scholarly journals Enhancing Waqf Accountability: Nazhir’s Perspective towards Waqf Reporting

2020 ◽  
Vol 12 (2) ◽  
Author(s):  
Sandra Monica ◽  
Murniati Mukhlisin ◽  
Dede Abdul Fatah
Keyword(s):  
Human Resources ◽  
Delphi Method ◽  
Financial Statements ◽  
Analytic Network Process ◽  
Financial Statement ◽  
High Quality ◽  
Accounting Standard ◽  
Continuous Education ◽  
Help Line ◽  
Network Process

Abstract. This study explores the best reporting form as a representation of waqf accountability through nazhir’s perspectives, i.e. waqf institutions in Indonesia. The method used in this study is the Analytic Network Process combined with Delphi. The results show that financial statements obtained from the first rank as the best reporting form. However, the waqf institutions could have difficulties in delivering a high-quality financial statement since there is a lack of understanding about the new waqf accounting standard that will be applied in 2021. The development of a comprehensive and down to earth guidance is crucial in helping the institutions apply the standard, with a help line as a backup. Continuous education and certification are also useful to enhance the skills of human resources in the waqf institutions concerning waqf management and accountability reporting. Keywords: Waqf Accountability; Waqf Reporting; Nazhir; ANP; Delphi method Abstrak. Penelitian ini bertujuan untuk mengksplorasi bentuk pelaporan terbaik sebagai representasi akuntabilitas wakaf, dilihat dari perspektif nazhir, yang dalam hal ini adalah institusi wakaf di Indonesia. Metode yang digunakan adalah Analytic Network Process yang dikombinasikan dengan Delphi. Hasil penelitian ini menyimpulkan bahwa laporan keuangan yang diperoleh dari tingkat pertama adalah bentuk pelaporan terbaik. Akan tetapi, pemahaman institusi wakaf terhadap standar akuntansi wakaf terbaru yang akan diberlakukan pada tahun 2021 masih sangat kurang. Ini menyebabkan institusi wakaf mengalami kesulitan dalam menyusun laporan keuangan yang berkualitas baik. Pengembangan pedoman pelaporan yang komprehensif dan mudah dipahami diperlukan untuk membantu institusi wakaf. Hal ini perlu disertai layanan bantuan yang dapat diakses setiap saat. Pendidikan berkelanjutan dan sertifikasi juga dibutuhkan untuk meningkatkan keahlian sumber daya manusia di institusi wakaf terkait manajemen wakaf dan pelaporan akuntabilitas.Kata kunci: Akuntabilitas Wakaf; Pelaporan Wakaf; Nazhir; ANP; Metode Delphi

scholarly journals DAMPAK KEBIJAKAN AKUNTANSI PEMERINTAH DAERAH ATAS PENERAPAN PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 DALAM RANGKA PEMBERIAN OPINI ATAS LAPORAN KEUANGAN (Studi Kasus pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah Kabupaten Bolaang Mongondow)

2016 ◽  
Vol 7 (2) ◽  
Author(s):  
Miftahul Jannah Akuba ◽  
Jullie J. Sondakh ◽  
Jantje J. Tinangon
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Financial Reporting ◽  
Government Regulation ◽  
Financial Statements ◽  
Financial Statement ◽  
Accounting Standard ◽  
Internal Affairs ◽  
District Offices ◽  
Reporting Entity

