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Muhasabatuna: Jurnal Akuntansi Syariah
Published by Institut Agama Islam Syarifuddin Wonorejo Lumajang
ISSN : 27744388     EISSN : 27748855     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
MUHASABATUNA: Jurnal Akuntansi Syariah is a peer-reviewed and open-access platform that focuses on Accounting and Islamic Financial. The aim of MUHASABATUNA is to be an authoritative source of information on it’s focused. The scope of MUHASABATUNA are but strictly limited to: Syariah Accounting; Syariah Banking; Management Zakat, Infaq, Shodaqoh, and Waqf; Islamic Business Management; Syariah Insurance;
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 124 Documents
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Merger dan Akuisisi Mamik Mutammimah; Nofan Maulana Malik; Abdus Shofa Bisri; M.Aziz Harianto
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 3 No. 2 (2021): Desember
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v3i2.1171

Abstract

Dalam mendirikan sebuah perusahaan sudah pasti melakukan sebuah perencanaan yang matang, supaya perusahaan bisa berdiri tegak dan berkembang pesat, namun untuk mencapai usaha seperti yang direncanakan tersebut tidaklah mudah dan bisa berjalan mulus karna semua perusahaan dalam melakukan kegiatannya selalu mengalami kendala-kendala sehingga diperlukan langkah memanajemen sebuah perusahaan atau pengelolaan untuk mempertahankan perusahaan bisa tetap berdiri. Oleh karna itu sebuah perusahaan lebih memilih strategi merger dan akuisi ini untuk tetap menjalankan perusahaannya dikarenakan merger ini bisa mengatasi kendala-kendala yang menjadi penghambat perusahaan untuk melakukan keberlansungan sebuah perusahaan, dalam sebuah merger dan akiuisisi ini sebuah perusahaan bisa mengembangkan perusahaannya dengan cepat tanpa harus menanggung resiko yang harus dihadapi seperti awal dalam mendirikan perusahaan. Merger adalah penggabungan perusahaan menjadi satu untuk mengambil atau membeli semua asset perusahaan, untuk mendapatkan keuntungan perusahaan yang produknya sama, produknya berkaitan, tidak berkaitan namun mau melakukan penggabungan dan perusahaan yang saling membantu terhadap kegiatan usahanya. Agar sebuah perusahaan tersebut tidak mengalami bangkrut.
Manajemen Risiko dalam Perbankan Syariah Wafiq Azizah; Muhammad Farid
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 3 No. 2 (2021): Desember
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v3i2.1184

Abstract

Sistem ekonomi syariah merupakan solusi alternatif untuk mencari jalan keluar dari berbagai permasalahan-permasalahan ekonomi belakangan ini. Ekonomi syariah adalah suatu kegiatan usaha yang di lakukan menurut prinsip syariah, yakni : bank syariah, lembaga keuangan mikro syariah, suransi syriah, resuransi syriah, reksa dana syariah, obligasi syariah dan surat berharga berjangka menengah syrariah, sekuritas syariah, pembiyayaan syariah, dan bisnis syariah. Untuk menyelesaikan masalah persengketaan ekonomi syariah seharusnya di lakukan oleh pengadilan dalam lingkungan peradilan agama. Boleh di selesaikan oleh pengadilan agama, tetapi itu ketika hanya bersifat darurat .Untuk hal ini para pihak telah memperjanjikan penyelesaian sengketa sebagaimana yang di maksud, yaitu penyelesaian sengketa di lakukan sesuai dengan akad. Untuk menyelesaikan sengketa ekonomi syariah tidak boleh bertentangan dengan prinsip syariah
Penerapan Manajemen Kas, Manajemen Piutang dan Manajemen Persediaan dalam Laporan Keuangan Zulfiatur Rosyida; Rif'ah Fadilah; Yuli Dwi Yusrani Anugrah
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 3 No. 2 (2021): Desember
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v3i2.1260

Abstract

Setiap perusahaan mempunyai tujuan untuk mencapai target yang telah ditentukan, adapun tujuan setiap perusahaan adalah mencapai suatu keuntungan. Salah satu cara suatu perusahaan mengetahui perusahan yang akan datang, maka perusahan perlu untuk membuat laporan keuangan yang mana laporan keuangan adalah gambaran keadaan keuangan suatu perusahaan dalam suatu periode yang telah ditentukan. Adapun laporan keuangan terdiri dari neraca, laporan laba rugi, laporan ekuitas pemegang saham dan arus kas. Dalam menganalisa arus kas setiap perusahan perlu untuk mengelola kas, piutang dan juga persediaan.
Analysis of Accounting Application of Zakat, Infaq and Shadaqah and Accountability in the Presentation of Financial Statements Naning Fatmawati; Indra Hidayatullah
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 3 No. 2 (2021): Desember
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v3i2.1335

