Kajian Kesesuaian Perlakuan Akuntansi Mudharabah Dengan Psak NO.105 Pada Koperasi Syariah Lamongan

Abstract

The purpose of this study to determine the extent of accounting conformity of financing in KJKS BMT Bina Ummat Sejahtera Paciran Lamongan as the owner of the funds with SFAS No. 105. This research method with qualitative approach that is interpretive, where enterprise data is analyzed and compared with the concepts and theories to produce systems and methods of good decision making. Method of data validity using triangulation techniques. Research results mudharabah accounting treatment applied by KJKS can be said to be in accordance with SFAS 105, the suitability contained in the recognition, measurement and presentation, but in the disclosure of accounting is not appropriate because there is no disclosure of the allowance, and the recognition of gains is still calculated with projected results due to constraints financing members who are not able to present the books to the owner.

Interest-Driven Creator Course in a Blended Setting to Develop Chinese College Students’ Adaptive Learning Skills

“…The interest loop should include specific contemporary research characteristics (Zheng, 2021), while challenging ability-based related aspects and designs in the learning environment, thereby effectively contributing to the growth of individuals' knowledge (Latifah et al, 2022). Then, individuals should be able to create meaningful work or even contribute to society based on the utilisation of that knowledge.…”

Implementasi Akad Mudharabah Dalam Produk Simpanan Tabungan Berjangka Sejahterah Pada Koperasi Bina Syariah Ummah Cabang Dukun Gresik

“…Dalam melakukan aktivitas usaha profit yang dihasikan akan diberikan secara adil pada kedua belah pihak Jurnal Ekonomi & Ekonomi Syariah Vol 6 No 2, Juni 2023 E-ISSN : 2599-3410 | P-ISSN : 2614-3259 DOI : https://doi.org/10.36778/jesya.v6i2.1211 sesuai dengan perjanjian yang disepakati. Jumlah profit yang didapatkan juga dipengaruhi perkembangan pasar (Latifah, 2016). Menurut Abdurrahman al-Jaziri, mudharabah diartikan sebagai gambaran dari kekayaan seseorang yang diserahkan pada orang lain untuk digunakan sebagai modal usaha dan profit yang dihasilkan dari usaha tersebut kemudian dibagi rata sesuai dengan kesepakatan kedua pihak.…”

Sustainable Business Model in Small and Medium-Sized Enterprises: A Study in Yogyakarta and Magelang

“…It allows SMEs to grow and get trust again (Hadi et al, 2020). Effective and rapid innovation can be used to create new and fresh business activities to reduce the negative consequences of the Covid-19 pandemic and ensure business sustainability by utilizing technology benefits such as social media and online shops as an alternative solution to business shutdown problems (Fitriyani et al, 2021;Latifah et al, 2022 ). SMEs' business shutdown comes from the regulation of social distancing and working from home by the government (Fitriyani et al, 2021).…”