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Al-Muhasib: Journal of Islamic Accounting and Finance
Published by Universitas Islam Negeri Syekh Wasil Kediri
ISSN : -     EISSN : 27981649     DOI : 10.30762/almuhasib
Core Subject :
Focus Al-Muhasib: Journal of Islamic Accounting and Finance covers in detail a large number of topics related to Islamic Accounting, Islamic Finance, and Tax. Comprising the latest empirical studies, country-specific studies, policy evaluations of Islamic economics, and comparative international Islamic accounting, tax, and finance. This journal provides a forum for scientific exchange for academicians, practitioners, keen observers, and independent researchers, by publishing high-quality theoretical, empirical, and policy contributions. Scope Al-Muhasib: Journal of Islamic Accounting and Finance is intended to communicate original research and current issues on the subject below: Islamic Accounting Engineering Islamic Banking System Islamic Capital and Commodity Market Islamic Corporate Finance Islamic Corporate Social Responsibility Islamic Financial Market Islamic Financial Planning Islamic Financial Strategi Islamic Financial Technology Islamic Insurance and re-Insurance Islamic Investment Strategy Islamic Micro and Rural Finance Islamic Social Fund and Crowdfunding Accounting in the Islamic Capital Market, and Investment Accounting in the Islamic Financial Institution Auditing Corporate Governance Financial Technology Public Sector Accounting Sustainability Reporting Taxation Zakah and Waqf Accounting
Arjuna Subject : -
Articles 71 Documents
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PENERAPAN ANALISIS BIAYA VOLUME LABA DALAM PERENCANAAN LABA HOME INDUSTRY : (Studi Pada Industri Tahu Takwa Populer di Kota Kediri) Nur Khasanah; Rendi Ardika
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 4 No. 2 (2024)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muhasib.v4i2.1893

Abstract

Abstract: This article aims to understand how the Tahu Takwa Populer home industry applies the Cost-Volume-Profit (CVP) analysis and how CVP analysis is used for profit planning by the same business. The research adopts a qualitative approach and utilises data collection methods such as observation, interviews, and documentation. The analysis methods include the margin of safety, break-even point, data presentation in tabular form, and accompanying narratives that explain and summarise the research findings on using cost-volume-profit analysis as a tool for profit planning in the Tahu Takwa Populer home industry. The research findings at the Tahu Takwa Populer home industry show that sales consistently exceeded the break-even point during the 2022-2023 quarter, with a relatively stable margin of safety ratio. However, the profits obtained did not align with accounting calculations. Therefore, the Tahu Takwa Populer home industry needs to improve the effectiveness of its cost-volume-profit analysis implementation to maintain stable sales and achieve the targeted profit.   Abstrak: Artikel ini bertujuan untuk mengetahui bagaimana penerapan analisis Biaya Volume Laba (BVL) oleh home industry Tahu Takwa Populer serta bagaimana analisis BVL dalam perencanaan laba yang dilakukan home industry Tahu Takwa Populer, dengan menggunakan pendekatan kualitatif serta metode pengumpulan data melalui observasi, wawancara, dan dokumentasi. Metode analisis yang digunakan meliputi margin of safety, break even point, penyajian data bentuk tabel dan disertai dengan narasi yang menjelaskan serta menyimpulkan hasil penelitian terkait penggunaan analisis biaya-volume-laba sebagai alat perencanaan laba di home industry Tahu Takwa Populer. Hasil penelitian pada home industry Tahu Takwa Populer menunjukkan bahwa selama triwulan 2022-2023, penjualan selalu berada di atas titik impas (break even point) dengan rasio margin of safety yang cukup stabil. Namun, laba yang diperoleh belum sesuai dengan perhitungan akuntansi. Oleh karena itu, home industry Tahu Takwa Populer perlu meningkatkan efektivitas dalam penerapan analisis biaya-volume-laba guna menjaga kestabilan penjualan dan mencapai laba yang telah ditargetkan.
IMPELEMENTASI METODE VARIABLE COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL PRODUK ES TEBU BAROKAH Syaiful Romadon; Sayekti Indah Kusumawardhany
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 4 No. 2 (2024)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muhasib.v4i2.1903

