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All Journal Jurnal Mutiara Ilmu Akuntansi Digital Business Tren Bisnis Masa Depan Jurnal Riset Akuntansi Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Media Akademik (JMA) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi JURNAL RUMPUN MANAJEMEN DAN EKONOMI MERDEKA: Jurnal Ilmiah Multidisiplin Jurnal Bisnis Kreatif dan Inovatif Jurnal Pajak dan Analisis Ekonomi Syariah Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi Jurnal Pemimpin Bisnis Inovatif
Ersi Sisdianto
Unknown Affiliation
Religion Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah

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Penerapan PSAK No. 102 Atas Transaksi Murabahah: Studi Kasus BMT Ahmad Jarot; Desi Ratna Sari; Hanifatun Nisa; Ersi Sisdianto
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.872

Abstract

This study aims to determine the accounting treatment of murabahah (recognition, measurement, presentation and disclosure) in accordance with PSAK no. 102. BMT in 13 population was studied. The descriptive analysis with qualitative and quantitative approaches wasused to deploythe questionnaires to respondents. The study showed that the accounting treatment of murabahah in BMT is not all adopted PSAK no. 102 properly. The average value of the percentage only reached 68.4%. There are weaknesses in the educational background of the respondents were limited to the knowledge of transaction records BMT.
Analisis Rasio Keuangan Organisasi Pengelola Zakat: Studi Kasus Kota/Kabupaten Di Indonesia Shella Juniet Dubelta; Shopia Aulia Tasya; Sigit Trianto; Viki Anggrayani; Ersi Sisdianto
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.874

Abstract

Financial ratio analysis is one of the measuring tools that can be used to analyze the financial condition of an institution. This study aims to measure and analyze the financial performance of City and District Zakat Management Organizations (OPZ) in Indonesia for the period 2019 and 2020 based on the ratio of activity, efficiency, amil funds, liquidity and growth. The method used in this research is descriptive qualitative with calculations using OPZ Financial Ratios published by PUSKAS BAZNAS. The data used in this study is secondary data obtained from financial reports published on the website. There are 8 samples used in 2019 and 10 samples used in 2020 that fulfill the sample criteria. The results of the study based on the overall activity ratio seen from the average performance in both years were effective and good. In the efficient ratio, 2019 as a whole showed inefficient results, while 2020 showed efficient results. The ratio of amil funds in both years showed good performance. The overall liquidity ratio in 2020 showed good performance results compared to 2019. The growth ratio in 2020 showed good performance, while 2019 showed poor performance.
Analisis Penerapan Metode Pencatatan Akuntansi Dengan Konsep Accrual Accounting Pada Perbankan Syariah Robby Gamas; Ersi Sisdianto
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.893

Abstract

The concept of accrual accounting is a basis commonly applied in financial institutions in Indonesia. However, Islamic banks have a different perspective on implementing the accrual accounting concept. This research aims to analyze the application of accounting recording methods with the concept of accrual accounting in sharia banking. The research method is descriptive qualitative research with data collection techniques in the form of library research. The findings show that the implementation of the accrual accounting concept in sharia banking cannot be fully implemented because there are elements that conflict with sharia principles. These elements are uncertainty and gharar, as well as the high potential for institutions to fall into earnings management practices. This makes sharia banking apply a limited accrual method and adapt it to sharia principles. In calculating profit sharing, Islamic banking does not apply accrual accounting because it requires real cash inflows and receipts. Islamic financial institutions can use accrual accounting for financial reports which aims to increase transparency and accountability before stakeholders.
Implementasi Earning Management Pada Lembaga Keuangan Dengan Prinsip Akuntansi Syariah Fitriani Fitriani; Ersi Sisdianto
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.894

Abstract

Companies such as financial institutions in carrying out operational activities always want to obtain high profits such as profit engineering. Earnings engineering is one of the contemporary issues in finance, especially in Indonesia. In several reports in a large company there are 77% of senior managers involved in unethical behavior by carrying out scandals that are motivated by earnings management. This is problematic for the development of accounting, especially sharia accounting. Study aims to analyze the implementation of Islamic earnings management in Islamic accounting. In this study teh method use is the literatur review by collecting secondary data from various related journal. The results show that there are still earnings engineering practices in companies and financial institutions in Indonesia. For this reason, sharia principles really need to be emphasized in order to improve the quality of sharia accounting that is completely free from fraudulent practices. One of the appropriate efforts is to apply sharia accounting in conducting profit-sharing financing, proper and effective monitoring must be carried out with adequate supervision and reporting, so that companies such as Islamic banks or companies can avoid earning management and profit engineering. Financial institutions that apply sharia accounting principles are required to implement Islamic earnings management as a profit management practice in accordance with Islamic religious rules and ethics.
Peran Audit Internal Dalam Upaya Pencegahan dan Pengendalian Terjadinya Kecurangan (Fraud) Di Perusahaan Irma Laelani Muflihah; Ersi Sisdianto
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.912

