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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 5 Documents
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Search results for , issue "Vol 2 No 1 (2021): Budgeting: Jurnal Akuntansi Syariah, Juni 2021" : 5 Documents clear
PENENTUAN STRATEGIC INITIATIVES DAN KEY PERFORMANCE BERDASAR LAG DAN LEAD PERSPECTIVE PENGUKURAN KINERJA BALANCE SCORECARD PADA BANK SYARIAH INDONESIA Marheni Marheni
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

Tujuan penelitian ini adalah untuk menganalisis kinerja Bank Syariah Indonesia (BSI) ex BSM dengan perspektif Balanced Scorecard dan menentukan strategi keuangan dengan strategic initiatives dan key performance. Jenis penelitian ini menggunakan deskriptif kuantitatif. Penelitian ini menggunakan data keuangan tahun 2019-2020. Teknik analisis data menggunakan pengukuran keuangan dan non keuangan. Hasil penelitian menunjukkan bahwa kinerja Bank Syariah Indonesia (BSI) ex BSM berdasarkan kinerja keuangan memiliki kategori yang cukup baik. Berdasarkan perspektif proses bisnis internal serta pembelajaran dan pertumbuhan juga dikategorikan baik. Berdasarkan strategi initiatives dan key performance maka Bank Syariah Indonesia (BSI) ex BSM perlu menyesuaikan rancangan atau target anggaran biaya dan pendapatan yang dibutuhkan untuk mengukur tingkat penurunan atau kenaikan biaya operasional perusahaan. Kesimpulan penelitian ini diperoleh bahwa berdasarkan pendekatan Balanced Scorecard maka kinerja Bank Syariah Indonesia (BSI) ex BSM dikategorikan baik dengan meningkatkan pendapatan dan efisiensi biaya.
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.
PERSEPSI MAHASISWA TENTANG PENGGUNAAN MEDIA TABLET GRAFIS DAN PEREKAM LAYAR DALAM PERKULIAHAN MATEMATIKA EKONOMI Mahfudz Reza Fahlevi; Mitra Pramita
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

The pandemic of Covid-19 has had an impact on many fields, one of which is education. As a result of this incident, educators are now starting to switch to various and suitable online learning media for optimal learning activities, some of the media that can be used include the use of graphic tablets and screen recording applications. The purpose of this study was to explore students perceptions of the use of its. The method used is survey. The survey was given as many as 10 closed statements and 3 open questions. Furthermore, the analysis of the survey results which is described in depth is about 10 closed statements. The number of respondents involved reached 61 students. The results showed that the statement strongly agreed with the statement of the need to use pen tablets in economic mathematics lectures up to 80%. Furthermore, the results of responses from respondents to statements using screen recording applications can increase learning motivation up to 61%.
EFESIENSI PENGELOLAAN WAKAF TUNAI Nur Ahmad Ricky Rudianto; Himmatul Ulyah
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

This research focuses on efficient cash waqf management conducted qualitatively using library studies. The approach in this research is a critical analytical descriptive approach. The data used is sourced from sekuder data obtained from the results of research that has been done before, articles and reference books with subjects about waqf and cash waqf. The object studied is the management of waqf carried out at Islamic Financial Institutions (LKS), Non-Profit Institutions and the Government. Based on the literature review that has been done, it is found that the most efficient waqf management if managed by Islamic Financial Institutions (LKS), This is because Islamic Financial Institutions have clear functions and duties, competent human resources, guaranteed accountability and the breadth of the network in the management of waqf funds to be channeled and invested.
ANALISIS IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ETAP DAN SYARIAH PADA KOPERASI JASA KEUANGAN SYARIAH KOMUNITAS USAHA MIKRO MUAMALAT BERBASIS MASJID DARUSSALAM PEMALI Nadilah Intan Amni; Muh. Misdar; Rizki Rizki
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

The research aims to determine the suitability of the financial statements of the Sharia Financial Services Cooperative Of The Muamalat Micro Enterprise Community Based on The Darussalam Pemali Mosque based on the prevailing Entities Without Public Accountability and Sharia Financial Accounting Standards. The type of research is qualitative descriptive. This research was conducted at the Sharia Financial Services Cooperative of The Muamalat Micro Enterprise Community Based on The Darussalam Pemali Mosque. Data collection techniques consist of observation, documentation and interviews. While data analysis techniques consist of data collection, data reduction, data presentation and conclusion drawing. The results of this study show that the financial statements of KJKS KUM3 Darussalam Pemali have not been fully in accordance with the prevailing Sharia ETAP Financial Accounting Standards. This is indicated by the absence of a comparison of the two periods in the presentation of financial statements, not yet appropriate in compiling the balance sheet report, profit and loss, changes in equity, cash flow and has not made a report on zakat funds, welfare funds and notes on financial statements. Factors of discrepancy in the application occur due to lack of Human Resources, the attachment of the system to the center, lack of understanding by practitioners and lack of attention from the government or cooperative agencies related to the development of sharia cooperatives.

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