{"id":"https://openalex.org/W7216355667","doi":"https://doi.org/10.51192/annuqud.v4i1.1947","title":"ANALISIS PENERIMAAN DAN PENGGUNAAN DANA NON HALAL BERDASARKAN PSAK 109 PADA BANK SYARIAH INDONESIA","display_name":"ANALISIS PENERIMAAN DAN PENGGUNAAN DANA NON HALAL BERDASARKAN PSAK 109 PADA BANK SYARIAH INDONESIA","publication_year":2025,"publication_date":"2025-06-26","ids":{"openalex":"https://openalex.org/W7216355667","doi":"https://doi.org/10.51192/annuqud.v4i1.1947"},"language":"id","primary_location":{"id":"pmh:oai:iuqi:article/1947","doi":"https://doi.org/10.51192/annuqud.v4i1.1947","is_oa":true,"landing_page_url":"https://jurnal.iuqibogor.ac.id/annuqud/article/view/1947","pdf_url":"https://jurnal.iuqibogor.ac.id/annuqud/article/download/1947/957","source":{"id":"https://openalex.org/S4387283469","display_name":"An Nuqud","issn_l":"2828-4283","issn":["2828-4283","2828-4305"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405276566","host_organization_name":"Universitas Islam Bogor","host_organization_lineage":["https://openalex.org/I4405276566"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.51192/annuqud.v4i1","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnal.iuqibogor.ac.id/annuqud/article/download/1947/957","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5155624744","display_name":"Dwi Nurjayani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405275417","display_name":"Sekolah Tinggi Ekonomi Bisnis Syariah Bina Mandiri","ror":"https://ror.org/03jqf3y69","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405275417"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nurjayani, Dwi","raw_affiliation_strings":["STEBIS Bina Mandiri"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"STEBIS Bina Mandiri","institution_ids":["https://openalex.org/I4405275417"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5054761111","display_name":"Molbi Febrio Harsanto","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405275417","display_name":"Sekolah Tinggi Ekonomi Bisnis Syariah Bina Mandiri","ror":"https://ror.org/03jqf3y69","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405275417"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Harsanto, Molbi Febrio","raw_affiliation_strings":["STEBIS Bina Mandiri"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"STEBIS Bina Mandiri","institution_ids":["https://openalex.org/I4405275417"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5047748100","display_name":"Hernawan Hanif","orcid":"https://orcid.org/0000-0003-0966-7197","observed_orcids":["https://orcid.org/0000-0003-0966-7197"]},"institutions":[{"id":"https://openalex.org/I4405275417","display_name":"Sekolah Tinggi Ekonomi Bisnis Syariah Bina Mandiri","ror":"https://ror.org/03jqf3y69","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405275417"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Hanif, Hernawan","raw_affiliation_strings":["STEBIS Bina Mandiri"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"STEBIS Bina Mandiri","institution_ids":["https://openalex.org/I4405275417"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405275417"],"apc_list":null,"apc_paid":null,"fwci":1.0186,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.70160201,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9926999807357788,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9926999807357788,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.003100000089034438,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0008999999845400453,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/psak-109","display_name":"PSAK 109","score":0.8989999890327454},{"id":"https://openalex.org/keywords/bank-syariah-indonesia","display_name":"Bank Syariah Indonesia","score":0.8939999938011169},{"id":"https://openalex.org/keywords/financial-statement-disclosure","display_name":"financial statement disclosure","score":0.7820000052452087},{"id":"https://openalex.org/keywords/interest-income","display_name":"interest income","score":0.5379999876022339},{"id":"https://openalex.org/keywords/financial-reporting-transparency","display_name":"financial reporting transparency","score":0.6610000133514404},{"id":"https://openalex.org/keywords/islamic-banking","display_name":"Islamic banking","score":0.39500001072883606}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7809000015258789},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7562000155448914},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.5598999857902527},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.5364999771118164},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.45210000872612},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.400299996137619},{"id":"https://openalex.org/C183206440","wikidata":"https://www.wikidata.org/wiki/Q46834","display_name":"Balance