Abstract

This research aims to determine the role of internal audit in efforts to prevent and control fraud in companies. The research method uses qualitative literature studies with research sources coming from relevant journals. Technology has made all aspects of life easier now, including auditing and accounting. An accountant is required to be able to keep up with current developments. One of the efforts that can be done is by mastering various accounting software. Internal auditors can carry out evaluations in the form of assessments and tests related to the internal control system implemented by a company. It can be concluded from the results of this research that with fraud becoming more diverse, the solution to this problem is that companies must take action by strengthening internal supervision supported by advances in information technology as well. Internal audit plays a major role in controlling fraud.
Co-Authors Adi Apriadi Afina Azzahra Agrayi Afifa Putri Ahmad Jarot Ainun Basita Ajeng Dwi Rahayu Akbar Aditiya Aldi Agung Fidiantoro Amalia Febi Cahyani Ananda Elsa anggi saputra Annisa Miftahul Rosada Annisa Zulfa Majid APRILIA SAFITRI Aria Aji Pratama Asti Mega Fitria Athaya Aqilla Aulia Citra Arradha Bagas Prinanda Baginda Sultan Aritonang Chandra Kurniawan Dani Iwan Saputra Darma Sari Dea Angraeni Dea Safira Dea Wulan Saputri Denada Agustia Nanda Desi Fitria Desi Ratna Sari Devi Hellyanita Dilla Sepriani Dimas Pangestu Dinda Indri L. L. Dini Juniarti Dinita Mayangsari Dio Pratama Dwi Wulandari Eka Khoiriah Elisa Khoeriyah Sukawanda Elsa Okta Akila Eni Rusnaini Erikha Viyurintina EVA YULIANA Fadia Nazwari Fanisa eka Pratiwi Farhan Zulfahmi Farida Asfiah Fasa Aska Dera Febiola Valentry Febriyanti Febriyanti Fitra Aditia Fitri Handayani Fitri Khairunnisa Cahyacita Fitriani Fitriani Hana Hanifah Hanifatun Nisa Hasbullah Eka Saputra Hayatun Nisa Herdiyanti Ulan Andani Hidayah Dwi Lestari Hidayanti Shafira Idu Aulia Intan Mawarni Intan Sari Irma Laelani Muflihah Janatul Munawaroh Jihan Thalia Putri Karennia Junisa Khairina Nur Shadrina Kharisma Khoirun Nisa Khoirul Riyansyah Kholifah Lestari Khusna Lathifannisa Lailatul Zahro Maspupah Linda Agustina Saputri Liza Aulia Putri Sandea Lusi Putri Pratiwi M. Akbar Nayandra M. Bagus Rafli Mokoginta M. Farhan Reza Ridho Kholik M.Erbi Farel.K.H Muhammad Al-Ghifari Muji Wasini Murnia Adhani Nabila Imanina Fahira Nabilla Ahdania Azahra Nia Ira Syahara Nisrina Dian Trisya Nova Carissa Novita Sari Nur Amelia Fitri Nuraini Nurhayati NURIYAH Nurmala Aprilia Nurul Azmi NURUL HABIBAH Octa Dwi Yanti Oktaviona Wijayanti Putri Diar Utami Putri Shilamaya R. Dea Laura Oksanda Rahmad Akbar Ravika Pebriani Regita Isna Aisyah Reina Reina Retno Mei Saputri Revsi Adesta Ria Ariyani Rianti Rahma Rika Aulia Rika Damai Yanti Riski Ilham Syah Saputra Riski Rudianto Robby Gamas Rosa Aisyah Ruri Selvi Anggraeni Ruslan Abdul Ghofur Salzi Mainenda Putti Setia Fitri Alviana Ningrum Shella Febrianisa Shella Juniet Dubelta Shopia Aulia Tasya Sigit Trianto Silvi Moli Lutfhia SITI KHODIJAH Sony Widia Sari Sonya Widia Sari Sri Widiastuti Susanti Diana Mahri Tyas Wahyu Malia Uswah Hanif Uut Mariska Via Yunita Viki Anggrayani Wanda Aprilianti Wegy Aprilia Pratiwi Widya Maharani Yogi Irwanda Yulia Dwi Safitri Yuliana Yuliana Yunika Kasmita Sari Yunira Hastuti Yunita Febrianti Zaki Perdana Mulia