Abstract

This research aims to analyze the implementation of the variable costing method in calculating the cost of production as a basis for determining product selling prices at the Es Tebu Barokah MSME. The research method used is descriptive qualitative with a case study approach. Data was obtained through interviews, observation, and documentation of MSMEs' production and financial processes. The research results show that the previous method of calculating the cost of production did not cover all cost components in detail, including depreciation of fixed assets. Using the variable costing method, the cost of production is calculated based on direct raw material costs, direct labour, and variable overhead costs. The reconstruction results show that the cost of production for Es Cane is Rp. 1,868 per glass, Rp. 17 lower than the previous calculation. This difference reflects different approaches to calculating costs and can be used more accurately setting product selling prices by adding the expected profit margin. This research recommends that the Es Tebu Barokah MSMEs adopt the variable costing method consistently because it can increase the accuracy of calculating production costs and support the determination of competitive and sustainable selling prices. Penelitian ini bertujuan untuk menganalisis penerapan metode variabel costing dalam menghitung harga pokok produksi sebagai dasar penentuan harga jual produk pada UMKM Es Tebu Barokah. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi proses produksi dan keuangan UMKM. Hasil penelitian menunjukkan bahwa metode perhitungan harga pokok produksi sebelumnya tidak mencakup semua komponen biaya secara rinci, termasuk penyusutan aset tetap. Dengan menggunakan metode penetapan biaya variabel, biaya produksi dihitung berdasarkan biaya bahan baku langsung, tenaga kerja langsung, dan biaya overhead variabel. Hasil rekonstruksi menunjukkan bahwa biaya produksi Es Tebu sebesar Rp 1.868 per gelas, Rp 17 lebih rendah dari perhitungan sebelumnya. Perbedaan ini mencerminkan pendekatan yang berbeda untuk menghitung biaya dan dapat digunakan secara lebih akurat untuk menetapkan harga jual produk dengan menambahkan margin keuntungan yang diharapkan. Penelitian ini merekomendasikan agar UMKM Es Tebu Barokah mengadopsi metode variabel costing secara konsisten karena dapat meningkatkan akurasi perhitungan biaya produksi dan mendukung penentuan harga jual yang kompetitif dan berkelanjutan.
RELEVANCE BETWEEN ISLAMIC FINANCE AND THE HALAL INDUSTRY ECOSYSTEM WITHIN THE FRAMEWORK OF GREEN BUSINESS Hadi Peristiwo
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 4 No. 2 (2024)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muhasib.v4i2.1919

Abstract

Indonesia is the country with the biggest Muslim population in the world, this actually could become a potential strategy for developing an economy based on halal industry. The halal industry is not only related to production but also becomes the source of funding or finance for its existence. For the halal industry to develop rapidly in the future, especially those related to green business, Islamic finance and financial services have a role to play in achieving a halal industrial ecosystem. The method used in this research is a literature review approach, namely research with a series of activities related to library data collection methods, reading and recording and processing research materials. The results showed that the halal industry is not only profit-oriented but also needs to pay attention to how the impacts arising from business activities are carried out. These impacts can improve the surrounding community where the Halal industry operates, the affected environment, the products it produces and how it treats its workers. Indonesia merupakan negara dengan populasi muslim terbesar di dunia, hal ini sebenarnya bisa menjadi strategi potensial untuk mengembangkan ekonomi berbasis industri halal. Industri halal tidak hanya berkaitan dengan produksi tetapi juga menjadi sumber pendanaan atau pembiayaan untuk keberadaannya. Agar industri halal dapat berkembang pesat di masa depan, terutama yang terkait dengan bisnis hijau, keuangan syariah dan jasa keuangan memiliki peran dalam mencapai ekosistem industri halal. Metode yang digunakan dalam penelitian ini adalah pendekatan tinjauan pustaka, yaitu penelitian dengan rangkaian kegiatan yang berkaitan dengan metode pengumpulan data perpustakaan, membaca dan mencatat serta mengolah bahan penelitian. Hasil penelitian menunjukkan bahwa industri halal tidak hanya berorientasi pada keuntungan tetapi juga perlu memperhatikan bagaimana dampak yang timbul dari kegiatan usaha dilakukan. Dampak ini dapat meningkatkan masyarakat sekitar tempat industri Halal beroperasi, lingkungan yang terkena dampak, produk yang dihasilkannya dan bagaimana mereka memperlakukan pekerjanya.
ELEVATING FINANCIAL PERFORMANCE IN MUSLIM CLOTHING SMES BY LEVERAGING HUMAN RESOURCE CAPABILITIES AND CORPORATE STRATEGY Dinda Fatmah; Mirhamida Rahmah; Yusriyah Rahmah; Syaiful Hasani; Chamdan Purnama
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 4 No. 2 (2024)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muhasib.v4i2.1920

