ANALISIS PENERAPAN PSAK NO. 102 UNTUK PEMBIAYAAN MURABAHAH PADA KPN IAIN SAMARINDA

2017 ◽  
Vol 4 (2) ◽  
pp. 285-316
Author(s):  
Parno Parno ◽  
Tikawati Tikawati
Keyword(s):  
Economic Growth ◽  
New Products ◽  
The Philippines ◽  
Economic Community ◽  
Goods And Services ◽  
State Revenue ◽  
National Economic ◽  
Per Capita ◽  
Asean Countries ◽  
Asean Economic Community

Penelitian ini dilakukan di KPN IAIN Samarinda dengan judul: Analisis Penerapan PSAK No. 102 Untuk Pembiayaan Murabahah Pada KPN IAIN Samarinda. Penelitian ini bertujuan untuk mengetahui adalah untuk mengetahui kesesuaian penerapan akuntansi murabahah pada KPN IAIN Samarinda dengan Pernyataan Standar Akuntansi Keuangan Syariah No.102 Tentang Akuntansi Murabahah. Metode pengumpulan data menggunakan studi pustaka dan wawancara. Salah satu pendekatan dalam penelitian yang berbasis literatur yaitu analisis komparasi. Cara ini membandingkan obyek penelitian dengan konsep pembanding. Untuk menentukan kesesuaian praktik akuntansi murabahah yang diterapkan KPN IAIN Samarinda digunakan aturanaturan atau standar yang terdapat dalam PSAK Syariah khususnya PSAK No.102.Berdasarkan hasil penelitian dapat diketahui bahwa perlakuan akuntansi murabahah pada KPN IAIN Samarinda yang berkaitan dengan pengakuan dan pengukuran, penyajian dan pengungkapan belum sepenuhnya sesuai dengan PSAK No. 102. Secara garis besar perlakuan akuntansi yang dilakukan oleh KPN IAIN Samarinda telah sesuai dengan prinsip akuntansi yang diterima umum yaitu PSAK No. 102. Tetapi masih ada pada saat terjadi tunggakan angsuran dan penerimaan angsuran tunggakan, implementasinya KPN IAIN Samarinda tidak mencatat jurnal apapun atau tidak ada perlakuan akuntansi. Seharusnya dalam PSAK No. 102 diatur pada saat terjadinya tunggakan angsuran dan penerimaan angsuran tunggakan, margin diakui proporsional dengan kas yang diterima. ASEAN Economic Community (AEC) has started on January 1, 2016. This agreement was reached by the 10 members of ASEAN in 2007 to create a single market in Southeast Asia. ASEAN countries are doing the deal consists of Brunei, the Philippines, Indonesia, Cambodia, Laos, Malaysia, Myanmar, Singapore, Thailand, and Vietnam. The purpose of creation of this MEA, based on the ASEAN charter is in an effort to boost the region’s economy by increasing the competitiveness of ASEAN in regional and international arena as the economy grows evenly.Muslim entrepreneurs have very close ties with the national economic growth. They have very important roles in the economy of Indonesia especially in the era of the ASEAN Economic Community (AEC). There are at least seven roles of Muslim entrepreneurs in the Indonesian economy in the era of the MEA, i.e., increasing the productivity of goods and services, increasing per capita income, encouraging innovation of new products, capable of creating jobs, providing ease and convenience of life, encouraging progress of science and technology, and increasing state revenue from tax sector.

scholarly journals FOREIGN DIRECT INVESTMENT LAW IN ASEAN COUNTRIES: PROSPECT FOR ASEAN ECONOMIC COMMUNITY

2019 ◽  
Vol 8 (1) ◽  
pp. 47
Author(s):  
Mohamad Hanapi Bin Mohamad
Keyword(s):  
Foreign Direct Investment ◽  
Direct Investment ◽  
Financial Integration ◽  
The Philippines ◽  
Asia Pacific ◽  
Economic Community ◽  
Real Convergence ◽  
Financial Infrastructure ◽  
Asean Countries ◽  
Asean Economic Community

