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Budgeting: Jurnal Akuntansi Syariah
Published by IAIN Syaikh Abdurrahman Siddik Bangka Belitung
ISSN : -     EISSN : 28100301     DOI : https://doi.org/10.32923/bdg.v4i2
Core Subject : Religion, Education, Social,
Religion Education Social Sciences
Budgeting: Jurnal Akuntansi Syariah specializes in Islamic accounting, financial accounting, audit accounting, tax accounting, public sector accounting, capital market, investment, management and sharia business and is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines with various approaches of normative, philosophy, history, sociology, anthropology, theology, psychology, economics and is intended to communicate the original researches and library research on the subject.
Arjuna Subject : Umum - Umum
Articles 4 Documents
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Search results for , issue "Vol 1 No 1 (2020): Budgeting: Jurnal Akuntansi Syariah, Desember 2020" : 4 Documents clear
PARADIGMA AKUNTANSI SYARIAH Rahmat Ilyas
Budgeting: Jurnal Akuntansi Syariah Vol 1 No 1 (2020): Budgeting: Jurnal Akuntansi Syariah, Desember 2020
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

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Abstract

Sharia transactions are based on the paradigm that the universe is entrusted by God as a mandate (divine trust) and a means of happiness for all mankind. Accounting is a very static event. Accounting always develops following the evolutionary pattern of society. This development of accounting is very significant, as it has happened that accounting has developed from the unification of religious aspects towards efforts to separate religions in economic matters. Sharia accounting is based on please help, this causes various differences with conventional accounting based on the capitalist system. The Islamic accounting paradigm considers various paradigms by showing differences in accounting ideology. Based on this religious foundation, there are three interconnected dimensions, namely: 1) seeking the pleasure of Allah as the main objective in determining socio-economic justice; 2) realizing benefits for society, namely by fulfilling obligations to society, and 3) pursuing personal interests.
AKUNTANSI USAHA MIKRO KECIL MENENGAH: AKUNTANSI PERSEDIAAN USAHA TOKO KELONTONG DI DESA BALUNIJUK KECAMATAN MERAWANG KABUPATEN BANGKA Rizki Rizki
Budgeting: Jurnal Akuntansi Syariah Vol 1 No 1 (2020): Budgeting: Jurnal Akuntansi Syariah, Desember 2020
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

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Abstract

Pengembangan Usaha Mikro Kecil Menengah dipedesaan perlu didorong agar meningkatkan ekonomi masyarakat pedesaan. Desa yang belum di masuki pasar modern seperti minimarket merupakan salahsatu daerah utama yang perlu dikembangkan untuk unit usaha mikro kecil menengah terutama untuk usaha toko kelontong. Jika pasar modern sudah mulai merambah ketiap desa maka usaha – usaha toko kelontong akan mati dan pada akhirnya akan mematikan sumber ekonomi masyarakat desa. Oleh karena itu perlu adanya perhatian untuk mengembangkan jenis usaha toko kelontong ini agar kedepannya dapat bersaing denga toko – toko bergaya pasa modern seperti minimarket. Langkah awal untuk mengembagkan Usaha Mikro Kecial Menengah untuk toko kelontog di desa bisa dimulai dengan mengenalkan akuntansi dalam pencatatan keluar masuk persediaan di toko kelontong tersebut. Metode yang dilakukan dalam penelitian dan pengabdian masyarakat ini adalah dengan menggunakan metode observasi, wawancara, dan metode Face To Face dalam memberikan pembinaan kepada masyarakat. Strategi yang digunakan dalam pengabadian masyarakat ini diawali dengan observasi dan wawancara kemudian dilanjutkan dengan pengkategorian data yang diperoleh. Dari hasil observasi dan pengkategorian maka pelaku pengabdian masyarakat mendesain akuntansi persediaan yang bisa diterapkan di toko kelontong. Hasil kegiatan penelitian dan pengabdian masyarakat ini terdapat 46 toko kelontong di desa balunijuk dan hanya 25 toko kelontong yang memenuhi syarat untuk dilakukan sosialisasi akuntansi persediaan. Dari 25 Toko kelontong tersebut hanya 15 yang bersedia dan mampu menerapkan akuntansi persediaan di toko kelontong yang dimilikinya.
PEMBIAYAAN QARDH DENGAN MENGGUNAKAN DANA NASABAH Feby Ayu Amalia
Budgeting: Jurnal Akuntansi Syariah Vol 1 No 1 (2020): Budgeting: Jurnal Akuntansi Syariah, Desember 2020
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

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Abstract

The development of Islamic finance in Indonesia has increased significantly, many akad-akad that has been applied to sharia banking. Islamic banks in their activities not only perform commercial activities that generate profits, but also Islamic banks are mandated to mensjahterkan ummah. Financing is one solution that can prosper the ummah, financing is taawun is financing by using qardh contract is the activity of channeling funds without any reward, but the customer must refund the funds. With the financing innovation by using qardh contract issued by Fatwa DSN-MUI Number: 79 / DSN-MUI / III / 2011 on qardh by using customer's fund, bank is given the flexibility to use customer's fund using qardh contract, for qardh is a product of demand deposits, savings or deposits using wadi'ah or mudharabah contracts. Qardh by using customer funds may be made as long as it does not deviate from the provisions of the fatwa and applicable Law, with the application of qardh funds Sharia Bank can slowly assist economic equity and economic prosperity.
SOCIAL RESPONBILITY BANK SYARIAH DENGAN PENDEKATAN ISLAMIC SOCIAL REPORT DAN PENGARUHNYA TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN Marheni Marheni
Budgeting: Jurnal Akuntansi Syariah Vol 1 No 1 (2020): Budgeting: Jurnal Akuntansi Syariah, Desember 2020
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

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Abstract

Responsibility disclosure and islamicity performance index on the profitability of sharia banks in the period 2015-2019, The samples used are Bank Muamalat, Bank Mandiri Syariah Bank, Mega Syariah, BRI syariah, BCA syariah and BNI syariah period 2015-2019, Analytical technique used in this research with multiple linear regression analysis. he result of analysis shows that Corporate Social Responsibility has no significant effect on profitability of syariah bank and on Islamicity Performance Index has significant influence on profitability of syariah bank

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