scholarly journals Analisis Sistem Pengelolaan Keuangan Produk Pembiayaan Syariah Dengan Akad Murabahah

2020 ◽  
Vol 1 (2) ◽  
pp. 150-161
Author(s):  
Wahid Wachyu Adi Winarto ◽  
Fatimatul Falah

Cooperatives for Savings and Loans and Sharia Financing are microfinance institutions that collect funds from the public and distribute them to people who need these funds. The purpose of this study was to determine the financial management system of sharia financing with the murabahah contract in the Baitut Tamwil Tazakka Islamic Savings and Loan Cooperative. This research is qualitative research using interview and documentation methods and obtained primary and secondary data results. The results of this study are that the murabahah contract is one of the most dominant contracts in the Baitut Tamwil Tazakka Sharia Savings and Loan Cooperative. Among the products are funding and financing products. In non-performing financing or bad credit, it is known from Non-Performing Financing 0.4%, so to avoid this, the Saving and Loan and Sharia Financing Cooperatives use the 5C principles, namely Character, Capacity, Capital, Collateral, and Condition.

2020 ◽  
Author(s):  
António S. Cruz ◽  
Fausto J. Mafambissa

Mozambique has achieved incipient but still fragile socio-economic development since 1975. The public financial management system has been reformed and improved, but its performance has weakened since 2013. Applying an institutional economics approach, we have identified the economic growth strategy, the separation of powers principle, and the degree of decentralization as key factors affecting the public financial management system. As the current strategy based on natural resources seems to be failing, we suggest an alternative balanced growth strategy in the context of an effective democratic political system. It would entail the identification of policy priorities required for fostering sustainable and inclusive development.


2020 ◽  
Vol 17 (4) ◽  
pp. 402-410
Author(s):  
Alla Chornovol ◽  
Julia Tabenska ◽  
Tetiana Tomniuk ◽  
Liudmyla Prostebi

The public finance management system is an important lever for equalizing financial and budgetary disproportions in the context of institutional changes. The paper aims to substantiate the directions of development of the public financial management system. Economic and statistical methods and correlation-regression analysis methods are used to determine the relationship between the GDP deflator and the share of revenues, expenditures, the general government budget deficit, and public debt in GDP, assessing the features of the public financial management system in Ukraine and EU countries. This study reveals that one of the main restraining factors in the public finance system development is a significant level of uncertainty in economic processes, which intensifies macroeconomic fluctuations, significant indicators of the share of public debt and budget deficit of the state administration sector pose risks to financial and economic stability; their potential negative impact on socio-economic processes is much more destructive than the pro-cyclical nature of fiscal policy. From this point of view, the public finance management system should be directed at optimizing financial and budgetary tools to prevent the growth of public debt and budget deficit in gross domestic product, which determines the importance of substantiating further development directions of the public financial management system. It is concluded that the mechanism of public financial management in recent years is quite rigid and restrictive, in the context of institutional change expands the tools of public financial management and increases its impact on socio-economic processes.


2019 ◽  
Vol 3 (2) ◽  
pp. 206
Author(s):  
Rahma Rizal ◽  
Haditsah Annur

The partner in the community partnership program is Usaha Ilabulo Bakar. Ilabulo is a typical snack from Gorontalo. Formerly by the kings, Ilabulo symbolizes "Totombowata" which means united. PKM program by taking independent business partners as Ilabulo Bakar business actors. Partners who until now have many competitors that are difficult to develop. Every time Ilabulo was made per night, it could only be around 500 - 600 packs. The selling price per pack is around Rp. 5,000. Related to this PKM program the proposer wants to expand his business with ilabulo products globally by online marketing. This PKM program will help partners in the form of packaging improvements, product taste and quality, brands that do not yet exist, aspects of sales using only verbal communication, as well as simple management, the concept of inventory in warehouse does not yet exist and the financial management system is still lacking manual. and online sales training (e-commerce) of ilabulo Bakar products can be made as souvenirs typical of Gorontalo.


2021 ◽  
Vol 4 (4) ◽  
pp. 89-95
Author(s):  
YAN MIN TSZE ◽  

This article of the topic is due to the fact that accounting for the cost and financial management system of the enterprise is currently of particular importance and is carried out in a strict manner. When conducting accounting, the following procedures are used: search for compliance of the company's data on accounting and the regulatory framework; study of documentation; finding and forming errors during the audit. Such meth-ods are solved by the rules: evaluation of arithmetic operations; monitoring of inventory; analysis of cash flow in the enterprise; notification of certain persons about the completed economic and accounting operations; interviewing employees orally; assessment of cash flow according to documents; implementation of economic analysis aimed at studying the movement of funds of the enterprise.


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