<p>The development of ASEAN towards the establishment of ASEAN Economic Community (AEC) at the end of 2015 has brought into sharp focus on the issue of economic and financial integration in the region. The ASEAN region has been the largest recipient of FDI, relative to GDP in Asia Pacific. Between 1952 and 2012, Singapore accounts for more than half of total FDI to the whole region. Thailand ranks the second with a 13 percent share, followed by Indonesia, Malaysia, Vietnam and the Philippines which account between 13 to 8 percent.  Foreign direct investment into ASEAN recovered from the world economic crisis and regained its 2007 level of USD 76 thousand million in 2010. ASEAN Dialogue Partners comprising EU, USA and Japan accounted USD 64 thousand million, while the share of Intra-ASEAN in this total was 16% which indicates the progress of ASEAN integration. Theories of economic integration and market liberalization have been used to explain the role of foreign direct investment in developing countries. This paper aims to examine ASEAN’s financial integration prospects. ASEAN integration could accelerate in the years ahead with enhancing financial infrastructure and reliable flexible policy frameworks. On the long term closer engagement among member countries could potentially increase real incomes and accelerate real convergence.</p>

scholarly journals Economic Growth Determinants of Asean Economic Community: Feasible Generalized Least Square Approach

2021 ◽  
Vol 316 ◽  
pp. 01019
Author(s):  
Imamudin Yuliadi ◽  
Wahdi Salasi April Yudhi
Keyword(s):  
Economic Growth ◽  
Panel Data ◽  
Panel Data Analysis ◽  
Random Effect ◽  
The Philippines ◽  
Least Square ◽  
Economic Community ◽  
Brunei Darussalam ◽  
Least Square Approach ◽  
Asean Economic Community

This study aims to analyze the factors determining economic growth in ASEAN countries, which are the ASEAN economic community members as a potential center for world economic growth. The research method applied in this study was a panel data analysis model with a feasible generalized least square approach. The research period was from 2015 – 2019 in all ASEAN member countries: Indonesia, Myanmar, Malaysia, Singapore, Thailand, Laos, Vietnam, Cambodia, Brunei Darussalam, and the Philippines. Testing the data used the Chow and Hausman tests to determine the analysis method: fixed effect, random effect, or common effect. The results of panel data regression estimation with a feasible generalized least square approach uncovered that the variables of the number of the labor force, currency exchange rates, money supply (M1), exports, imports, Gini index, foreign debt, corruption perception index, financial literacy index, and foreign investment (PMA) significantly affected the economic growth of the ASEAN economic community, including develop agriculture sector. Meanwhile, the variables of domestic investment and financing credit did not affect the economic growth of the ASEAN economic community. The conclusion and recommendation from this study’s results are each ASEAN country’s efforts to encourage economic growth by utilizing its comparative advantages and strategic cooperation to create market opportunities and increase the economic efficiency of the ASEAN economic community.

scholarly journals REVITALISASI PENDIDIKAN KEJURUAN AGRIBISNIS PENGOLAHAN HASIL PERTANIAN MELALUI PENGEMBANGAN KURIKULUM BERBASIS INDUSTRI, TEACHING FACTORY DAN SERTIFIKASI KOMPETENSI

2019 ◽  
Vol 7 (2) ◽  
pp. 279
Author(s):  
Sahirman .
Keyword(s):  
Vocational Education ◽  
Implementation Strategy ◽  
Free Flow ◽  
Agricultural Product ◽  
Economic Community ◽  
Goods And Services ◽  
Asean Countries ◽  
The Government ◽  
Asean Economic Community ◽  
The Stability

