A PRELIMINARY STUDY ON FINANCIAL MANAGEMENT PRACTICES AMONG KUALA NERUS MOSQUES

Each religion has its own institution and ways of dealing with all the religious-related matters in the community. For the Muslim community, the mosque, or known as "Masjid" in Arabic, is a place of worship for performing prayers and other religious-related activities. In conducting those activities, mosques usually receive funding from public donations, fundraising, "waqaf", the government and many more. Managing a mosque fund is crucial in order to build trust among the public, and simultaneously safeguard the mosque’s financial resources. Therefore, it is important for each mosque to adopt good financial management practices in managing funds effectively. The data for this study was collected through a questionnaire distributed to 23 respondents from 14 mosques in the district of Kuala Nerus, Terengganu, to explore their financial management practices. The descriptive analysis surprisingly shows that 79% of the mosques still use a manual system in managing their funds instead of a computerized accounting system. It is timely to develop a customized accounting system to cater the needs of mosques’ management to set up a systematic and efficient fund management.

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TINJAUAN IMPLEMENTASI AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DI INDONESIA

AdBispreneur ◽

10.24198/adbispreneur.v2i3.16490 ◽

2018 ◽

Vol 2 (3) ◽

pp. 217

Author(s):

Suryanto .

Keyword(s):

Financial Management ◽

Government Regulation ◽

Management Practices ◽

Accounting Standards ◽

Accounting System ◽

Literature Study ◽

Indonesian Government ◽

Government Accounting ◽

Accrual Basis ◽

The Government

ABSTRACTThe purpose of this study to determine the management of state finances in Indonesia associated with the government accounting system used. This research is a type of research of literature study using a qualitative approach. The data were obtained from various sources of reference, such as journals, expert statements, and media references. The results show that the Indonesian government in its accounting system is still based on Government Regulation No. 24 of 2005 which is the cash base toward accrual (cash toward accrual). However, Due to the growing demands of the community and the encouragement of international institutions to apply the accrual basis, the Indonesian government continues to improve its accounting system. It encouraged the government in 2010 through the Government Accounting Standards Committee to issue accrual based government accounting standards established through Government Regulation No. 71 of 2010 on Government Accounting Standards superseding Government Regulation No. 24 of 2005. The Government of Indonesia has implemented reforms in the field of accounting with the necessity setting up accrual basis accounting. The use of an accrual basis is one of the characteristics of modern financial management practices in the public sector that aims to provide more transparent information. But in reality, the application of accrual-based accounting system is still a lot of constraints on the human resources sector. Keywords : Accrual basis, cash basis, government accounting system ABSTRAKTujuan penelitian ini untuk mengetahui pengelolaan keuangan negara di Indonesia terkait dengan sistem akuntansi pemerintahan yang digunakan. Penelitian ini merupakan jenis penelitian studi literatur dengan menggunakan pendekatan kualitatif. Data diperoleh dari berbagai sumber referensi baik jurnal, pernyataan para ahli, maupun referensi dari media. Hasil penelitian menunjukkan bahwa pemerintah Indonesia dalam sistem akuntansinya masih berdasarkan Peraturan Pemerintah Nomor 24 Tahun 2005 yaitu basis kas menuju akrual (cash toward accrual). Namun, Karena adanya tuntutan dari masyarakat yang semakin kuat dan adanya dorongan dari lembaga-lembaga internasional untuk menerapkan basis akrual, maka pemerintah Indonesia terus berupaya memperbaiki sistem akuntansinya. Hal tersebut mendorong pemerintah pada tahun 2010, melalui Komite Standar Akuntansi Pemerintahan menerbitkan standar akuntansi pemerintahan berbasis akrual yang ditetapkan melalui Peraturan Pemerintah Nomor 71 tahun 2010 tentang Standar Akuntansi Pemerintahan menggantikan Peraturan Pemerintah Nomor 24 tahun 2005. Pemerintah Indonesia telah melaksanakan reformasi di bidang akuntansi dengan keharusan menerapan akuntansi berbasis akrual. Penggunaan basis akrual merupakan salah satu ciri dari praktik manajemen keuangan modern di sektor publik yang bertujuan untuk memberikan informasi yang lebih transparan. Namun kenyataannya penerapan sistem akuntansi berbasis akrual tersebut masih banyak kendala pada sektor sumber daya manusianya. Kata kunci : Basis akrual, basis kas, sistem akuntansi pemerintahan

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Peranan Akuntansi Sektor Publik Terhadap Efektivitas Pengelolaan Pendapatan dan Biaya Pada Enhaii Hotel Bandung

