scholarly journals Amil Zakat Institute Compliance as A Form of Accountability from Accounting Aspects (Study in Madiun City)

2020 ◽  
Vol 5 (1) ◽  
pp. 45-51
Author(s):  
Ahmad Kudhori ◽  
Dian Kusumaningrum ◽  
Hedi Pandowo
Keyword(s):  
Financial Management ◽  
Research Method ◽  
Legal Status ◽  
Multiple Case Study ◽  
Accounting Standards ◽  
Financial Statements ◽  
Educational Background ◽  
Financial Report ◽  
Multiple Case

This study aims to determine the compliance of amil zakat institutions in financial management (accountability) and legal status. The research method uses descriptive qualitative analysis with multiple case study models of amil zakat institutions which have zakat distribution in Madiun City. Case studies include: BAZNAS, Infaq Management Institute (LMI), Muhammadiyah Alms Alms Zakat Institution (LAZISMU), Yatim Mandiri, Amil Zakat Institute Alms Alms Nahdatul Ulama (LAZISNU), and Baitul Maal Hidayatullah in Madiun City. There are 6 key informants and 5 supporting informants. The results of this study indicate that not all institutions carry out the process of preparing a standard financial report, which refers to PSAK 109, namely zakat, infaq, and alms accounting. The educational background of the management and the policies of each institution in the preparation of financial statements results in the incompatibility of financial statements that are made with generally accepted accounting standards.

scholarly journals Compliance of the AmilZakat Institution as a Form of Accountability Accounting

2020 ◽  
Vol 5 (2) ◽  
pp. 115-119
Author(s):  
Ahmad Kudhori ◽  
Hedi Pandowo
Keyword(s):  
Human Resources ◽  
Financial Management ◽  
Research Method ◽  
Educational Background ◽  
Financial Reports ◽  
Finance Management ◽  
Multiple Case ◽  
Branch Office ◽  
Depth Interviews

This study aims to determine the compliance of amil zakat institutions in financial management (accountability) in terms of the background of the financial manager. The research method uses descriptive qualitative analysis with a multiple case study model of national amilzakat institutions that have zakat distribution in Madiun and are members of the Madiun Regional Zakat Organization Forum (FOZDA), namely BAZNAS, LMI, LAZISMU, Yatim Mandiri, BMH, Global Zakat, Nurul Hayat and Dompet Duafa. Data collection using in-depth interviews, observation and documentation to informants at each institution. The results of this study indicate that the understanding of accounting, financial reports and the applicable standards of the financial staff of the amilzakat institution is different, which is due to the educational background, years of service and position of the institution in Madiun, whether as a branch office, unit or outlet. However, office governance, finance, management and human resources in institutions can work together, so that the compliance of the amilzakat institution in carrying out accounting (accounting) which produces output in the form of financial reports can run well, as a form of transparency and accountability to donors.

scholarly journals Some problems of the methodology of sociological research: Hommage to Vojin Milic

Sociologija ◽  
2016 ◽  
Vol 58 (1) ◽  
pp. 5-31 ◽  
Author(s):  
Vladimir Ilic ◽  
Marta Veljkovic
Keyword(s):  
Grounded Theory ◽  
Research Method ◽  
Sequential Analysis ◽  
Comparative Method ◽  
Multiple Case Study ◽  
Scientific Study ◽  
Sociological Research ◽  
History Of ◽  
Multiple Case

This article aims to achieve two main goals. Firstly, authors have tried to reconstruct the position of Vojin Milic (1922-1996) in the development of thought about (research) method. Therefore, they compared his standpoint with those developed one generation earlier (Znaniecki), those of his contemporaries (Good and Hatt), as well as with the work of present-day authors (Bryman). Special attention was paid to the importance of Milic?s study of the history of methodological thought and epistemology regarding the emergence of his ideas on data collecting methodology and procedures relevant for the analysis of causality. Secondly, along with this historical and scientific study, and guided by Merton?s critics of adumbrations, authors undertook a systematic examination of relationships between various research and analytical procedures within sociology: primary (original) experience, observation, sequential analysis, grounded theory, comparative method and multiple-case study.

scholarly journals Drawings as External Representations of Children’s Fundamental Ideas and the Emotional Atmosphere in Geometry Lessons

2018 ◽  
Vol 8 (2) ◽  
pp. 31
Author(s):  
Dubravka Glasnović Gracin ◽  
Ana Kuzle
Keyword(s):  
Research Method ◽  
Mathematics Curriculum ◽  
Multiple Case Study ◽  
School Mathematics ◽  
External Representations ◽  
Individual Level ◽  
Limited Communication ◽  
Multiple Case ◽  
Practical Implications