The Implementation Government Regulation number 71 year 0f 2010 about Accrual Based Accounting Standard and The Indonesian Ministry Internal Affairs number 64 year of 2013 about Accounting Policies obligation impact for Local Government to spell the Financial Statements Accounts completely cosinst of presentation, disclosures, measurement, recognition, also used methods in Financial Statements. The Indonesian Ministry Internal Affairs number 64 year of 2013 rules the accounting entity is SKPD must be reported the Financial Statement based accrual to reported entity (DPPKAD) and than report to the BPK. This study aims to determine the extent to which the Accrual Accounting Policies implementation and also to reveal the Problems which in DPPKAD Bolaang Mongondow Regency. Bolaang Mongondow Regency through DPPKAD has outlined its accounting policies in accordance with the legislation in force through legislation regent Bolaang Mongondow number 12 year of 2014 on accounting policies. Data obtained from the DPPKAD show of 52 SKPD in Bolaang Mongondow Regency, only 6 SKPD reported financial statement to DPPKAD as the reporting entity. The results indicate that the human resources, personal transfers, SPIP weakness, understanding the rules, lack of coordination and leadership are the most decisive factors in the implementation of accounting policies in DPPKAD Bolaang Mongondow District. Then, it unveil a major constraint PPKAD Bolaang Mongondow District offices in describing the accrual-based accounting policies as a key condition of local government financial reporting to the audit board. Keywords        : Human resources limitations, high number of personal transfers, SPIP weakness, understanding the rules, lack of coordination and leadership

KUALITAS LAPORAN KEUANGAN DAN KEPERCAYAAN STAKEHOLDER (Studi Pada Satuan Kerja Wilayah Kerja KPPN Mataram)

2017 ◽  
Vol 4 (2) ◽  
pp. 121
Author(s):  
Muhammad Naufal Arifin ◽  
Lillik Handajani ◽  
Alamsyah H
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Financial Statements ◽  
Financial Statement ◽  
Internal Auditor ◽  
Moderating Variables ◽  
Transparency And Accountability

<p align="center"> </p><p><em>This study is intended to examine empirically influence of competency of human resource, roles of internal auditor, application of SAP, implementation of IT, and SPI towards quality of financial statement.  Furthermore, it also examines influence of trust of stakeholders, and roles of GGG as moderating variables. This research involves 53 organizational units of KPPN Mataram, which acquired WDP (qualified opinion) and TMP (disclaimer of opinion). Data is acquired through questionnaire. Findings of this study indicated that competency of human resources, application of IT and SPI affect positively towards quality of financial statements. Meanwhile, roles of internal auditor and implementation of SAP do not affect significantly.  In addition, quality of financial statements affect trust of stakeholders, but GGG is not able to act as moderating variable between quality of financial statements and trust of stakeholders. Implication of this study is that quality of financial statement can be improved by enhancing competency of human resources as the first step of realization transparency and accountability of financial statement. </em></p>

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SEMARANG

KINERJA ◽  
2016 ◽  
Vol 20 (2) ◽  
pp. 179
Author(s):  
Lilis Setyowati ◽  
Wikan Isthika ◽  
Ririh Dian Pratiwi
Keyword(s):  
Human Resources ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Role Of It ◽  
Positive Effect

AbstractThe purpose of this study is analyze the factors influence the quality of financial statement .This study uses primary data obtained from questionnaires to accounting of SKPD Semarang. The method used in this research is multiple regression analysis. The results of this study indicate that (1) the variable role of information technology did not significantly affect the quality of financial statements, (2) the competence of human resources significant positive effect on the quality of financial statements, (3) the role of internal audit significant positive effect on the quality of financial statements.Keywords: role of IT, competence of human resources, role of internal audit, and quality of financial statement

scholarly journals Implementation Strategy of the Mutanaqishah Musyarakah Academic at Home Ownership Financing in Sharia Banks in Indonesia

2021 ◽  
Vol 4 (2) ◽  
pp. 2394-2415
Author(s):  
Tuti Anggraini ◽  
M. Yasir Nasution ◽  
Andri Soemitra
Keyword(s):  
Human Resources ◽  
Implementation Strategy ◽  
Home Ownership ◽  
Analytic Network Process ◽  
Islamic Banking ◽  
Portfolio Development ◽  
Network Process ◽  
The Right ◽  
Financing Strategy ◽  
Financing Market

