Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Pajak
Herlina Kusuma Wardani
IAEI Jawa Tengah
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengelolaan Baitul Maal Dalam Meningkatkan Kesejahteraan Negara Herlina Kusuma Wardani; Muhammad Tho'in
Jurnal Akuntansi dan Pajak Vol 14, No 01 (2013): Jurnal Akuntansi dan Pajak, Vol. 14, No. 01, Juli 2013
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.225 KB) | DOI: 10.29040/jap.v14i01.137

Abstract

The purpose of this research is to know how the management of Baitul Maal Masa Khulafaur Rashidin. The method used in this research is by using research that comes from literature study. The results showed that the management of Baitul Maal during the time of the Caliph Abu Bakr originally served only to distribute the treasures alone, but in the second year of his leadership also serves as a place to store various wealth owned by the state. Baitul maal is used to finance the interests of the state and the welfare of its people. At the time of Umar bin Khatab being the caliph of Abu Bakr after his death, the wealth or treasury owned by the state in the baitul maal increased very significantly, as much of the flow of funds from the conquered countries such as Kisra and Qaishar. At the time of the Caliph Usman bin Affan, the wealth of the country more abundant when compared with the two previous Caliphs. Where the area is conquered more so that the state treasury more and more, so that the country is getting stronger and prosperous, even baitul maal when his government is able to finance the navy that controls the Mediterranean Sea. Caliph Ali bin Abi Talib budgeted funds used to help the Muslims in need of help, even he did not want to take money from the baitul maal during a dispute between himself and the Muawiyah.
Rasio Likuiditas, Rasio Solvabilitas, Rasio Rentabilitas Koperasi Jasa Keuangan Syariah Di Jawa Tengah Rahmat Nuryanto; Muhammad Tho'in; Herlina Kusuma Wardani
Jurnal Akuntansi dan Pajak Vol 15, No 01 (2014): Jurnal Akuntansi dan Pajak, Vol. 15, No. 01, Juli 2014
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.074 KB) | DOI: 10.29040/jap.v15i01.144

Abstract

This study aims to determine the ratio of liquidity, solvency and profitability which is the financial performance of KJKS Mass Group Sragen. The research method has been done in the form of quantitative descriptive percentage. The research data is obtained from financial report of KJKS Mass Group Sragen. The results showed that: (1) Based on the liquidity ratio shows the amount of good or liquid in the analysis of Current Ratio is 122.01% in 2012 and 153.11% in 2013, while the Cash Ratio analysis shows good results because it is still far below predefined standards; (2) Given the solvency ratio shows good or unbreakable results in meeting its obligations and short term; (3) Meanwhile, based on profitability or profitability ratios indicate that KJKS Mass Group is not rentable in generating maximum net profit.
Co-Authors Muhammad Tho'in Muhammad Tho'in Rahmat Nuryanto