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Jurnal Entrepreneur dan Manajemen Sains
Published by Universitas Muhammadiyah Bengkulu
ISSN : -     EISSN : 27215415     DOI : https://doi.org/10.36085/jems.v3i2
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The scopes of the journal include, but not limited to, the following areas: corporate governance, human resource management, strategic management, entrepreneurship, marketing, e-business, services, information technology management, production & operations management, financial management, decision analysis, management research methods and managerial economics
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 319 Documents
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ANALISIS AKUNTANSI TABUNGAN MUDHARABAH BERDASARKAN PSAK 105 DI PERBANKAN SYARI’AH Adha, Janillah; Sari, Puja Ayu; Agustiawan, Jeki
Jurnal Entrepreneur dan Manajemen Sains (JEMS) Vol. 6 No. 1 (2025): Januari
Publisher : UM. Bengkulu

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Abstract

One of the primary fund-raising instruments in Islamic banking is mudharabah savings, which use a profit-sharing arrangement between the fund manager (mudharib) and the fund owner (shahibul maal). To guarantee accountability and transparency in financial reporting, accounting procedures that adhere to applicable accounting standards and sharia principles must be used. The purpose of this study is to examine how Islamic banks handle mudharabah savings using Statement of Financial Accounting Standards (PSAK) 105. PSAK 105, pertinent books, and scholarly journals were reviewed as part of the qualitative research technique. The findings demonstrate that, generally speaking, Islamic banks' accounting handling of mudharabah deposits has complied with PSAK 105, especially when it comes to the recognition, measurement, and presentation of mudharabah funds as temporary syirkah funds. To fully adhere to Islamic accounting standards, there are still variations in profit-sharing calculation techniques in practice, which call for more open disclosure. As a result, it is anticipated that regular application of PSAK 105 will enhance financial statement quality and boost public confidence in Islamic banking. Keywords: Mudharabah Savings, PSAK 105, Sharia Accounting, Islamic Banking.
STUDI ANALITIS MENGENAI PROSEDUR AKUNTANSI MUSYARAKAH DAN RELEVANSINYA DENGAN PSAK 106 PADA BANK SYARIAH TUNAS MUDA Maulana, Muhammad; Feri, Agustian; Azizah, Wafiqah Nur
Jurnal Entrepreneur dan Manajemen Sains (JEMS) Vol. 6 No. 1 (2025): Januari
Publisher : UM. Bengkulu

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Abstract

Applying Islamic accounting principles consistently is crucial to Islamic banking's ability to successfully serve the public. When presenting financial data and banking products based on fund raising and fund distribution, these principles are used as a guide. Using the requirements of PSAK No. 106, the main focus of this study is to assess the appropriateness of accounting implementation with relation to the recognition, measurement, presentation, and disclosure of financial statements of musyarakah financing. This study was carried out at Bank Syariah Tunas Muda. Both primary and secondary data sources were employed in this investigation. Interviews and documentation were the methods employed in this study to acquire data. Quantitative descriptive methods were employed in data analysis procedures. The purpose of this study is to assess if the Bank's musyarakah financing accounting procedures are appropriate for PSAK 106. We must utilize this strategy to determine the cause, regardless of whether this research is consistent or not. Keywords: Islamic Bank, PSAK 106, accounting for Musharakah
PERAN OTORITAS SYARIAH DALAM HILIRISASI EKONOMI MELALUI PRODUK FINTECH SYARIAH Ayumara, Soraya; Zulyanto, Aan; Marini, Marini
Jurnal Entrepreneur dan Manajemen Sains (JEMS) Vol. 6 No. 1 (2025): Januari
Publisher : UM. Bengkulu

