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Athoillah Islamy
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Jl. Raya Simpang Tiga Sedayu, Wonopringgo, Kabupaten Pekalongan, Jawa Tengah 51181, Indonesia
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SILAH: Jurnal Ekonomi Syariah
Published by Sekolah Tinggi Agama Islam Ki Ageng Pekalongan
ISSN : -     EISSN : 30481503     DOI : https://doi.org/10.64994/silah
Core Subject : Religion, Economy, Humanities, Science, Art,
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
SILAH: Jurnal Ekonomi Syariah merupakan sebuah jurnal ilmiah berkala yang diterbitkan oleh Lembaga Penelitian dan Pengabdian Masyarakat (LP2M) Sekolah Tinggi Agama Islam Ki Ageng Pekalongan. Jurnal ini fokus pada kajian ilmu di bidang ekonomi syariah. Kami selaku pengelola Silah menerima kontribusi dalam bentuk artikel dari para ilmuwan, akademisi, profesional, dan peneliti dalam disiplin ilmu ekonomi syariah untuk diterbitkan dan disebarluaskan setelah melalui mekanisme seleksi naskah, mitra bestari, dan proses penyuntingan. Pada setiap tahunnya, SILAH terbit dua kali, yakni bulan Mei dan November.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 21 Documents
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The Application of Accounting and Preferences for Sharia Finance Products at KSPPS Baitut Tamwil Tazakka, Pekalongan Regency Arief Firmansyah; Mubayyinul Khoiri; R Nia Marotina; Lika Masroatul Khasanah; Rudiyanto Rudiyanto
SIL'AH: Jurnal Ekonomi Syariah Vol. 3 No. 1 (2026): SIL'AH: Jurnal Ekonomi Syariah
Publisher : Sekolah Tinggi Agama Islam (STAI) Ki Ageng Pekalongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64994/silah.v3i1.84

Abstract

This qualitative case study aims to describe Sharia accounting practices based on the Indonesian Sharia Financial Accounting Standards (PSAK) at the Tazakka Cooperative, whilst also exploring members’ preferences regarding the financial products on offer. Primary data was obtained through in-depth interviews with the cooperative’s board and management. The research findings indicate that the Tazakka Cooperative has implemented key standards such as PSAK 101 (presentation of financial statements), PSAK 102 (murabahah), and PSAK 105 (mudharabah), reflecting a commitment to transparency and Sharia compliance. Meanwhile, members showed a strong preference for the Eid al-Fitr Savings Scheme and Murabahah Financing due to their convenience and suitability for practical financial needs. This research contributes to highlighting the importance of integrating Sharia compliance with service innovation in enhancing member trust and the sustainability of Sharia cooperative activities.

Page 3 of 3 | Total Record : 21

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