Abstract

Abstract: This research investigates the impact of external dynamics, human capital, business strategy, and innovation capability on the financial outcomes of Muslim clothing SMEs in East Java, Indonesia. Utilizing a quantitative approach with a descriptive research design, the study employs Structural Equation modelling (SEM) for data analysis. Data were gathered through surveys targeting managers of Muslim clothing SMEs in five regions of East Java, selecting 200 managers with at least two years of managerial experience using judgment sampling. The survey collected information on demographics, organisational experience, and perceptions regarding key variables. The results indicate that human capital positively affects financial outcomes but does not directly influence innovation capability. Business strategy significantly impacts both financial outcomes and innovation capability. Furthermore, a positive correlation is observed between financial outcomes and innovation capability. These findings highlight the necessity of enhancing human capital and implementing effective strategies to boost performance and innovation within SMEs. This study contributes to the academic literature by establishing financial outcomes as a mediator and external dynamics as a moderator in these interactions. However, the study’s emphasis on a specific region and industry may limit its generalizability. Future research should explore additional factors that affect innovation and performance and broaden the analysis to different sectors for a more extensive understanding. Abstrak: Penelitian ini meneliti dampak dari dinamika eksternal, sumber daya manusia, strategi bisnis, dan kemampuan inovasi terhadap hasil keuangan UKM pakaian Muslim di Jawa Timur, Indonesia. Menggunakan pendekatan kuantitatif dengan desain penelitian deskriptif, penelitian ini menggunakan Structural Equation Modelling (SEM) untuk analisis data. Data dikumpulkan melalui survei yang menargetkan manajer UKM pakaian Muslim di lima wilayah di Jawa Timur, dengan memilih 200 manajer dengan setidaknya dua tahun pengalaman manajerial menggunakan judgement sampling. Survei ini mengumpulkan informasi tentang demografi, pengalaman manajerial, dan persepsi mengenai variabel-variabel kunci. Hasil penelitian menunjukkan bahwa sumber daya manusia secara positif mempengaruhi hasil keuangan tetapi tidak secara langsung mempengaruhi kemampuan inovasi. Strategi bisnis secara signifikan mempengaruhi hasil keuangan dan kemampuan inovasi. Selain itu, korelasi positif diamati antara hasil keuangan dan kemampuan inovasi. Temuan ini menyoroti perlunya meningkatkan sumber daya manusia dan menerapkan strategi yang efektif untuk meningkatkan kinerja dan inovasi di UKM. Studi ini berkontribusi pada literatur akademis dengan menetapkan hasil keuangan sebagai mediator dan dinamika eksternal sebagai moderator dalam interaksi ini. Namun, penekanan studi ini pada wilayah dan industri tertentu dapat membatasi kemampuan generalisasinya. Penelitian di masa depan harus mengeksplorasi faktor-faktor tambahan yang memengaruhi inovasi dan kinerja dan memperluas analisis ke berbagai sektor untuk pemahaman yang lebih luas.
FINANCIAL INCLUSION OF THE ISLANDS REGION: CREATING A POVERTY-FREE SOCIETY Mohammad H. Holle; Abdul Rauf Wajo; La Ode Masri; Dewi Fatmala Umagap
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 4 No. 1 (2024)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muhasib.v4i1.1921

