MEMAKNAI "AMANAH" ATAS PRAKTIK AKUNTABILITAS PADA ORGANISASI AMIL ZAKAT NURUL HAYAT SURABAYA

2019 ◽  
Vol 16 (2) ◽  
pp. 119
Author(s):  
Vidya Agustinawati ◽  
Rizal Mawardi
Keyword(s):  
Financial Reporting ◽  
Public Awareness ◽  
Social Economy ◽  
Secondary Data ◽  
Primary Data ◽  
Equal Distribution ◽  
Scholarship Program ◽  
Management Institutions ◽  
Accountability Practices ◽  
Modern Era

Zakat, Infak, Sedekah (ZIS) management institutions as one way of balancing social economy with equal distribution of income but a crisis of confidence due to the lack of accountability practices through financial reporting and service-based Information Technology (IT) in modern era. The purpose of this study reveals how accountability practices can increase public awareness to fulfill Zakat, Infaq and Sedekah (ZIS) as well as to influence the behavior of ZIS managers in presenting reports on Zakat acceptance as a form of accountability and channeling their funds to achieve social welfare through the Education Scholarship Program. The method used is case study at Lembaga Amil Zakat Nasional Nurul Hayat Foundation, Surabaya. Sources of data in this study are primary data and secondary data. Data collection techniques are conducted by: 1) Direct Observation, 2) Interviews, and 3) Documentation. The analysis of data to be performed consists of description and content analysis. The collected data was then analyzed using descriptive method, with qualitative analysis. The first finding of this study is the practice of Accountability based on Islamic Sharia has brought consequences that the humanitarian aspect of zakat accounting, that is related to the implementation of moral ethical principles and God's law. Another finding obtained by researchers is on Zakat online payment system "ZakatKita". The management of ZIS Nurul Hayat has developed because this online system makes it easier for the muzakki, donators to do Zakat, Infak, Sedekah wherever they are and whenever want to do it. Keywords – amil zakat organitation, amanah, accountability practice, zakat, infaq dan sedekah (ZIS)

scholarly journals Accounting Information System Zakat Sfas 109 In Increasing Financial Reporting Transparency

2021 ◽  
Vol 04 (11) ◽  
Author(s):  
Nunung Nurhayati ◽  
Keyword(s):  
Financial Reporting ◽  
Public Awareness ◽  
Secondary Data ◽  
Financial Statements ◽  
Accounting Information System ◽  
Study Approach ◽  
Important Concern ◽  
System Information ◽  
Management Institutions

As a zakat manager who relies on muzakki, transparency and accountability of ZIS (zakat, infaq and shadaqah) is a very important concern to foster muzakki's trust in zakat management institutions. The more transparent the financial reporting of zakat managers, the higher the trust of muzakki which will have an impact on growing public awareness and compliance to distribute their zakat to institutions. zakat management with a case study approach, data obtained by means of observation, interviews and documentation (secondary data). Implementation research results based financial statements SFAS 109 which has a uniformity (uniformity) and dependence (comparability) in the financial statements ready for audit public accountant. Although the system information is still manual.

scholarly journals STUDI NETNOGRAFI PENERAPAN SKENARIO KEBIJAKAN KERUANGAN COVID-19 DI KOTA SURABAYA

2021 ◽  
Vol 4 (2) ◽  
pp. 104-113
Author(s):  
Bagus Fadhilah Apriadi ◽  
Talitha Aurellia Alfiansyah ◽  
Zulfati Nur Izzah ◽  
Risca Tasya Qorina ◽  
Ade Tri Kencana ◽  
...  
Keyword(s):  
Social Media ◽  
Health Workers ◽  
Social Economy ◽  
Secondary Data ◽  
Primary Data ◽  
City Development ◽  
Community Activities ◽  
Traditional Markets ◽  
Environment And Health ◽  
Zoning Regulations

