Article Sidebar
Main Article Content
Abstract
This research aims to descriptively analyze the level of concern that Sharia SME (halal certified SME) in Bangka Belitung Province has regarding PSAK 101. The data collection method used a questionnaire which was distributed to 78 respondents and only 53 respondents filled in completely and were used as sample. The results of the research show that as many as 38% of respondents understand PSAK 101, and the remaining 62% do not understand PSAK 101. The perception of usefulness is that with standardized guidelines in sharia MSME financial reporting, it will make it easier for the financial reports to be understood to be the highest average while the difficulty of employing Qualified accountants have the highest average perception of uselessness. Even though this research is only a descriptive analysis and does not test a hypothesis, it is hoped that this research can increase our knowledge insight and can become a background for increasing understanding of PSAK 101 for Sharia SME in the future, as well as research material that can be studied further comprehensively.
Keywords
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
- Ali, M. (2016). Konsep Makanan Halal dalam Tinjauan Syariah dan Tanggung Jawab Produk Atas Produsen Industri Halal. AHKAM : Jurnal Ilmu Syariah, 16(2), 291–306. https://doi.org/10.15408/ajis.v16i2.4459
- Ataman, B., & Özden Altuk, E. (2009). Tek düzen hesap planına göre hazırlanan finansal tabloların UFRS’ye uyarlanması ve rasyo yöntemi ile analizi. Muhasebe ve Finansman Dergisi, 44, 59–73.
- Budiyono, B. (2020). Peluang dan Tantangan Pelaporan Keuangan Islam Ditengah Dominasi Pelaporan Keuangan Konvensional. Prosiding Seminar Nasional & Call for Paper …, November, 31–42. http://prosiding.stie-aas.ac.id/index.php/prosenas/article/view/45
- Cipta, H., & Hatamar, H. (2023). The Potential Synergy of Halal Industry and Islamic Banking in Bangka Belitung Province: SWOT Analysis. Integrated Journal of Business and Economics, 7(1), 309. https://doi.org/10.33019/ijbe.v7i1.510
- Fathoni, M. A. (2020). Potret Industri Halal Indonesia: Peluang dan Tantangan. Jurnal Ilmiah Ekonomi Islam, 6(3), 428. https://doi.org/10.29040/jiei.v6i3.1146
- Fauziah, H., Aulia, R., & Asmaul, H. (2021). Pengaruh Sak Syariah Dan Audit Syariah Terhadap Kualitas Laporan Keuangan Koperasi Syariah Kota Medan. 7(03), 1880–1888.
- Harahap, D. A., & Amanah, D. (2019). Assessment in Choosing Higher Education: A Case of Indonesia. Journal of International Business, Economics and Entrepreneurship, 4(1), 10. https://doi.org/10.24191/jibe.v4i1.14413
- Ikhsan, A., & Haridhi, M. (2017). Penerapan Standar Akuntansi Keuangan Syariah Pada Koperasi Jasa Keuangan Syariah (Studi Baitul Qiradh Di Kota Banda Aceh). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 2(3), 1.
- Jafari, J., & Scott, N. (2014). Muslim world and its tourisms. Annals of Tourism Research, 44(1), 1–19. https://doi.org/10.1016/j.annals.2013.08.011
- Mujahidah, Afiah, N., & Syaiful. (2020). Perceptions of English Education Program Students Towards The Profesionalism of English Education Lecturers in Online Learning at IAIN Parepare. Asian Social Science and Humanities Research Journal (ASHREJ), 2(2), 70–76. https://doi.org/10.37698/ashrej.v2i2.37
- Narsa, N. P. D. R. H., Prananjaya, K. P., & Narsa, I. M. (2021). Studi Deskriptif Awareness dan Persepsi pada Pelaku UMKM dan Koperasi Mengenai SAK EMKM: Sebuah Update. Wahana Riset Akuntansi, 9(2), 163. https://doi.org/10.24036/wra.v9i2.113537
- Prasetyo, A. (2012). Persepsi Nasabah Terhadap Implementasi Akuntansi Keuangan Syariah dalam Operasional Perbankan Berbasis Syariah di Indonesia. Jurnal Humanity, 7(2), 11347.
- Robins Stephen, P. (2005). Organizational Behwior.
- Roy, D. P., Wulder, M. A., Loveland, T. R., C.E., W., Allen, R. G., Anderson, M. C., Helder, D., Irons, J. R., Johnson, D. M., Kennedy, R., Scambos, T. A., Schaaf, C. B., Schott, J. R., Sheng, Y., Vermote, E. F., Belward, A. S., Bindschadler, R., Cohen, W. B., Gao, F., … Zhu, Z. (2014). Landsat-8: Science and product vision for terrestrial global change research. Remote Sensing of Environment, 145, 154–172. https://doi.org/10.1016/j.rse.2014.02.001
- Suhel, S., Mukhlis, M., Bashir, A., & Fitriyanti, E. (2022). The development of halal food industry in Bangka Belitung Island: an analytic network process. Jurnal Perspektif Pembiayaan Dan Pembangunan Daerah, 9(6), 447–460. https://doi.org/10.22437/ppd.v9i6.14434.
