Budgeting: Jurnal Akuntansi Syariah
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.
Articles
34 Documents
<![CDATA[PARADIGMA AKUNTANSI SYARIAH ]]>
<![CDATA[Rahmat Ilyas]]>
<![CDATA[ Budgeting: Jurnal Akuntansi Syariah Vol 1 No 1 (2020): Budgeting: Jurnal Akuntansi Syariah, Desember 2020 ]]>
Publisher : <![CDATA[PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[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.]]>
<![CDATA[AKUNTANSI USAHA MIKRO KECIL MENENGAH: AKUNTANSI PERSEDIAAN USAHA TOKO KELONTONG DI DESA BALUNIJUK KECAMATAN MERAWANG KABUPATEN BANGKA ]]>
<![CDATA[Rizki Rizki]]>
<![CDATA[ Budgeting: Jurnal Akuntansi Syariah Vol 1 No 1 (2020): Budgeting: Jurnal Akuntansi Syariah, Desember 2020 ]]>
Publisher : <![CDATA[PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[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.]]>
<![CDATA[PEMBIAYAAN QARDH DENGAN MENGGUNAKAN DANA NASABAH ]]>
<![CDATA[Feby Ayu Amalia]]>
<![CDATA[ Budgeting: Jurnal Akuntansi Syariah Vol 1 No 1 (2020): Budgeting: Jurnal Akuntansi Syariah, Desember 2020 ]]>
Publisher : <![CDATA[PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[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.]]>
<![CDATA[SOCIAL RESPONBILITY BANK SYARIAH DENGAN PENDEKATAN ISLAMIC SOCIAL REPORT DAN PENGARUHNYA TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN ]]>
<![CDATA[Marheni Marheni]]>
<![CDATA[ Budgeting: Jurnal Akuntansi Syariah Vol 1 No 1 (2020): Budgeting: Jurnal Akuntansi Syariah, Desember 2020 ]]>
Publisher : <![CDATA[PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[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]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX SEBELUM PANDEMI ]]>
<![CDATA[R. Nia Marotina]]>;
<![CDATA[Karima Tamara]]>
<![CDATA[ Budgeting: Jurnal Akuntansi Syariah Vol 2 No 2 (2021): Vol 2 No 2 (2021): Budgeting: Jurnal Akuntansi Syariah, Desember 2021 ]]>
Publisher : <![CDATA[PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research aims to see the effect of financial performance using return on assets and return on equity as a measuring tool, good corporate governance using the size of the board of directors and the number of audit committees as a measuring tool, on the value of the company using price to book value (PBV). ) as a measuring tool. This research is a descriptive comparative study with a quantitative approach. Sources of data in this study come from secondary data using documentation methods through websites and research journals. This study uses purposive sampling technique, namely with certain criteria. The results of this sampling are 13 companies listed on the Jakarta Islamic Index for the 2016-2019 period. This study uses multiple linear regression analysis. The results of this study indicate that partially return on assets only has a significant effect on firm value, while simultaneously return on assets, return on equity, board size and number of audit committees have a significant effect on firm value. Keywords: Financial Performance, Good Corporate Governance, and Company Value.]]>
<![CDATA[PENENTUAN STRATEGIC INITIATIVES DAN KEY PERFORMANCE BERDASAR LAG DAN LEAD PERSPECTIVE PENGUKURAN KINERJA BALANCE SCORECARD PADA BANK SYARIAH INDONESIA ]]>
<![CDATA[Marheni Marheni]]>
<![CDATA[ Budgeting: Jurnal Akuntansi Syariah Vol 2 No 1 (2021): Budgeting: Jurnal Akuntansi Syariah, Juni 2021 ]]>
Publisher : <![CDATA[PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[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.]]>
<![CDATA[SIKLUS DALAM SISTEM INFORMASI AKUNTANSI ]]>
<![CDATA[Atika Atika]]>
<![CDATA[ Budgeting: Jurnal Akuntansi Syariah Vol 2 No 1 (2021): Budgeting: Jurnal Akuntansi Syariah, Juni 2021 ]]>
Publisher : <![CDATA[PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[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.]]>
<![CDATA[PERSEPSI MAHASISWA TENTANG PENGGUNAAN MEDIA TABLET GRAFIS DAN PEREKAM LAYAR DALAM PERKULIAHAN MATEMATIKA EKONOMI ]]>
<![CDATA[Mahfudz Reza Fahlevi]]>;
<![CDATA[Mitra Pramita]]>
<![CDATA[ Budgeting: Jurnal Akuntansi Syariah Vol 2 No 1 (2021): Budgeting: Jurnal Akuntansi Syariah, Juni 2021 ]]>
Publisher : <![CDATA[PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[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%.]]>
<![CDATA[EFESIENSI PENGELOLAAN WAKAF TUNAI ]]>
<![CDATA[Nur Ahmad Ricky Rudianto]]>;
<![CDATA[Himmatul Ulyah]]>
<![CDATA[ Budgeting: Jurnal Akuntansi Syariah Vol 2 No 1 (2021): Budgeting: Jurnal Akuntansi Syariah, Juni 2021 ]]>
Publisher : <![CDATA[PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[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.]]>
<![CDATA[ANALISIS IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ETAP DAN SYARIAH PADA KOPERASI JASA KEUANGAN SYARIAH KOMUNITAS USAHA MIKRO MUAMALAT BERBASIS MASJID DARUSSALAM PEMALI ]]>
<![CDATA[Nadilah Intan Amni]]>;
<![CDATA[Muh. Misdar]]>;
<![CDATA[Rizki Rizki]]>
<![CDATA[ Budgeting: Jurnal Akuntansi Syariah Vol 2 No 1 (2021): Budgeting: Jurnal Akuntansi Syariah, Juni 2021 ]]>
Publisher : <![CDATA[PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[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.]]>