This research aims to: (1) Knowing the obstacles faced in implementing the Mutanaqisah Musharaka Financing (2) The solutions taken to overcome these obstacles; and (3) the right strategy to apply musyarakah mutanaqisah financing. This study uses the Analytic Network Process (ANP) method and the assistance of Super Decision software. ANP is carried out in three stages, namely: first, in-depth interviews with Islamic banking experts and practitioners to identify the factors that influence the minimum amount of musyarakah mutanaqisah. Second, the results of the first step are used to create an ANP framework and a questionnaire addressed to Islamic banking experts and practitioners; and third, ANP analysis to determine the best priorities, solutions and strategies for implementing Musyarakah mutanaqisah financing in Islamic banking.The results showed that: (1) The constraints faced by Islamic banking in implementing Musyarakah Mutanaqisah financing for Islamic banking KPRS financing can be divided into two, namely internal and external problems. Internal problems stem from internal banking, banking human resources, and musyarakah mutanaqisah financing products. External problems originate from customers, authorities, and Islamic banks. The most priority problem faced is internal problems, namely human resources (HR) associated with low knowledge and skills about the MMQ contract. Meanwhile, the most dominant external problem is Islamic banking with a lack of insight into the MMQ contract. (2) The solutions given in determining the financing strategy for the musyarakah mutanaqisah are divided into two, namely internal and external solutions. The most priority solution comes from internal solutions, namely product solutions in the form of Islamic banking that must vary the contract, especially for the MMQ contract; and (3) The alternative with the most priority in determining the financing implementation strategy with the musyarakah mutanaqisah contract in Islamic banking is the Socialization and Education Program, followed by Contract Optimization, Portfolio Development, Image Strengthening, MMQ Segmentation Mapping, and MMQ financing market segmentation.

scholarly journals Calculation, Distribution and Disclosure of Zakat in Malaysian Islamic Banks (Pengiraan, Pengagihan, dan Pendedahan Zakat di Bank-Bank Islam di Malaysia)

2020 ◽  
Vol 17 (2) ◽  
pp. 162-181
Author(s):  
Nurul 'Iffah M A Zaaba ◽  
Rusni Hassan
Keyword(s):  
Information Disclosure ◽  
Financial Statements ◽  
Financial Statement ◽  
Annual Reports ◽  
Reporting Standards ◽  
Islamic Banks ◽  
Accounting Standard ◽  
Standards And Guidelines ◽  
Conventional Banks

Zakat information in annual reports is one of the main attributes that differs Islamic banks from conventional banks. Thus, this study focuses on the zakat information that can be found in Islamic banks financial statements in comparison to the available standards. Reporting standards and guidelines from BNM, AAOIFI, JAWHAR and MASB were used by these banks as guidelines in calculating, distributing and reporting zakat. Due to the absence of standardized accounting standard, certain zakat information was not found in the financial statements. Compared to previous literatures, Islamic banks are moving towards increasing their zakat information disclosure. Based on the analysis of selected Islamic banks’ annual reports, this study concludes by suggesting establishment of standardized zakat distribution framework for Islamic banks. Keywords: Zakat, Reporting Standards, Disclosure, Financial Statement, Islamic Banks. Abstrak Maklumat tentang zakat dalam laporan tahunan adalah salah satu sifat utama yang membezakan bank Islam daripada bank konvensional. Oleh itu, kajian ini memberikan tumpuan kepada maklumat zakat yang boleh didapati dalam penyata kewangan bank-bank Islam dibanding dengan piawaian yang ada. Piawaian pelaporan dan garis panduan dari BNM, AAOIFI, JAWHAR dan MASB digunakan oleh bank-bank ini sebagai garis panduan dalam pengiraan, pengagihan pelaporan zakat. Oleh kerana tiada piawaian perakaunan yang selaras, maklumat zakat tertentu tidak boleh didapati dalam penyata kewangan. Berbanding dengan literatur terdahulu, bank-bank Islam bergerak ke arah meningkatkan pendedahan maklumat zakat mereka. Berdasarkan analisis laporan tahunan bank-bank Islam yang dipilih, kajian ini menyimpulkan dengan mencadangkan penubuhan kerangka pengedaran zakat yang selaras untuk bank-bank Islam. Kata Kunci: Zakat, Piawaian Pelaporan, Pendedahan, Penyata Kewangan, Bank-Bank Islam.  

