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All Journal Tadris: Jurnal Pendidikan Islam Budgeting: Jurnal Akuntansi Syariah
Muh. Misdar
IAIN Syaikh Abdurrahman Siddik Bangka Belitung
Religion Education Social Sciences

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The implementation of KH. Hasyim Asy’ari Thought About Educators Ethics Azizah Hanum; Muh. Misdar; Faujiah Ramud; Nurliani
TADRIS: Jurnal Pendidikan Islam Vol 16 No 2 (2021)
Publisher : State Islamic Institute of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (857.905 KB) | DOI: 10.19105/tjpi.v16i2.4530

Abstract

Ethic is important aspect in Islamic education. It’s existence is needed because it plays significant role to achieve the Islamic education goals. KH. Hasyim Asy’ari thinking about ethics educator starting from himself so well behaved. Then, taught the students when learning takes place. According of them, the educational purpose in every human being is to be a full human being in order to get closer to the Creator and get the happiness of the world and the hereafter. In the book Adab al-Alim wa al-Muta’alim, KH. Hasyim Asy’ari mention moralethical values ​should be the design of the people living in the world. So that a seeker of knowledge embody knowledge in everyday life with the behavior of resignation, wara’, the charity would please Allah, grateful and so on.
ANALISIS IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ETAP DAN SYARIAH PADA KOPERASI JASA KEUANGAN SYARIAH KOMUNITAS USAHA MIKRO MUAMALAT BERBASIS MASJID DARUSSALAM PEMALI Nadilah Intan Amni; Muh. Misdar; Rizki Rizki
Budgeting: Jurnal Akuntansi Syariah Vol 2 No 1 (2021): Budgeting: Jurnal Akuntansi Syariah, Juni 2021
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

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Abstract

The research aims to determine the suitability of the financial statements of the Sharia Financial Services Cooperative Of The Muamalat Micro Enterprise Community Based on The Darussalam Pemali Mosque based on the prevailing Entities Without Public Accountability and Sharia Financial Accounting Standards. The type of research is qualitative descriptive. This research was conducted at the Sharia Financial Services Cooperative of The Muamalat Micro Enterprise Community Based on The Darussalam Pemali Mosque. Data collection techniques consist of observation, documentation and interviews. While data analysis techniques consist of data collection, data reduction, data presentation and conclusion drawing. The results of this study show that the financial statements of KJKS KUM3 Darussalam Pemali have not been fully in accordance with the prevailing Sharia ETAP Financial Accounting Standards. This is indicated by the absence of a comparison of the two periods in the presentation of financial statements, not yet appropriate in compiling the balance sheet report, profit and loss, changes in equity, cash flow and has not made a report on zakat funds, welfare funds and notes on financial statements. Factors of discrepancy in the application occur due to lack of Human Resources, the attachment of the system to the center, lack of understanding by practitioners and lack of attention from the government or cooperative agencies related to the development of sharia cooperatives.
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

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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.
Co-Authors Atika Atika Azizah Hanum Faujiah Ramud Marsita Lara Nadilah Intan Amni Nurliani Rizki Rizki