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All Journal Budgeting: Jurnal Akuntansi Syariah
Atika Atika
IAIN Syaikh Abdurrahman Siddik Bangka Belitung
Religion Education Social Sciences

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SIKLUS DALAM SISTEM INFORMASI AKUNTANSI Atika Atika
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

An accounting information system is a component that collects, categorizes, processes, analyzes, and combines relevant financial information for decision making by external parties. The existence of a good information system will produce information according to needs. Good information is information that can be presented in a timely manner, useful and reliable. One of the important information systems in a company is an accounting information system. The purpose of this research is to find out what cycles exist in the accounting information system. The results of this study indicate that the cycle in the accounting system is very important to know in detail. The accounting information system cycle includes the income cycle, the expenditure cycle, the human resource payroll cycle, the production cycle, and the financial cycle.
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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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

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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.
Co-Authors Andi Fatmawati Marsita Lara Mentari Ghozalia Khairunissa Muh. Misdar