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All Journal Khatulistiwa Al-Maslahah
Nurma Sari
IAIN Pontianak
Religion Economics, Econometrics & Finance Social Sciences

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AKUNTANSI SYA Nurma Sari
Khatulistiwa Vol 4, No 1 (2014): Volume 4 Nomor 1 Maret 2014
Publisher : The Pontianak State Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (112.501 KB) | DOI: 10.24260/khatulistiwa.v4i1.227

Abstract

Accounting has, in fact, been around since the days of the Prophet and already existed in the Qur'an. It began with a transaction that was not made in cash or accounts receivable which required a careful and systematic bookkeeping. Accounting principles have embodied the conservative, historical, and material principles. The Sharia accounting principles are rules of common decision derived from the objective of financial reporting and the Sharia accounting concept which governs the development of Sharia accounting techniques. In practice, the principles are full disclosure principle, consistency principle, accrual basic principle, and the principle of current exchange rates.
MANAJEMEN DANA BANK SYARIAH Nurma Sari
Al-Maslahah : Jurnal Ilmu Syariah Vol 12, No 1 (2016)
Publisher : Fakultas Syariah (Syari'ah Faculty )

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.512 KB) | DOI: 10.24260/almaslahah.v12i1.341

Abstract

The fund given to third party should be well-saved and secured. Therefore, the process of fund pooling and receiving must be based on the rule of Indonesian Bank, DSN, and Islamic bank. Besides, there must be a guarantee of the fund for its safety and cleanliness. Since Islamic bank dominates the use of sharing model, Muāmalah Māliah, for profit and risk,it must provide professional investment management. Moreover, Islamic bank should be careful in selecting investment in order to secure client’s fund. The main purpose of asset management is to maximize profit, minimize risk, and provide sufficient liquidity. Islamic bank has possible risk as well as conventional bank except interest risk as Islamic bank is according to profit and loss sharing. Bank cannot persuade its clients to invest their money without guarantee for security and withdrawal. Thus, bank must consider the risks that can influence the sum of profit: the assessment of budget and planning profit, company investment effectiveness, asset distribution, and strategy asset management implementation. Asset management strategy must be based on the source of fund and investment characteristics.
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