Abstract - The COVID-19 pandemic in Indonesia has disrupted various community activities. Likewise in Surabaya, which was identified as a black zone in 2020. Therefore, a lockdown policy has been implemented to reduce the COVID-19’s spread such as PSBB Surabaya Raya I, II, and III; PPKM Surabaya; and PPKM Mikro Surabaya. The implementation of the lockdown has become trend on social media and created various assumptions. In addition, the spatial zoning regulations have not supported the pandemic so that the regulations are more siding of the economy and city development without reviewing its readiness facing the pandemic. This study uses secondary data collection methods through data mining also primary data through teleconference and distributing online questionnaires. So, from collecting data on social media and community aspirations, it is hoped that they can create spatial policies that are in accordance with community conditions and can also reduce the number of COVID-19 cases. The result shows that there are five topics becoming peoples’ perceptions and preferences, such as social, economy, mobility, environment, and health. Moreover, they state that PSBB Surabaya Jilid 1,2, and 3 aren’t the best policy and PPKM Micro are the best policy. Similar thing also experienced by 60% informant stating that PPKM Micro is the best policy. There are also state policy suggestions regarding to policy, such as implementation of policies, restoration of education, vaccinations, incentives for health workers, duration of dine in, provision of assistance to workers, government social assistance, optimization of traditional markets, dissemination of information, and operating companies. Abstrak - Surabaya merupakan salah satu kota yang teridentifikasi sebagai zona hitam pada Mei 2020. Oleh karena itu, kebijakan pembatasan telah diterapkan untuk menekan angka penyebaran COVID-19 seperti PSBB Surabaya Raya Jilid 1, 2, dan 3; PPKM Surabaya; serta PPKM Mikro Surabaya. Penerapan kebijakan pembatasan menjadi isu hangat di media sosial dan menimbulkan anggapan positif dan negatif. Selain itu, pada aspek keruangan, peraturan zonasi tata ruang belum menunjang urgensitas pandemi sehingga peraturannya lebih berpihak pada sektor ekonomi dan pembangunan kota tanpa meninjau kesiapan kotanya dalam menghadapi pandemi. Penelitian ini menggunakan metode pengumpulan data sekunder melalui mining data serta data primer melalui wawancara telekonferensi. Sehingga, dari pengumpulan data pada media sosial dan aspirasi masyarakat diharapkan dapat menciptakan kebijakan keruangan yang sesuai dengan kondisi masyarakat dan juga dapat menekan angka kasus COVID-19. Hasil menunjukkan bahwa terdapat lima topik yang cenderung menjadi persepsi dan preferensi para pengguna media sosial, yaitu sosial, ekonomi, mobilitas, lingkungan, dan kesehatan. Selain itu, mereka juga menyatakan bahwa PSBB Surabaya Jilid 1, 2, dan 3 merupakan kebijakan yang tidak diminati dan PPKM Mikro merupakan kebijakan yang paling diminati. Hal serupa juga dialami oleh para narasumber yang menyatakan bahwa 60% narasumber menyatakan PPKM Mikro merupakan kebijakan paling efektif. Terdapat beberapa saran kebijakan menurut narasumber, terkait pelaksanaan kebijakan, pemulihan pendidikan, vaksinasi, insentif tenaga kesehatan, durasi makan di tempat, pemberian bantuan kepada buruh, bantuan sosial pemerintah, optimalisasi pasar tradisional, penyebaran informasi, dan perusahaan yang beroperasi.

scholarly journals AKUNTABILITAS DAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH SERTA POTENSI WHISTLEBLOWING ATAS PENYALAHGUNAAN DANA

2018 ◽  
Vol 13 (1) ◽  
pp. 13-28
Author(s):  
Anggi Saputra ◽  
Intiyas Utami ◽  
Ika Kristianti
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Good Governance ◽  
Secondary Data ◽  
Civil Servants ◽  
City Government ◽  
Primary Data ◽  
Government Agencies ◽  
Government Sector ◽  
High Level

