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Budgeting: Jurnal Akuntansi Syariah
Published by IAIN Syaikh Abdurrahman Siddik Bangka Belitung
ISSN : -     EISSN : 28100301     DOI : https://doi.org/10.32923
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Budgeting: Jurnal Akuntansi Syariah specializes in Islamic accounting, financial accounting, audit accounting, tax accounting, public sector accounting, capital market, investment, management and sharia business and is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines with various approaches of normative, philosophy, history, sociology, anthropology, theology, psychology, economics and is intended to communicate the original researches and library research on the subject.
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Articles 64 Documents
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PENGARUH PROGRAM KELUARGA HARAPAN DAN INDEKS PEMBANGUNAN MANUSIA TERHADAP TINGKAT KEMISKINAN DI INDONESIA Misfi Laili Rohmi; Mega Mariska
Budgeting: Jurnal Akuntansi Syariah Vol. 2 No. 2 (2021): Vol 2 No 2 (2021): Budgeting: Jurnal Akuntansi Syariah, Desember 2021
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/pmyqwn57

Abstract

A government program for accelerating poverty reduction in Indonesia is about Family Hope Program (PKH). The PKH is expected to be one of the answers to the problems faced by the government. This research used secondary data with multiple regression model analysis. PKH coefficient's value is -0.169818 with 95% confidence level. The HDI regression coefficient value is 0.471132 with a 95% confidence level. PKH has a negative effect on poverty where every increase in the PKH budget will reduce the poverty rate in Indonesia, HDI does not significantly affect the poverty level. The increase in HDI will actually increase the percentage of poverty in Indonesia, PKH and HDI together have a negative influence on poverty in Indonesia. Increasing the allocation of PKH funds and the percentage of HDI together can reduce the poverty rate in Indonesia.
ANALISIS PERLAKUAN AKUNTANSI PADA PEMBIAYAAN MUSYARAKAH MUTANAQISHAH DI BANK SYARIAH INDONESIA (BSI) CABANG PANGKALPINANG Marsita Lara; Muh. Misdar; Atika Atika
Budgeting: Jurnal Akuntansi Syariah Vol. 2 No. 2 (2021): Vol 2 No 2 (2021): Budgeting: Jurnal Akuntansi Syariah, Desember 2021
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/a980jq86

Abstract

The purpose of this study was to determine the accounting treatment of PSAK 106 regarding musyarakah or musyarakah mutanaqishah financing contracts at Bank Syariah Indonesia (BSI) Pangkalpinang Branch. And to find out the suitability of the application of the musyarakah mutanaqishah financing contract at the Indonesian Islamic Bank (BSI) Pangkalpinang Branch with the Statement of Financial Accounting Standards (PSAK) 106. The type of this research is descriptive qualitative. This research was conducted at Bank Syariah Indonesia (BSI) Pangkalpinang Branch. Data collection techniques consist of observation, documentation and interviews. While the data analysis technique consists of data collection, data reduction, data presentation and drawing conclusions. The results of this study indicate that the accounting treatment at the Indonesian Islamic Bank (BSI) Pangkalpinang Branch related to recognition and measurement and disclosure is in accordance with PSAK 106. Meanwhile, the accounting treatment at the Indonesian Islamic Bank (BSI) Pangkalpinang Branch for Musyarakah financing in its presentation is not in accordance with PSAK 106. Because Bank Syariah Indonesia (BSI) Pangkalpinang Branch presents cash and assets as musyarakah receivables, whereas based on PSAK 106 paragraph 35 states that cash or assets delivered to active partners are presented as musyarakah investments.
SISTEM PENYUSUNAN LAPORAN KEUANGAN MENGGUNAKAN STANDAR AKUNTANSI KEUANGAN (SAK) Atika Atika; Mentari Ghozalia Khairunissa; Andi Fatmawati
Budgeting: Jurnal Akuntansi Syariah Vol. 2 No. 2 (2021): Vol 2 No 2 (2021): Budgeting: Jurnal Akuntansi Syariah, Desember 2021
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/yz5jqk47

Abstract

Financial Statements are the main means of financial information for parties outside the company. The results of the financial statements themselves are in the form of an accounting process that can be used as a communication tool between financial data and the activities of a company and parties with an interest in the data or activities of the company. Financial statements according to Financial Accounting Standards (SAK) are very important in the company, The important purpose of financial statements according to Financial Accounting Standards (SAK) is to ensure financial position, profitability and performance, determine cash flows, find out the results of transactions within the company, provide related information financial resources and obligations to be completed, directing accounting policies and checking the efficiency and effectiveness of the Company's management.
PENERAPAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DAGANG PADA MINIMARKET ****** MART BERBASIS SYARIAH CABANG BANGKA BELITUNG Jarmini Jarmini; Tinggal Purwanto; Reka Meilani
Budgeting: Jurnal Akuntansi Syariah Vol. 2 No. 2 (2021): Vol 2 No 2 (2021): Budgeting: Jurnal Akuntansi Syariah, Desember 2021
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/mcwnsv93