Jurnal Kepariwisataan: Destinasi, Hospitalitas dan Perjalanan ◽

10.34013/jk.v2i1.20 ◽

2018 ◽

Vol 2 (1) ◽

pp. 41-50

Author(s):

Nor Ismawanto Choirudin

Keyword(s):

Public Sector ◽

Private Sector ◽

Financial Management ◽

Cost Management ◽

Accounting System ◽

The Public ◽

Public Sector Accounting ◽

The Government ◽

Retained Earnings

The development of hospitality services is growing rapidly, along with the marry role of investor in the development of the service is no exception to the government, the mechanism of the implementation of hotel financial management in addition managed by the private sector is also managed by the public or government sectors, but the nature and characteristics are different. The purpose of public sector organizations is motivated nonprofit while the private sector is profitable. Sources of public sector financing are derived from taxes, corporate profits of SOEs / SOEs, etc. while private sector financing comes from owner's capital, retained earnings, bank loans, and so on. The pattern of public sector responsibility to the public and the parliament while the private sector is accountable to shareholders, owners and creditors. The organizational structure of the public sector is bureaucratic, rigid and hierarchical while the private sector is flexible. Characteristics of the public sector budget are open to the public while the private sector is closed to the public. Accounting system used public sector cash accounting while private sector accrual accounting. Based on the above, the purpose of this study is to find out how: (1) implementation of public sector accounting role in Enhaii Hotel; (2) implementation of revenue and cost management effectiveness at Enhaii Hotel; and (3) role of public sector accounting on effectiveness Revenue management and fees at Enhaii Hotel. The research methodology applied is qualitative research method with case study at Enhaii Hotel Bandung, data collecting technique is done by observation, interview, document and bibliography, while the model of analysis used is Miles and Huberman model that is data reduction, data display, and data verification. The results of the discussion show that the role of public sector accounting on the effectiveness of revenue and cost management is still less than optimal, this is because it is limited by binding rules, the arrangement of types and sales tariff has been regulated by the government so that income must be deposited to the state treasury as Non-Tax State Revenues (PNBP) And the use of operational costs based on the government budget listed in the List of Budget Implementation (DIPA) STP Bandung because Enhaii Hotel is part of the STP Bandung unit.

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Contributing factors to will adoption among urban Muslims community in Klang Valley

Journal of Emerging Economies and Islamic Research ◽

10.24191/jeeir.v5i4.8835 ◽

2017 ◽

Vol 5 (4) ◽

pp. 42

Author(s):

Nooriha Abdullah ◽

Faziatul Amillia Mohamad Basir ◽

Azitadoly Mohd Ariffin ◽

Nur Diyana Yusuff ◽

Siti Nur Hidayah

Keyword(s):

Financial Management ◽

Quantitative Method ◽

Descriptive Analysis ◽

Muslim Community ◽

Contributing Factors ◽

Peace Of Mind ◽

Independent Variables ◽

Religious Factor ◽

Klang Valley ◽

Financial Obligation

A will is a financial management instrument after one’s death. Majority of Muslims in Malaysia are aware and familiar with the term Islamic ‘will’. However, the number of Muslims who write a will is very low. Studies have concluded, the reluctance factors to write a will were due to a) lack of knowledge, b) religious factor and c) financial obligation. Therefore, it is the interest of the researchers to investigate the relationships of these three contributing factors towards will adoption among urban Muslim community in Klang Valley. The paper adopts a quantitative method of research design, which utilises descriptive analysis, correlation analysis and regression analysis to analyse the raw data. The results show all the independent variables have positive relationship with the dependent variable, in particular a strong significant relationship for knowledge. Thus, the paper suggests that any Muslims who are aware and has knowledge should write a will regardless of their age. In addition, writing a will before one’s death provides a peace of mind to that person.

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ACCOUNTING SYSTEM DESIGN FOR THE OPERATION OF RENTAL FLATS AND SPORTS VENUE OF RIAU PROVINCE

Jurnal Niara ◽

10.31849/nia.v12i1.2633 ◽

2019 ◽

Vol 12 (1) ◽

pp. 29-34

Author(s):

Neneng Salmiah ◽

Fahmi Oemar ◽

Reni Farwitawati

Keyword(s):