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Abstract

Sharia fintech has become a strategic instrument in the downstream of the Indonesian economy, especially in distributing financing to Micro, Small, and Medium Enterprises (MSMEs) that have been experiencing limited access to formal capital. This article aims to analyze the role of sharia authorities, namely the National Sharia Council-Indonesian Ulema Council (DSN-MUI) and the Sharia Supervisory Council (DPS), in facilitating and supervising economic downstream through sharia fintech products using a qualitative approach with a literature study method on sharia economic literature, Financial Services Authority (OJK) regulations, DSN-MUI fatwas, and empirical research for the 2020-2025 period on fintech sharia and MSME financing. The results of the study show that DSN-MUI plays a role as a normative framework through Fatwa No. 117/DSN-MUI/II/2018 concerning Information Technology-Based Financing Services Based on Sharia Principles which is the operational basis of sharia fintech, while DPS functions as a supervisor, advisor, and reviewer which ensures sharia compliance at the operational level of the platform (The Role of DPS, 2022; Implementation of DSN-MUI Fatwa, 2024). Sharia fintech has been proven to expand financial inclusion and increase access to MSME financing through mudharabah, musyarakah, and halal crowdfunding contracts that are effective in improving economic justice, with financing growth of 35% for the 2020-2023 period and more than 50% of beneficiaries coming from MSMEs (Financial Services Authority, 2023; Munawar, 2025). The economic downstream process is facilitated through a feasibility assessment based on digital data, quick access without physical collateral, and Islamic financial literacy assistance that increases the managerial capacity of business actors (The Role of Sharia Fintech MSMEs, 2024; MSME Financial Transformation, 2025). However, implementation faces challenges in the form of limited DPS capacity that understands technology, digital literacy gap for MSME actors, and the need for regulatory harmonization between the OJK, DSN-MUI, and the Ministry of Cooperatives (The Role of DPS Compliance, 2025). This article concludes that strengthening sharia authorities requires three integrative strategies: improving the competence of DPS through financial technology training and sharia maqashid, the development of RegTech and SupTech for automated compliance audits, and strengthening collaboration between DSN-MUI, OJK, and industry players to ensure fintech Sharia plays an optimal role in the downstream of an inclusive, just, and sustainable economy according to the principle of maslahah. Keywords: sharia authority, DSN-MUI, DPS, Sharia Fintech , Economic Downstreaming, MSMEs, financial inclusion
PENGARUH ZAKAT PRODUKTIF TERHADAP TINGKAT PENDAPATAN MUSTAHIK DI LAZ INISIATIF ZAKAT INDONESIA (IZI) KOTA BENGKULU Margaretha, Vidia; Setiawan, Dharma; Mukadar, Amir
Jurnal Entrepreneur dan Manajemen Sains (JEMS) Vol. 6 No. 2 (2025): Juli
Publisher : UM. Bengkulu

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Abstract

Poverty remains a critical issue in Bengkulu Province, with the poverty rate reaching 14.04% as of March 2023. Productive zakat serves as a potential instrument for economic empowerment among mustahik (eligible recipients). This study aims to examine changes in mustahik income levels before and after receiving productive zakat and to assess the effectiveness of the program implemented by the Indonesian Zakat Initiative (IZI) LAZ in Bengkulu City. A quantitative approach with a descriptive method was employed. Primary data were obtained through questionnaires distributed to 30 mustahik recipients of productive zakat from IZI. Data analysis included validity, reliability, and normality tests, the Wilcoxon signed-rank test, and program effectiveness analysis. The findings indicate that productive zakat, provided in the form of business capital assistance, equipment, and skills training, significantly increased the income of mustahik. The Wilcoxon test confirmed a significant difference in income before and after receiving productive zakat. These results demonstrate that IZI's productive zakat program in Bengkulu City is effective in improving income levels and fostering economic independence among mustahik, making it a strategic tool for poverty alleviation and community empowerment.
ANALISIS KEBIJAKAN DAN DINAMIKA KERJASAMA KAWASAN EKONOMI BIRU INDONESIA DALAM KERANGKA KERJA ASEAN Ayumara, Soraya; Mukadar, Amir
Jurnal Entrepreneur dan Manajemen Sains (JEMS) Vol. 6 No. 2 (2025): Juli
Publisher : UM. Bengkulu

