209 research outputs found
Accountability and Management Transparency Masjid Finance Based on Principles Aman and Fathanah (Phenomenology Study in Mosques in Nganjuk Hamlet, Sugihwaras Village, Wonomulyo District, Polewali Mandar Regency, West Sulawesi Province)
Get PDFThis research is based on the antipasti community to the mosque management who usually do not understand financial management and are less transparent. This study aims to determine the application of accountability and transparency of mosque financial management based on the principles of trust and fathanah at Istiqomah Sugihwaras mosque. This research is a type of qualitative research. This study uses the Phenomenology approach where this research is carried out by explaining the existing phenomena by developing concepts and gathering facts through data as a means of supporting and seeing and relating to the reality that is in its implementation.
The results of this study indicate that, Accountability and financial transparency of the Istiqomah Sugihwaras Mosque is in good condition, and is accountable to fellow administrators, mosque worshipers and to Allah. Judging from the Friday share report, Friday's Charity Box report, and monthly donors have been arranged as well as possible and announced every Friday. Istiqomah Mosque does not apply the principle of fathanah as seen from the ordinary court structure and dual positions in the mosque management so that the financial management of the mosque is not good. Transparency of the Istiqomah Mosque only relies on announcements every Friday before Friday prayers. So it is very necessary for training or guidance in financial management, especially non-profit financial institutions and is very much needed with the use of media such as notice boards as a means to communicate the results of the performance of takmir mosques
Building Concept of Operations Maqashid Sharia in Frame Corporate Social Responsibility (Efforts Bringing Concept of Thought Imam Ash Syatiby)
Get PDFThis study aims to determine the building operational concepts of maqashid sharia in the frame CSR. Maqashid sharia operational concept, in the context of the research is the result of Imam Ash Syatib thought fruit, which includes five main concepts, namely; maintain and preserve the religion, maintain and preserve lives, preserve and maintain reasonable, maintain and nurture off spring, and keep and maintain the property. The process of collecting data in this study conducted interviews with two informants in PT BMI branch of Surakarta. interviews were conducted with fifth operational maqashid sharia of concept. The operatioanal concept in maintaining and preserving religion, namely worship (ZIS). the soul is the field of health, sense that the field of education, namely the descendants of the aspectsof social and civic life, and treasure that is in the economic field. The results showed that, building operational concepts in keeping maintaining religion, namely the aspectof worship (ZIS), in the form of allocation of funds and a charity donation to areas hit by natural disasters. The soul is the construction of a maternity hospital for free. Intellect namely providing tuition assitance to children of employees Muamalat, and the invitation seminar on educational institutions. Heredity is participating in the activities of citizens; provide compensation in mourning for the people who died. Treasure namely providing working capital assistance to small enterpreneurs, in order for them to live independently
Pengungkapan Pelaporan Keuangan Berbasis Konsep Metafora Amanah dalam Mewujudkan Akuntabilitas
Get PDFPenelitian ini mengenai pengelolaan keuangan yang terdapat pada pondok pesantren dengan meninjau perilaku dalam menyajikan pelaporan keuangan khususnya dalam hal pengungkapan. Perkembangan zaman yang semakin pesat membuat permasalahan pondok pesantren semakin kompleks, pesantren seharusnya tidak lagi hanya berfokus pada pelaksanaan kegiatan saja, namun juga harus berfokus pada aspek pengelolaan keuangan yang baik, yakni sesuai dengan ISAK 35 tentang penyajian laporan keuangan entitas berorientasi nonlaba. Penelitian ini merupakan penelitian kualitatif dengan pendekatan fenomenologi untuk memahami makna konsep metafora amanah dalam mewujudkan akuntabilitas pesantren. Data diperoleh dari wawancara dan internet searching. Laporan keuangan yang telah disusun oleh pondok pesantren Tahfihzul Qur‟an Al-Wadi Al-Mubarak adalah laporan penerimaan dan pengeluaran uang beserta saldonya baik itu defisit atau surplus. Metode pencatatan akuntansi menggunakan cash basis dimana transaksi diakui dan dicatat saat kas diterima atau dibayarkan. Sebagai dampak atas penggunaan metode tersebut penyajian laporan keuangan sesuai ISAK 35 belum tersusun di pesantren ini. Secara teknis pengungkapan belum dilakukan oleh pondok pesantren karena belum dibuat catatan atas laporan keuangan, namun pengungkapan secara arti luas yakni penyampaian informasi keuangan kepada para pemangku kepentingan (Stakeholder) melalui laporan keuangan telah dilakukan. Melalui laporan keuangan yang dibuat, pesantren berupaya mengungkapkan informasi sumber pemasukan dan pengeluaran untuk pihak yang terkait dengan pesantren, pengungkapan mengenai kinerja keuangan selama satu periode, dan pengungkapan pertanggungjawaban dalam mengelola pesantren. Pengungkapan yang berlandaskan dengan konsep metafora amanah akan mewujudkan pertanggungjawaban dengan otoritas yang lebih hakiki yaitu pertanggungjawaban “diri” kepada Allah Subhanahu wata‟ala
Penerapan Standar Akuntansi Pemerintah dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Daerah pada Pemerintahan Kota Makassar
Get PDFThis study is to examine the effect of the application of government accounting standards and human resource competence to the quality of local financial statements to the government in Makassar. This research uses quantitative approach with descriptive correlation research method. The sample is determined by purposive sampling technique and the determination of the number of samples for each section using proportional method. Sample in this research counted 48 respondents. Data were collected by directly distributing questionnaires to the respective respondents and the questionnaires that could be processed were only 43 respondents. Data analysis technique used is multiple linear regression. The results showed that the application of government accounting and competence of human resources have a positive and significant impact on the quality of financial statements of Makassar city government
