scholarly journals ANALISIS PENERAPAN AKUNTANSI SYARIAH BERDASARKAN PSAK 102 PADA PEMBIAYAAN MURABAHAH DI BMT SE-KABUPATEN PATI

2017 ◽  
Vol 4 (1) ◽  
pp. 114
Author(s):  
Muzayyidatul Habibah ◽  
Alfu Nikmah

<p><em>This study aimed to analyze the recognition and measurement, presentation and disclosure of murabaha transaction in accordance with SFAS 102 at BMT Pati regency. It was field research with qualitative approach. Methods of data collection were  interviews  and  documentation.  The  results  of  this study indicated that there is BMT recognizing inventories which should not be done because the practice is murabahah not purchase-based murabaha transactions. BMT has been preparing financial statements Balance Sheet, but the value of the loss reserve accounts Murabahah cannot be seen. In profit/ loss reports, costs of murabaha receivables impairment losses cannot be seen because it is not recognized/recorded in the general journal. BMT has revealed matters related to murabaha transactions, including the acquisition cost of murabaha asset; booking appointment in murabaha based on the order as an obligation or not, while the non-commercial financial reports have been prepared for internal purposes of BMT.</em></p>

2021 ◽  
pp. 35-44
Author(s):  
Natasha Simanjuntak ◽  
Tinneke E.M. Sumual ◽  
Aprili Bacilius

Abstrak Salah satu kendala yang dihadapi UMKM yaitu pencatatan dan pelaporan keuangan. Untuk memudahkan UMKM melakukan pencatatan dan pelaporan keuangan, DSAK mengeluarkan SAK-EMKM. Restoran Delli Tomohon merupakan satu diantara banyak UMKM yang belum melakukan pencatatan dan pelaporan keuangan. Berdasarkan hal tersebut, peneliti melakukan riset dengan tujuan mengetahui dan menyusun laporan keuangan berbasis SAK-EMKM pada Restoran Delli Tomohon. Riset ini menggunakan pendekatan kualitatif deskriptif dengan data primer dan sekunder. Teknik pengumpulan data menggunakan field research, sedangkan teknik analisis data dengan mengintregasikan data ke dalam kategori, memerincikan dan menyusun data. Hasil penelitian menunjukkan bahwa Restoran Delli Tomohon belum mampu melakukan pencatatan dan pelaporan keuangan. Kata Kunci : SAK-EMKM, Restoran, Laporan Keuangan     Abstract One of the obstacles faced by MSMEs is financial recording and reporting. To make it easier for MSMEs to record and report financial, DSAK issued SAK-EMKM. Delli Tomohon Restaurant is one of the many MSMEs that have not done financial recording and reporting. Based on this, the researcher conducted research with the aim of knowing how to record and compiling SAK-EMKM-based financial reports at Delli Tomohon Restaurant. This research uses a descriptive qualitative approach with primary and secondary data. The data collection technique used field research, while the data analysis technique was to integrate the data into categories, detailing and compiling the data. The results showed that the restaurant Delli Tomohon has not been able to record and report financials. Keywords : SAK-EMKM, Restaurant, Financial Statements


2019 ◽  
Vol 7 (3) ◽  
pp. 351-360
Author(s):  
Erni Suryadi ◽  
Wulan Wahyuni Rossa Putri

Companies which value and number of fixed assets are sufficiently material, errors in determining and classifying acquisition prices, expenditures during the use and termination of fixed assets will affect the overall financial statements. Therefore, the accuracy in recording fixed assets greatly influences the reliability of the presentation in financial statements. This study aims to determine how the recognition and measurement of fixed assets applied in PT Suryakabel Cemerlang, as well as the presentation of fixed assets in financial statements at PT Suryakabel Cemerlang. Data collection is done through observation, interviews and documents to the parties concerned. This research is descriptive qualitative. The results showed that the accounting treatment of fixed assets at PT. Suryakabel Cemerlang has not fully complied with SAK ETAP No. 15. But the recognition and measurement of fixed assets is in accordance with SAK ETAP No. 15, but no record of the termination of fixed assets has yet been made. This causes the acquisition price and accumulated depreciation of fixed assets presented in the balance sheet to be greater. Based on the results of the study it can be concluded that the accounting treatment of fixed assets must be based on SAK ETAP No. 15 in order to present accurate financial reports so that they can be used as one of the basis for future decision making.   Keywords : treatment of fixed assets, SAK ETAP No. 15