Indonesia entered  the ASEAN Economic Community (MEA) as of December 31, 2015. In essence the purpose of the establishment of the MEA is to improve the stability of the economy in the ASEAN region, and is expected to overcome the problems in the economic field among ASEAN countries. The consequences of the MEA deal are the free flow of goods and services, free flow of capital and investment, and free flow of skilled labor for ASEAN countries. Free flow of labor is seen as a threat as well as an opportunity for the state of Indonesia. Therefore the Government of Indonesia through the Education and Culture Ministry, especially the Directorate of Vocational Secondary Education implemented a policy strategy of SMK revitalization. The aim of Vocational Revitalization is to realize the school Link and Match with the Business / Industry World (DuDi) thus eliminating the gap between vocational education and DuDi's needs. Three important activities in the implementation strategy of SMK revitalization are the development of industry-based curriculum, teaching factory, and graduate competency certification. Activity is applied to a variety of expertise programs one of which is a program Agribusiness of Agricultural Product Processing (Agroindustry). Keywords: MEA, free flow of labor, teaching factory, competency certification.  

scholarly journals Pro dan Kontra Penerapan ASEAN Open Sky bagi Negara Anggota ASEAN

2020 ◽  
Vol 6 (1) ◽  
pp. 43
Author(s):  
Dedi Prasetyo
Keyword(s):  
Processing Technique ◽  
The Philippines ◽  
Economic Community ◽  
Institutional Approach ◽  
Pros And Cons ◽  
Asean Countries ◽  
Asean Economic Community ◽  
East Asia Region ◽  
The Impact ◽  
Data Processing Technique

Flight liberalization in South East Asia Region has long been initated and implemented since 2015 under the name of ASEAN Open Sky Policy. The implementation of this policy which is aimed to give a full access to the flight companies in ASEAN countries triggers a debate. There are pros and cons about it. Through this research, the writer intends to analyse cost and benefit of the implementation of that policy to the ASEAN countries. The focus of the analysis is on the impact of ASEAN Open Sky Policy to the countries in the region where the policy contributes to the ASEAN Economic Community. This research uses liberal institutional approach. The method is literature studi. Data processing technique uses single SWOT analytic concept. The result shows that the effect of ASEAN Open Sky is more beneficial to Singapore and Malaysia rather than to Indonesia and the Philippines.

Peran Indonesia dalam Meningkatkan Daya Saing Produk Kosmetik di Pasar Asean Melalui E-Commerce

2019 ◽  
Vol 2 (2) ◽  
pp. 173-186
Author(s):  
Tanti Nurgiyanti ◽  
Dwi Nur Laela Fithriya
Keyword(s):  
Trade Liberalization ◽  
Raw Materials ◽  
Cosmetic Products ◽  
Asian Countries ◽  
Economic Community ◽  
Goods And Services ◽  
Foreign Products ◽  
Asean Countries ◽  
Asean Economic Community

Trade liberalization has been carried out through the ASEAN Economic Community (AEC). Barriers to trade both goods and services are no longer found. Through market trade liberalization, ASEAN countries are increasingly open to competition. E-Commerce trade is a trade that was born due to the development of information technology. Through trade E-Commerce creates opportunities and challenges for countries in Southeast Asia. One product that is widely traded is cosmetics. The cosmetics industry has a strategic opportunity to increase the income of Southeast Asian countries, especially Indonesia. Promising markets, abundant raw materials and the ability to absorb labor are quite a number of industries to be reckoned with. It is interesting to study further the existence of strata that sells cosmetic products both at home and abroad through E-Commerce trading continues to increase. But on the other hand local Indonesian cosmetic products are not able to compete with foreign products. As a result, losses can be experienced by cosmetic products SME entrepreneurs. This study is intended to determine the role of the Indonesian government in enhancing the competitiveness of cosmetic products in the Asean realm as well as regulations that regulate cosmetics trade through the use of e-commerce.