Abstract

Abstract: This study aims to examine the financial inclusion program in the Indonesian archipelago and its impact on poverty alleviation. This study uses a descriptive qualitative research method by reviewing the real lives of people living in the archipelago in Indonesia using secondary sources related to the single problem of this study, namely financial inclusion in the archipelago as an effort to free people from the trap of poverty as the goal of the SDGs. Access indicators are the main focus of this study. This study found that financial inclusion programs targeting people living in the archipelago in Indonesia are not optimal. The causes are the lack of socialization of financial inclusion, literacy and inclusion targets that are still limited to urban communities, geographical constraints, limited transportation, and of course the lack of financial institution infrastructure, both banks and non-banks, both formal and informal, which makes people in the archipelago lose access. Abstrak: Penelitian ini bertujuan untuk mengkaji program inklusi keuangan di kepulauan Indonesia dan dampaknya terhadap pengentasan kemiskinan. Penelitian ini menggunakan metode penelitian kualitatif deskriptif dengan mengkaji kehidupan nyata masyarakat yang tinggal di daerah kepulauan di Indonesia dengan menggunakan sumber-sumber sekunder yang berkaitan dengan masalah tunggal penelitian ini, yaitu inklusi keuangan di daerah kepulauan sebagai upaya membebaskan masyarakat dari jerat kemiskinan sebagai tujuan SDGs. Indikator akses menjadi fokus utama dalam penelitian ini. Studi ini menemukan bahwa program inklusi keuangan yang menyasar masyarakat yang tinggal di daerah kepulauan di Indonesia belum optimal. Penyebabnya adalah kurangnya sosialisasi inklusi keuangan, target literasi dan inklusi yang masih terbatas pada masyarakat perkotaan, kendala geografis, transportasi yang terbatas, dan tentu saja minimnya infrastruktur lembaga keuangan, baik bank maupun non-bank, baik formal maupun informal, yang membuat masyarakat di daerah kepulauan tidak memiliki akses.
THE INTEGRATION OF TECHNOLOGY, ENTREPRENEURSHIP, AND ACCOUNTING: PILLARS OF SUSTAINABLE BUSINESS FOR GENERATION Z Ghulam Komari; Churin Oktavia; Islamiati Hidayah
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 4 No. 2 (2024)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muhasib.v4i2.2002

Abstract

Abstract: This article analyzes the potential of Generation Z in technology-based entrepreneurship. With high digital skills and interest in social issues, this generation has great potential. However, challenges such as capital access and tight competition must be overcome. Integration of technology, entrepreneurship, and accounting is the key to success. This study highlights the importance of the role of education, environment, and philanthropy in supporting the growth of young generation entrepreneurship. The concept of Islamic Philanthropy is proposed as a foundation for sustainable businesses that do not only pursue profit, but also provide social benefits. Abstrak: Artikel ini menganalisis potensi Generasi Z dalam bidang entrepreneurship berbasis teknologi. Dengan keterampilan digital yang tinggi dan ketertarikan terhadap isu-isu sosial, generasi ini memiliki potensi yang besar. Namun, tantangan seperti akses modal dan persaingan yang ketat perlu diatasi. Integrasi teknologi, kewirausahaan, dan akuntansi adalah kunci keberhasilan. Studi ini menyoroti pentingnya peran pendidikan, lingkungan, dan filantropi dalam mendukung pertumbuhan kewirausahaan generasi muda. Konsep Filantropi Islam diusulkan sebagai landasan untuk bisnis berkelanjutan yang tidak hanya mengejar keuntungan, tetapi juga memberikan manfaat sosial.
Konvergensi Finansial Syariah: Sinergi Emas, Inklusi Digital, dan Ketahanan Sosial-Ekonomi dalam Praktik Pegadaian Syariah: (Islamic Financial Convergence: Gold Synergies, Digital Inclusion, and Socio-Economic Resilience in Islamic Pawnshop Practices) Moch Zainuddin; Andriani Andriani; Amrul Mutaqin
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 5 No. 1 (2025)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muhasib.v5i1.2233

