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Menampilkan 11–20 dari 21 artikel
Analisis Penerapan Metode Pencatatan Akuntansi Dengan Konsep Accrual Accounting Pada Perbankan Syariah
Robby Gamas
; Ersi Sisdianto
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Vol 2
, No 2
(2024)
The concept of accrual accounting is a basis commonly applied in financial institutions in Indonesia. However, Islamic banks have a different perspective on implementing the accrual accounting concept. This research aims to analyze the application of accounting recording methods with the concept of accrual accounting in sharia banking. The research method is descriptive qualitative research with data collection techniques in the form of library research. The findings show that the implementation...
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Implementasi Akuntansi Pembiayaan Akad Qardh Pada Perbankan Syariah
Zaki Perdana Mulia
; Ersi Sisdianto
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 1
, No 2
(2024)
In financial and economic management activities, the term banking is often known, both conventional banking and Islamic banking. Islamic banking is a financial institution that plays an important role in managing people's funds. Islamic financial institutions generally have a variety of products offered to the public. In banking activities, there are two main functions of the bank, namely as a savings and loan institution. The purpose of this article is to discuss and analyze related to one of t...
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Analisis Peranan Audit Internal Dan Audit Internal Digital Dalam Upaya Pencegahan Kecurangan Akuntansi (Fraud)
Dwi Wulandari
; Ersi Sisdianto
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 1
, No 2
(2024)
Examination of the internal audit function in an effort to identify and stop accounting irregularities (fraud). The purpose of this research is to evaluate the internal audit function in the company's efforts to stop and identify trends in accounting fraud. This research is qualitative in nature and uses a literature review methodology. Secondary data that has been processed to create a picture of research difficulties is used in this research. Internal auditors can conduct assessments and exami...
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Penyajian Laporan Keuangan Syariah dan Non Syariah: Studi Kasus PT. Bank Mandiri dan PT. Bank Mandiri Syariah
Aldi Agung Fidiantoro
; Denada Agustia Nanda
; Elisa Khoeriyah Sukawanda
; Fasa Aska Dera
; Ersi Sisdianto
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 1
, No 3
(2024)
Standardization of the presentation of accounting information is necessary because many parties (stakeholders) have an interest in the information presented in the company's financial reports. Therefore, the process of presenting financial reports must be based on applicable accounting standards so that the financial information presented provides information that can be understood, relevant, reliable, can be compared in evaluating the financial position and performance of the bank and is useful...
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Analisis Rasio Keuangan Organisasi Pengelola Zakat: Studi Kasus Kota/Kabupaten Di Indonesia
Shella Juniet Dubelta
; Shopia Aulia Tasya
; Sigit Trianto
; Viki Anggrayani
; Ersi Sisdianto
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Vol 2
, No 2
(2024)
Financial ratio analysis is one of the measuring tools that can be used to analyze the financial condition of an institution. This study aims to measure and analyze the financial performance of City and District Zakat Management Organizations (OPZ) in Indonesia for the period 2019 and 2020 based on the ratio of activity, efficiency, amil funds, liquidity and growth. The method used in this research is descriptive qualitative with calculations using OPZ Financial Ratios published by PUSKAS BAZNAS...
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Implementasi Akuntansi Salam Dalam Laporan Keuangan: Studi Kasus PT Bank Syariah Indonesia
Aprilia Safitri
; Putri Diar Utami
; Sri Widiastuti
; Riski Rudianto
; Ersi Sisdianto
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 1
, No 2
(2024)
Profit-sharing system in Islamic banks is one of the applications of Sharia since interest contradicts Islamic law. Islamic banks can engage in banking activities like non-Islamic banks as long as they do not contradict Sharia principles. Salam accounting is in the financial statements of PT Bak Syariah Indonesia and to ascertain the conformity of the accounting implementation with PSAK No. 59 and the Fatwa of DSN MUI. aimed at providing an overview of the object based on observable facts and pr...
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Analisis Akad Salam (PSAK Syariah 103) Pada Transaksi Jual Beli Online
Chandra Kurniawan
; Hasbullah Eka Saputra
; Yulia Dwi Safitri
; Ersi sisdianto
Jurnal Pemimpin Bisnis Inovatif
Vol 1
, No 2
(2024)
From an Islamic perspective, the number of online transactions that fall under the heading of fiqh muamalah niaga or buying and selling is rapidly increasing. Islam has laws that apply to both buyers and sellers in buying and selling transactions. The purpose of this study is to examine the basic elements and requirements for implementing a greeting contract in online buying and selling transactions that comply with the Statement of Islamic Financial Accounting Standards PSAK Syariah 103. The re...
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Analisis Rasio Keuangan Koperasi Syariah : Studi Kasus KSPPS Al-Hikmah
Baginda Sultan Aritonang
; Ravika Pebriani
; Regita Isna Aisyah
; Shella Febrianisa
; Ersi sisdianto
Jurnal Pajak dan Analisis Ekonomi Syariah
Vol 1
, No 2
(2024)
Financial ratio analysis is the basis for assessing the performance of the cooperative in managing its financial resources in a given period. Analysis of financial performance KSPPS Al-Hikmah done with regards to the decline in the financial performance of the last few years, whereas KSPPS Al-Hikmah had won the award as the best cooperative of its performance as the city of Bogor. The method used is quantitative method with a descriptive format. The results of these calculation of ratio ar...
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Tinjauan Laporan Keuangan Syariah Dan Non Syariah : Studi Kasus Bank BNI Dan Bank BNI Syariah
Akbar Aditiya
; Ainun Basita
; Ajeng Dwi Rahayu
; Desi Fitria
; Ersi sisdianto
Ekonomi Keuangan Syariah dan Akuntansi Pajak
Vol 1
, No 2
(2024)
Comparative analysis between sharia and non-sharia financial reports has become an increasingly relevant topic in the context of continuously developing global financial markets. In this study, we evaluate the differences in approaches, principles, and practices underlying these two types of financial reports. The results of the analysis highlight the implications of these differences in financial practices, economic growth, and financial market inclusivity. The discussion also highlighted the p...
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Analisis Pencapaian Kinerja Keuangan Bank Syariah Indonesia Dan Bank Muamalat Dalam Indeks Maqashid Syariah
Amalia Febi Cahyani
; Elsa Okta Akila
; Febiola Valentry
; Hayatun Nisa
; Ersi Sisdianto
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 1
, No 2
(2024)
The purpose of writing this analysis is to investigate the financial performance achievements of Bank Syariah Indonesia (BSI) and Bank Muamalat in the Maqashid Syariah Index, with a focus on profitability, liquidity, asset growth, operational efficiency and sustainable service. The research method used is a literature study, which involves collecting and analyzing data from various relevant and reliable literature sources, including public financial reports, academic books, scientific journals,...
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