Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Jurnal Ekonomi, Akuntansi dan Perpajakan

Analisis Pencapaian Kinerja Keuangan Bank Syariah Indonesia Dan Bank Muamalat Dalam Indeks Maqashid Syariah Amalia Febi Cahyani; Elsa Okta Akila; Febiola Valentry; Hayatun Nisa; Ersi Sisdianto
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i2.65

Abstract

The purpose of writing this analysis is to investigate the financial performance achievements of Bank Syariah Indonesia (BSI) and Bank Muamalat in the Maqashid Syariah Index, with a focus on profitability, liquidity, asset growth, operational efficiency and sustainable service. The research method used is a literature study, which involves collecting and analyzing data from various relevant and reliable literature sources, including public financial reports, academic books, scientific journals, and other official documents. The research results show that both banks have demonstrated a strong commitment to sharia principles in their operations, with adequate performance in key aspects such as profitability, liquidity, asset growth, operational efficiency and sustainable service. Thus, this analysis provides an in-depth understanding of the contribution of BSI and Bank Muamalat to a sharia-based economy and achieving sharia goals in a broader context.
Implementasi Akuntansi Pembiayaan Akad Qardh Pada Perbankan Syariah Zaki Perdana Mulia; Ersi Sisdianto
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i2.101

Abstract

In financial and economic management activities, the term banking is often known, both conventional banking and Islamic banking. Islamic banking is a financial institution that plays an important role in managing people's funds. Islamic financial institutions generally have a variety of products offered to the public. In banking activities, there are two main functions of the bank, namely as a savings and loan institution. The purpose of this article is to discuss and analyze related to one of the Islamic bank products, namely loan products that apply the Qardh contract to Islamic financial institutions. The results of the study indicate that the implementation of the Qardh contract in Indonesia is adjusted to the pillars, qardh requirements, and shigat qardh. Qardh contract can be interpreted as a loan that must be returned in the same amount with a certain pre-agreed period. In other words, Qardh is a loan without profit. If it is technically reviewed, then this loan will be given to someone or a sharia financial institution to another person who is used for emergency or urgent needs. The implementation of sharia accounting with Qardh contracts in Indonesia is guided by Law Number 21 of 2008 concerning Sharia Banking in Article 35 paragraph (1) which states that in practice sharia banking is required to implement the 5C principles, namely character, capacity, capital, condition of economy, and collateral.
Analisis Laporan Keuangan PT. Mandom Indonesia Tbk menggunakan Metode Vertikal Sony Widia Sari; Herdiyanti Ulan Andani; Fitra Aditia; Annisa Zulfa Majid; Ersi Sisdianto
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i2.120

Abstract

Qualitative descriptive research is the kind of study that this is. The purpose of this study is to evaluate PT. Mandom Indonesia, Tbk's financial performance using a vertical analysis. The financial statements of PT. Mandom Indonesia Tbk for 20 years, with a 7-year sample, comprise the population in this study. outcomes of PT's balance sheet report's vertical analysis. Mandom Indonesia, Tbk has been at its best between 2015 and 2021. The total assets post, which is higher than the total liabilities post, illustrates this.
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