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Abstract: This study aims to analyze the role of Pegadaian Syariah as a gold bank in promoting asset diversification, monetary stability, and digital financial inclusion in Indonesia, while examining their impact on community economic resilience. The research employs a descriptive qualitative approach with interdisciplinary analysis, combining literature review, field surveys, and policy analysis. Pegadaian Syariah, as a gold bank, offer innovative solutions to enhance economic resilience amidst exchange rate fluctuations. Findings indicate that Gold Bank products, such as gold savings and instalment plans, help communities mitigate inflation risks, with 72% of respondents considering gold as a stable long-term investment. Data analysis reveals that 65% of respondents prefer gold over cash due to concerns about exchange rate volatility. Digital services from Sharia Pawnshops improve accessibility with an 80% satisfaction rate, although digital literacy remains a challenge. The study concludes that Sharia-based Gold Banks effectively strengthen economic stability through asset diversification and digital financial inclusion. These findings recommend enhancing financial education and inter-institutional collaboration to optimize benefits. The research makes significant contributions to developing inclusive financial models in developing countries. Abstrak: Penelitian ini bertujuan menganalisis peran Pegadaian Syariah sebagai Bank Emas dalam mendorong diversifikasi aset, stabilitas moneter, dan inklusi keuangan digital di Indonesia, serta mengkaji dampaknya terhadap ketahanan ekonomi masyarakat. Penelitian menggunakan pendekatan kualitatif deskriptif dengan analisis interdisipliner yang menggabungkan kajian literatur, survei lapangan, dan analisis kebijakan. Pegadaian Syariah sebagai Bank Emas menawarkan solusi inovatif untuk meningkatkan ketahanan ekonomi di tengah fluktuasi nilai tukar. Hasil penelitian menunjukkan bahwa produk Bank Emas seperti tabungan dan cicil emas membantu masyarakat mengurangi risiko inflasi, dengan 72% responden menganggap emas sebagai investasi jangka panjang yang stabil. Analisis data mengungkap 65% responden lebih memilih emas daripada uang tunai karena kekhawatiran terhadap fluktuasi nilai tukar. Layanan digital Pegadaian Syariah meningkatkan aksesibilitas dengan tingkat kepuasan 80%, meski literasi digital masih menjadi tantangan. Bank Emas berbasis syariah terbukti efektif dalam memperkuat stabilitas ekonomi melalui diversifikasi aset dan inklusi keuangan digital. Temuan ini merekomendasikan penguatan edukasi finansial dan kolaborasi antar lembaga untuk optimalisasi manfaat. Penelitian memberikan kontribusi penting bagi pengembangan model keuangan inklusif di negara berkembang.  
Produksi Tanpa Stok, Akuntansi Tanpa Pencatatan: Ironi Implementasi Akad Istishna (PSAK 404) pada Bisnis Pre-Order UMKM: (Stockless Production, Unrecorded Accounting: The Irony of Istishna Contract (PSAK 404) Implementation in MSMEs' Pre-Order Business) Wahyu Sarvian Saputra; Oktaviani Putri Ramandhani; Maharani Azizah; Peny Cahaya Azwari
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 5 No. 1 (2025)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muhasib.v5i1.2238

