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Menampilkan 1–3 dari 3 artikel
Implementasi Akuntansi Syariah : Tantangan dan Solusi dalam Praktek Bisnis
Faturochman Faturochman
; Naufal Riandra Saputra
; Tissa Putri Agustin
; Peny Cahaya Azwari
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 2
, No 2
(2025)
The implementation of sharia accounting in business practice has become increasingly significant amidst the growing awareness of Islamic values in economic activities. Sharia accounting is not merely a financial recording tool but also a system that upholds principles of justice, transparency, and accountability in accordance with Islamic teachings. However, its application in the business world still faces several challenges, such as limited understanding among business actors, a lack of qualif...
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Peran Akuntansi Akad Musyarakah Dalam Meningkatkan Keberhasilan Pembiayaan Usaha Mikro: Studi Kasus Pada BPRS di Palembang
M. Daffa’ Nur Hidayat
; Anugrah Danial Erlangga
; Anugrah Danial Erlangga
; Peny Cahaya Azwari
Kajian Ekonomi dan Akuntansi Terapan
Vol 2
, No 2
(2025)
This study aims to explore the extent to which the application of accounting in the musyarakah contract affects the success of micro-business financing. The research was conducted at one of the Islamic Rural Financing Banks (BPRS) in Palembang. A qualitative approach was used to gain a deep understanding of the role of accounting in the implementation of the musyarakah contract, with a focus on the processes of recording, reporting, and financial supervision of micro-financing. The results indic...
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Penerapan Prinsip Mudharabah dalam Akuntansi Syariah: pada PT Bank Syariah
Rahmat HIdaya
; Kheyra Al Zaphira
; Bias Puspa Pitaloka Dewa Brata
; Peny Cahaya Azwari
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 2
, No 2
(2025)
PT Bank Syariah's use of mudharabah concepts in Islamic accounting is examined in this paper. An agreement for profit sharing between the fund manager (mudharib) and the fund owner (shahibul maal) is known as mudharabah. The purpose of this research is to investigate how well mudharabah concepts align with the National Sharia Council's Fatwa and PSAK No. 105. The results show that PT Bank Syariah has applied mudharabah accounting principles in accordance with PSAK 105 in measuring, recognizing,...
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