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.

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 Perancangan Sistem Informasi Akuntansi pada LAZIS Nurul Falah

2021 ◽  
Vol 20 (2) ◽  
pp. 80
Author(s):  
Nuril Firdaus ◽  
Rohmawati Kusumaningtias
Keyword(s):  
Information System ◽  
Financial Management ◽  
Accounting Information ◽  
Financial Statements ◽  
Accounting Information System ◽  
Study Approach ◽  
Performance Accountability ◽  
Flow Diagrams ◽  
Effectiveness And Efficiency

Effective and efficient zakat management requires the support of a good accounting information system. To improve the effectiveness and efficiency in ZIS management, an integrated information system is needed that helps in documenting ZIS collection and distribution activities and is easy to understand by system users. So that with the integrated accounting information system between divisions can improve the performance, accountability, and transparency of financial statements. This research aims to design an accounting information system at LAZIS Nurul Falah. The Research method uses a case study approach. The data in the study were obtained through interviews with LAZIS Nurul Falah administrators who are directly related to research objects, observations, and documentation. Design an accounting information system using context diagrams, data flow diagrams, and flowcharts. The design of an integrated accounting information system using a client-server can improve the performance of administrators in managing data, accessing data, and speeding up the financial management process. Keywords:  Accounting Information System, Shari’ah Accounting, ZIS

scholarly journals Perancangan Sistem Informasi Akuntansi Penggajian (Manual)

2019 ◽  
Vol 3 (1) ◽  
pp. 175-185
Author(s):  
Umi Kulsum ◽  
Moh Halim ◽  
Nina Martiana
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Secondary Data ◽  
Primary Data ◽  
Accounting System ◽  
Accounting Information System ◽  
Study Approach ◽  
Descriptive Research ◽  
Qualitative Descriptive

Accounting information system is made to facilitate the execution of remuneration to be more efficient and effective, because this system is very influential for companies to meet the needs of external parties and management. This study was conducted to determine the payroll accounting applied by CV. Serampang Jaya. This type of research is a type of qualitative descriptive research with a case study approach that describes and explains a problem syteatically and factualy so that by gathering information relating to the object of resarch. The data sources used are primary data and secondary data. The data colection techniquesuse used are observation, interview, and docuentation. The technique used in analyzing is to develop and explain how the payroll accounting system applied by CV. Serampang Jaya. The use the design of employee payroll accounting information system on CV. Serampang Jaya is in acorndance  with existing theories. The results showed that CV. Serampang Jaya has impleented a payroll accounting system but still needs improvements to be effective in the payroll accounting record process at CV. Serampang Jaya. Keywords: Payroll, Accounting, Information System

scholarly journals Penerapan PSAK No. 45 Pada Laporan Keuangan Nirlaba di Yayasan Pendidikan Diniyyah Putri Lampung

2021 ◽  
Vol 1 (1) ◽  
pp. 40-64
Author(s):  
Pandhu I Sukmantoro ◽  
◽  
Evi Ekawati ◽  
Keyword(s):  
Financial Reporting ◽  
Research Methodology ◽  
Qualitative Method ◽  
Financial Statements ◽  
Case Study Approach ◽  
Non Profit ◽  
Study Approach ◽  
Non Profit Organizations

Abstract Purpose: This study aimed to ascertain how the Diniyyah Putri Education Foundation prepares its financial statements and conducts a review of the preparation results. Research Methodology: The qualitative method was used in this study, with a case study approach. Results: Diniyyah Putri Education Foundation did not follow PSAK 45 in its financial reporting in this study. Contribution: This research contributes to non-profit organizations in Indonesia by instructing them how to prepare financial statements according to Indonesian law, specifically PSAK No. 45.

scholarly journals DAMPAK PENGAKUAN PENDAPATAN SEBELUM DAN SESUDAH DITERAPKAN PSAK 72 DALAM LAPORAN KEUANGAN PT. X

account ◽  
2020 ◽  
Vol 7 (1) ◽  
Author(s):  
Hana Rolanda Rizal ◽  
Titi Suhartati ◽  
Yenny Nuraeni
Keyword(s):  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Revenue Recognition ◽  
Study Approach ◽  
Income Statement ◽  
Before And After ◽  
The Right ◽  
The Impact