Author(s):  
Meta Ardiana ◽  
Rachma Agustina

This study aims to analyze the treatment of depletion or decrease in the value of biological assets and its impact on financial reports on Wibowo Farm farms in Blitar. Data collection techniques using literature study, observation, interviews, and documentation. I was checking the validity of the data through participation extension, observation persistence, and data triangulation. The result of the study was Wibowo Farm has acknowledged that there is depreciation or depletion of non-productive biological assets based on the productive value of these biological assets, if there is a death, the biological assets have also been recognized as depreciation but have not been presented in detail in the balance sheet financial statements, this is relevant to PSAK 69 which requires a calculation of impairment in the economic value of biological assets. For presentation in the financial statements of biological assets, it is reported in the balance sheet financial statements in detail on the biological assets produced. Wibowo Farm's livestock only recognizes the advantages and disadvantages when ignoring biological assets. This difference, of course, makes financial reports less reliable and relevant


2020 ◽  
Vol 3 (2) ◽  
pp. 177
Author(s):  
Muzayyidatul Habibah

<p class="bdabstract">This research aims to analyze how the implementation of maqashid as-sharia in formulating Islamic bank financial statements’ objectives. The research method used is a descriptive qualitative approach, through field research, by examining published Islamic financial reports and conducting interviews with management. The purpose of preparing Islamic financial reports on Islamic entities following the maqashid as-sharia is to fulfil the objectives in providing useful information to stakeholders comprehensively. The purpose of Islamic financial reports includes three levels, namely primary (dharuriyat), secondary (tahsiniyah), and tertiary (hajiyat). The primary aspect is very useful in providing financial information that all financial institutions' activities come from halal sources. Meanwhile, the second aspect can provide additional information on adherence to sharia principles, as a form of protection for property development through contracts under sharia principles. In the aspect of fulfilling the tertiary level, it shows the urgency in presenting assets owned by sharia entities in a transparent and accountable manner, as an effort to be accountable to humans and Allah SWT., Thus providing benefits to more people. Fulfillment of these three aspects of maqashid sharia is a form of benefit in the management of sharia entities.</p>


2020 ◽  
Vol 1 (4) ◽  
pp. 871-882
Author(s):  
Tentiyo Suharto

Financial statements describe the financial condition and results of operations of a company or institution at a certain time or for a certain period of time. The types of financial statements commonly known are: balance sheet or income statement, or business results, cash flow statement, statement of changes in financial position. There are many errors and a lack of media information for analysts on financial reports so that financial reporting data can be manipulated and harm customers or consumers. This type of research is field research using a quantitative descriptive approach. From the research results, it can be seen that the consumer's decision to choose a bank in the high category is 3 people (11.11%) with a value of 52.12 and above. The sample that got the moderate category was 18 people (66.67%), namely the value ranged from 48.1 to 52.12 and the sample that got the low category was 6 people (22.22%), namely a value of 48.1 and below. So thus it can be concluded that the consumer's decision to choose a bank seen from its financial statements can be categorized as moderate.


2017 ◽  
Vol 1 (1) ◽  
pp. 38
Author(s):  
Feri Indawatika

This study aims to perform the preparation of financial statements in Cooperative INTAKO based SAK ETAP responses and identify external parties regarding the preparation of the financial statements based SAK ETAP.  This type of research is qualitative. Data collection techniques with interviews, documentation, and triangulation. Test the validity of the data by using the test of credibility, transferability, and dependability. Engineering analysis using the data collection phase, data reduction, the data display, and conclusion. The results showed that the Cooperative INTAKO only prepare three financial statements, namely: Balance Sheet, Income Statement, and Notes to the Financial Statements and the report asled to the SAK  ETAP, but there are a few post that are not yet  in accordance with SAK ETAP. So the report prepared by the researchers is the Balance Sheet, Income Statement, Statement of Changes in Equity, Cash Flow Statement and Notes to Financial Statements. Supervisors Cooperative INTAKO response regarding the preparation of the financial statements based SAK ETAP is less familiar with the statement of changes inequityand cash flows. Response Diskoperindag and EMR Sidoarjo financial statements based on SAK ETAP is the format and types of financial statements that are prepared can be adjusted to the needs of the cooperative while it is in accordance with thelawon cooperatives and applicable accounting standards. Cooperative Response Putra Buana Waru financial statements based on SAK ETAP is too complicated if the cooperative must prepare complete financial statements for cooperatives prepare financial reports as needed and cooperative laws still give leeway regarding the preparation of the financial statements of the cooperative.


