City Through Partnership with BMT Artha Buana Metro Putri Lestari Ramadhani; Haris Santoso
al-Afkar, Journal For Islamic Studies Vol. 9 No. 2 (2026)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v9i2.3369

Abstract

This study aims to analyze the level of public trust in zakat management by LAZISNU Metro City and to determine the role of the partnership between LAZISNU Metro City and BMT Artha Buana Metro in improving the effectiveness of zakat management. This research uses a qualitative approach with a descriptive method. Data were obtained through interviews, observations, and documentation with informants consisting of the Head of LAZISNU Metro City, the Manager of BMT  Artha Buana Metro, and one of the muzakki. The collected data were analyzed through the stages of data reduction, data presentation, and conclusion drawing. The results of the study show that the level of public trust in zakat management by LAZISNU Metro City is still not fully optimal, as some people still prefer to distribute their zakat directly to mustahik. However, from the institutional perspective, the level of public trust shows an increase, which is indicated by the growing number of muzakki and community participation in LAZISNU social programs. The partnership between LAZISNU Metro City and BMT Artha Buana Metro is implemented in the form of cooperation in the collection and distribution of zakat funds in a formal and administrative manner. Factors influencing public trust include trust in the institution, a well-planned organizational work system, centralized management of zakat funds, and the mechanism of zakat distribution carried out through a survey process of prospective mustahik. Based on these findings, it is recommended that LAZISNU Metro City continue to improve transparency and accountability in zakat management, strengthen public socialization regarding the importance of distributing zakat through official institutions, and optimize cooperation with Islamic financial institutions such as BMT to enhance the effectiveness of zakat collection and distribution.
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 Dian Widia Asmerianti Ika Trisnawati Alawiyah Putri Lestari Ramadhani