scholarly journals MASYARAKAT EKONOMI ASEAN (MEA) SETELAH TIGA TAHUN PENGIMPLEMENTASIAN DI INDONESIA

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Gita Paramita Agustin
Keyword(s):  
Economic Development ◽  
Gross Domestic Product ◽  
Capita Income ◽  
Domestic Product ◽  
Economic Community ◽  
Advantages And Disadvantages ◽  
Before And After ◽  
Per Capita ◽  
Asean Countries ◽  
Asean Economic Community

The ASEAN Economic Community (AEC) is a community of ASEAN countries having a vision and mission to further enhance the welfare of ASEAN countries. The AEC makes the boundaries that were more complicated and difficult to run easier and there are almost no restrictions at all in terms of the economy. There are several advantages and disadvantages with the enactment of the AEC in Indonesia. The AEC is expected to further improve the economy in Indonesia. The level of export imports, poverty rates and the number of unemployed and the level of income per capita and gross domestic product are indicators in measuring the economic development in a country. To find out the success of the AEC which has been running for 3 years, this study will compare these indicators before and after the enactment of the AEC in Indonesia. Keywords: ASEAN Economic Community (AEC), import exports, poverty rates, unemployment, per capita income and gross domestic product.

scholarly journals PELUANG PARIWISATA DALAM MENURUNKAN KEMISKINAN DI ERA MASYARAKAT EKONOMI ASEAN (MEA)

2016 ◽  
Vol 16 (2) ◽  
pp. 199
Author(s):  
Dody Harris Darmawan ◽  
Adi Yunanto
Keyword(s):  
Economic Growth ◽  
Poverty Reduction ◽  
Fixed Effect Model ◽  
Economic Community ◽  
Estimation Model ◽  
Income Per Capita ◽  
Effect Model ◽  
Tourism Sector ◽  
Per Capita ◽  
Asean Economic Community

ABSTRACTIn 2015, the ASEAN Economic Community (AEC), or better known as Masyarakat Ekonomi ASEAN (MEA) have agreed to jointly deal with the benefit expectations each member state.One of those opportunities to alleviate poverty related MEA is on tourism sector as a result of their visa-free between MEA member countries.Tourism development and economic growth have a mutualism relationship in poverty alleviation.This study analyzes the effect of tourism sector and income per capita on poverty reduction by panel data in 30 provinces of Indonesia in the period 2004 - 2012. Method of analysis uses Least Squaremethod and the estimation model used is Fixed Effect Model (FEM). The empirical results shows the tourism sector and income per capita have a significant effect to poverty reduction. Every 1% increase of tourism sector contribution effects on 0.005% poverty reduction, and every 1% increase of income per capita effects on 0.085%. poverty reduction

scholarly journals Asean dan Pembangunan Ekonomi Maritim Kepulauan Riau – Indonesia

2021 ◽  
Vol 1 (2) ◽  
pp. 16-27
Author(s):  
Akhirman Akhirman
Keyword(s):  
Economic Growth ◽  
Time Series ◽  
Economic Development ◽  
World Bank ◽  
Time Series Data ◽  
The Philippines ◽  
Series Data ◽  
Brunei Darussalam ◽  
National Economic ◽  
Asean Countries

This study aims to find out the Maritime Economic Development of ASEAN Countries and Riau Islands - Indonesia. ASEAN which was established on August 8, 1967 through the Bangkok Declaration by Indonesia, the Philippines, Malaysia, Singapore, and Thailand. Then in 1984 he joined the State of Brunei Darussalam, in 1995 followed by the country of Vietnam, in 1997 the countries of Laos and Myanmar, and in 1998 joined the country of Cambodia. ASEAN in the Indonesian language known as Perbara or Perhimpunan Nations of Southeast Asia is a collaborative organization in the field of economy and geo-politics. The variables used in this study are Economic Growth, Export Rate. Inflation, and IPM. The data used is time series data, namely from 2014-2016. The analytical method used in this study is descriptive and econometric analysis. World Bank data, in 2017, predicts that there are three countries, namely Cambodia, Laos and Myanmar, which are predicted to have the most expansive economic growth after India in 2017-2019, and it is estimated that economic growth can reach 7%. while Indonesia in Quarter II 2017 grew 5.1 percent (BPS, 2017), while in 2013 it grew 5.58 percent. Riau Islands, a small town that captures part of NKRI in 2015 6.02 percent (yoy) economic growth, in the second quarter of 2017 must be willing with the lowest number two national economic growth, which is 2.02 percent which was the highest in Sumatra exceed national figures of 4.79 percent. (yoy). Suggestions given in this study include the need to think about a policy strategy that has potential economic areas to support sustainable export growth so that it can improve economic growth better.