Abstract

The results showed that the merchandise inventory accounting information system owned by Minimarket ****** Mart was good. Assessment based on: the inventory recording method is in accordance with the theory using physical recording, the inventory valuation method is in accordance with the theory using the FIFO method, the cash sales procedure applied by ****** Mart can be said to be good and is in accordance with the theory where the cash sales procedure starts from the buyer coming to the store to shop and ends with the cashier who provides a payment receipt proof of the transaction, the purchasing procedure implemented by ****** Mart is still not in accordance with the theory this is because the manager still has concurrent duties as part the buyer of goods and the finance department, the documentation used can be said to be in accordance with the theory where it can be seen that purchases, purchase invoices, inventory stock books.
PENGARUH PENERAPAN ISLAMIC CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA ENTITAS NIRLABA YAYASAN DARUL FATAH BANGKA BELITUNG Atika Atika
Budgeting: Jurnal Akuntansi Syariah Vol. 3 No. 1 (2022): Budgeting: Jurnal Akuntansi Syariah, Juni 2022
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v3i1.2735

Abstract

Corporate governance is a basic guideline for an organization or a company in every company development. Every company must ensure that the principles of corporate governance are applied to every aspect of the business and at all levels of the company. Taxes are people's contributions to the state treasury based on the law (which can be enforced) without receiving a direct service that can be shown and which is used to pay general expenses. Taxes for companies are a burden that can reduce company profits, while for the state it is income that will be used to fund government administration. This difference in interests causes the company to manage the tax burden, both legally and illegally. A non-profit entity is an institution engaged in the social sector, of course, it must implement corporate governance according to the rules, which will affect the development of the non-profit entity itself. Entities whose funds come from donations and grants must be a concern for financial managers in terms of tax presentation and collection.
PENANAMAN NILAI-NILAI ISLAM DALAM PERKULIAHAN MATEMATIKA BISNIS PADA PRODI AKUNTANSI SYARIAH IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG Fahita Faradila; Mahfudz Reza Fahlevi
Budgeting: Jurnal Akuntansi Syariah Vol. 3 No. 1 (2022): Budgeting: Jurnal Akuntansi Syariah, Juni 2022
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v3i1.2736

Abstract

PTKIN was established with a mandate to develop itself as a scientific and cultural institution that provides higher education not only based on the principles of Pancasila but also Islamic principles. Islamic principles and values ​​can actually be instilled in all lines of lectures, both Islamic religious education courses and general knowledge courses, such as business mathematics courses. The purpose of this study is to explain the implementation of inculcating Islamic values ​​in business mathematics lectures at the Islamic Accounting Study Program IAIN SAS Babel in the even semester 2021.2022 academic year. This study uses a descriptive qualitative approach. The research subjects were two Islamic Accounting classes in the second semester. The source of this research is primary data in the form of material presented to students during lectures, while secondary data in this study are such as previous research, books related to business mathematics, and national journals and international journals related to integration, implementation, and value inculcation. - Islamic values ​​in lecture activities in general courses. The results of the research in this paper describe the inculcation of Islamic values ​​in business mathematics lectures on series material (applied to the concept of interest and savings), and linear function material (applied to market equilibrium due to the influence of taxes). Media such as animated video clips to various verses of the Koran and Hadith have been presented and can be used as alternatives in instilling Islamic values ​​in lectures in business mathematics courses.
LAPORAN SUMBER DAN PENGGUNAAN DANA KEBAJIKAN BANK SYARIAH (STUDI PADA BANK MUAMALAT INDONESIA) Rudi Hartono
Budgeting: Jurnal Akuntansi Syariah Vol. 3 No. 1 (2022): Budgeting: Jurnal Akuntansi Syariah, Juni 2022
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v3i1.2737

Abstract

The concept of Islamic banking requires Islamic banks to provide social services through qard funds, zakat, and other donation funds in accordance with sharia principles. One of the fundamental differences between Islamic banks, as well as other Islamic entities and conventional banks, is the use of social funds received by Islamic banks' zakat institutions and then distributed by Islamic banks. The purpose of this paper is to find out how to report sources and users of Islamic bank virtue funds (Study at Bank Muamalat Indonesia). This study uses secondary data sourced from the company's financial statements PT. Bank Muamalat Indonesia Tbk, namely reports on sources and uses of benevolent funds in 2019 and 2020 taken from the company's annual report. The data analysis method in this study is data reduction, namely summarizing, selecting the main things, presenting data, and verifying/conclusion. The results of the study show that reports on sources of Islamic bank virtue funds come from infaq, alms, the results of waqf management in accordance with applicable laws, returns on productive virtue funds, fines, and non-halal receipts, while reports on the use of Islamic bank virtue funds are used for productive benevolence funds. , donations, other uses for the public interest. The report on the source of Bank Muamalat Indonesia's benevolent funds comes from fines and non-halal receipts, while the use of Bank Muamalat Indonesia's benevolent funds is used for donations
PENGARUH RETURN ON ASSETS DAN RETURN ON EQUITY TERHADAP RETURN SAHAM SYARIAH PADA PERUSAHAAN CONSUMER GOODS (FOOD AND BEVERAGES) YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX PERIODE 2018-2020 Irmawati Irmawati; Rahmat Ilyas; Mandala Faldini
Budgeting: Jurnal Akuntansi Syariah Vol. 3 No. 1 (2022): Budgeting: Jurnal Akuntansi Syariah, Juni 2022
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v3i1.2738