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Abstract: This study examines the implementation of the Istishna' contract (PSAK Sharia 404) in pre-order e-commerce transactions by MSMEs—a rapidly growing business model in Indonesia that lacks comprehensive study from Islamic accounting perspectives. Using a descriptive qualitative approach and a single case study of a food MSME in Palembang, primary data was collected through in-depth interviews and analyzed against PSAK Sharia 404 and DSN-MUI Fatwa No. 06/DSN-MUI/IV/2000. Findings reveal substantive alignment between pre-order practices and core principles of the Istishna' contract regarding: (1) production-on-demand, (2) capital efficiency, and (3) overstock risk mitigation. However, three critical gaps were identified: (a) absence of formal accounting records for revenue/cost recognition, (b) lack of written contracts governing product specifications, delivery schedules, and cancellation mechanisms, and (c) vulnerability in delayed-payment risk management. This research contributes original insights by proposing an adaptation framework for PSAK 404 in MSME e-commerce, emphasizing the urgency of contract digitization, sharia accounting training, and transparency integration in digital business ecosystems. The implications advocate structured mentoring policies to align digital economic practices with Islamic muamalah principles and sharia accounting standards. Abstrak: Penelitian ini menganalisis implementasi akad Istishna' (PSAK Syariah 404) dalam transaksi e-commerce pre-order UMKM—sebuah model bisnis yang berkembang pesat di Indonesia namun minim kajian komprehensif dari perspektif akuntansi syariah. Dengan pendekatan kualitatif deskriptif dan studi kasus tunggal pada pelaku UMKM makanan di Palembang, data primer dikumpulkan melalui wawancara mendalam, kemudian dianalisis melalui perbandingan kriteria PSAK Syariah 404 dan Fatwa DSN-MUI No. 06/DSN-MUI/IV/2000. Temuan mengungkap kesesuaian substantif antara praktik pre-order dengan prinsip dasar akad Istishna' dalam hal: (1) produksi berbasis permintaan, (2) efisiensi modal, dan (3) mitigasi risiko kelebihan stok. Namun, teridentifikasi tiga kesenjangan kritis: (a) absennya pencatatan akuntansi formal untuk pengakuan pendapatan/biaya, (b) tidak adanya kontrak tertulis yang mengatur spesifikasi produk, jadwal pengiriman, dan mekanisme pembatalan, serta (c) kerentanan manajemen risiko pembayaran tertunda. Studi ini memberikan kontribusi orisinal dengan mengusulkan kerangka adaptasi PSAK 404 untuk e-commerce UMKM, menekankan urgensi digitalisasi kontrak, pelatihan akuntansi syariah, dan integrasi prinsip transparency dalam ekosistem bisnis digital. Implikasi penelitian mendorong kebijakan pendampingan terstruktur guna menyelaraskan praktik ekonomi digital dengan prinsip muamalah Islam dan standar akuntansi syariah.
Implementasi Sistem Informasi SIMBA: Analisis Dampak terhadap Efisiensi Pengelolaan Keuangan Zakat dan Tantangan Operasional di BAZNAS Kota Madiun - Indonesia: (Implementation of SIMBA Information System: Impact Analysis on Zakat Financial Management Efficiency and Operational Challenges at BAZNAS Madiun - Indonesia) Qisma Halimatun Nisa; Anni Izzatul Fauziah; Deril Faradila Ananta; Ade Vanny Noven; Ririn Tri Puspita Ningrum
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 5 No. 1 (2025)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muhasib.v5i1.2241

Abstract

Abstract: This study aims to analyze the impact of the BAZNAS Management Information System (SIMBA) on financial efficiency and identify operational challenges at BAZNAS Madiun City, Indonesia. The implementation of digital information systems has become critical for enhancing zakat management efficiency.  A descriptive qualitative used in this study, employing in-depth interviews with SIMBA operators and BAZNAS leadership (n=8), participatory observation, and analysis of financial reports (2020-2024). Data were validated through triangulation and analyzed using thematic techniques.  SIMBA improved financial reporting time efficiency by 67% (average 14 days → 4.5 days) and reduced data input errors by 41%. However, infrastructure disruptions (particularly internet instability) and human resource competency limitations hindered system optimization Reporting transparency increased through real-time fund tracking features for muzakki (zakat payers). SIMBA significantly supports PSAK 109-based zakat management efficiency but requires a strengthened digital infrastructure and continuous HR training programs. These findings provide a reference model for the digital transformation of zakat institutions in rural areas.  Abstrak: Penelitian ini bertujuan menganalisis dampak Sistem Informasi Manajemen BAZNAS (SIMBA) terhadap efisiensi keuangan dan mengidentifikasi tantangan operasional di BAZNAS Kota Madiun. Implementasi sistem informasi digital menjadi penting dalam meningkatkan efisiensi pengelolaan zakat.  Metode yang digunakan adalah studi kualitatif deskriptif melalui wawancara mendalam dengan operator SIMBA dan pimpinan BAZNAS (n=8), observasi partisipatif, serta analisis dokumen laporan keuangan periode 2020-2024. Data divalidasi secara triangulasi dan dianalisis dengan teknik tematik. Hasil penelitian menunjukkan bahwa SIMBA meningkatkan efisiensi waktu pelaporan keuangan sebesar 67% (rata-rata 14 hari → 4.5 hari) dan mengurangi kesalahan input data sebesar 41%. Namun, gangguan infrastruktur (khususnya ketidakstabilan internet) dan keterbatasan kompetensi SDM menghambat optimalisasi sistem. Transparansi pelaporan meningkat melalui fitur pelacakan dana real-time bagi muzakki. Sehingga, SIMBA secara signifikan mendukung efisiensi pengelolaan zakat berbasis PSAK 109, namun memerlukan penguatan infrastruktur digital dan program pelatihan SDM berkelanjutan. Temuan ini menyediakan model referensi bagi transformasi digital lembaga zakat di wilayah pedesaan.
Implementasi PSAK 109 pada Akuntansi ZIS: Bukti Empiris dari BAZNAS Kediri, Indonesia: (PSAK 109 Implementation in ZIS Accounting: Evidence from BAZNAS Kediri, Indonesia) Suprihantosa Sugiarto; Fani Ma’sumatul Maghfiroh; Sisca Galuh Setyorini; Puteri Nursyahira Qistina binti Dzulkiflee
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 5 No. 1 (2025)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [UIN Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muhasib.v5i1.2305

