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Su'ud Wahedi
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Mazinda: Jurnal Akuntansi, Keuangan, dan Bisnis
Published by Universitas Ibrahimy
ISSN : 29860989     EISSN : 29860970     DOI : 10.35316/mazinda.v1i2
Core Subject : Economy,
Economics, Econometrics & Finance
Mazinda adalah jurnal ilmiah yang memiliki fokus dan cakupan pada hasil riset di bidang akuntansi, keuangan, dan bisnis, terutama dari perspektif syariah. Mazinda merupakan salah satu jurnal ilmiah yang ada di lingkungan Universitas Ibrahimy. Mazinda diharapkan bisa menjadi wadah terbuka bagi penyebaran ilmu pengetahuan dan teknologi antar perguruan tinggi, dan penunjang bagi peningkatan mutu tridharma Universitas Ibrahimy. Mazinda akan terbit dua kali per tahun, yakni pada bulan Februari dan Agustus.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 20 Documents
 1   2 
Sistem Informasi Akuntansi Penjualan Kredit sebagai Penunjang Pengendalian Internal Piutang di Toko Nuansa Hasil Karya Banyuwangi Muhammad Fauzen Adiman; Firman Santoso; Ummi Kulsum
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 1 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i1.2647

Abstract

Every business is founded with the aim of making a profit for the owner in the future. Various strategies must be implemented, evaluated, modified, and developed continuously so that the company can maintain its existence. Not only in product marketing, but also aspects of human resources, information systems and management which are supported by the implementation of an internal control system must be the main concern of every business owner. In order to expand market share and sales volume, the Nuansa Karya Banyuwangi Store does not only serve cash sales, but also sells on credit. So that sales transactions increase. It's just that, the obstacle that is still being faced today is the continued increase in the number of uncollectible accounts every year. If this is not handled properly, it will cause losses for the company. So it is necessary to support data management based on Accounting Information Systems, which can support owners in making decisions. This qualitative descriptive study aims to determine the application of SIA at Nuansa Karya Store and its effectiveness in controlling receivables. The data were extracted from primary and secondary data sources. Both through the method of observation, interviews, and document analysis. Any data collected by researchers will be tested for validity through the triangulation method and extension of observations. The data were analyzed through three stages, namely: data presentation, data reduction, and drawing conclusions. From the results of field findings and discussions, it was concluded that Nuansa Karya's shop has not maximized the application of the Accounting Information System in managing sales transactions on credit. Receivables transaction data is recorded manually on the accounts receivable ledger and transaction evidence is not properly archived. In addition, there are dual duties of employees in carrying out the credit sales function. So that this condition does not optimally support the effectiveness of accounts receivable control and sales decision making.
Analisis Perbandingan Dalam Menilai Tingkat Kesehatan Bank Dengan Menggunakan Metode CAMELS dan RGEC (Studi pada Bank Umum BUMN yang Terdaftar di BEI Periode 2017-2021) Achmad Achmad; Ahmad Faizul Muttaqin Anwar Musthofa
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 1 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i1.2648

Abstract

Banks as intermediary institutions have a very important role in driving the Indonesian economy, especially state-owned banks which are state-owned banks, so banks must be managed carefully and need special supervision from the government. This study was conducted with the aim of finding out how the soundness of state-owned banks is using the CAMELS and RGEC methods, as well as the point of difference between the two methods. The type of research used is comparative descriptive with a quantitative approach. The data source used is secondary data. The data collection method in this research is library research and documentation study in the form of an annual report which is downloaded through the official website of the IDX (www.idx.co.id) and the official website of the company that is the subject of the research. From the results of this study, it can be seen that the assessment of the soundness level of state-owned commercial banks using the CAMELS and RGEC methods has different results. The results of the recapitulation of the Health Level Assessment of BUMN Commercial Banks based on the CAMELS Method in the last 5 years show that the health conditions of Banks BRI, BNI and Bank Mandiri are in a "Very Healthy" condition. Meanwhile, Bank BTN is in a “Healthy” condition. Meanwhile, the results of the recapitulation of the Health Level Assessment of BUMN Commercial Banks based on the RGEC Method in the last 5 years show that the health conditions of Bank BRI and Bank Mandiri are in a "Very Healthy" condition. Meanwhile, Bank BNI and BTN are in a "healthy" condition. The difference in the assessment results from the two methods is because the CAMELS method is more focused on the upside side of the business, while the RGEC method is not only focused on the upside side of the business, but also covers the downside side of the business. So that the RGEC method is considered a more comprehensive bank soundness assessment solution.
Analisis Penentuan Harga Pokok Produksi Dengan Metode Full Costing, Variable Costing dan Activity Based Costing Pada Pabrik Air Minum Syifa’ P2S2 Sukorejo Situbondo Himawan Pradipta; Su'ud Wahedi; Endi Sihabuddin
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 1 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i1.2649