2021 ◽  
Vol 11 (2) ◽  
pp. 211
Author(s):  
Mahaitin H Sinaga ◽  
Wico Jontarudi Tarigan

This study aims to analyze the implementation of SAK ETAP in the presentation of the cooperative's financial statements according to the Regulation of the Minister of KUKM RI No. 13/Per/M.KUKM/IX/2015 on the Cooperative of CU Bina Kasih P. Siantar. This study also aims to see the appearance of the financial statements presented by the CU Bina Kasih Cooperative P. Siantar. This study also aims to look at the presentation’s forms of financial statements presented by the Cooperative of CU Bina Kasih P. Siantar. The data collection technique in this study was by observing the technique of presenting financial statements at the Cooperative of CU Bina Kasih, then conducting interviews with the Cooperative Management, and obtaining documentation sourced from the Annual Financial Reports of the CU Bina Kasih Cooperative. The results of the study show that: (1) The Cooperative of CU Bina Kasih has not presented financial statements based on SAK ETAP according to the Minister of Finance of the Republic of Indonesia KUKM No. 13/Per/M.KUKM/IX/2015, (2) The components of the financial statements presented by the CU Bina Kasih P.Siantar Kopdit are only in the form of a Balance Sheet and Calculation of Remaining Operating Results and an Explanation of the Balance Sheet, and (3) Presentation of assets, liabilities, equity, income, and expenses by CU Bina Kasih Cooperative have not been presented based on their characteristics.


2019 ◽  
Vol 4 (1) ◽  
pp. 137
Author(s):  
Mulkan Syah Riza

This study aims to explain how the distribution of productive zakat in the Rumah Zakat North Sumatra and how the effectiveness of productive zakat distribution in improving the welfare of mustahik in the Rumah Zakat North Sumatra. This study uses a qualitative approach with a type of descriptive method, which is a problem that guides researchers to explore and photograph situations that will be thoroughly investigated, broadly and deeply. Data collection techniques with field research, while the tools used are observation, interviews and documentation. Data analysis used is descriptive qualitative analysis. The results of this study inform that in distributing productive zakat funds, Rumah Zakat is in accordance with Law No. 23 of 2011 concerning Management of Zakat. The distribution of productive zakat carried out by the Rumah Zakat North Sumatra through the Senyum Mandiri Program to mustahik in Medan Helvetia Subdistrict has been effective, because it can improve the welfare of mustahik, this is evidenced by the income of eight of thirteen mustahik people in total, five people whose income is fixed and four out of eight people whose income has increased has reached the level of muzaki.


2021 ◽  
Vol 2 (1) ◽  
pp. 1-8
Author(s):  
Istianah ◽  
Mundir

The ability to read at an early age greatly affects the level of intelligence of children. The earlier a child learns to read, the more fond he is to read and the better he will read. So parents and teachers should teach children to read from an early age. Because the ability to read is the basis for mastering various sciences. The purpose of this study was to analyze and describe the steps of implementing the "Kubaca" method which can improve the ability to recognize the words of early childhood Raudhatul Athfal Perwanida 19 Bangsalsari Jember. This research uses a qualitative approach and types of field research. The data collection techniques used included observation, interviews, and documentation. This study concluded that the steps for implementing the Kubaca method that can improve the ability to recognize early childhood words in Raudhatul Athfal Perwanida 19 are as follows: 1) the teacher prepares various kinds or kinds the words to be conveyed to students, 2) the teacher holds up the words that have been arranged neatly, and 3) the teacher reads the cards aloud and repeatedly. Kemampuan membaca pada usia dini banyak mempengaruhi tingkat intelegensi anak. Semakin dini seorang anak belajar membaca maka semakin gemar ia membaca dan semakin baik ia membaca. Maka seharusnya orang tua dan guru mengajarkan anak membaca sejak dini. Karena kemampuan membaca merupakan dasar untuk menguasai berbagai ilmu.Tujuan penelitian ini adalah menganalisis dan mendeskripsikan langkah-langkah penerapan metode “Kubaca” yang dapat meningkatan kemampuan mengenal kata anak usia dini Raudhatul Athfal Perwanida 19 Bangsalsari Jember.Penelitian ini menggunakan pendekatan kualitatif dan jenis penelitianlapangan. Teknik pengumpulan data yang digunakan meliputi observasi, wawancara,dan dokumentasi.Penelitian ini memperoleh kesimpulan bahwa langkah-langkah penerapan metode Kubaca yang dapat meningkatkan kemampuan mengenal kata anak usia dini di Raudhatul Athfal Perwanida 19 adalah sebagai berikut: 1) guru menyiapkan aneka ragam atau macam kata-kata yang akan disampaikan kepada siswa, 2) guru mengacungkan kata-kata yang telah disusun secara rapi, dan 3) guru membacakan kartu-kartu tersebut secara nyaring dan berulang-ulang. Kata Kunci: metode membaca, kemampuan memahami kata, anak usia dini