Abstract

In investing, investors are faced with uncertainty between the returns to be obtained and the risks they will face. For this reason, investors need financial information that is used as an important indicator to assess the company's performance and stock returns on the investments they make. Financial reports, especially those related to return on assets and return on equity, are one of the important information used by investors to assess company performance. This study aims to determine the effect of return on assets and return on equity on sharia stock returns in Consumer Goods companies listed on the Jakarta Islamic Index for the 2018-2020 period. The type of this research is descriptive quantitative with secondary data type. This research was conducted on Consumer Goods companies listed on the Jakarta Islamic Index for the 2018-2020 period. The sampling technique used purposive sampling with data analysis techniques using panel data analysis techniques and consisted of population and data samples, design, research models, data instruments and multiple regression tests. Data collection techniques consist of literature studies, previous research and data obtained from quarterly financial reports published on Consumer Goods companies listed on the Jakarta Islamic Index. The population used are companies in the Jakarta Islamic Index index on the Indonesia Stock Exchange, with a sample of 4 issuers where there are 48 data taken for 3 years from 2018-2020. The results of this study indicate that partially return on assets (ROA) has a positive and significant effect on Islamic stock returns with the acquisition of a probability value of 0.02130 <0.05 and return on equity (ROE) has a negative and significant effect on Islamic stock returns with the acquisition of probability values. of 0.0140 < 0.05. While the return on assets (ROA) and return on equity (ROE) variables together show a significant effect on sharia stock returns.
PERAN STANDAR AKUNTANSI KEUANGAN SYARIAH DALAM MENINGKATKAN KUALITAS PENYAJIAN LAPORAN KEUANGAN Marheni Marheni
Budgeting: Jurnal Akuntansi Syariah Vol. 3 No. 1 (2022): Budgeting: Jurnal Akuntansi Syariah, Juni 2022
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v3i1.2739

Abstract

Islamic financial institutions, whether bank or non-bank, in the process of presenting financial statements must refer to Islamic financial accounting standards so that the resulting financial reports are of high quality. The purpose of this paper is to determine the role of Islamic financial accounting standards in improving the quality of financial statement presentation. The conclusion obtained from the discussion of this article is that every financial institution with sharia principles must understand sharia financial accounting standards. In order to present quality financial reports, Islamic financial institutions can be guided by PSAK sharia 101. With a good and correct understanding of PSAK sharia 101, the presentation of the company's financial statements will be structured, accountable, easy to understand, relevant, comparable and reliable
Statistika Deskriptif Data Beban Operasional dan Pendapatan Operasional (BOPO) dalam Kinerja Bank Umum Syariah (BUS) Tahun 2019 – 2022 Muhammad Nurdin
Budgeting: Jurnal Akuntansi Syariah Vol. 3 No. 2 (2022): Budgeting: Jurnal Akuntansi Syariah, Desember 2022
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v3i2.2779

Abstract

Bank menjadi salah satu alternatif jasa keuangan yang sangat di butuhkan dalam lingkungan masyarakat, khusunya dalam menghimpun dana masyarakat baik dalam bentuk simpanan maupun pinjaman. Kapasitas jasa pelayanan perbankan terkahadap kepuasan nasabah menjadi planning utama sebuah bank dalam menjaga kepercayaan nasabah, oleh karena itu bank terus memunculkan produk dan inovasi baru salah satunya peningkatan kinerja pada bank umum syariah. Peningkatan kinerja ini dapat di lihat dari besarnya profitabilitas perbankan syariah sehingga kuantitas usaha dapat terjaga. Salah satu profitabilitas yang akan di teliti adalah BOPO dan populasi yang akan di gunakan sebagai sampel penelitian adalah data statistik BOPO dalam kinerja keuangan bank umum syariah mulai dari Januari tahun 2019 sampai bulan April tahun 2022. Data yang digunakan sebagai penelitian adalah data kuantitafif sekunder yang berasal dari website Otoritas Jasa Keuangan (OJK) dengan menggunakan metode analisis statistika deskriptif.

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