cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Rifyal Zuhdi Gultom
Contact Email
rifyalzuhdi@iainsasbabel.ac.id
Phone
+6285322608433
Journal Mail Official
rifyalzuhdi@iainsasbabel.ac.id
Editorial Address
Jl. Raya Petaling KM. 13, Mendo Barat Subdistrict, Bangka Regency, 33173, Bangka Belitung Islands Province
Location
Kab. bangka,
Kepulauan bangka belitung
INDONESIA
Budgeting: Jurnal Akuntansi Syariah
Published by IAIN Syaikh Abdurrahman Siddik Bangka Belitung
ISSN : -     EISSN : 28100301     DOI : https://doi.org/10.32923
Core Subject :
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.
Arjuna Subject : -
Articles 64 Documents
 3   4   5   6   7 
AKUNTANSI MURABAHAH DALAM PEMBIAYAAN BARANG PESANAN PADA PERBANKAN SYARIAH Adhwa Kamilla; Amelia Rahmawati; Anggi Rahmawati; Dinda Mutaqin; Faradilla Putri
Budgeting: Jurnal Akuntansi Syariah Vol. 7 No. 1 (2026): Budgeting: Jurnal Akuntansi Syariah, Juni 2026
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/v53gnq20

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana penerapan PSAK 102 tentang Akuntansi Murabahah dilakukan dalam pembiayaan barang pesanan pada perbankan syariah di Indonesia. Kajian difokuskan pada sejauh mana praktik akuntansi yang diterapkan sesuai dengan standar yang berlaku, serta faktor-faktor yang memengaruhi efektivitas penerapannya. Metode penelitian menggunakan pendekatan kualitatif deskriptif yang dipadukan dengan studi literatur komparatif dari berbagai penelitian terdahulu terkait implementasi PSAK 102. Hasil penelitian menunjukkan bahwa tingkat penerapan PSAK 102 berbeda-beda di antara bank-bank syariah. Bank Syariah Indonesia (BSI) tercatat memiliki tingkat kepatuhan tertinggi karena telah menerapkan seluruh aspek pengakuan, pengukuran, penyajian, dan pengungkapan sesuai standar. BCA Syariah juga menunjukkan penerapan yang cukup baik, terutama dalam hal pengakuan dan pengukuran, meski masih perlu perbaikan dalam aspek pengungkapan laporan keuangan. Sementara itu, Bank Muamalat masih menghadapi sejumlah kendala administratif dan keterbatasan pemahaman pegawai terhadap standar akuntansi tersebut. Perbedaan tingkat penerapan ini umumnya dipengaruhi oleh variasi dalam sistem pelaporan, pelatihan sumber daya manusia, serta komitmen manajemen terhadap nilai-nilai syariah. Temuan penelitian ini menegaskan bahwa penerapan PSAK 102 bukan sekadar persoalan teknis, tetapi juga mencerminkan tanggung jawab moral dalam menjaga transparansi dan keadilan dalam pelaporan keuangan syariah.
Qualitative Analysis of Muslim Community’s Perception of Taxes in the Framework of Sharia Economics Bambang Suryanto; Hosnie Siraj Saifoden; Umi Khulsum
Budgeting: Jurnal Akuntansi Syariah Vol. 6 No. 2 (2025): Budgeting: Jurnal Akuntansi Syariah, Desember 2025
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/n6dcx455

Abstract

This study aims to examine Muslim community conceptions of taxation from the perspective of Islamic economics using a qualitative descriptive-interpretative approach. Taxation, as a central instrument of modern public finance, is frequently associated with religious obligations such as zakat within Muslim-majority societies, generating complex interpretative dynamics. The research was conducted within a Muslim community characterized by relatively high religiosity and active economic engagement. Informants were selected through purposive sampling based on their status as taxpayers and their experience in fulfilling zakat obligations. Data were collected through in-depth interviews, limited observations, and document analysis, and were analyzed inductively through data reduction, thematic categorization, and interpretative conclusion drawing. The findings indicate that Muslim perceptions of taxation are shaped by the interaction of religious values, administrative experiences, fiscal literacy, and trust in government institutions. Tax is conceptualized within three primary frameworks: as a financial burden, as an administrative obligation, and as a form of social contribution for public welfare. The fundamental distinction between tax and zakat lies in normative legitimacy and spiritual dimension, where zakat is regarded as a religious duty with eschatological implications, whereas taxation relies on institutional legitimacy within the modern state system. Nevertheless, most informants accept taxation insofar as it aligns with principles of justice, transparency, and public benefit consistent with the objectives of maqāṣid al-sharī‘ah. These findings underscore the importance of strengthening both moral and institutional legitimacy of fiscal policy, enhancing value-based fiscal literacy, and fostering collaboration with religious authorities to reinforce tax morale and voluntary compliance among Muslim communities.
Implementasi Pemanfaatan QRIS (Quick Response Code Indonesian Standart) Untuk Meningkatkan Pendapatan UMKM (Usaha Mikro, Kecil, dan Menengah) Septa Fitri Lestari; Hendra Cipta; Himmatul Ulyah
Budgeting: Jurnal Akuntansi Syariah Vol. 7 No. 1 (2026): Budgeting: Jurnal Akuntansi Syariah, Juni 2026
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: 10.32923/8tqycc13