The high level of corruption in the Indonesian government sector makes good governance difficult to achieve. Accountability and transparency is a must in the effort to realize good governance. The efforts to reduce the level of corruption in Indonesia is the awareness of civil servants to disclose the fraud in the workplace agencies. This research uses qualitative methods with the aim to describe the implementation of accountability and transparency of local government financial reporting as well as identify potential whistleblowing for misuse of funds. This research uses primary data in the form of in-depth interviews with informants and secondary data in the form of financial statements of Salatiga local government that has been audited by BPK. The resource persons in this research are civil servants domiciled in Salatiga City and work in SKPD Salatiga City in the finance department of each SKPD. The results of this research indicate that Salatiga City Government has been accountable and transparent in local government financial reporting as well as there is no potential whistleblowing for misuse of funds. The results of this research can be used as an evaluation material for government agencies to establish a good whistleblowing mechanism so that civil servants working in government agencies are more willing to disclose the fraud. Keywords: Accountability, Civil Servant, Good governance, Transparency, Whistleblowing.

scholarly journals Application Of Act No. 22 Of 2009 As A Traffic Accidents Countermeasures Management In The Blora Police Law Area

2020 ◽  
Vol 3 (2) ◽  
pp. 259
Author(s):  
Preliyanto Puji Utomo ◽  
Bambang Tri Bawono
Keyword(s):  
Traffic Accidents ◽  
Road Traffic ◽  
Public Awareness ◽  
Secondary Data ◽  
Field Studies ◽  
Warning Signs ◽  
Primary Data ◽  
Road Transportation ◽  
Library Studies ◽  
Accident Rates

The problems discussed in this study are efforts to tackle traffic accidents by law enforcers in the Blora Police Law Area and the application of Act No. 22 Of 2009 On Road Traffic and Transportation to accident rates in the Blora Police Law Area. The approach method used is sociological juridical, descriptive analytical research specifications. The data used are primary data and secondary data. Data collection methods are field studies and library studies. The data analysis method uses qualitative analysis. As a knife analysis, crime prevention theory and law enforcement theory are used. The results of the research show that the handling of traffic accidents by law enforcers in the Blora Police Law Area is carried out through preventive and repressive measures. Preventive efforts are carried out through routine patrol activities, zebra operations, counseling at schools and in the community and installing biilboard warning signs in accident-prone areas. The repressive effort is carried out through a series of investigative actions against traffic accidents which are guided by applicable laws and regulations. The application of Act No. 22 Of 2009 On Traffic and Road Transportation towards accident rates in the Blora Police Law Area is not optimal. The accident rate is still relatively high from year to year despite various efforts have been carried out. This is due to the lack of public awareness and legal culture of the community which does not support the programs implemented by the Blora Police Law Area in reducing the level of traffic accidents.Keywords: Implementation; Countermeasures; Traffic Accidents.

scholarly journals Kinerja KPU Kota Blitar Dalam Meningkatkan Partisipasi Pemilih Pada Pemilihan Gubernur Dan Wakil Gubernur Jawa Timur Tahun 2018

REVITALISASI ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 111
Author(s):  
Pristiko Gunawan
Keyword(s):  
Public Awareness ◽  
Secondary Data ◽  
Voter Participation ◽  
Primary Data ◽  
Economic Interests ◽  
Direct Election ◽  
Interview Methods ◽  
District Government ◽  
Village Government ◽  
Election Commission

The direct election of the Governor and Deputy Governor is the implementation of the mandate of the law, this study has the aim to determine the extent of the performance of the KPU Blitar City in increasing voter participation in the election of the Governor and Deputy Governor of East Java in 2018. There are various problems which includehuman resources from KPU has not been optimal in the level of village government and sub-district government, and lack of participation from the community due to factors of economic interests, domiciles in the outer areas of Blitar City, and lack of public awareness. The performance theory proposed by Mahsun (2012: 77) is used as a theoretical basis. The object of the research was the Blitar City KPU, carried out through a qualitative approach using interview methods and using secondary data in the form of literature studies from several scientific references suitable for following up the analysis of primary data obtained. The results of the study illustrate that the performance of the Blitar City KPU in the election of the Governor and Deputy Governor of East Java in 2018 cannot be said to be optimal. Because there are still obstacles to the Blitar City Election Commission in increasing voter participation which is seen from the indicators of input, process, results and impact.