The important role that geometry plays in the mathematics curriculum has been extensively documented. However, the reduction of geometry in school mathematics, and the focus on basic computation and procedures, raises the question of the competencies students acquire and the classroom atmosphere in  geometry lessons. The goal of this multiple case study was to analyse four students’ conceptions of geometryand the emotional atmosphere in geometry lessons on an individual level. Drawings were used as external representations of the students’ geometrical ideas and the emotional atmosphere. The results show that the participants have a narrow understanding of geometry, and that geometry teaching in their classrooms is reduced to frontal teaching with very limited communication. Nevertheless, the emotional atmospherein these four cases could be described as positive or ambivalent. Based on the data, the results are discussed not only with regard to the utility of drawings as a research method to gain insights into students’ conceptionsof geometry and emotional atmosphere in geometry lessons, but also with regard to their theoretical and practical implications. 

Evaluation of BPS and its Impact

2015 ◽  
pp. 242-357
Keyword(s):  
Qualitative Analysis ◽  
Case Studies ◽  
Research Method ◽  
Case Study Research ◽  
Multiple Case Study ◽  
Case Analysis ◽  
Study Research ◽  
Multiple Case ◽  
Cross Case Analysis

The goal of this chapter is a qualitative analysis of the research models and the hypotheses developed in Chapter 4. Firstly, the case study research method, for both single and multiple case study research, is introduced. Then, the four case studies conducted are presented in detail, including the respective case background, the BPS initiative, as well as reflections on the respective BPS value creation. Finally, a cross-case analysis is presented in which the authors discuss the cases against the background of the research models developed in Chapter 4 and corroborate, respectively falsify the research hypotheses.

scholarly journals Akuntabilitas Laporan Keuangan Lembaga Amil Zakat di Kota Semarang

2015 ◽  
Vol 31 (2) ◽  
pp. 485
Author(s):  
Nikmatuniayah Nikmatuniayah ◽  
Marliyati Marliyati
Keyword(s):  
Qualitative Analysis ◽  
Case Studies ◽  
Research Method ◽  
Financial Statements ◽  
Internal Controls ◽  
The State ◽  
Multiple Models ◽  
Financial Report

This study aimed to evaluate the system of zakah management andaccountability Financial Statements amil zakat institutions. The research method usesdescriptive qualitative analysis with multiple models LAZ case study that has the widestdistribution of zakat in Semarang. Case studies include: BAZNAS Semarang, LAZISBaiturrahman, PKPU, DPU Daarut Tauhiid, Rumah Zakat, Dompet Dhuafa, and Baitul MaalHidayatullah (BMH). The results showed that the Financial Report is available entirelyin LAZ, except the Statement of Canges in Asset under Management. The accountingsystem entirely 100% available, except flowchart and journals. Internal controls havenot been fully complied with and the bulk LAZ yet presentation of financial statements inaccordance with SFAS 109. Financial Statements Accountability embodies responsibilityto the community, the state, and God (Allah Swt).

scholarly journals Applicability of Performance Prism in SMEs: a multiple case study

2019 ◽  
Vol 26 (4) ◽  
Author(s):  
Elizandra Severgnini ◽  
Edwin V. Cardoza Galdamez ◽  
Reinaldo Rodrigues Camacho
Keyword(s):  
Performance Assessment ◽  
Small Businesses ◽  
Research Method ◽  
Multiple Case Study ◽  
Management Tool ◽  
Case Study Method ◽  
Five Dimensions ◽  
Multiple Case ◽  
Desk Research

Abstract In the performance assessment models literature, is rather rare research that discusses the Performance Prism Framework, specifically in using it as management tool and in checking its validity as driver strategy instrument. There are also few studies on the applicability related to the implementation, use and analysis of the Performance Prism Framework in micro and small businesses. In this sense, this article has as main objective to propose (i) a bibliometric study of the Performance Prism Framework; and (ii) to develop a multiple case study of micro and small business. To meet the first goal, we used a bibliometric desk research method in the major databases, such as ISI Web of Knowledge, EBSCO and Proquest, which generated 81 articles. From them, we analyzed specifically few studies. To achieve the second goal, a multiple case study method with five micro and small businesses (e.g., sports segments, drugstore, clothing, department store and an apparel faction) was held. The findings confirmed the five dimensions of the Performance Prism Framework, called: (1) Stakeholders Satisfaction; (2) Contribution of Stakeholders; (3) Strategies; (4) Processes; and (5) Capabilities. In addition, we extend previous literature and proposed another dimension called (6) Performance Dynamic. The results also showed that the Capabilities is strongly seen as training employees, the Performance Dynamics are fundamentally weighted as sales amount, not as profit and the Contribution of Stakeholders is hardly evident.

scholarly journals “Everyone Has Their Own Places”: Mapping as a Storied Approach to the Study of Youth Identity