Abstract

Advances in digital technology have driven the shift from cash to cashless payments, one of which is through payments using QRIS (Quick Response Code Indonesian Standard), a digital payment system developed by Bank Indonesia. QRIS is a practical, secure, and efficient digital payment solution that is increasingly being used by MSME players. MSMEs play an important role in the national economy, but still face challenges in increasing their income and competitiveness in the digital era. This study aims to analyze how the implementation of QRIS can increase the income of MSMEs in the service, manufacturing, and trade sectors. This study uses a qualitative research method with a descriptive approach that aims to deeply understand the meaning, views, and experiences of MSME actors in using QRIS as a digital payment method. The research data is sourced from primary and secondary data. Primary data was obtained directly through observation and semi-structured interviews with MSME actors in the service, trade, and manufacturing sectors, while secondary data came from documents, previous research reports, and other supporting sources. Data analysis was carried out using NVivo software through the stages of data import, data coding, visualization, theme exploration, and preparation of research reports. The results of this study indicate that the use of QRIS in the three MSME sectors, namely services, manufacturing, and trade, provides benefits in terms of ease and practicality in the transaction process, reduces change issues, and helps make financial records more organized. However, there are still several challenges, such as delays in funds coming in, dependence on digital systems, and transaction fees.
Peningkatan Literasi Keuangan melalui Blue Economy untuk Meningkatkan UMKM & Pariwisata Halal yang Berkelanjutan Hendra Cipta; Wulpiah; Ahmad Bayani; Nopa Tulhasanah
Budgeting: Jurnal Akuntansi Syariah Vol. 6 No. 2 (2025): Budgeting: Jurnal Akuntansi Syariah, Desember 2025
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: 10.32923/9xjhhr24

Abstract

Abstract  The development of Micro, Small, and Medium Enterprises (MSMEs) requires not only capital support but also the ability to manage finances, utilize local potential sustainably, and understand access to financing that suits business needs. This Community Service Program aims to improve the understanding of Family Welfare Empowerment (PKK) members and MSME actors in Namang District regarding financial literacy, the application of the blue economy concept, MSME development and sustainable halal tourism, as well as access to Islamic financing. The program was implemented using a participatory approach through several stages, including preparation and coordination, material presentation, interactive discussions, question-and-answer sessions, and descriptive evaluation. The results indicate an improvement in participants’ understanding of financial management, the application of the blue economy concept in business development, and access to Islamic financing. Participants’ active involvement during the discussion sessions also indicates that the materials delivered were relevant to the needs of MSME development in Namang District.    Keywords: inancial literacy; blue economy; MSMEs; halal tourism; Islamic financing.   Abstrak  Pengembangan Usaha Mikro, Kecil, dan Menengah (UMKM) tidak hanya membutuhkan dukungan modal, tetapi juga kemampuan mengelola keuangan, memanfaatkan potensi lokal secara berkelanjutan, dan memahami akses pembiayaan yang sesuai dengan kebutuhan usaha. Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan meningkatkan pemahaman ibu-ibu PKK dan pelaku UMKM di Kecamatan Namang mengenai literasi keuangan, penerapan konsep blue economy, pengembangan UMKM dan pariwisata halal berkelanjutan, serta akses pembiayaan syariah. Kegiatan dilaksanakan dengan pendekatan partisipatif melalui tahapan persiapan dan koordinasi, penyampaian materi, diskusi interaktif, tanya jawab, dan evaluasi secara deskriptif. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pengelolaan keuangan, penerapan konsep blue economy dalam pengembangan usaha, serta akses pembiayaan syariah. Keaktifan peserta selama diskusi juga menunjukkan bahwa materi yang diberikan relevan dengan kebutuhan pengembangan UMKM di Kecamatan Namang.   Kata kunci: literasi keuangan; blue economy; UMKM; pariwisata halal; pembiayaan syariah.  

Page 7 of 7 | Total Record : 64

 3   4   5   6   7 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol. 7 No. 1 (2026): Budgeting: Jurnal Akuntansi Syariah, Juni 2026 Vol. 6 No. 2 (2025): Budgeting: Jurnal Akuntansi Syariah, Desember 2025 Vol. 6 No. 1 (2025): Budgeting: Jurnal Akuntansi Syariah, Juni 2025 Vol. 5 No. 2 (2024): Budgeting: Jurnal Akuntansi Syariah, Desember 2024 Vol. 5 No. 1 (2024): Budgeting: Jurnal Akuntansi Syariah, Juni 2024 Vol. 4 No. 2 (2023): Budgeting: Jurnal Akuntansi Syariah, Desember 2023 Vol. 4 No. 1 (2023): Budgeting: Jurnal Akuntansi Syariah, Juni 2023 Vol. 3 No. 2 (2022): Budgeting: Jurnal Akuntansi Syariah, Desember 2022 Vol. 3 No. 1 (2022): Budgeting: Jurnal Akuntansi Syariah, Juni 2022 Vol. 2 No. 2 (2021): Vol 2 No 2 (2021): Budgeting: Jurnal Akuntansi Syariah, Desember 2021 Vol. 2 No. 1 (2021): Budgeting: Jurnal Akuntansi Syariah, Juni 2021 Vol. 1 No. 1 (2020): Budgeting: Jurnal Akuntansi Syariah, Desember 2020 More Issue