Implementasi Maqashid Syariah dalam Corporate Social Responsibility di PT. Bank Muamalat Indonesia
Get PDFImplementation of Maqashid Sharia in Corporate Social Responsibility in PT. Bank Muamalat Indonesia. This study aims to understand the implementation of the concept of maqashid sharia in the Corporate Social Responsibility of PT Bank Muamalat Indonesia. This study employed Focus Group Discussion (FGD) in the data collection process. The results is that the concept of religion keeping lies in adherence to sharia, namely the obligation to wear veil for women. Soul keeping comprises the obligation of zakat issued at 2.5% out of income. Sense keeping is reflected by establishing educational institutions. Descendants keeping is conducted by improving the welfare of employees through Ittifaq Muamalat. Finally, asset keeping is established by placing the emphasis on the welfare of treasure stakeholders and customers
Kajian Pendapatan Non Halal dan Dampak Penggunaannya Terhadap Reputasi Dan Kepercayaan Nasabah Perbankan Syariah (Study Empiris Pada Bank Muamalat)
Get PDFThis study aims to determine the form of non-halal income and the impact on reputation and customer trust that is found in sharia banking, especially in PT Bank Muamalat Indonesia Makassar branch. This study used qualitative method based on interpretive paradigm with case study approach, to explain the phenomena that occur in the social scope or the scope of the company. Interview and financial statement analysis is used to gather data. The results of this study indicate that the non-halal income in PT Bank Muamalat Indonesia, Makassar Branch is from interest revenue of deposit in the other banks, and it’s derived to the declining of customer trust, then it can affect to the Bank’s reputation
Indikator Kinerja dan Manajemen Bidang Lingkungan dalam Konsep Maqashid Syariah
Get PDFPenelitian ini bertujuan untuk memahami enam konsep maqashid syariah dalam pendekatan indikator kinerja dan manajemen di bidang lingkungan. Data penelitian dikumpulkan melalui referensi dari Al.Qur’an, jurnal, artikel, dan buku yang terkait dengan Maqashid Syariah, dan Global Reporting Initiative (GRI). Hasil penelitian menunjukkan operasionalisasi menjaga agama adalah aspek zakat, infak, dan sedekah, operasionalisasi menjaga jiwa
menekankan pada aspek kesehatan, operasionalisasi menjaga akal yaitu aspek pendidikan, operasionalisasi menjaga keturunan berkaitan aspek kehidupan sosial kemasyarakatan,
operasionalisasi menjaga harta menekankan aspek ekonomi, dan perasionalisasi menjaga lingkungan tertuju pada aspek flora dan fauna
Life Accounting Within The Framework of Islamic Values
Get PDFThis research has purposed to determine the real contribution of the field of accounting (life accounting), which is humanist, emancipatory, transcendental, and teleological. This research uses the
paradigm of religiosity. The religiosity paradigm aims to reduce religious teachings to social prophetic
theory (to construct prophetic social sciences). In this study, life accounting is at the level of practice in an entity, manifested in the form of Islamic values. Novelty (novelty) in the results of this study are, first; Islamic values in the humanist level, namely the synergy between the owners (stockholders), managers (employes), and users (stakeholders). Second, the emancipatory value is a form in the form of humanizing human among the stakeholders (stockholders, employers, and stakeholders). Third, transcendental value which is seeing all the elements involved in an entity is the most important part, holistic, and falah, inseparable from one another. Fourth, teleological value, namely accountability during an accounting period which is in the form of financial reports (mandatory), mandatory (mandatory) in nature to involve the triple botton line conception, namely people, profits, and planets (triple P in it is God). The implication of the results of the research is, it can be a model for other sharia and non-sharia entities, to be made an example and to follow its beneficial values in the sustainability of an entity, in accordance with the rules of Islamic values (Al-Qur'an and Hadith)
Determinan Pengungkapan Islamic Social Reporting (ISR) pada Perbankan Syariah dengan Komisaris Independen Sebagai Variabel Moderating
Get PDFThe objective of this research is to examine and know the factors that influence the level of social responsibility disclosure measured using Islamic Social Reporting (ISR) in sharia commercial banks operating in Indonesia during the period 2013-2016. The data source of this research comes from 44 financial statements from 11 sharia bank for four years. The independent variables in this research are profitability, bank size, institutional ownership, leverage and independent commissioner as temporary moderating variable for dependent variable is Islamic Social Reporting (ISR). The results of this study showthat partially, profitability, bank size, ownership and leverage have influence on disclosure level of Islamic Social Reporting, whereas for moderation test only profitability, institutional ownership and leverage moderated by independent commissioner dalm doing disclosure Islamic Social Reporting
Akuntansi Sektor Publik Islam; Sebuah Refleksi
Get PDFAkuntansi sektor publik Islami, adalah senyawa dengan implementasi dari penerapan system akuntansi pemerintah menuju Good Government Governance (GGG).
Pemerintah yang bersih umumnya berlangsung di Negara yang masyarakatnya menghormati hukum. Pemerintahan yang seperti ini juga disebut sebagai pemerintahan yang baik (GGG). Akuntansi sektor publik Islam terkait langsung dan berhubungan erat dengan system pengelolaan keuangan Negara di zaman pemerintahan
- …