scholarly journals Konektivitas ASEAN : Sebagai Sebuah Pergeseran Paradigma Dalam Proses Integrasi ASEAN

2015 ◽  
Vol 1 (1) ◽  
pp. 70
Author(s):  
Haiyyu Darman Moenir
Keyword(s):  
Organizational Structure ◽  
Trade Liberalization ◽  
Economic Integration ◽  
Integration Process ◽  
Economic Community ◽  
Regional Organization ◽  
Goods And Services ◽  
Asean Countries ◽  
Asean Economic Community ◽  
The Individual

Establishment of ASEAN in the period 1967 to 2010, ASEAN as a regional organization undergone many changes, both in terms of the dynamics of the issues faced up to the stage of organizational structure. Globalization of trade liberalization resulting in movement of goods and services become limited. This encourages the re-realization of the ASEAN countries in order to restructure and integrate their economies in order to maintain their competitiveness, which in turn make ASEAN a more in-depth integration by establishing the ASEAN Economic Community (AEC) by 2015. Economic integration is expected to be used as a means to revitalize the economy of ASEAN. With the implementation of economic integration, it is hoped will be a driver of growth is faster than all the countries in ASEAN. Therefore, the connectivity becomes very important for ASEAN countries as one of the conditions necessary for ASEAN integration process that evolved into the ASEAN Community, and also ensure the centrality of ASEAN as a regional architecture that evolves dynamically. Connectivity plan for the year 2015 according to the plan will involve the physical connectivity, institutional connectivity, and connectivity of the individual.

PERUBAHAN MINDSET MENGAJAR DALAM MENYIAPKAN PENDIDIK YANG PROFESIONAL DALAM PERSAINGAN DI ERA MEA

KEBERLANJUTAN ◽  
2018 ◽  
Vol 3 (2) ◽  
pp. 897
Author(s):  
ROMENAH ROMENAH
Keyword(s):  
Economic Community ◽  
National Education ◽  
Professional Educators ◽  
Free Competition ◽  
National Education System ◽  
Asean Countries ◽  
Asean Economic Community ◽  
The Times ◽  
Agent Of Change

AbstractThe National Education System has grown so rapidly over time. A variety of efforts have been made to build every prosperous, dignified Indonesian human being, so that the quality of Indonesian thinking is progressing. The ASEAN Economic Community which has been launched since 2015 has resulted in free competition, both in trade, employment, and there is free competition for educators in ASEAN countries. Besides that, Indonesian education is faced with challenges and developments in the times, where the culture between ASEAN countries has no limits, this is the challenge faced when implementing the Asean Economic Comunity (ASEAN Economic Community) MEA. Indonesia as a country in the ASEAN region must prepare domestic educators to have professionalism and character so that they can compete with the AEC. Educators must be aware of the essence of the existence of their profession, continue to struggle to make changes in order to realize professionalism with noble character. Efforts made in preparing professional educators to face the challenges of the AEC must touch the most fundamental aspects of changing their competencies, namely the mindset. A student must be more advanced and innovative in developing his learning so that he can change the mindset of students to do agent of change. Through this mindset educators will become professional and characterized so that they can compete and compete in the MEA era. Keywords: MEA, Changes in Mindset, Professional Educators

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