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Implementasi Pembiayaan KPR iB Hijrah dengan Akad Murabahah dan Musyarakah Mutanaqishah pada Perbankan Syariah : Studi Kasus pada Bank Muamalat KCP Rancaekek
Adila Permatasari
; Dudang Gojali
Kajian Ekonomi dan Akuntansi Terapan
Vol 2
, No 3
(2025)
Islamic banking plays a crucial role in providing financing in accordance with Islamic principles, including through the Home Ownership Credit (KPR) product. This study aims to analyze the implementation of the Murabahah and Musyarakah Mutanaqishah (MMQ) contracts in the iB Hijrah KPR financing product at Bank Muamalat KCP Rancaekek. The Murabahah contract is implemented through a sale and purchase mechanism, where the bank purchases the house the customer needs and resells it with an agreed pro...
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Analisis Penggunaan Online Integrated Banking Sharia System (OLIBSS) dalam Meningkatkan Akurasi dan Efisiensi Proses Transaksi Tabungan Wadiah di BPRS HIK Parahyangan
Amalia Marliani
; Dudang Gojali
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 2
, No 3
(2025)
This study aims to analyze the use of Online Integrated Banking Sharia System (OLIBSS) in improving the accuracy and efficiency of wadiah savings transaction processes at BPRS HIK Parahyangan. This study uses a qualitative approach with primary data collection methods through interviews and secondary data obtained from relevant internal documents. The results of the study indicate that the implementation of OLIBSS makes a significant contribution to improving the accuracy of recording wadiah sav...
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Analisis Penerapan PSAK 105 Perhitungan Bagi Hasil Mudharobah Pada Bank BJB Syariah KCP Lippo Cikarang
Abdul Rojak
; Dudang Gojali
Jurnal Bisnis Inovatif dan Digital
Vol 2
, No 3
(2025)
This study aims to analyze the implementation of PSAK 105 related to the calculation of mudharabah profit sharing at Bank BJB Syariah KCP Lippo Cikarang. The research method used is qualitative with a descriptive approach, where data is collected through interviews, observations, and documentation. The analysis is carried out by comparing the practice of calculating mudharabah profit sharing at the bank with the provisions stipulated in PSAK 105, which includes aspects of recognition, measuremen...
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