2021 ◽  
Vol 23 (1) ◽  
pp. 79-96
Author(s):  
Erin Spring
Keyword(s):  
Secondary Schools ◽  
Research Method ◽  
Multiple Case Study ◽  
Youth Identity ◽  
Story Mapping ◽  
Multiple Case

This article highlights part of my work with ten 16 and 17-year-olds at two Canadian secondary schools. My multiple case study sought to make visible my participants’ stories of place: how did they construe the role of place within their own lives? How did they record their journeys within, through, and between places? I share how my participants articulated their place-identities as dynamic encounters rather than fixed surfaces (Massey, 2005; Ingold, 2016). Employing story-mapping as a research method encouraged my participants to articulate their lives in their own terms, affording me the opportunity to understand how they negotiated their identities.

scholarly journals The Role of Cooperative Societies in Advancing Small and Medium Scale Enterprises in Osun State, Nigeria

2021 ◽  
Keyword(s):  
Research Method ◽  
Small And Medium Enterprises ◽  
Multiple Case Study ◽  
Cooperative Society ◽  
Self Help ◽  
Multiple Case ◽  
Medium Enterprises ◽  
Enterprise Creation

Due to dwindling economic situation most especially in developing countries, people have resulted into self-help through cooperative societies to raise funds for starting small and medium enterprises (SMEs). It was on this premise that the study critically examined the activities of cooperative societies in Osun state in furthering SMEs advancement. The study adopted qualitative research method through in-depth exploratory design to explain ‘what’ and ‘how’ rather than mere prediction. A comparative multiple case study was used as it closely links empirical observations with existing theories to explore the effect of cooperative societies on enterprise creation and expansion and its impact on the advancement of SMEs in Osun State, Nigeria. Four cooperatives were selected and studied. Findings affirmed the significant role played by cooperative societies in advancing SMEs in Osun State. The study concludes that cooperative societies intervention in providing micro loans to members for investment purpose in the area of enterprise formation and expansion is encouraging and should be sustained to improve the prosperity of individuals in Osun State. It was recommended that the promoters of cooperative societies in the State and Nigeria must sustain and increase efforts towards advancing SMEs through the provision of financial facilities to members. Keywords: Cooperative society, Small and Medium Enterprises, Osun State

scholarly journals Analisis Budget Kas Dalam Meningkatkan Likuiditas dan Profitabilitas Perusahaan

2019 ◽  
Vol 26 (02) ◽  
pp. 122
Author(s):  
Lydia Resti Elaksmi ◽  
Darti Djuharni
Keyword(s):  
Research Method ◽  
Case Study Research ◽  
Balance Sheet ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Report ◽  
Financial Ratio Analysis ◽  
Income Statement

The purpose of the study  to find out how the cash budget implementation at metal company UD Lancar Jaya, Tulungagung in increasing liquidity and profitability. The research method used is case study research. The researcher conducts financial ratio analysis consisting of analysis of liquidity and profitability through financial statements, namely the income statement and balance sheet for 2015-2017 and prepares financial report projections in 2018. The analysis shows that the company faces the problem that is  using inefficient funds

scholarly journals STUDI KUALITATIF TENTANG MANFAAT DAN KERUGIAN DALAM PENYUSUNAN LAPORAN KEUANGAN PADA UD MITRA PELITA

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Maurenthia J. Mandey ◽  
David P. E. Saerang ◽  
Rudy J. Pusung
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Small Companies ◽  
Financial Reports ◽  
Financial Report ◽  
Business Units ◽  
Medium Enterprises ◽  
Descriptive Method

The financial statements are fundamental for every company, both large companies and small companies. In Indonesia, according to the Ministry of Cooperatives and Micro Small and Medium Enterprises, up to 2013 the total number of business units is 57,900,787, SME’s with the largest business units as much as 57,895,721 (99.99%) and large enterprises as much as 5.066 (0.01%). The development of SME’s is only seen in the number, while in the financial aspect, SME’s still lags behind. This condition is also experienced by UD Mitra Pelita who have not prepared financial statements. The purpose of this study is to know how the financial management of UD Mitra Pelita and their views on the benefits and losses in the preparation of financial statements as well as the factors that the reason the owner of the company has not compiled or not prepare financial statements. The method of analysis used in this research is descriptive method with case study design. The results showed that the financial management of UD Mitra Pelita the same as SME’s in general that is not yet prepared financial report. This raises many problems in their business activities. The factors that cause UD Mitra Pelita has not compiled financial statements are not much different from SME’s in general. However, these factors are not a barrier for UD Mitra Pelita to implement financial reports that have many benefits for their business activities.Keywords:Financial Reports, Benefits, Losses, Factors.

Sign in / Sign up

Export Citation Format

Share Document