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Abstract

The blue economy has become a strategic agenda for ASEAN countries in an effort to achieve sustainable economic growth based on the management of marine resources. Indonesia, as the world's largest archipelagic country with the second longest coastline globally, has a central role in encouraging the implementation of the ASEAN Blue Economy Framework. This article analyzes Indonesia's blue economy policy in the context of ASEAN regional cooperation, identifies the dynamics of the implementation of the regional framework, and examines the challenges and opportunities faced. Through the method of document analysis and literature on national and regional policies, this study finds that Indonesia has played a proactive role as the driving force of the ASEAN blue economy through the launch of the Indonesia Blue Economy Roadmap 2023-2045 which is a reference for other ASEAN countries. However, implementation at the national and regional levels still faces a variety of structural barriers, including capacity gaps between countries, funding limitations, and the need for harmonization of cross-border regulations. This article provides recommendations to strengthen national-regional policy synergies, enhance innovative financing mechanisms such as blue carbon finance, and strengthen the role of coastal communities in decision-making. Keywords: blue economy, ASEAN, Indonesia, maritime policy, regional cooperation, sustainable development
AKUNTANSI DEPOSITO (ANALISIS PERLAKUAN AKUNTANSI DEPOSITO BERJANGKA PADA SEKTOR PERBANKAN: STUDI LITERATUR, DATA EMPIRIS, DAN PENERAPAN PSAK) Kusnadi, Faza Salbillah; Hafidz, M.Fikri; Karnando, Hazizen
Jurnal Entrepreneur dan Manajemen Sains (JEMS) Vol. 5 No. 2 (2024): Juli
Publisher : UM. Bengkulu

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Abstract

The development of the banking industry demands reliable financial reporting as a form of management accountability to stakeholders. One vital component of a bank's financial statements is time deposits, which constitute the second-largest source of third-party funds after savings. This article aims to analyze the accounting treatment of deposits, from recognition, measurement, presentation, and disclosure, based on the Indonesian Financial Accounting Standards (PSAK). The research employed a qualitative descriptive approach, supported by a literature review, supported by data from previous research. The analysis indicates that deposit recording must adhere to the basic accrual principle, where deposit interest is recognized as interest expense and recorded as a liability until maturity. Empirical data from various journals also indicates that deposit accounting policies significantly impact bank profitability and financial ratios. This article concludes that compliance with accounting standards in deposit recording is crucial to prevent distortion of financial information. Keywords: Deposit Accounting, PSAK 50 & 55, Third-Party Funds, Banking Financial Statements.
ANALISIS PENERAPAN NILAI- NILAI ETIKA BISNIS ISLAM PADA HOTEL SYARI'AH DI KOTA BENGKULU (Studi kasus Qieran hotel syariah) Anggraini, Natasya Citra
Jurnal Entrepreneur dan Manajemen Sains (JEMS) Vol. 5 No. 2 (2024): Juli
Publisher : UM. Bengkulu