scholarly journals ANALISIS TERHADAP IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN UNTUK ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA EMKM CV. M’ARS STUDIO

2019 ◽  
Vol 14 (3) ◽  
Author(s):  
Christian Jhon Mamengko ◽  
David Paul Elia Saerang ◽  
Lidia M. Mawikere
Keyword(s):  
Financial Reporting ◽  
Small And Medium Enterprises ◽  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Reporting Practices ◽  
Financial Position ◽  
Income Statement ◽  
Documentary Studies

One indicator that can be done to support the development of an increase in the national economy is through the Micro, Small and Medium Enterprises (EMKM). This study aims to find out about the implementation of financial reporting practices at CV. M’ars Studio, know the statement of financial position at the end of the period (balance sheet), find out the income statement during the period, knowing notes to financial statements during the period, based on EMKM SAK ETAP. The object of the research is the implementation of the EMKM Financial Accounting Standards CV. M’ars Studio. This type of research is qualitative and uses descriptive qualitative methods used in this study are primary data which is data obtained through interviews conducted by researchers on owners and administrators and through direct observation on CV. M’ars Studio besides that, secondary data obtained through evidence of library and documentary studies owned by CV. M’ars Studio. Secondary data obtained through evidence of library and documentary studies owned by CV. M’ars Studio. The results of this study indicate that there are several EMKM IFRS elements that have not been implemented by CV. M’ars Studio. Statement of financial position at the end of the period (balance sheet), which is still simple so the implementation is quite good, the income statement is almost in line with the standard so that the implementation made is good, and notes to financial statements at CV. M’ars Studio have not been implemented. There are major obstacles faced in implementing SAK EMKM, namely the lack of information to the entity regarding IFRDs that apply specifically to MSMEs.

scholarly journals Analysis of Mosque Financial Management to Optimization the Role of Mosque in Advancing Communities Using Critical Ethnomethodology Studies

2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Sugiharto Sugiharto ◽  
Dewi Kirowati ◽  
Vaisal Amir
Keyword(s):  
Financial Management ◽  
Secondary Data ◽  
Primary Data ◽  
Analysis Tool ◽  
Leadership And Management ◽  
Cultural Life ◽  
Expected Outcome ◽  
Modern Era ◽  
Depth Interviews

The purpose of this study is to see the extent of mosque financial management to optimize the role of the mosque in advancing the surrounding community both in terms of religious, economic, social, and cultural. In addition, this study also aims to see the extent of the influence of the mosque in the formation of community character in the environment around the mosque. This research focuses on governance carried out by the management, including leadership and management of the resources they have in advancing economic, social, cultural life and shaping the character of a more religious society. The method used in this research is qualitative non-positivistic, using a critical ethnomethodology analysis tool. Primary data in this study were obtained through in-depth interviews and direct observation. While secondary data in the study were obtained by looking at the records held by the manager as well as other data related to the research object. The expected outcome is the identification of problems with the financial management of the existing mosque and the resolution of the problem with the aim of optimizing the role of the mosque in building and advancing the community around the main mosque in facing the modern era as it is today. In addition, the results of this study will also be an input and reference for the mosque's financial management that is independent and has an impact on the progress and prosperity of the community (both physically and mentally).

scholarly journals AWARENESS LEVEL OF HALAL FOOD PRODUCTS AND HEALTHY LIFESTYLES FOR REALIZING SDGs (COMPARATIVE STUDY BEFORE AND WHEN COVID- 19)

2020 ◽  
Vol 3 (2) ◽  
pp. 111
Author(s):  
Nadya Salsabila Haqqoni ◽  
Fitria Putri Aprilia ◽  
Indah Nur Maulina
Keyword(s):  
Quantitative Methods ◽  
Healthy Lifestyle ◽  
Public Awareness ◽  
Secondary Data ◽  
Sampling Technique ◽  
Food Products ◽  
Primary Data ◽  
The Public ◽  
Halal Food ◽  
New Type

