This study aimed to examine effect of intellectual capital, cost of intermediation, and islamicity performance index on profitability of Islamic Banks Indonesia. Data was collected from financial reports of 44 Islamic Banks that are registered in Indonesian Central Bank. The period of study was between 2011 and 2014. The analysis technique used was multiple linear regression.This study found that collectively the cost of intermediation, and islamicity performance index have an influence for profitability. Meanwhile, in the partial test (t test), variable intellectual capital, the cost of intermediation, and islamicity performance index have determined profitability of the Islamic banks.
This study aims to determine and analyze the application of musharakah financing products and the suitability of the accounting treatment of musharakah financing products applied in PT. BPRS Hikmah Wakilah according to PSAK 106. The research method used is descriptive qualitative. Sources of data in this study are primary data obtained directly from the results of interviews with respondents. The results of the study show that in terms of recognition and measurement of PT. BPRS Hikmah Wakilah is not fully comply in according to PSAK 106, and in terms of the presentation of PT. BPRS Hikmah Wakilah has fully complied with PSAK 106, while in terms of disclosure of PT. BPRS Hikmah Wakilah has not presented CALK and all terms relating to the musharakah transaction. Hence, its application does not comply with PSAK 106.
The objective of this research is to analyze the application Sharia financial statement at Baitul Mal Aceh. This research is qualitative research with descriptive analysis method that aims to provide an overview of research state of the object based on existing data and provide a comparative analysis between SFAS 109 is applied to the Baitul Mal Aceh. The result show that in general the Baitul Mal Aceh has adaopted SFAS 109. The financial statements at the Baitul Mal has adopted SFAS 109 which consists of the consolidated financial position, statement of activities, cash flow statement and notes to financial statements.
PendahuluanPesatnya perkembangan dan kesuksesan sistem syariah terutama dalam ekonomi telah membuat masyarakat memberikan perhatian khusus terhadap ekonomi syariah. Indonesia juga merupakan negara dimana terus bermunculan lembaga-lembaga keuangan yang berbasis syariah, tidak hanya berpusat pada bank. Semakin lengkapnya elemen lembaga keuangan syariah ditandai juga dengan kemunculan baitul mal. Lembaga keuangan syariah yang bermunculan hari ini telah memberikan perhatian lebih dari berbagai pihak terhadap lembaga keuangan syariah.Praktik akuntansi dalam hal lembaga keuangan syariah pun mutlak diperlukan, dalam hal ini praktik akuntansi syariahlah yang mengambil peran. Seiring dengan melaju kencangnya praktik akuntansi syariah yang dibuktikan dengan pesatnya perkembangan ekonomi syariah di Indonesia kearah tren yang membanggakan, sangat penting rasanya ada aturan-aturan baku yang diterima secara umum.Ikatan Akuntan Indonesia pun sejauh ini telah menerbitkan sembilan standar terkait dengan Akuntansi syariah, yaitu PSAK 101 (penyajian laporan keuangan syariah), PSAK 102 (murabahah), PSAK 103 (salam), PSAK 104 (isthisna'), PSAK 105 (mudharabah), PSAK 106 (musyarakah), PSAK 107 (ijarah), PSAK 108 (penyelesaian hutang piutang murabahah bermasalah), PSAK 109 (zakat, infak, sedekah). Lembaga keuangan syariah beberapa waktu ini terbukti banyak telah mendongkrak kesejahteraan masyarakat dengan mekanisme sistem yang diterapkanya. Hal inilah yang membuat
This study aims to determine and analyze the effect of financial leverage, company size, and institutional ownership on the underpricing of sharia shares during the Initial Public Offering (IPO) during the Covid-19 pandemic on the Indonesia Stock Exchange. The population in this study were all companies that made initial public offerings during the Covid-19 pandemic in Indonesia, namely 2020-2021. The sample selection used purposive sampling technique with predetermined criteria so as to get a sample of 50 companies. The research conducted is quantitative research with the type of research data, namely secondary data. Data analysis used multiple linear regression analysis with the help of SPSS 23 data processing application. The results of this study indicate that either simultaneously or partially financial leverage, company size, and institutional ownership variables have no effect on underpricing of sharia shares.
This study had a purposed to evaluate the determination cost production of Vanname Shrimp in Gampong Palong. This study used descriptive qualitative method with sample choosed by primary data. The results of this study indicate that the price with cost on pricing method in a full costing approach didn’t showed the higher result than the factory, namely Rp 52.652 per kg. where the shrimp cost in order the theor that existed. However, it is not a basic determined the price because the price didn’t resemble the theory that pond farmersonly take into account price of shrimp based on the market.
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