DAMPAK PENGAKUAN PENDAPATAN SEBELUM DAN SESUDAH DITERAPKAN PSAK 72 DALAM LAPORAN KEUANGAN PT. X Hana Rolanda Rizal [email protected] Titi Suhartati [email protected] [email protected] Studi Akuntansi Keuangan Politeknik Negeri Jakarta  ABSTRACTThis study aims to determine the impact of revenue recognition after applying PSAK 72 in thefinancial statements of PT. X for the periods 2018 and 2019. This research uses qualitative methods with case study approach, which is analyzing the recognition and recording of revenue from contractswith customers at PT. X and compare it with PSAK 72 then compare PT. X financial statements before and after the application of PSAK 72. The type of data used is primary data and secondary data. The results show that PT.X's revenue recognition was overstated because revenue was recognized not in the right period so that it would result in the company's income statement. To overcome this problem, PT. X should recognize the revenue when the service is provided and present its revenue in accordance with the agreed period with the customer as described in PSAK 72. Keywords: Services, PSAK 72, Revenue ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui dampak pengakuan pendapatan sesudah diterapkan PSAK 72 dalam laporan keuangan PT. X periode 2018 dan 2019. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, yaitu dengan menganalisis pengakuan dan pencatatan pendapatan dari kontrak dengan pelanggan pada PT. X dan membandingkannyadengan PSAK 72 kemudian membandingkan laporan keuangan PT.X sebelum dan sesudah diterapkan PSAK 72. Jenis data yang digunakan yaitu data primer dan data sekunder. Hasil dari penelitian menunjukkan bahwa pengakuan pendapatan  PT.X dicatat terlalu tinggi dikarenakan pendapatan diakui tidak pada periode yang tepat sehingga akan berakibat pada laporan laba rugi perusahaan. Untuk mengatasi permasalahan tersebut, PT.X sebaiknya mengakui pendapatan pada saat jasa diberikan dan menyajikan pendapatannya sesuai dengan periode yang telah disepakati dengan pelanggan seperti yang dijelaskan pada PSAK 72. Kata kunci: Jasa, PSAK 72, Pendapatan.

scholarly journals BUDGETING INFORMATION SYSTEM DESIGN IN iFRAMES: CASE STUDY ON HEALTH SECTOR BLUD

2019 ◽  
Vol 3 (02) ◽  
pp. 67
Author(s):  
Budiman Linggo Santoso ◽  
Machmudin Eka Prasetya
Keyword(s):  
Information System ◽  
System Design ◽  
Financial Reporting ◽  
Accounting Information ◽  
Health Sector ◽  
Planning System ◽  
Service Agency ◽  
Accounting Information System ◽  
Study Approach

<p><em>At the moment, budgeting processes carried out in Regional Public Service Agency in health sector in DKI Jakarta had been done manually so changes between corrective Work Plan and Budget (RKA)s and updated RKA cannot be seen directly. It causes ineffectiveness and bad transparency in the budget preparation process as unconfirmed RKAs are not well documented. The purpose of this study is to create a design of integrated accounting information system between budgeting information system as a part of Integrated Financial Reporting and Management Information System (iFRAMES). Transparency Theory is used to analyze the needs of budgeting transparency in government organization. The method used in budgeting system design is Framework for the Application of Systems Thinking (FAST) as the method in planning system design and the study approach used is a case study with triangulation method with qualitative data in the form of data from interview and quantitative data in the form of document review. The unit of analysis examined in this study is multiple-embedded units, between DKI Jakarta Health Office and BLUD. This study resulted in an integrated planning system design for BLUD to support planning activities so planning activities could be carried out with high transparency and efficiency.</em></p><strong><em>Keywords:</em></strong><em> Accounting Information System, BLUD, Budgeting System, FAST, Puskesmas, RKA, Theory of Transparency.</em>

Strengthening Agriculture Value Chain through Collectives: Comparative Case Analysis

2021 ◽  
pp. 097300522199143
Author(s):  
Sneha Kumari ◽  
Nisha Bharti ◽  
K. K. Tripathy
Keyword(s):  
Value Chain ◽  
Action Theory ◽  
Secondary Data ◽  
Comparative Case Study ◽  
Collective Actions ◽  
Case Study Approach ◽  
Study Approach ◽  
The Board Of Directors ◽  
Market Linkage

Indian agriculture has always been less profitable. Several factors contribute to the low profitability in agriculture, but less value addition, weak value chain system and weak market linkage are some of the most important factors. Producer companies are helping small farmers to emerge in the market. The farmer producer organisations (FPOs) linked with the producer companies are the best example of collective actions. The collective actions for the agriculture value chain (AVC) have resulted in a decrease in the cost and an increase in revenue. FPO and producer company find a good place in the underpinning theory of collective action theory. This study examines various successful examples of strengthening AVC through cooperatives and tried to identify various factors responsible for the success of these collectives. This study has adopted a case study approach. Three successful cases, that is, Vasundhara Agriculture Horticulture Producer Company Ltd: a multi-state FPO, Abhinav Farms Club and Sahyadri Farmer Producer Company have been selected for the case study based on their successful interventions for strengthening the agriculture value chain. Primary and secondary data has been collected through telephonic interviews from the board of directors, chairman and the members of the FPO. Both primary and secondary data have been collected to compare the three cases for AVC models. The data has been analysed using a comparative case study approach. The parameters of AVC have been identified using the Delphi technique. The study has found that collective actions have helped the farmers to strengthen the agriculture value chain. The study also concluded that leadership played an important role in defining the success of the FPOs. The study brings out future directions to excel in AVC through collectives.

scholarly journals Manajemen Public Relations dan Reputasi Organisasi Lembaga Amil Zakat Dompet Dhuafa