Abstract

The performance of zakat, infaq, and shadaqah management institutions can be seen with fund accounting, namely the recording system and appearance of entities in accounting such as assets and liabilities which are grouped based on the benefits in each account. In this case, the accounting treatment of zakat, infaq, and shadaqah includes acknowledgment, recording, and presentation of financial statements of zakat, infaq, and shadaqah management institutions. The purpose of this study was to determine the application of accounting for zakat, infaq and shadaqah as well as accountability in the presentation of financial statements based on PSAK 109 and to determine the application of accountability in the presentation of financial statements at LAZIS Al-Haromain Kediri City Branch based on PSAK 101. This research is a descriptive qualitative research, in which the presentation and processing of data is carried out in a descriptive manner by focusing on the data obtained, but this research is not used to test hypotheses or not use hypotheses. Sources of data in this study came from primary data and secondary data. Data collection procedures by means of interviews, observation and documentation. The results of this study are that at the recognition and measurement stage, LAZIS Al-Haromain is not fully in accordance with PSAK 109, where LAZIS Al-Haromain has not fully determined the receipt of non-cash assets from donors using the fair value required by PSAK 109. So far, LAZIS Al-Haromain has not journalized This non-cash infaq shadaqah receipt has an impact on the balance in the components of the financial statements, including the balance sheet (statement of financial position), reports on the use of infaq funds, and notes to financial statements. And the distribution of cash infaq shadaqah so far has not been journalized because in the early stages of receipt of infaq and cash shadaqah it was not journalized so that up to the distribution stage it also could not be journalized and directly in the form of a distribution report only. And at the stage of amil's financial statements based on PSAK 109, LAZIS Al-Haromain is not fully compliant. The implementation of accountability by LAZIS Al-Haromain in the presentation of financial statements and reporting is almost in accordance with the indicators of honesty and legal accountability, process accountability, program accountability, and policy accountability and is based on PSAK 101.
The Role of Internal Audit in the Implementation of Good Governance in Islamic Banking Yuli Dwi Yusrani Anugrah; Hamidah Wafi Masruro
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 4 No. 1 (2022): Juni
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v1i1.1697

Abstract

Banking is a financial institution in which there are various kinds of services. The most influential thing in the service sector is trust. Apart from that, the good operation of a bank is also an added value for customers. This research uses qualitative research.
Sharia Pension Fund Muhammad Farid; Mochamad Atim Rudiantoyo Hidayat
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 4 No. 1 (2022): Juni
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v1i1.1698

Abstract

Pension Fund is a legal entity that manages and runs a program that promises pension benefits. The increasing development of sharias transactions in the financial industry in Indonesia allows pension funds to be managed according to sharia. The purpose of this paper is to determine the basis of fiqh for the development and management of pension funds. Pension Funds are generally regulated in Law no. 11 of 1992. The difference between conventional pension funds and Islamic pension funds is the investment management system carried out to avoid usury and interest-based conventional financial investments.
Risk Of Istishna Contracts In Sharia Commercial Banks Indra Hidayatullah; Maulana Ainul Yaqin
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 4 No. 1 (2022): Juni
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v1i1.1699

Abstract

The Indonesian banking crisis in 2007 made the economic turmoil in Indonesia unstable. In situations and circumstances like this, financing risk is needed which is an important factor in realizing a sound banking system. However, the regulations, especially regarding the risk of banking financing, are in fact not sufficient to guarantee the banking system is free from all problems, especially in istisna financing.
The Role And Competence Of Sharia Auditors In Supporting The Performance Of Sharia Banking Umi Suswati Risnaeni; Amalus Sholeha
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 4 No. 1 (2022): Juni
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v1i1.1700

Abstract

This article aims to provide an overview of the role of shariah halal auditors in the guarantee system in sharia banking in Indonesia. Sharia banking is a financial institution that must be examined and tested with smart products, and it is operated by an independent institution which is a "sharia auditor" and must be considered by sharia auditors, namely sharia bank financial statements, SOP (System Operating Procedures), Sharia Human Resources (HR), Sharia supervisory board, and sharia product structure. Monitoring shari'ah banks and monitored by internal or external shari'ah auditors, while guarantees in Islamic law are divided into two namely: personal guarantees and property guarantees and are known as “kafalah or rahn”. The institution controls or monitors that internal or external shariah auditors must carry out internal shariah reviews conducted by shariah compliance officers, who control or monitor shariah compliance and "fatwa" decisions, instructions, guidelines, issued by the Shariah Oversight Board of the financial institution. .Sharia review, sharia internal review and sharia audit are important processes to ensure a halal assurance system for the operational activities of sharia financial institutions and their sharia products. Reports and recommendations from the Sharia Monitoring Board will be submitted to the National Sharia Monitoring Board for consideration.
The Need For Sharia Accounting On Sharia Business Institutions Titin Umila; Badar Ilahi; Fathur Rohman
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 4 No. 1 (2022): Juni
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v1i1.1701

Abstract

Islam as a religion has been placed as an option and also its teachings are used as guidelines in the lives of human beings who embrace it. So that its existence has provided direction in the development of human civilization, especially in the fields of science and technology. The rise of thoughts, discussions and studies on Islamic economics, has had a major influence on the growth of sharia-based business systems in general and Islamic financial institutions in particular. The existence of such a system has been widely experimented with in several countries, such as: Iran, Pakistan and Sudan, as well as Malaysia, and recently Indonesia.
Implementation Of Final Sanctions On Murabahah Akad At Mandiri Sharia Bank Aziz Abdillah; Khoirul Ichfan; Junaidi Junaidi
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 4 No. 1 (2022): Juni
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v1i1.1702

Abstract

The development of Islamic banks in Indonesia is quite significant, this is indicated by the increasing number of Islamic banking institutions that have been established. From a number of Islamic bank products, the most widely used is murabahah financing products. To avoid losses suffered by Islamic banking due to delays in customer payments for their maturing obligations, especially in murabahah contracts, a provision is made regarding the application of sanctions by taking a number of assets as a fine for delays made by customers, with the aim of providing a deterrent effect to people who are able but delaying payments. This paper uses a descriptive method of application from secondary data sources in the form of books, articles and documents from the internet either from websites or other valid sources.

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