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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Minds:Manajemen Ide dan Inspirasi Equilibrium Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah ATESTASI : Jurnal Ilmiah Akuntansi Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Al-Azhar Journal of Islamic Economics El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Iqtisaduna Islamic Accounting and Finance Review Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
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Universitas Islam Negeri Alauddin Makassar
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Journal : Islamic Accounting and Finance Review

 1 
KAJIAN PSAK 112 TENTANG AKUNTANSI WAKAF Sri Hardianti Marsawal; Muslimin Kara; Lince Bulutoding
ISAFIR: Islamic Accounting and Finance Review Vol 2 No 1 (2021): ISAFIR Volume 2 No. 1 Juni 2021
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v2i1.19856

Abstract

Abstrak, Tujuan penelitian ini adalah untuk mengetahui bagaimana metode pengelolaan wakaf serta kesesuaian perlakuan akuntansi wakaf di Kementerian Agama Polewali Mandar dengan PSAK 112. Selain itu, penelitian ini juga ingin melihat bagaimana akuntabilitas pengelolaan wakaf di Kementerian Agama Kabupaten Polewali Mandar dalam perspektif sharia enterprise theory. Penelitian ini merupakan jenis penelitian kualitatif dengan pendekatan studi fenomenologi yang dilakukan dengan teknik wawancara mendalam terhadap narasumber yang telah ditentukan sebelumnya. Data wawancara yang telah dikumpulkan direduksi lalu dianalisis untuk membuat suatu kesimpulan akhir. Demi menjaga kualitas hasil penelitian dilakukan uji keabsahan data dengan menggunakan triangulasi sumber data. Hasil penelitian mengungkapkan bahwa Perlakuan akuntansi wakaf di Kementerian Agama Kabupaten Polewali Mandar masih dilakukan secara sederhana dan merujuk kepada aturan yang diterbikan dari Kementerian Agama pusat. Perlakuan akuntansi wakaf di Kementerian Agama Kabupaten Polewali Mandar secara spesifik belum sesuai dengan PSAK 112 yang disebabkan oleh belum adanya penyesuaian dalam hal standarisasi perlakuan akuntansi yang dilakukan. Selanjutnya, dalam perspektif sharia enterprise theory, pengelolaan wakaf yang dilakukan oleh Kementerian Agama Kabupaten Polewali Mandar telah memenuhi aspek akuntabilitas dan transparansi yang dibuktikan keterbukaan informasi dan model pertanggungjawaban yang dipaparkan dengan sangat lugas.
KAJIAN ETIKA PENYUSUNAN LAPORAN KEUANGAN BERBASIS MAQASIDU SYARIAH Rifqah Alfiyyah; Lince Bulutoding; Muslimin Kara
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i1.28888

Abstract

This study aims to understand ethics in the preparation of financial statements and interpret the ethics of preparing financial statements based on maqashid sharia at the National Amil Zakat Agency (BAZNAS) Bone Regency. This research is a type of descriptive qualitative research using a phenomenological approach. Sources of data used in this study are primary data and secondary data. Primary data in the form of information and data obtained during observations and interviews in the research process. While secondary data is in the form of additional information or data obtained from trusted institutions or sources which have then been published to the general public for reprocessing in research. The results of this study indicate that with regard to the ethics of preparing financial statements carried out by BAZNAS, Bone Regency, it is in accordance with the existing rules in the implementation of financial statement disclosures which are also carried out every 6 months in accordance with Government Regulation of the Republic of Indonesia Number 14 of 2014 concerning the Implementation of Law No. Law Number 23 which regulates the Standard Operating Procedure (SOP). Then BAZNAS Bone Regency has also carried out its responsibilities in accordance with maqasidu sharia, namely by bridging the obligations of muzakki and mustahiq needs with a full sense of moral responsibility to Allah Subhanahu Wata'ala. Disclosure of financial reports carried out by BAZNAS Bone Regency has also covered several aspects such as physical, mental and spiritual aspects.
Co-Authors Abdul Wahid Haddade Abdullah, Muhammad Wahyuddin Achmad Furqan Ahmad Jafar Ahmad Zikri Dwiatmaja Amiruddin Kadir Andi Sri Rahayu Andi Sulfati Andi Suwandi Putra Suaib Aniq Akhmad Ali Bawafie Ayu Andi Sri Rahayu Ayu Ruqayyah Yunus Bukhari Bukhari Gagaring Pagalung Haslinda Haslinda Inatul Hinaya Irawati Irawati Lince Bulutoding M. Nasir Hamzah M. Wahyuddin Abdullah Muh Munafri S Muh. Nasri Katman Muh. Ridwan Markarma Muh. Sabri AR Muhammad Mellong Noni Muhammad Nasri Katman Mukminati Mustofa Umar Nahlah, Nahlah Nashrullah Hidir Nasrullah Bin Sapa Purnama Purnama Rahman Ambo Masse Rifqah Alfiyyah Rika Dwi Ayu Parmitasari Ruslang Ruslang Sirajuddin Sirajuddin Sri Hardianti Marsawal Syaharuddin Syaharuddin Syamsul Maarif Syamsul Rijal Trisno Wardy Putra Wahyuddin Abdullah