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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan
Ahmad Baehaqi
STEI SEBI
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Akuntabilitas Dalam Akuntansi dan Pelaporan Keuangan Pondok Pesantren di Indonesia Ahmad Baehaqi; Nida Faradila; Lutfi Zulkarnain
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 1 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i1.785

Abstract

This The purpose of this study is to analyze the implementation of accountability in accounting and financial reporting implemented by the Darunnajah Islamic Boarding School (PPDN). This study uses descriptive qualitative with a case study approach giving semi-structured interviews to key informants, observation and inquiry of supporting documents/evidence. Besides the interviews, this study also uses secondary data obtained from literature studies. The study indicates that the implementation of accountability in PPDN accounting and financial reporting have been running quite well, but still needs improvement. The finance department at PPDN does not have an accounting/finance background and is in charge of recording cash / bank transfers through the Darunnajah Smart System and B-Ware application systems. The financial statements are prepared by PPDN internal auditors with accounting backgrounds with reference to PSAK 45.
Keadilan Sosial dalam Bingkai Maqashid Syariah di Bank Syariah Prayogo Harto; Annisa Fadhillah; Ahmad Baehaqi
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 3 (2022): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.259 KB) | DOI: 10.33795/jraam.v5i3.001

Abstract

The research aims to explore the social disclosure of Islamic banks in Indonesia with an emphasis on aspects of social justice and Maqashid shariah in a long period. The method used is a qualitative case study with a content analysis approach to assess the five themes of disclosure of social justice in the annual report of Bank Syariah Mandiri (BSM) in 1999-2018. The results showed the theme of sharia compliance had the highest level of disclosure, while the theme of social project funding had the lowest level of disclosure. In general, BSM has explained the social aspects of the community in the company's annual report. Besides, the five themes of the disclosure have led to the five basic human needs in the Maqashid shariah of Al-Shatibi. Abstrak Tujuan penelitian ini adalah untuk mengeksplorasi pengungkapan sosial bank syariah di Indonesia dengan penekanan pada aspek keadilan sosial dan maqashid syariah dalam rentang waktu yang panjang. Metode yang digunakan adalah kualitatif studi kasus dengan pendekatan analisis isi untuk menilai 5 tema pengungkapan keadilan sosial pada laporan tahunan bank syariah mandiri (BSM) tahun 1999-2018. Hasil penelitian menunjukkan tema kepatuhan syariah memiliki tingkat pengungkapan tertinggi, sedangkan tema pendanaan proyek sosial memiliki tingkat pengungkapan terendah. Secara umum, BSM telah menjelaskan aspek sosial masyarakat pada laporan tahunan perusahaan. Selain itu, kelima tema pengungkapan telah mengarah pada lima kebutuhan dasar manusia dalam maqashid syariah Al Syatibi.
PRESEPSI PENGELOLA DAN IMPLEMENTASI KEPATUHAN SYARIAH PADA BMT BINAMAS Anisa Nur Azizah; Sepky Mardian; Ahmad Baehaqi
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 5 No. 2 (2021): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v5i2.15

Abstract

This study aims to examine the understanding of managers' perceptions in interpreting Sharia compliance practices and to know Sharia compliance practices at BMT Binamas Purworejo. The methodology used is a qualitative phenomenological study approach with an interpretive paradigm. The research findings indicate that the respondents have been able to interpret the practice of Sharia compliance as an important element in the BMT with their respective perceptions. Furthermore, the implementation of Sharia compliance is measured by 10 focus research discussions contained in the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises No. 07 / PER / DEP.6 / IV / 2016 concerning Guidelines for Health Assessment of Cooperatives for Savings and Loans and Sharia Financing.
Co-Authors Anisa Nur Azizah Annisa Fadhillah Lutfi Zulkarnain Nida Faradila Prayogo Harto Sepky Mardian