Abstract

The selling price is a crucial aspect of a product. Considering the selling price is one of the factors that will influence consumer decisions in buying a product. So that the determination of the selling price of the product must be done carefully and with integrated considerations. Through production costs, operational costs, desired profit targets, people's purchasing power, competitors' selling prices, general economic conditions, product price elasticity, and so on. The selling price policy is influenced by the cost of production and affects the success or failure of the company in achieving its goals. Thus, the As-Syifa' Bottled Drinking Water Factory (AMDK), as one of the producers of drinking water circulating in the midst of the Sukorejo Islamic Boarding School environment, must carefully consider the method of determining the cost of production that is applied. Departing from this thought, the researcher intends to conduct research at As-Syifa's AMDK by applying the full costing method, variable costing, and activity based costing. This research was conducted at Jln. KHR. Syamsul Arifin, Sukorejo village, Banyuputih, Situbondo. Precisely in one of the Islamic boarding school business units that produces drinking water. Data sources consist of primary and secondary sources. Data obtained through observation, interviews with managers, and documentation. From the results of the discussion, the following conclusions are obtained: (1) the As-Syifa' AMDK factory has so far used the conventional method in determining its HPP and obtained a HPP of Rp. 9,612.- (2) from the results of applying the full costing method, variable costing, and activity based costing obtained by different HPP which can be taken into consideration by As-Syifa's AMDK manager.
Analisis Prosedur Pemberian Pembiayaan di BMT NU Jawa Timur Cabang Asembagus Situbondo Berdasarkan Prinsip 5C dan 7P Amir Amir; Achmad Achmad; Nurul Faizin
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 1 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i1.2650

Abstract

Financial institutions, both in the form of banks and non-banks, conventional and sharia, have a very large role in the Indonesian economy. Through its role as an intermediary institution, financial institutions become institutions that mediate between parties who have excess funds and those who lack funds. Namely by collecting funds from a surplus society, then channeling it to a deficit society in the form of financing. As a business institution that relies on trust, every financial institution must be careful in managing or maintaining any funds entrusted/entrusted to it, including the BMT NU East Java Asembagus Branch. Among them is by maximally applying the 5C principles and 7P principles in providing financing.The research data obtained consisted of primary and secondary sources. Data is collected by observation, interview, and documentation methods. The validity was tested using the triangulation method, extending participation, and persistence in observation. Data were analyzed using the Miles and Huberman method.The conclusions obtained in this study, that the provision of financing at the East Java BMT NU Asembagus Branch was carried out through several stages of activity. Starting from filling out forms, interviews, fulfilling requirements, surveys, committee meetings, and implementing financing agreements. In providing this financing, the 5C principles have been fully implemented and some of the 7P principles have been implemented.
Manfaat Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Bank Jatim Syariah Cabang Jember Sunardi Sunardi; Nihayatut Tasliyah; Khalidatus Sa’adah
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 1 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i1.2651

Abstract

The rapid development of information technology and computers. Encouraging companies to utilize ICT to support their business operations. Starting from planning, managing, controlling, evaluating, and presenting data and information to support decision-making activities. One of them is Bank Jatim Syariah through the implementation of an Accounting Information System called ESTIM. This system has the main function of managing all financial transactions and company financial reports online, real-time, and according to standards set by Bank Indonesia and the Financial Services Authority. This study aims to determine the benefits of implementing the SIA on the quality of financial reports. This qualitative descriptive research was conducted at the office of the Bank Jatim Syariah Jember Branch, with data sources from parties involved with the bank's AIS as primary data. The data was obtained through interviews and documentation. Then it is processed using qualitative data analysis method and its validity is tested by triangulation. The results of the study concluded that the implementation of the ESTIM system, as an accounting information system for Bank Jatim Syariah, provides many benefits for companies, especially in the aspects of online and realtime data storage and access, and is able to improve the quality of Bank Jatim Syariah financial reports to Bank Indonesia. Namely by presenting financial reports that are systematic, complete, accurate, fast, and have characteristics as reports that are reliable, relevant, understandable and comparable.
Analisis Pencatatan Akuntansi Pembiayaan Rahn (Gadai) di BMT. UGT. Sidogiri Capem. Banyuputih Situbondo Berdasarkan PSAK 107 Sukandi Sukandi; Imroatus Shoimah; Halimatus Sa’diyah
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 1 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i1.2657

Abstract

Each Islamic financial institution may have a different strategy and operational system in order to increase the interest of its target consumers. It can be in the form of providing convenience to financing customers in terms of administrative requirements, but still carrying out strict selection and supervision to anticipate the risk of default (default). As is the case with BMT. UGT. Sidogiri in implementing rahn or mortgage financing. Another aspect is in terms of accounting records of transactions carried out by the company. Then, how is the accounting treatment applied in BMT. UGT. Sidogiri Capem. Banyuputih towards rahn financing. This qualitative descriptive research was carried out at the BMT sub-branch office. UGT. Sidogiri which is located in the Banyuputih sub-district, Situbondo. Data sources consist of primary and secondary data, which are collected through observation, interviews and documentation. As well as testing the validity of the data with triangulation. The conclusions obtained by the researcher are: that in terms of recognition, measurement, and presentation of rahn financing it is in accordance with PSAK 107. Meanwhile in terms of disclosure it is still not in accordance with PSAK 107.
Implementasi Pembiayaan Gadai Emas di BMT. UGT. Sidogiri Cabang Kangean Sumenep Makhshushi Zakiyah; Zainul Anwar; Maila Maila
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 1 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i1.2658

