Akuntansi syariah
219021088
Pemahaman Akuntansi Syariah Pada Siswa Jurusan Akuntansi Sekolah Menengah Kejuruan (SMK) Perpajakan Riau
Perkembangan pendirian lembaga keuangan syariah di Indonesia tentunya harus diakomodasi dengan peraturan akuntansi yang memadai (Bustamam, Ibrahim, dan Saputra,2015) Sehingga peraturan akuntansi berbasis syariah juga berkembang di Indonesia untuk mengakomodasi kegiatan operasional lembaga keuangan tersebut. Akuntansi syariah yang diterapkan di Indonesia harus mampu mengakomodasi kebutuhan masyarakat (Maharani, Nuraini, dan Andrianto, 2017) Akuntansi syariah akan membantu masyarakat khususnya praktisi di lembaga keuangan syariah atau perusahaan dengan basis ekonomi syariah terkait pencatatan, pengukuran, maupun penyajian laporan keuangan (Maharani, Nuraini, dan Andrianto, 2017) Lembaga keuangan syariah tentu saja dituntut untuk menjalankan operasional sesuai akidah islam dan mampu menghasilkan laporan keuangan secara transaparan dan berkualitas berdasarkan standar akuntansi syariah. Mengapa akuntansi syariah ini akhirnya banyak digunakan oleh lembaga perbankan berbasis syariah? Kebutuhan pertama adalah karena adanya kewajiban pelaksanaan syariah. Kedua, muncul kebutuhan akibat perkembangan transaksi keuangan syariah yang meningkat tajam. Alasan terakhir adalah karena kebutuhan pertanggungjawaban dari lembaga yang menerapkan prinsip ini. Maka, mulai saat ini penting untuk mengetahui manfaat mempelajari akuntansi syariah untuk kebutuhan di Indonesia. Sekolah Menengah Kejuruan Perpajakan Riau yang berlokasi di Jalan Purnama, Pasir Putih memiliki guru sebanyak 32 orang dan murid sebanyak 675 orang. Sekolah ini memiliki 4 jurusan yaitu Teknik Komputer Jaringan (TKJ) Administrasi Perkantoran, Perbankan dan Akuntansi. Disemua jurusan tidak ada disajikan mata pelajaran akuntansi syariah, padahal mata pelajaran tersebut sangat penting terlebih untuk siswa siswa jurusan perbankan dan akuntansi. Metode pelaksanaan kegiatan ini adalah dengan cara ceramah yaitu pemahaman tentang akuntansi syariah dan diskusi mengenai pemahaman mitra terhadap akuntansi syariah. Hasil dari kegiatan ini adalah meningkatnya pemahaman siswa SMK Perpajakan Riau tentang akuntansi Syariah. Kata Kunci Akuntansi Syariah, Standar Akuntansi Syariah, SMK Perpajakan Riau ABSTRACT The development of the establishment of financial institutions syariah in indonesia it must accommodated by an accounting regulation adequate (Bustamam, Abraham, and Saputra, 2015) So that regulation accounting based syariah Also developed in Indonesia to accommodate operational activities its finance institution .Accounting syariah applied in Indonesia must be able to accommodating the needs of the community (Said, Nuraini, and Andrianto, 2017) Accounting syariah will help the people especially practitioners in financial institutions syariah or company with the base economic syariah related recording, the measurement of, and presentation of financial statements (Said, Nuraini, and Andrianto, 2017 Financial institutions syariah of course sued for operating appropriate all Islam and capable of producing financial statements in transaparan and better based on standards syariah accounting. Why it is finally accounting syariah much used by banking institutions syariah based? The first is due the obligation of the islamic. Both, due to appear needs the development of financial transactions a shariah rose sharply. The latter is because the needs of responsibility from agency that apply this principle. So, beginning at it is important to know benefits studies accounting for the needs of sharia in Indonesia Vocational high school taxation Riau which is located on Jl Purnama, Pasir Putih have teachers as many as 32 people and students as many as 675 people. This school having 4 of the department of namely computer technic (TKJ) administration offices, banking and accounting. There is no served the route of all these subjects syariah accounting, when subjects is very important moreover to students of the department of banking and accounting. The implementation method of this activity is by talk that is an understanding of syariah accounting and discussion on understanding partner against syariah accounting. The result of this activity is the increase in understanding vocational high school students about taxation riau syariah accounting Keywords: Sharia, accounting sharia, accounting standards SMK taxation riau