2021 ◽  
Vol 6 (1) ◽  
pp. 43-58
Author(s):  
Ahmad Yasir Amrullah ◽  
Muhammad Fauzi ◽  
Sarifudin

This study aims to determine the skills of the kitabah through khat riq'ah with manhaj Hamidi. This study uses a qualitative approach. This type of research is field research conducted at the Al-Quran Calligraphy School (SAKAL) in Jombang, East Java. The data sources in this study were SAKAL students and teachers. Data collection techniques using observation, documentation, and interviews. The data obtained were classified and analyzed by descriptive method. For the presentation in the form of descriptive narrative. The results of this research indicate that: First, learning the book through khat riq'ah with manhaj Hamidi aims to realize a pesantren-based madrasa education model, as well as fostering students' skills, morals, intellectuals and spirituality, and building abilities, especially in the field of Al-Qur'an calligraphy. In the process of learning khat Riq'ah, two guide books/Kurrasah were used, including Kurrasah Yusuf Dzannun and Muhammad Izzat. Second, its application in learning begins with giving an example of one point from the teacher to the student, then a colon, the basic letter (ا-ب-م-ي-ق-ص-هـ-ج) followed by the letter mustakhrajat (د-ر-س-ض-ع-ف-ك-لا) after all the letters are finished, continue with murajaah or repeat all the letters that have been learned in one deposit. After the murajaah is finished, it is continued by imitating the sentences in the book. So that by using this method, students' book skills have increased significantly. Abstrak: Penelitian ini bertujuan untuk mengetahui keterampilan kitabah melalui khat riq’ah dengan manhaj Hamidi. Penelitian ini menggunakan pendekatan kualitatif. Jenis penelitian ini merupakan penelitian lapangan yang dilakukan di Sekolah Kaligrafi al-Quran (SAKAL) yang berada di Jombang Jawa Timur. Sumber data dalam penelitian ini adalah siswa dan guru SAKAL. Data dikumpulkan dengan menggunakan teknik observasi, dokumentasi dan wawancara. Data yang diperoleh diklasifikasikan dan dianalisis dengan metode deskriptif. Untuk penyajiannya dalam bentuk deskriptif naratif. Hasil penelitian ini menunjukkan bahwa: Pertama, Pembelajaran kitabah melalui khat riq’ah dengan manhaj Hamidi bertujuan untuk merealisasikan model pendidikan madrasah berbasis pesantren, serta pembinaan keterampilan, moral, intelektual dan spiritual siswa dan membangun kemampuan khususnya bidang kaligrafi Al-Qur’an. Dalam proses pembelajaran khat Riq’ah memakai dua buku panduan/kurrasah, diantaranya kurrasah  Yusuf Dzannun dan Muhammad Izzat. Kedua, Penerapannya dalam pembelajaran diawali dengan pemberian contoh titik satu dari guru kepada murid, kemudian titik dua, huruf asasiyah (ا-ب-م-ي-ق-ص-هـ-ج) dilanjutkan dengan huruf mustakhrajat (د-ر-س-ض-ع-ف-ك-لا)  setelah semua huruf selesai dilanjutkan dengan murajaah atau mengulang semua huruf yang telah dipelajari dalam satu kali setor. Setelah murajaah selesai dilanjutkan dengan menirukan kalimat yang ada di kitab. Sehingga dengan menggunakan metode ini, keterampilan kitabah siswa mengalami peningkatan secara signifikan.


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