TELAAHAN PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN MYOB UNTUK PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PSAK NO. 1 PADA CV. GRAPH PRINTING

2019 ◽  
Vol 6 (1) ◽  
pp. 87
Author(s):  
Adri Wihananto
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Accounting System ◽  
Company Performance ◽  
Accounting Standard ◽  
Accounting Information System ◽  
A Company

Financial statements represent end result from applying an information accounting system. Therefore, to yield good financial statement needed a good information system also. With existence of computerized accounting information system it is provided that accounting information system will walk better and the yielded to financial statements become more accurate and complete. The objective of this research is to know accounting system which previously exists at CV Graph Printing. Others, this research also aim to apply computerized accounting information system with MYOB. This application is expected could help company make good financial statement. CV Graph Printing represent a company moving in the field of printing office. The effort area experienced by this company for example setting (invitation, brochure, visiting card, etc.), screening (clothes, invitation, plastic, etc.), and print (book, invitation, note, etc.). The result of research indicate that accounting information system which preexist at company, that is manual administrate system is not be adequate again. Accounting record process for transactions that happened in company have never been done. Others also the transaction evidences are not kept better. The most important fact is that during the time the company not at all own financial statement so that the owner do not know their company performance during the time. With existence of applying MYOB in its accounting information system, transaction record become easier and quickly. Financial statement could visible any time we wish. Others also, financial statement yielded become more accurate and complete as according to Financial Accounting Standard (FAS) which is validKeywords: accounting information system, MYOB, financial statement

scholarly journals A Framework to Evaluate Community Resilience to Urban Floods: A Case Study in Three Communities

2020 ◽  
Vol 12 (4) ◽  
pp. 1521 ◽  
Author(s):  
Ming Zhong ◽  
Kairong Lin ◽  
Guoping Tang ◽  
Qian Zhang ◽  
Yang Hong ◽  
...  
Keyword(s):  
Delphi Method ◽  
Community Resilience ◽  
Analytic Network Process ◽  
Vulnerable Population ◽  
Urban Flooding ◽  
Fuzzy Delphi Method ◽  
Fuzzy Delphi ◽  
Technology Improvement ◽  
Network Process ◽  
The Village

Community resilience is a key index for describing the response of human habitat systems to hazards. Evaluating and enhancing the community resilience requires indicators, identification, and quantitative measurements, especially for urban flooding management. In this study, an advanced index framework for measuring community resilience to urban flooding is proposed, integrating the fuzzy Delphi method (FDM) and the analytic network process (ANP). Seven indicators (public facilities, spatial structure of land use, flood management organizations, rescue capability, accuracy of weather forecasts, vulnerable population, and individual capability) of community resilience are identified using the fuzzy Delphi method. The indicators are classified into four dimensions, and the weights are determined by the analytic network process. This approach is applied to three different types of communities, namely, a newly built neighborhood, an ancient college, and a flood-prone village in the city of Nanning, China, using data collected from questionnaires, interviews, and field investigations. The neighborhood (with a total averaged score of 2.13) has the largest community resilience to urban flooding, followed by the college (1.8), and finally the village (0.91). Flooding management organizations play a leading role in the urban flooding resilience of the neighborhood and college, while the vulnerable population has a great impact on the community resilience of the village. Results of the strategy analysis suggest that science and technology improvement (0.543) is more important than social–economic status improvement (0.325) and built-environment improvement (0.132) for mitigating urban hazards in Nanning. The proposed framework in this study contributes to the interdisciplinary understanding of community resilience for urban flooding and is expected to be applied to sustain urban planning and flood evacuations.

scholarly journals Applying the Modified Delphi Method and DANP to Determine the Critical Selection Criteria for Local Middle and Top Management in Multinational Enterprises

Mathematics ◽  
2020 ◽  
Vol 8 (9) ◽  
pp. 1396 ◽  
Author(s):  
I-Chieh Hsu ◽  
Yi-Ju Shih ◽  
Fan-Yun Pai
Keyword(s):  
Delphi Method ◽  
Multinational Enterprises ◽  
Analytic Network Process ◽  
Top Management ◽  
Local Market ◽  
Four Dimensions ◽  
Modified Delphi Method ◽  
Modified Delphi ◽  
Top Managers ◽  
Network Process