System Design ◽

Public Service ◽

Financial Management ◽

Development Program ◽

Design System ◽

Accounting System ◽

Service Agency ◽

Operation System ◽

Management Procedure ◽

The Government

The study aimed at conducting an analysis towards the operation of Athlete Homestead for the National Sports Week in 2012 belonging to Riau Province. Regarding the Finance Operation System in the form of Sub-district Development Program-Regional Public Service Agency (PPK BLUD), the researcher designed the Accounting System for the Regional Public Service Agency of the Rental Flats and Sports Venue. The data analysis in this study used the descriptive qualitative method by describing the accounting system design for the operation of Rental Flats and Sports Venue through the Sub-district Development Program-Regional Public Service Agency (PPK BLUD) with the procedure comprising: designing the rent system and procedure of the Rental Flats and Sports Venue, designing the system of cash management from the rent income, implementing focused-group discussion with the related parties and the government, working on the policy improvement draft for the operation of the Rental Flats and Sports Venue belonging to Riau Province.Based on the result of the study and discussion, it can be concluded that in order to improve the effectiveness of the service and operation of Rental Flats and Sports Venue with sound business practice, it is necessary to implement the Finance Operation System in the form of Sub-district Development Program-Regional Public Service Agency (PPK BLUD). The design system of the Sub-district Development Program-Regional Public Service Agency (PPK BLUD) comprising the organization chart, the transaction proof document, and the financial management procedure

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Water Pollution and Its Impact on Environment of Society

International Research Journal of Management IT and Social Sciences ◽

10.21744/irjmis.v3i5.10 ◽

2016 ◽

Vol 3 (5) ◽

Author(s):

N. Thyagaraju

Keyword(s):

Water Pollution ◽

Pollution Prevention ◽

Human Beings ◽

Individual Level ◽

The Public ◽

The Government ◽

Living Organisms ◽

Set Up ◽

Biological Entities ◽

Micro Organisms

The present seminar paper mainly highlight the concept of water pollution, causes of water pollution, Its Effects, Elements of pollutants, Methods used to prevent the water pollution in environment and the mandatory initiatives taken by the concerned authorities for prevention of water pollution. Water is essential for survival of all living organisms on the earth. Thus for human beings and plants to survive on land, water should be easily accessible. The term “Pollution” is generally refers to addition of any foreign body either living or non – living or deletion of anything that naturally exists. The basic Sources of Water pollution causes due to Culmination into lakes, rivers, ponds, seas, oceans etc. Domestic drainage and sanitary waste, Industrial drainage and sewage, Industrial waste from factories, Dumping of domestic garbage, Immersion of Idols made of plaster of Paris, Excess use of Insecticides , pesticides, fungicides, Chemical fertilizers, Soil erosion during heavy rains and floods, Natural disasters, tsunami etc. General pollutants which are also caused for water pollution which include Organic, Inorganic, and Biological entities, Insecticides, Pesticides, Disinfectants ,Detergents, Industrial solvents, Acids, Ammonia fertilizers, heavy metals, Harmful bacteria, Virus, Micro –Organisms and worms, Toxic chemicals. Agricultural lands become infertile and thereby production also drops, Spread of epidemic diseases like Cholera, Dysentery, Typhoid, Diarrhea, Hepatitis, Jaundice etc. The basic responsibility of the Government, NGOs, National Pioneer scientific Research Institutions may conduct research oriented programs on control of water pollution by create awareness among the public through mass media and Environmental Education on recycling units, and water treatment plants must be established both at domestic levels and Industry levels, Every citizen must feel responsible to control water pollution. There have been many water pollution prevention acts that have been set up by the governments of the world. But these are not enough for permanent water pollution solutions. Each of us needs to take up the responsibility and do something at an everyday at individual level. Otherwise we can’t survive in a society forever in a future.

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EKSISTENSI PAJAK DAERAH SEBAGAI WUJUD PELAKSANAAN OTONOMI DAERAH DALAM KERANGKA GOOD FINANCIAL GOVERNANCE

Media Iuris ◽

10.20473/mi.v1i2.8828 ◽

2018 ◽

Vol 1 (2) ◽

pp. 251 ◽

Cited By ~ 1

Author(s):

Galih Arya Prathama

Keyword(s):

Local Government ◽

Financial Management ◽

Central Government ◽

Financial Resources ◽

Regional Government ◽

Delegation Of Authority ◽

Government Financing ◽

Financial Governance ◽

The Government ◽

Positive Support

The increase of regional capacity in managing the needs of Regional Development accompanied by the Delegation of Authority from Central Government to Regional Government, has implications in increasing the need for Development Funds, while the Regions can’t continue to rely on the fulfillment of these needs to the Central Government. In response to this, in implementing Autonomy, the Regions are given additional Authority of Financial Management. Such authority, creates demands for the Regions to be creative and focused in achieving the Government Goals that have been established.,As an effort to execute duties and functions of Regional Government in the form of Regional Financial Management, then a region must be able to recognize the potential and explore all the resources it has. Local Government is expected to dig deeper related to the potential derived from its own financial resources, especially in order to meet the needs of government financing and development in the region, one of them through Local Own Revenue as one of the main sources of Regional Financial Reception. Independence of Local Own Revenue for a Regional Government, giving positive support to the ability of the region in meeting the needs to build the region. Thus, the greater source of income derived from the potential owned by a region, the more freely the area can accommodate the needs of community without the interest of Central Government which is not in accordance with the needs of people in the region.