The emergence of Coronavirus Disease (COVID-19) in China at the end of 2019 has caused a large international outbreak that threatens public health. COVID-19 is a new type of virus that has not been previously identified in humans. This study aims to determine whether this virus affects the public in consuming halal food products and adopting a healthy lifestyle. Islam itself has introduced the terms halal and haram where when this is not prioritized it will cause harm to human health. This study uses descriptive-quantitative methods, with data collection techniques using primary data sourced from a questionnaire with a total of 101 respondents through purposive random sampling technique with the SPSS program and secondary data sourced from literature studies as a theoretical reinforcement in finding a solution that can answer the problem. research written. Our results show that there is an increase in awareness of the halal label and the tendency to consume halal food after the occurrence of COVID-19. In order to realize the SDG's goals, it is necessary to increase public awareness of the halal lifestyle and be strengthened by the results of the survey that has been conducted, we recommend a system that is implemented in 3 ways, namely regulation, education, and literacy (REL). The initiative is intended to maintain and increase public awareness of consuming halal food products so as to accelerate the growth of the halal industry in Indonesia.

scholarly journals Konsep Pendidikan Rumah Tangga dalam Perspektif Cahyadi Takariawan

2015 ◽  
Vol 3 (1) ◽  
Author(s):  
Ernawati Ernawati
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Islamic Education ◽  
Primary Data ◽  
Library Research ◽  
Educational Concept ◽  
Qualitative Descriptive ◽  
Data Collection Technique ◽  
Modern Era ◽  
Education Concept

Forming an ideal household requires spiritual mental, intellectual, and physical preparation to go through the life in order to achieve harmony of the family which aresakinah, mawaddah, warrahmah. Therefore, Islamic education in the household is very necessary, as it is stated in the works of Cahyadi Takariawan about applicative household. Problem of this research is, How is Islamic education concept in the household? How is household educational concept in the perspective of Cahyadi Takariawan?  Is there any relevance between Islamic education in the household and Cahyadi persepectives in the modern era?  This is a library research. The approach used is qualitative descriptive analysis. Primary data of this research is some works of Cahyadi Takariawan which have something to do with household. Secondary data is some other books which are relevant to the main problem. Data collection technique was done by using documentation. Meanwhile, data analysis was done by using descriptive analysis, content analysis, and symmetric association analysis.This research reveals three conclusions: Firstly, Islamic education concept in the household is dealing with meaning and scope of education, urgency of education, foundation of education, goal of education, and target of education. Secondly, household educational concept in the perspective of Cahyadi Takariawan  related to meaning and scope of education, urgency of education, foundation of education, goal of education, and target of education. Thirdly, relevance between Islamic education in the household  and Cahyadi perspectives in the modern era, they are pre marriage, marriage, and post marriage, harmonic couple, and samara family (sakinah mawaddah wa rahmah).

scholarly journals Policy Influence Citarum Harum against Aquaculturist on Floating Cage in Saguling Reservoir, West Bandung District

2020 ◽  
pp. 10-17
Author(s):  
Fadilah Ahmad ◽  
Achmad Rizal ◽  
Lantun P. Dewanti ◽  
Asep Agus Handaka
Keyword(s):  
Survey Methods ◽  
Social Economy ◽  
Secondary Data ◽  
Sampling Technique ◽  
Likert Scale ◽  
Primary Data ◽  
Policy Influence ◽  
Business Analysis ◽  
Index Value ◽  
Average Index

This research aims to analyze the policy about Citarum Harum and analyze social economy condition fisheries resource from freshwater on floating cage Saguling Reservoir, West Bandung District. This research was conducted in Saguling Reservoir, West Bandung District, starting in August until November 2019. The method of data collection was carried out by survey methods, the technique of taking respondents using a purposive sampling technique. This research data consists of two types of data, namely primary data and secondary data. Analysis of the data used in this research includes the Likert Scale and business analysis. The result of the analysis policy influence use Likert Scale has an average index value at 8562%. This average index means the influence of policy citarum harum is considered very well by related stakeholders. Analysis of social-economic conditions The aquaculturist has good economic potential. Seen from the result of income and business analysis on each cultivator showing value Rp.17.125.000/3month and RCR value as big as 1,922.

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