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All Journal Indonesian Journal of Applied Accounting and Finance
Mahyuni
Prodi Akuntansi Lembaga Keuangan Syariah, Politeknik Negeri Banjarmasin
Economics, Econometrics & Finance

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Pengaruh Kualitas Pelayanan, Kualitas Produk, Dan Sistem Bagi Hasil Terhadap Kepuasan Nasabah Tabungan Mudharabah Studi Kasus Bank Syariah Indonesia KC Tanjung Mahyuni; Ervinia Puspitasari
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i1.14988

Abstract

The purpose of this study is to determine the influence of service quality, product quality, and the profit-sharing system on customer satisfaction of mudharabah savings at PT Bank Syariah Indonesia KC Tanjung. This research employs a quantitative method with a systematic investigative approach. Both primary and secondary data were used, with data collected through a questionnaire instrument. The collected data were then processed using SPSS. The results of the study indicate that, partially, service quality and product quality have a significant effect on customer satisfaction, whereas the profit-sharing system does not have a partial effect on customer satisfaction. Simultaneously, service quality, product quality, and the profit-sharing system have a significant influence on the satisfaction of mudharabah savings customers at Bank Syariah Indonesia KC Tanjung.
Akuntabilitas dan Transparansi Pengelolaan ZIS pada Badan Amil Zakat Nasional Provinsi Kalimantan Selatan Berliana Maharani; Basyirah Ainun; Mochammad Arif Budiman; Mahyuni
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.2576

Abstract

The low level of public trust in zakat management institutions has resulted in suboptimal zakat collection. One of the efforts to enhance public trust in zakat institutions is the implementation of a robust accounting system in zakat fund management. Proper accounting management is expected to enable zakat management organizations (OPZ) to manage zakat more effectively, efficiently, transparently, and accountably. This study employs a descriptive method with a qualitative approach to analyze the level of accountability and transparency in the National Zakat Agency (BAZNAS) of South Kalimantan Province. Data collection techniques include interviews and secondary data obtained from BAZNAS South Kalimantan Province. The findings indicate that BAZNAS South Kalimantan Province has demonstrated accountability and transparency in financial reporting, providing information related to activities and programs, auditing financial reports, preparing financial statements in accordance with applicable sharia accounting standards, and utilizing information technology in managing Zakat, Infaq, and Sadaqah (ZIS) funds. Additionally, the agency has consistently submitted accountability reports to the Governor, the Ministry of Religious Affairs, and the BAZNAS of the Republic of Indonesia.
HAMBATAN-HAMBATAN PENERAPAN ISAK 335 DALAM PENYUSUNAN LAPORAN KEUANGAN PADA MASJID AT-TAQWA BANJARMASIN Mahyuni; Basyirah Ainun; Manik Mutiara Sadewa; Lusiana Handayani
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 2 (2025): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i2.15450

Abstract

As a non-profit organization, mosques are expected to present financial statements in accordance with ISAK 35. However, the implementation of this standard at At-Taqwa Mosque Banjarmasin has not yet been optimal. This study aims to identify the problems encountered in the implementation of ISAK 35 in the preparation of mosque financial statements. This research employs a qualitative approach using interviews with mosque administrators and congregants. The findings reveal several obstacles, including the limited understanding of mosque administrators regarding financial transparency and accountability, insufficient knowledge of applicable accounting standards, and the absence of financial managers with an accounting background. In addition, the lack of demand from congregants for financial statements prepared in accordance with ISAK 35 contributes to the low motivation of mosque administrators to implement the standard.
Co-Authors Basyirah Ainun Berliana Maharani Ervinia Puspitasari Lusiana Handayani Manik Mutiara Sadewa Mochammad Arif Budiman