Abstract

Abstract: This study analyzes the implementation of Financial Accounting Standard (PSAK) 109 in Zakat, Infaq, and Sadaqah (ZIS) accounting at the National Zakat Agency (BAZNAS) of Kediri Regency using a qualitative case study approach with data triangulation: in-depth interviews with 8 managers (including chairperson and staff), observation of accounting processes, and analysis of 2024 financial reports and program archives. Findings reveal structured standard implementation across three dimensions: (1) Cash-based revenue recognition (zakat recognized upon receipt), (2) Transaction classification by fund type (ZIS/grants) and asnaf (8 beneficiary groups), (3) Segregation of amil funds (12.5% zakat; 20% infaq) following sharia principles. Transparency evidence is demonstrated through detailed fund collection (IDR 8.20 billion), distribution (IDR 6.12 billion), and differentiated balances (operational: IDR 1.11 billion; grants: IDR 9.13 million), with 63% of ZIS funds allocated to empowerment programs (Kediri Berdaya, Kediri Cerdas). Key challenges include reporting inconsistencies from 40% of Zakat Collection Units (UPZ) and human resource limitations in applying complex PSAK 109 clauses (e.g., productive waqf measurement). This study provides the first empirical model of PSAK 109 implementation at the regency level, integrating sharia-accounting compliance, with practical implications for replicating this reporting structure across 514 BAZNAS/Lazis institutions in Indonesia to enhance accountability and accelerate poverty alleviation.Abstract: Penelitian ini menganalisis implementasi PSAK 109 dalam akuntansi ZIS di BAZNAS Kabupaten Kediri melalui pendekatan studi kasus kualitatif dengan metode triangulasi data: wawancara mendalam terhadap 8 pengelola (termasuk ketua dan staf), observasi proses akuntansi, serta analisis dokumen laporan keuangan 2024 dan arsip program. Temuan mengungkap penerapan standar terstruktur dalam tiga dimensi: (1) Pengakuan pendapatan berbasis kas (zakat diakui saat diterima), (2) Klasifikasi transaksi berdasarkan jenis dana (ZIS/hibah) dan asnaf (8 golongan mustahik), serta (3) Pemisahan akun hak amil (12,5% zakat; 20% infak) sesuai syariah. Bukti transparansi tercermin dari rekapitulasi rinci pengumpulan dana (Rp8,20 miliar), distribusi (Rp6,12 miliar), dan saldo terdiferensiasi (operasional Rp1,11 miliar; hibah Rp9,13 juta), dengan 63% dana ZIS dialokasikan ke program pemberdayaan (Kediri Berdaya, Kediri Cerdas). Tantangan utama meliputi inkonsistensi pelaporan dari 40% UPZ dan keterbatasan SDM dalam penerapan PSAK 109 ayat kompleks (e.g., pengukuran wakaf produktif). Studi ini menyediakan model empiris pertama implementasi PSAK 109 di tingkat kabupaten yang mengintegrasikan kepatuhan syariah-akuntansi, dengan implikasi praktis berupa potensi replikasi struktur pelaporan ini oleh 514 BAZNAS/LAZ se-Indonesia untuk meningkatkan akuntabilitas dan percepatan pengentasan kemiskinan.

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