Reni Farwitawati Souvya Fithrie Masirun Masirun
226049536
Penerapan Akuntansi Syariah PSAK 107 Pada Pembiayaan Ijarah di Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Pegawai Negeri UIN Antasari Banjarmasin
Latar belakang dari penelitian ini dimulai dari adanya perubahan Koperasi Pegawai Negeri (KPN) IAIN Antasari Banjarmasin menjadi Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Pegawai Negeri UIN Antasari Banjarmasin pada 2018. Hal ini menyebabkan adanya penerapan prinsip syariah dalam pengelolaan. Pembiayaan ijarah adalah salah satu produk yang telah dijalankan KSPPS. Oleh karena itu pencatatan keuangan seharusnya dilaporkan sesuai dengan prinsip syariah. Penelitian ini bertujuan untuk mengetahui penerapan akuntansi pembiayaan ijarah di KSPPS. Penelitian ini juga bertujuan untuk mengetahui kesesuaian akuntansi pembiayaan ijarah di Koperasi Simpan Pinjam dan Pembiayaan Syariah dengan PSAK 107. Penelitian ini merupakan penelitian lapangan. Sifatnya penelitian ini adalah deskriptif dengan pendekatan kualitatif. teknik pengumpulan data wawancara dan dokumentasi. Subjek yang dimasukkan sebagai responden dalam penelitian ini adalah pihak pengurus KSPPS Pegawai Negeri UIN Antasari Banjarmasin. Data yang digunakan primer dan skunder, sumber data pengurus dan anggota yang pernah melakukan pembiayaan. Analisis data membandingkan data yang didapat dikoperasi KSPPS dengan PSAK 107 sudah sesuai. Hasil penelitian menunjukkan: (1) Dalam penerapan akuntansi pembiayaan ijarah di KSPPS Pegawai Negeri UIN Antasari Banjarmasin, tidak memberlakukan uang muka dan denda. Pengakuan dan pengukuran pendapatan di KSPPS diukur sebesar nilai yang dicairkan. Penyajian pendapatan ijarah tidak dikurangi beban penyusutan pemeliharaan dan perbaikan karena di KSPPS merupakan ijarah multijasa. Pengungkapan nilai perolehan di KSPPS nilai perolehan ada namun akumulasi penyusutan atau amortisasi tidak ada. (2) Akuntansi pembiayaan ijarah di KSPPS Pegawai Negeri UIN Antasari Banjarmasin, sesuai dengan PSAK 107. Akan tetapi, tidak ada penyusutan beban dan tidak ada perpindahan kepemilikan karena di KSPPS dalam produknya yaitu ijarah multijasa
Sunariyah Sunariyah
224893214
ANALISIS PENDISTRIBUSIAN LABA DALAM AKUNTANSI SYARIAH UNTUK MENCAPAI PRINSIP KEADILAN PADA PT. BANK PANIN DUBAI SYARIAH Tbk
This study aims to determine the distribution of profits in Islamic accounting at the Panin Dubai Syariah Bank. This study uses a quantitative descriptive analysis method in which company data used are financial statements and an explanation of the desired data in this study is the 2016 2018 financial statements. The results showed that the didtribution of profits to companies that apply Islamic accounting has been distributed proportionally where the profits are nit only distributed to capital owners, but the distribution is also carried out to customers, employees, alms, and general reserves. Although for 2017 2018 there is no distribution of zakat. Implementation of the fair value of the distribution of profits has reached fair value in accordance with company policy rules. Although it has not been fully realized according to Islamic rules because the distribution of shareholders' profit is greater than that of customers.
Sahrullah Sahrullah Wahyuni Wahyuni
230588390
Akuntansi Syariah Sebagai Sistem Informasi
Accounting as an information system identifies collecting and communicating economic information about a business entity to various people. Accounting is at the forefront and plays an important role in running our economy and social system. Decisions taken by individuals, governments, other business entities are determined in terms of their use of the resources owned by a nation. One of the most important aspects of an entity is the financial aspect and financial reporting records that have a major impact on the sustainability of the entity. This research is entirely library research. The purpose of this study is to determine how Islamic accounting is an information system. The analytical method used is the content analysis method. The results of this study indicate that Islamic accounting is an effort to deconstruct modern accounting in a humanist and value laden form. Islamic accounting information systems highlight Islamic values both in the object of accounting and information systems, Islamic accounting information systems have a great responsibility in moral matters.