Traditionally, multinational enterprises provided middle and top management from the mother country. They would only hire entry-level employees, such as workers, from the domestic country to control the subsidiary. However, local managers benefit from a shared background and culture with the local employees. Local managers can communicate and cooperate more effectively and smoothly with local employees than foreign mangers can. Therefore, multinational enterprises are increasingly selecting middle and top management from the local market. In this study, we aimed to determine the decision factors that influence the selection of local middle and top management from the perspective of human capital. We attempt to help multinational enterprises to choose and hire middle and top management from local markets. We first identified four dimensions and fourteen criteria according to the literature using the modified Delphi method. Then, DANP (decision making and trial evaluation laboratory (DEMATEL)-based analytic network process) was employed to determine the weights of each criterion or sub-criterion. Academic experts and top managers in multinational enterprises (Taiwanese companies in Vietnam) provided their opinions for data analysis. The results showed that positive psychological capital, managerial competencies, integration, and professional competencies were the four important factors that multinational enterprises consider when they select middle and top management from the local market. We further discussed the theoretical and practical implications of the results.

scholarly journals Auditor Style Dan Komparabilitas Laporan Keuangan

2019 ◽  
Vol 1 (1) ◽  
pp. 109-122
Author(s):  
Riski Wulandari ◽  
Henri Agustin ◽  
Mayar Afriyenti
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Accounting Standard ◽  
Audit Firm ◽  
Internal Working ◽  
Big 4 ◽  
Audit Firms ◽  
Reported Earnings ◽  
Working Rules

Auditor style defined as a unique set of internal working rules for the interpretation and enforcement of accounting standard within the auditor’s clienteles belongs to particular audit firm, especially Big 4 audit firms. As a consequence, financial statements of two companies audited by the same Big 4 auditor, subjected to the same audit style, tend to have comparable earnings which have a more similar accrual, than two companies audited by two different Big 4 auditors with different styles. This research attempts to examine the effect of this auditor style issue on manufacturing financial statement comparability listed in Indonesian Stock Exchange. For five years’ observations, through 2012-2016 this research demonstrated a result with auditor style affects the comparability of reported earnings within a Big 4 auditor’s clientele and found no effect of auditor style on financial statement comparability within a non-Big 4 auditor’s clientele

scholarly journals Problematic Analysis of Cash Waqf Management in West Sumatera through Analytic Network Process (ANP) Approach

2019 ◽  
Vol 2 (3) ◽  
pp. 285-298
Author(s):  
Nil Firdaus ◽  
Amiur Nuruddin ◽  
Fifi Hasmawati
Keyword(s):  
Public Education ◽  
Human Resources ◽  
Management Strategy ◽  
Good Governance ◽  
Analytic Network Process ◽  
Rater Agreement ◽  
A Value ◽  
West Sumatra ◽  
Network Process ◽  
Priority Order

Implementation of good governance in cash waqf institutions is a must. But in its implementation in West Sumatra there are still various problems in governance which have an impact on not maximizing the collection of cash waqf. Through the Analytic Network Process (ANP) approach this study tries to answer several questions: (1) what are the priority issues of cash waqf management, (2) What are the priority solutions for cash waqf management and (3) what are the cash waqf management strategy in West Sumatra. The results showed that the priority of problems in cash waqf management in West Sumatra in priority order were Human Resources (0.371), regulation (0.243), accountability (0.200) and products (0.184) with the rater agreement (W: 0.377). Priority results solutions with Human Resource solution sequences (0,367), regulator solutions (0.267), product solutions (0.183) and accountability (0.181). The results of the rater agreement with the value (0.348). While the results of the strategy in the order of collaboration with the Tungku Tigo Sajarangan are the top priority with a value (0.366), public education about cash waqf (0.324) and nazhir guidance and mauquf alaih (0.308). The rater agreement value is equal to (W: 0.111).

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