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Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v4i2.1965 ◽

2021 ◽

Vol 4 (2) ◽

pp. 419-433

Author(s):

Ria Herlina ◽

Taufeni Taufik ◽

Azwir Nasir

Keyword(s):

Control System ◽

Internal Control ◽

Financial Management ◽

Financial Accounting ◽

Accounting System ◽

Analysis Method ◽

Accounting Systems ◽

Finance Management ◽

Internal Control System ◽

The Government

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System

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THE INFLUENCE OF UNDERSTANDING OF ACCOUNTING SYSTEM, GOVERNMENT FINANCIAL MANAGEMENT AND WORK ENVIRONMENT ON PERFORMANCE OF WORK UNITS

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) ◽

10.52062/keuda.v1i3.737 ◽

2017 ◽

Vol 1 (3) ◽

Author(s):

Susan Rondonuwu ◽

Agustinus Salle ◽

Paulus K. Allo Layuk

Keyword(s):

Work Environment ◽

Financial Management ◽

Sampling Technique ◽

Field Studies ◽

Financial Accounting ◽

Accounting System ◽

Government Accounting ◽

Study Results ◽

Work Units ◽

The Government

The purpose of this study was to test the influence of the understanding of accounting system, government financial management and work environment on the performance of work units (a study in Regional Ministry Departments/ Work Units in Keerom Regency). Population of this research was the 62 respondents from finance managers in the Regional Ministry Departments/ Work Units. The sampling technique used was a non-Probability sampling in saturation sampling. Data collection was conducted through field studies and literature. A Multiple Linear Regression with the F-test and t-test was employed to analyse the data collected and test the hypotheses. The study results showed that the understanding of the government financial accounting system did not influence performance of the work units. Government financial management had no effect on the performance of the work units. Work environment influenced work units performance. Lastly, understanding government accounting system, government financial management and work environment simultaneously influenced performance of work units. Keywords : Understanding of Government Financial Accounting System, Financial Management, Work Environment, Performance of Work Units

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A Conceptual Paper on The Best Financial Management Model That Has Become The Practice of the Malay in Klang Valley

ADVANCES IN BUSINESS RESEARCH INTERNATIONAL JOURNAL ◽

10.24191/abrij.v5i2.9970 ◽

2019 ◽

Vol 5 (2) ◽

pp. 15

Author(s):

Leylawati Joremi

Keyword(s):

Financial Management ◽

Best Practice ◽

Practice Model ◽

The Public ◽

Body Of Knowledge ◽

Quantitative Studies ◽

Family Finances ◽

Klang Valley ◽

Conceptual Paper ◽

The Government

This conceptual paper is presented with the intention to study the best practice model of financial management, which has become the practice of the Malay in Klang Valley. It begins by reviewing the literature on household financial management and the behavior of households against finances and debt. The theory of utility and the life-cycle hypothesis were used as the basis of the study. This study is inspired by the concerns of the government and the public on the growing bankruptcy issue in Malaysia. Many previous quantitative studies discussed the flaws in money management. This study, however, slightly different. Using a qualitative method, it intends to look at the best practices implemented by the household in managing family finances. The findings can add value to today's body of knowledge. Identified themes can be used to design financial modules which are more compatible to be used by all levels of society.

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Hillsborough and the Church of England

Theology ◽

10.1177/0040571x16669277 ◽

2017 ◽

Vol 120 (1) ◽

pp. 3-10

Author(s):

James Jones

Keyword(s):

Church Of England ◽

Public Understanding ◽

The Public ◽

Independent Panel ◽

The Government ◽

Set Up ◽

The Church ◽

British Football

In 1989, 96 Liverpool Football Club supporters were killed at the Hillsborough Stadium in Sheffield. It was the biggest sporting disaster in British football. The original inquests returned a verdict of ‘accidental death’. For over 20 years the families of the 96 and the survivors campaigned against this verdict. In 2010 the government set up an Independent Panel with myself as its Chair. Its remit after consultation with the families and survivors was to access and analyse all the documents related to the disaster and its aftermath and to write a report to add to public understanding. The Panel’s Report was published in 2012 and led to the quashing of the original verdicts and the setting up of fresh inquests. After two years and the longest inquests in British legal history, the jury gave its determination of ‘unlawful killing’. Here I reflect theologically on the public and pastoral role of the Church of England and its mission to wider society.

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