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Vima Tista Putriana
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vimaputriana@eb.unand.ac.id
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+6285211160978
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jiseafa@lppm.unand.ac.id
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Kampus Limau Manis, Padang 25175, West Sumatra, Indonesia, Padang, Sumatera Barat 25175
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Journal of Islamic and South East Asian Finance and Accounting
Published by Universitas Andalas
ISSN : -     EISSN : 30326095     DOI : https://doi.org/10.25077/jiseafa.1.01.14-27.2023
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal of Islamic and South East Asian Finance and Accounting is an open-access, peer-reviewed journal, published by the Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas, in collaboration with the Islamic Finance Development Center (IFDC) Universitas Andalas Padang – Indonesia. It publishes original research articles, reviews, and short communications covering research results about Islamic finance and accounting in the South East Asian setting. Journal of Islamic and South East Asian Finance and Accounting published article in English and Indonesia. Islamic finance: Fundamentals, trends and opportunities in Islamic Finance: Islamic banking and financial markets; Risk management; Corporate finance; Investment strategy; Islamic social finance; Financial planning; Housing finance; Legal and regulatory issues: Islamic accounting: Socio-political influence on accounting and auditing regulation and policy making for Islamic financial institutions and organizations, Critical analysis on issues and challenges on accounting disclosure and measurement, Shari’ah audit review and corporate governance, Controls and risks in Islamic organizations, Financial and non-financial performance measurement and disclosure of Islamic business.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol. 2 No. 1 (2024)" : 6 Documents clear
Measuring Zakat Literacy Index : The First Step of Poverty Reduction Efforts Vima Tista Putriana; Ghina Armya Ginting; Silvy Astari; Yurniwati
Journal of Islamic and South East Asian Finance and Accounting Vol. 2 No. 1 (2024)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jiseafa.2.1.1-8.2024

Abstract

No poverty is one of the Sustainable Development Goals (SDGs) agenda to be achieved by 2030. One of instruments that can be used to solve the poverty in Muslims Communities is zakat. Zakah is an Islamic social and financial tool to help the zakah recipients. This research aims to measure literacy of a Muslim society concerning zakat. The zakat literacy was measured using a technique developed by the Indonesian National Zakat Board in 2019. By applying convenience sampling technique, 115 respondents participated in the survey. Respondents originated from Padang filled up the questionnaires by using social media (Whatsapp groups). Data were analysed using statistical analysis tools. The Zakat Literacy Index (ZLI) was categorized as ‘medium’ level. Concerning the timing of paying zakat, Muslims in Padang preferred to pay zakat during the holy month of Ramadhan. Giving the zakat directly to the individual recipients was preferred than channeling it through formal zakat institutions. When distributing zakat through zakat institutions, accessibility was the most important consideration. The main source of knowledge about zakat was lectures delivered by the Islamic scholars. The finding of this study contributed to the first attempts of building of baseline data of Zakat Literacy Index in Indonesia at the city level. The information revealed from this study can be used by local zakat institutions to plan strategies on how to increase the awareness of public on zakat which at the same time zakat payment will increase. The result of this study also provides baseline for future study.
Implementasi Akad Murbahah pada Koperasi Syariah : Studi Kasus Koperasi Pegawai Negri Syariah RSUD Prof. Dr. MA Hanafiah SM. Batusangkar Fauza Dwi Zetria
Journal of Islamic and South East Asian Finance and Accounting Vol. 2 No. 1 (2024)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jiseafa.2.1.45-53.2024

Abstract

This paper describes the implementation of murabaha contract at the IFI under studied (Koperasi Pegawai Negeri Syariah RSUD Prof. Dr. MA Hanafiah SM Batusangkar). This research is qualitative in nature. Data was collected through in-depth interviews with key informants and observations. The finding of this study indicated that the implementation of murabaha contarct at the IFI under studied still contained deviations from the ideal concept: murabaha and wakala contracts, in fact, had been done parallel and the goods were not available at the time of the contract signed and the proof of trasactions with the third parties were not available. This means that the status of the goods sold were not clear. The implementation therefore had not fully followed the guidance or Fatwa issued by DSN MUI No.04/DSN-MUI/IV/2000 on murabahah.
Perbandingan Akad-Akad yang digunakan Perbankan Syariah di Malaysia dan Indonesia Fitri Hidayati J.
Journal of Islamic and South East Asian Finance and Accounting Vol. 2 No. 1 (2024)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jiseafa.2.1.38-44.2024