Abstract

Every Islamic financial institution has a varied marketing strategy to attract public interest. Both in terms of product and operational flow that is applied. As an Islamic financial institution that is not only profit-oriented, but also has a social mission to help those who are experiencing difficulties. BMT UGT Sidogiri prepares a financing product whose application is quite simple, namely the Sharia Gold Pawn (GES). So that the products are in great demand by the people of Kangean. This is what encourages researchers to find out how the GES financing product is implemented. This qualitative descriptive field research was conducted at BMT. UGT. Sidogiri Kangean Branch, using data obtained from primary and secondary data sources. Each field data was analyzed using a descriptive method and tested for its level of validity using triangulation (source) and observation extension methods. The conclusion obtained is that the implementation of BMT Sharia Gold Pawn financing. UGT. Sidogiri is in accordance with the terms and conditions. The application is easy, simple and fast, and is accompanied by rahn financing insurance.
Implementasi Pembiayaan Murabahah Bil Wakalah di PT. BPRS Bhakti Sumekar Cabang Pratama Ra’as Sumenep Ahmad Hamdi; M. Rivqi Amin; Mursyid Mursyid
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 1 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i1.2659

Abstract

As an intermediary institution, Islamic financial institutions (LKS) collect funds from the public through savings (savings), then channel them back to the community in the form of working capital and investment financing. One of the most dominant distributions of this financing is using a murabahah bil wakalah contract. As is the case with the BPRS Bhakti Sumekar Branch Pratama Ra'as. This study aims to find out in depth how the implementation of the contract in the field. Murabaha financing is the most dominant fund distribution scheme in LKS. Because it has a smaller risk for banks compared to implementing mudharabah and musyarakah contracts. This qualitative research uses data obtained from primary and secondary sources. Data is collected by observation, interview, and document methods. Any data that the researcher managed to collect, analyzed and tested its validity using source and method triangulation methods. The resulting conclusion is that the application of murabahah bil wakalah financing at BPRS Bhakti Sumekar Pratama Ra'as Branch is carried out with two contracts, namely starting with the wakalah contract first, then continuing with the murabahah contract. It's just that these two contracts are not set forth in their respective evidence, but are united in one contract agreement. This adaptation was made due to the efficiency and effectiveness aspects of time due to the limited number of BPRS personnel to serve the large number of financing customers.
Analisis Harga Pokok Produksi dengan Metode Variabel Costing pada Produk Roti Ariska Desa Curah Kalak Jangkar Situbondo Imamatin Listya Putri; M. Zikwan; Istianatun Najmiyah
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 1 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i1.2661

Abstract

Determination of the cost of production (HPP) is one of the crucial foundations that can affect many aspects and have a systemic impact. Inaccuracy in identifying and calculating production costs, results in an inaccurate HPP and ultimately results in a selling price that is either too low or too high. So that the expected profit target is not achieved. In addition, the selling price becomes less competitive. Not only useful in planning, the cost of production is also useful for monitoring and controlling the company's operational costs. The research aims to produce HPP for Ariska Bread producers using the variable costing method. Data is collected through interviews, observations, and documents. Furthermore, the data were analyzed through the stages of data reduction, data presentation, and conclusions. Finally, each data is tested for its validity using the triangulation method (method) and extended observations. The conclusions of this study are: (1) the cost of producing Ariska Roti which has been running so far uses a simple method, predicting the costs to be incurred in production and adding a margin, so that the same selling price is obtained for all the flavors produced; (2) the application of the variable costing method produces a different COGS for each bread flavor variant, so that each variant actually needs to be set at a different selling price so that the company does not suffer losses.
Analisis Harga Pokok Produksi Untuk Penentuan Harga Jual Es Balok di Pabrik Es Ma’un Baarid Sukorejo Situbondo Luckman Ashary; Abd. Hafidh Ali; Alif Akbarul Muslim
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 1 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i1.2868

Abstract

The cost of production is a crucial aspect in industrial companies. The cost of production will affect the planning of the production cost budget and the selling price of the product. Inaccuracy in calculating the cost of production will result in a selling price that is less competitive or does not match the production costs incurred by the company. So that every company must calculate and apply the right method, in order to produce the cost of production and selling prices accordingly.This research is a type of qualitative research, which was carried out in the office of the Ma'un Baarid block ice factory belonging to the Sukorejo Islamic Boarding School, Situbondo. Data were collected from primary and secondary sources through observation, interviews and document analysis. Data from the field were tested for validity using the triangulation method and discussions with colleagues.The conclusions generated in this study, that there is a large enough difference between the cost of production applied by companies with the variable costing and full costing methods. This difference is more due to factory overhead costs that are not included in the process of calculating the cost of production.

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