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Ahmad Dimyati
Keyword(s):  
Public Relations ◽  
Single Case ◽  
Program Planning ◽  
Secondary Data ◽  
Evaluation Process ◽  
Primary Data ◽  
Study Approach ◽  
Programming Process ◽  
Main Message

ABSTRAKPenelitian ini bertujuan untuk mengetahui (1) metode identifikasi masalah Public Relations pada LAZ Dompet Dhuafa; (2) proses perencanaan dan pemrograman LAZ Dompet Dhuafa; (3) strategi aksi dan komunikasi LAZ Dompet Dhuafa; dan (4) proses evaluasi program LAZ Dompet Dhuafa. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus eksploratif jenis single case holistic. Data primer dalam penelitian ini diperoleh melalui wawancara mendalam, sementara data sekunder bersumber dari studi pustaka dan dokumentasi. Hasil penelitian menunjukkan bahwa LAZ Dompet Dhuafa tidak melakukan riset khusus terkait perencanaan program; riset yang dilakukan hanya melalui fakta-fakta baru di lapangan melalui program-program yang sudah ada sebelumnya. Perencanaan program tematik dan nontematik LAZ Dompet Dhuafa dilakukan melalui rapat kerja tahunan, sementara pesan utama yang ingin disampaikan kepada pihak eksternal disampaikan melalui website resmi dan media sosial. Adapun evalusi program yang dilakukan tidak melibatkan publik eksternal. Kata Kunci: Manajemen Public Relations, zakat, Dompet Dhuafa ABSTRACTThis study aims to determine (1) the method of identifying problems of Public Relations at LAZ Dompet Dhuafa; (2) the planning and programming process of LAZ Dompet Dhuafa; (3) the strategy of action and communication of LAZ Dompet Dhuafa; and (4) the evaluation process of the LAZ Dompet Dhuafa program. This study uses a qualitative method with an explorative case study approach and single case holistic. The primary data in this study were obtained through in-depth interviews, while the secondary data were obtained from literature and documentation. The results of the study show that LAZ Dompet Dhuafa does not conduct specific research related to program planning; the research only carried out through new facts in the field through the pre-existing programs. The planning of thematic and non-thematic program is carried out through annual work meetings, while the main message to be conveyed to public (external) is delivered through the official website and social media. Meanwhile, the evaluation of the program did not involve the external public. Keywords: Public Relations management, zakat, Dompet Dhuafa

scholarly journals Penerapan Manajemen Risiko Kredit Pada Pembiayaan Syariah di Koperasi As Sakinah Sidoarjo

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Nur Laila
Keyword(s):  
Credit Risk ◽  
Qualitative Method ◽  
Secondary Data ◽  
Profit Sharing ◽  
Study Approach ◽  
Secondary Data Source ◽  
Data Source ◽  
Responsibility System

Credit risk is one of the most frequent risks in tough financing such as on financing using ijarah and murabahah contracts in Sharia financial institutions. The reason is due to mistakes in the analysis of financing applications and lack of cooperative readiness in managing and anticipating the possibility of risk exposure in the institution. In other hand, sharia cooperatives follow the principle of lost and profit sharing that requires a careful cooperative in managing their business in order to achieve the expected profit target.As Sakinah Cooperation Sidoarjo which has been operating for 19 years only experienced credit risk less than 1%. Therefore, this study is aimed to firstly understand and describe to what extent the implementation of risk management in sharia financing in As Sakinah Cooperation Sidoarjo is, and secondly, to understand and describe the credit risk settlement scheme that occurs in sharia financing in As Sakinah Cooperation Sidoarjo.This research used qualitative method, using a case study approach. Data are collected through interview technique at main source and documents and regulation of the cooperation as secondary data source. The data were analyzed through 3 (three) steps. They are data deduction, data display and conclusion and verification.The results show that the role of the group and the joint responsibility system become the key in reducing credit risk Keywords: management, risk, credit, Ijarah, Murabahah.

scholarly journals Pengelolaan Keuangan Desa : Studi Pada Desa Ploso Kecamatan Jombang Tahun Anggaran 2012-2016

2019 ◽  
Vol 2 (2) ◽  
pp. 119
Author(s):  
Andrianto - Andrianto
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Qualitative Method ◽  
Financial Statement ◽  
Research Implementation ◽  
Study Approach ◽  
Interview Method ◽  
The Village ◽  
Computerized System

With the enactment of Law No. 6 of 2014 on villages, it is desirable that in the management of the village, especially in the management of its finances, it can be done accountably and responsibly. This study aims to identify the financial management of the village along with the problems associated with the management of village finances conducted in the Village Ploso Jombang. This research uses qualitative method with case study approach, where most of the research implementation mostly use observation and interview method. The results show that in the management of village finances there are main issues that is the lack of knowledge of village head and its officials in the management of budget and village finances. This research proposes the existence of computerized system accompanied by training and guidance of village financial management from local government apparatus, so it is expected that village financial reporting can be done by fast process and with output of accountable and accountable financial statement.

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