Abstract

Differences in ulama views have implications for the use of Islamic banking contracts in Malaysia and Indonesia. The purpose of this article is to discuss the contracts used in Islamic banking in Malaysia and Indonesia. The method used in this article is a literature review, digging deeply from existing literacy sources. Comparison of contracts on Islamic banking products in Malaysia and Indonesia can be seen in Islamic banking products including, funding in Malaysia and Indonesia both use Wadiah and Mudharabah contracts. Financing in Malaysia uses Murabahah, Ba'I Bithaman Ajil (BBA), Ijarah, Ijarah Thumma, and Bai contracts, while in Indonesia it uses Murabahah, Mudharabah, Musyarakah, Mudharabah wal Murabahah, Salam, Istishna, Ijarah Muntahiy Bittamlik (IMBT), Qardh, Rahn, and Hawalah contracts. In banking services Malaysia uses Qardh Hasan, BBA, Bai'al-Inah, and Ujr contracts, while Indonesia uses Ujr, Sarf, Kafalah, Wakalah, and Mudharabah Muqayyadah contracts. While Islamic financial instruments in Malaysia use Baial-Inah, BBA, Murabahah, Mudharabah, and Ujr contracts, while Indonesia uses Wadiah and Mudharabah contracts. Finally, there are variable rate banking products that use Ijarah, Kafalah, Wakalah, Bai alInah, Bai'al-Dayn, Istishna contracts but in Indonesia there are no banking products.
Persepsi Mahasiswa Akuntansi Tingkat Sarjana Terkait Audit Syariah (Studi Kasus Universitas Andalas) Metria Susanti
Journal of Islamic and South East Asian Finance and Accounting Vol. 2 No. 1 (2024)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jiseafa.2.1.28-37.2024

Abstract

This research aims to describe perception of undergraduate accounting students regarding sharia audit in West Sumatera. This research used a qualitative approach. The data wrere collected using survey questionnaires distributed to over 100 accounting students at Universitas Andalas. The results of this research indicated that the undergraduate accounting students at Andalas University have a fairly high level of awareness and knowledge about sharia audit. However, they do not understand further regarding the differences between sharia audits and conventional audits. The result of this research may be useful for those in charge of curriculum design.
Implementasi PSAK109 tentangAkuntansi Zakat Dan Infak/Sedekah Pada LAZ (Studi Kasus LAZIS Muhammadiyah Sumatera Barat) Adrian Diva Fanani
Journal of Islamic and South East Asian Finance and Accounting Vol. 2 No. 1 (2024)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jiseafa.2.1.16-27.2024

Abstract

This research aims to understand the implementation of Statement Number 109 of Accounting Standard on Zakat and Infaq/Sadaqah (PSAK 109) at LAZIS Muhammadiyah Sumatera Barat and to identify obstacles faced in implementing it. This research used a qualitative research approach and inductive reasoning. The results of this study indicated that LAZIS Muhammadiyah Sumatera Barat has adopted some provisions of PSAK 109 in its financial reports. These findings imply that adhering to the prescribed financial report format can prevent material misstatements. This research contributes by identifying deficiencies in the financial reports of LAZIS Muhammadiyah in terms of compliance with the provisions of PSAK 109 on Zakat and Infaq/Sadaqah Accounting.
Factors Influencing University Students’ Choosing Halal Cosmetics : An Exploratory Study Silvy Astari; Engla Sulistya; Mya Yuwanita Suhanda
Journal of Islamic and South East Asian Finance and Accounting Vol. 2 No. 1 (2024)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jiseafa.2.1.9-15.2024

Abstract

Moslems are supposed to use halal products including cosmetics. This paper aims to explore reasons of university students in choosing halal cosmetics. This study involved three Focus Group Discussions (FGDs) undertaken during May 2024. Each group consisted of seven to ten students who used cosmetic on a daily basis. The result of this study indicated that students were very concern with halal cosmetics. Four points had been highlighted by research participants during the FGDs as factors that they would consider when choosing cosmetics. The four factors have included (i) have the products certified as ‘halal’ by the body that owns authority to do so (ii) do the products have the National Agency of Drug and Food Control logo (i.e. BPOM) (iii) is the price affordable and (iv) is the product suitable with their skin. Research participants acknowledged that they are willing to have extra effort in getting halal cosmetics and will continue to use the halal cosmetics in the future.

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