References
Ali, M. (2016). Konsep Makanan Halal dalam Tinjauan Syariah dan Tanggung Jawab Produk Atas Produsen Industri Halal. AHKAM : Jurnal Ilmu Syariah, 16(2), 291–306. https://doi.org/10.15408/ajis.v16i2.4459
Ataman, B., & Özden Altuk, E. (2009). Tek düzen hesap planına göre hazırlanan finansal tabloların UFRS’ye uyarlanması ve rasyo yöntemi ile analizi. Muhasebe ve Finansman Dergisi, 44, 59–73.
Budiyono, B. (2020). Peluang dan Tantangan Pelaporan Keuangan Islam Ditengah Dominasi Pelaporan Keuangan Konvensional. Prosiding Seminar Nasional & Call for Paper …, November, 31–42. http://prosiding.stie-aas.ac.id/index.php/prosenas/article/view/45
Cipta, H., & Hatamar, H. (2023). The Potential Synergy of Halal Industry and Islamic Banking in Bangka Belitung Province: SWOT Analysis. Integrated Journal of Business and Economics, 7(1), 309. https://doi.org/10.33019/ijbe.v7i1.510
Fathoni, M. A. (2020). Potret Industri Halal Indonesia: Peluang dan Tantangan. Jurnal Ilmiah Ekonomi Islam, 6(3), 428. https://doi.org/10.29040/jiei.v6i3.1146
Fauziah, H., Aulia, R., & Asmaul, H. (2021). Pengaruh Sak Syariah Dan Audit Syariah Terhadap Kualitas Laporan Keuangan Koperasi Syariah Kota Medan. 7(03), 1880–1888.
Harahap, D. A., & Amanah, D. (2019). Assessment in Choosing Higher Education: A Case of Indonesia. Journal of International Business, Economics and Entrepreneurship, 4(1), 10. https://doi.org/10.24191/jibe.v4i1.14413
Ikhsan, A., & Haridhi, M. (2017). Penerapan Standar Akuntansi Keuangan Syariah Pada Koperasi Jasa Keuangan Syariah (Studi Baitul Qiradh Di Kota Banda Aceh). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 2(3), 1.
Jafari, J., & Scott, N. (2014). Muslim world and its tourisms. Annals of Tourism Research, 44(1), 1–19. https://doi.org/10.1016/j.annals.2013.08.011
Mujahidah, Afiah, N., & Syaiful. (2020). Perceptions of English Education Program Students Towards The Profesionalism of English Education Lecturers in Online Learning at IAIN Parepare. Asian Social Science and Humanities Research Journal (ASHREJ), 2(2), 70–76. https://doi.org/10.37698/ashrej.v2i2.37
Narsa, N. P. D. R. H., Prananjaya, K. P., & Narsa, I. M. (2021). Studi Deskriptif Awareness dan Persepsi pada Pelaku UMKM dan Koperasi Mengenai SAK EMKM: Sebuah Update. Wahana Riset Akuntansi, 9(2), 163. https://doi.org/10.24036/wra.v9i2.113537
Prasetyo, A. (2012). Persepsi Nasabah Terhadap Implementasi Akuntansi Keuangan Syariah dalam Operasional Perbankan Berbasis Syariah di Indonesia. Jurnal Humanity, 7(2), 11347.
Robins Stephen, P. (2005). Organizational Behwior.
Roy, D. P., Wulder, M. A., Loveland, T. R., C.E., W., Allen, R. G., Anderson, M. C., Helder, D., Irons, J. R., Johnson, D. M., Kennedy, R., Scambos, T. A., Schaaf, C. B., Schott, J. R., Sheng, Y., Vermote, E. F., Belward, A. S., Bindschadler, R., Cohen, W. B., Gao, F., … Zhu, Z. (2014). Landsat-8: Science and product vision for terrestrial global change research. Remote Sensing of Environment, 145, 154–172. https://doi.org/10.1016/j.rse.2014.02.001
Suhel, S., Mukhlis, M., Bashir, A., & Fitriyanti, E. (2022). The development of halal food industry in Bangka Belitung Island: an analytic network process. Jurnal Perspektif Pembiayaan Dan Pembangunan Daerah, 9(6), 447–460. https://doi.org/10.22437/ppd.v9i6.14434.