Rahmat Ilyas
224965579
ANALISIS PERBANDINGAN JIWA KEWIRAUSAHAAN MAHASISWA JURUSAN AKUNTANSI SYARIAH DAN EKONOMI SYARIAH
Students in the millennial era now have many who run the business. Entrepreneurial spirit slowly grows in students. Not infrequently, many students study while doing entrepreneurship. The entrepreneurial spirit in this study refers to the explanation (Meredith, 1992 of the region. The entrepreneurial spirit that is owned by oneself consists of self confidence, task oriented, and outcome, dare to take risks, have leadership spirit, originality (authenticity) of business, and oriented into the future. The purpose of this study is to find out and explain the comparison of the Entrepreneurial Spirit in the department of sharia accounting and sharia economics. This type of research is a comparative descriptive study with a quantitative approach. Retrieving data using online questionnaires distributed to students majoring in accounting and economics sharia IAIN Sheikh Nurjati Cirebon. A sample is used as much as 186 people from the respondents accounting majors sharia as much as 93 and majoring in Islamic economics as much as 93. Whereas the data analysis uses descriptive analysis, inferential analysis, and one way ANOVA to compare. The results showed that there was no difference between the spirit of entrepreneurship in the department of sharia accounting and sharia economics.
Amkhana Desyafitri Muhammad Qoes Atieq
224925425
Sistem Informasi Akuntansi Dengan Pengenalan Sistem Informasi Akuntansi Syariah
Anna Marina Anna Marina Sentot Imam Wahjono Ma'ruf Sya'ban Agusdiwana Suarni
219136111
KONSEP KEPEMILIKAN ASSET TETAP DALAM AKUNTANSI SYARIAH
Allah SWT is the absolute owner of property as explained in the Qur'an An Nisa, 132 explains: "And belongs to God what is in the sky and on earth" Then in the Surah Al Baqarah verse 29 it says: "He is Allah, Who made everything on earth for you." Treasures owned by humans are entrusted by Allah SWT and ownership and use of property by individuals are limited. Whereas conventional ownership of property is unlimited and is only limited by laws and moral ethics in its use. Capra (2001: 26) says that in Islam there is no separation between material (world) and spiritual life "in spite of its emphasis on morals, Islam does not recognize any watertight distinction between the material and the spiritual" In that sense it can be concluded that sharia accounting is part of spiritual Islam itself. So it can be interpreted as ownership of assets in sharia accounting following the system of rules that apply in Islamic sharia itself. Recording and reporting of fixed assets in sharia accounting must follow the established sharia method and will be discussed in this article. Includes zakat on fixed assets of the company.
Ramdany Ramdany
238164775
Akuntansi Syariah: Suatu Pengantar Aliran Pemikiran
The unrest and change of Indonesian society towards the conventional economic practice system made the results that became the basis of Islamic economic development in Indonesia with the establishment of Bank Muamalat Indonesia in 1991 and operated in 1992. In that journey, business entities that carry out sharia practices in the financial statements require recording with also use methods based on Islamic principles. The practice of recording financial statements of sharia entities uses the method of recording the trust in sharia accounting flows that have been issued. This type of research uses qualitative methods by conducting a literature study of secondary data, where secondary data is data obtained from studies that have been carried out research and other sources of reference.
Movere Journal
Rizky Iman Perkasa Wardoyo Putra
225267075
Pengaruh Pengetahuan Akuntansi Syariah Dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Akuntansi Berkarir Di Lembaga Keuangan Syariah
M RobiMaulana
216350374
KOMPARASI PENERAPAN PRINSIP KONSERVATISME PADA AKUNTANSI KONVENSIONAL DAN AKUNTANSI SYARIAH
This study aims to analyze whether there is difference between conservatism of conventional accounting and sharia accounting. Conservatism is an important principle in financial reporting which can be seen on how an entity recognize an earning increase with delay while they recognize an earning decrease on timely basis. Conservatism is a prudent reaction in accounting. From the results of the analysis, it can be concluded that there is no significant difference between accounting conservatism in conventional accounting and sharia accounting. But I found that sharia accounting report the transactions more conservatively than the conventional one. Differences in the level of conservatism in Sharia Commercial Banks and Conventional Commercial Banks are influenced by the higher litigation risk that is faced by the Sharia Commercial Banks and the obligation to pay Zakah.
Anita Wahyu Alviani Husnul Khotimah Yolanda Sryta Pradani Ahmad Ulil Albab Al Umar Nur Kabib