sheet","level":2,"score":0.3977999985218048},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3813999891281128},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.3504999876022339},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.3488999903202057},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.34459999203681946},{"id":"https://openalex.org/C2780015409","wikidata":"https://www.wikidata.org/wiki/Q243460","display_name":"Income statement","level":3,"score":0.3433000147342682},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.3278999924659729},{"id":"https://openalex.org/C177235770","wikidata":"https://www.wikidata.org/wiki/Q2146785","display_name":"Revenue recognition","level":4,"score":0.28529998660087585},{"id":"https://openalex.org/C191654821","wikidata":"https://www.wikidata.org/wiki/Q247506","display_name":"Financial instrument","level":2,"score":0.27140000462532043},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.2680000066757202},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.2667999863624573},{"id":"https://openalex.org/C168702047","wikidata":"https://www.wikidata.org/wiki/Q482752","display_name":"Sharia","level":3,"score":0.25270000100135803}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:iuqi:article/1947","doi":"https://doi.org/10.51192/annuqud.v4i1.1947","is_oa":true,"landing_page_url":"https://jurnal.iuqibogor.ac.id/annuqud/article/view/1947","pdf_url":"https://jurnal.iuqibogor.ac.id/annuqud/article/download/1947/957","source":{"id":"https://openalex.org/S4387283469","display_name":"An Nuqud","issn_l":"2828-4283","issn":["2828-4283","2828-4305"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405276566","host_organization_name":"Universitas Islam Bogor","host_organization_lineage":["https://openalex.org/I4405276566"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.51192/annuqud.v4i1","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:iuqi:article/1947","doi":"https://doi.org/10.51192/annuqud.v4i1.1947","is_oa":true,"landing_page_url":"https://jurnal.iuqibogor.ac.id/annuqud/article/view/1947","pdf_url":"https://jurnal.iuqibogor.ac.id/annuqud/article/download/1947/957","source":{"id":"https://openalex.org/S4387283469","display_name":"An Nuqud","issn_l":"2828-4283","issn":["2828-4283","2828-4305"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405276566","host_organization_name":"Universitas Islam Bogor","host_organization_lineage":["https://openalex.org/I4405276566"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.51192/annuqud.v4i1","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7216355667.pdf","grobid_xml":"https://content.openalex.org/works/W7216355667.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W2742550022","https://openalex.org/W2975983845"],"related_works":["https://openalex.org/W2946650476","https://openalex.org/W4388467358","https://openalex.org/W4400262977","https://openalex.org/W7130400253","https://openalex.org/W4417145329","https://openalex.org/W3014437109","https://openalex.org/W3177165069","https://openalex.org/W7220283211","https://openalex.org/W4379388275","https://openalex.org/W7061101142"],"abstract_inverted_index":{"This":[0,120],"study":[1],"aims":[2],"to":[3,36,70,141],"analyze":[4],"the":[5,8,16,24,77,84,93,104,134],"compliance":[6,144],"of":[7,12,19,26,89,106,138],"recognition":[9],"and":[10,87,117,127,136],"utilization":[11],"non-halal":[13,90,107,139],"funds":[14,34,91,108],"in":[15,92,98,114,129],"financial":[17,74,94,130],"statements":[18,75,95],"Bank":[20,71],"Syariah":[21,72],"Indonesia":[22],"with":[23,45,66,100,145],"Statement":[25],"Financial":[27],"Accounting":[28],"Standards":[29],"109":[30],"(PSAK":[31],"109).":[32],"Non-halal":[33],"refer":[35],"income":[37],"derived":[38],"from":[39,51,57],"activities":[40],"that":[41,83],"do":[42],"not":[43,110],"align":[44],"sharia":[46,146],"principles,":[47],"such":[48],"as":[49],"interest":[50],"conventional":[52],"banks":[53],"or":[54],"service":[55],"fees":[56],"giro":[58],"accounts.":[59],"The":[60,80],"method":[61],"used":[62],"is":[63],"descriptive":[64],"qualitative,":[65],"an":[67],"observational":[68],"approach":[69],"Indonesia\u2019s":[73],"for":[76,124],"period":[78],"2020\u20132024.":[79],"findings":[81],"indicate":[82],"recognition,":[85],"presentation,":[86],"disclosure":[88],"are":[96],"generally":[97],"accordance":[99],"PSAK":[101],"109.":[102],"However,":[103],"reporting":[105],"has":[109],"yet":[111],"been":[112],"presented":[113],"a":[115,122],"separate":[116],"detailed":[118],"manner.":[119],"suggests":[121],"need":[123],"improved":[125],"transparency":[126],"accountability":[128],"reporting,":[131],"particularly":[132],"regarding":[133],"sources":[135],"uses":[137],"funds,":[140],"ensure":[142],"full":[143],"accounting":[147],"standards":[148]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2026-10-03T00:00:00"}