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Abstract

The main purpose of this study is to determine the ethical values ​​of Islamic business that have been applied to sharia hotels in Bengkulu City, and to find out whether Syari`ah Hotels in Bengkulu City have followed the Minister of Tourism and Creative Economy Regulation No. 2 of 2014 regarding guidelines for the implementation of Sharia Hotels. This type of research is a qualitative approach. The method used in this research is descriptive method. The population in this study were all managers and employees of sharia hotels in Bengkulu City. Based on research on the Analysis of the Application of Islamic Business Ethical Values ​​at Syari`a Hotels in Bengkulu City, it can be concluded that sharia hotels in Bengkulu City have implemented Islamic business ethics principles, such as Unity (Tawhid/unity), Balance ( Equilibrium/fair), Free Will (Free Will), Responsibility (Responsibility), Truth (Truth, Goodnes, Honesty). However, from the aspect of products, services and management, they have not fully followed the Regulation of the Minister of Tourism and Creative Economy No. 2 of 2014, there are still aspects that have not been fulfilled, as evidenced by the fact that they have not received a Sharia Hotel Business certificate from the National Sharia Council of the Indonesian Ulema Council. Keywords: Analysis, Islamic Business Ethical Values, Hotel Syari`ah
KEBIJAKAN EKONOMI SYARIAH MUHAMMADIYAH MELALUI PENDEKATAN ANALISIS SWOT DALAM PENGUATAN EKONOMI UMAT Ayumara, Soraya; Mukadar, Amir; Marini, Marini
Jurnal Entrepreneur dan Manajemen Sains (JEMS) Vol. 5 No. 2 (2024): Juli
Publisher : UM. Bengkulu

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Abstract

This study examines Muhammadiyah's sharia economic policy in the context of strengthening the ummah's economy through a SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis approach. Muhammadiyah as the second largest Islamic mass organization in Indonesia has a strategic role in the development of the sharia economy through various economic charities such as the Sharia People's Financing Bank (BPRS), Baitul Mal wa Tamwil (BMT), sharia cooperatives, and the Muhammadiyah Amil Zakat Infak Sedekah Institution (LAZISMU). This qualitative-descriptive research uses secondary data sources in the form of Muhammadiyah policy documents, sharia economic regulations, official reports of organizations, and scientific literature. The results of the SWOT analysis show that the main strength of Muhammadiyah lies in its wide organizational network, high public trust, and commitment to Islamic economic principles. The main weaknesses include fragmentation of coordination between economic institutions, limited sharia economic literacy at the grassroots level, and lack of integration of the digital financial system. Significant opportunities arise from the growth of the national Islamic finance industry, government regulatory support, and increasing awareness of the people towards the halal economy. Threats include competition with other conventional and Islamic financial institutions, as well as global economic dynamics. The SWOT strategy matrix results in four policy orientations: the SO (aggressive-expansive) strategy, the WO (turnaround) strategy, the ST (diversification) strategy, and the WT (defensive) strategy. Policy implications include strengthening the integration of Muhammadiyah's sharia economic ecosystem, increasing the capacity of human resources, accelerating digital transformation, and strengthening the branding of the sharia economy based on progressive Islamic values. Keywords: Sharia Economy, Muhammadiyah, SWOT Analysis, Strengthening the People's Economy, Strategic Policies
ANALISIS PENGELOLAAN ZAKAT PRODUKTIF DAN PENYALURAN DANA ZAKAT UNTUK PEMBERDAYAAN EKONOMI MUSTAHIK DI BAZNAS PROVINSI BENGKULU Anastasha, Rezka; Mukadar, Amir; Setiawan, Dharma
Jurnal Entrepreneur dan Manajemen Sains (JEMS) Vol. 6 No. 2 (2025): Juli
Publisher : UM. Bengkulu

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Abstract

This article aims to determine the implementation of the Zakat Maal Distribution System Analysis at the National Zakat Agency of Bengkulu City (BAZNAS). The analysis aims to determine whether the zakat mal distribution system implemented complies with Islamic sharia principles and government regulations. This study used field research, also known as empirical research. Data were obtained through direct interviews with BAZNAS employees in Bengkulu City and several zakat recipients. The results of this study conclude that the distribution has been running quite well and is in accordance with Islamic principles and applicable laws and regulations in Indonesia. The National Zakat Agency (BAZNAS) of Bengkulu City has distributed zakat funds to various groups categorized as mustahik (zakat recipients), such as the poor, those in need, converts to Islam, and others. The utilization of zakat funds covers various areas, including educational assistance, business assistance, social assistance, and healthcare. Zakat distribution has been successful, but low public awareness remains, leading to uneven distribution, with monitoring and evaluation to ensure zakat programs reach their intended targets.

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