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All Journal JAM QIJIS (Qudus International Journal Of Islamic Studies) JURNAL IQRA´ Journal of Islamic Monetary Economics and Finance Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Jurnal Ilmiah Poli Bisnis Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Proceeding International Applied Business and Engineering Conference Journal of Critical Realism in Socio-Economic (JOCRISE)
Hidayatul Ihsan
Politeknik Negeri Padang
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Waqf Accountability in the Republic of Yemen: An Empirical Analysis Ayedh, Abdullah; Echchabi, Abdelghani; Ihsan, Hidayatul
QIJIS Vol 6, No 2 (2018)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/qijis.v6i2.4030

Abstract

The purpose of the study is to investigate how the Yemeni mutawallis (awqaf managers) perceive their accountability and how they discharge it. Accordingly, a survey was conducted covering 156 respondents from most of the Yemeni regions, and data analysis was based on descriptive statistics. The findings revealed that the mutawallis are mostly perceived to be accountable to the government awqaf institutions, followed by the accountability to the waqif (donor). These perceptions were influenced by the organizational values and rules governing the waqf. Finally, the most significant mechanism used in discharging waqf accountability is the regular issuance of financial annual reports followed by the fulfilment of government auditing requirements, waqif requirements, as well as the customers’ satisfaction. These findings have significant implications for the Islamic economics and waqf theory, for the practitioners as well as for the policy makers in waqf and related areas.
PENGGUNAAN ASSET WAQF DALAM MANAJEMEN PERGURUAN TINGGI -, Gustina; Ihsan, Hidayatul
MENARA EKONOMI Vol 4, No 2 (2018): Volume IV No. 2 - April 2018
Publisher : Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/me.v4i2.684

Abstract

Sejarah Islam menunjukkan bahwa dunia pendidikan dengan wakaf tidak dapatterpisahkan. Banyak universitas di dunia yang dibiayai dengan aset dari waqaf.Konsep ini tidak hanya dipakai Muslim, bahkan bangsa barat mengadopt konseptersebut dengan charity gerejanya, Indonesia sebagai negara berpenduduk Muslim yang besar berpotensi untuk dapat mengembangkan aset wakaf yang dapat mendukung pendidikan ini, termasuk pendidikan tinggi. Penelitian ini bertujuan untuk mencari bukti mengenai bagaimana wakaf dapat mendukung pendidikan tinggi, dalam hal ini di setting Indonesia. Sebuah studi kasus dari universitas berbasis wakaf telah dilakukan. Para peneliti memilih UNISSULA, yang dikelola oleh Yayasan Badan Wakaf Sultan Agung (YBWSA) sebagai sebuah kasus. Melalui serangkaian wawancara mendalam, pengamatan dan tinjauan dokumen, kami menemukan bahwa cara YBWSA mengelola aset wakaf sepanjang waktu sangat mengesankan. Namun, beberapa poin penting harus diatasi untuk mempertahankan sifat wakaf berkelanjutan di masa depan.Key words: wakaf, pendidikan tinggi, aset wakaf, manajemen
Penyajian Laporan Keuangan Sekolah Berbasis Database pada Sekolah Dhuafa Eliyanora; Surya, Firman; Ihsan, Hidayatul
Akuntansi dan Manajemen Vol. 11 No. 1 (2016): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v11i1.96

Abstract

SMK dhuafa Nusantara dan MTsS Dhuafa Nusantara merupakan dua sekolah yang menyelenggarakan pendidikan/sekolah gratis bagi kaum dhuafa yang berlokasi di kota Padang. Kedua sekolah ini telah memberikan kontribusi untuk ikut mencerdaskan kehidupan bangsa. Karena kedua sekolah ini tidak memungut biaya apapun kepada anak didiknya, maka untuk biaya pendidikan dan biaya operasional kedua sekolah ini sangat bergantung kepada sumbangan donatur. Walaupun kedua sekolah menerima dana Bantuan Operasional Sekolah (BOS), sumbangan dari para donatur tetap menjadi sumber dana utama bagi sekolah. Akan tetapi, karena pengelolaan keuangan sekolah yang belum akuntabel, maka banyak kendala yang dihadapi sekolah untuk mendapatkan bantuan dana karena terkait masalah kepercayaan para donatur terhadap pengelolaan keuangan. Dari hasil survey awal diketahui permasalahan utama terkait pengelolaan keuangan adalah kerena pembukuan/pencatatan transaksi masih dilakukan secara manual. Komputer/laptop yang dimiliki sekolah digunakan sebatas hanya untuk pengetikan laporan/surat. Selain itu, juga ada keterbatasan kemampuan pengelola administrasi keuangan sekolah, yaitu lulusan Program D3 Jurusan Kesekretariatan. Program IbM yang diusulkan ditujukan untuk membantu kedua sekolah dalam pengelolaan keuangannya dengan merancangkan sebuah aplikasi sistem informasi akuntansi agar pengelolaan keuangan dilaksanakan secara akuntabel. Selain itu, dalam program IbM ini, tim pelaksana juga akan merancangkan prosedur pengelolaan keuangan yang baik, memberikan pelatihan tentang pengelolaan keuangan yang sehat dan pelatihan tentang pengarsipan dokumen keuangan yang baik
Analisis Kinerja Perusahaan Sebelum Dan Sesudah Initial Public Offering (IPO) Di Bursa Efek Indonesia (BEI) (Studi Kasus Pada Perusahaan Non Keuangan yang IPO Di Bursa Efek Indonesia Pada Tahun 2012 Dan 2013) Yuliarni, Teti; Maryati, Ulfi; Ihsan, Hidayatul
Akuntansi dan Manajemen Vol. 11 No. 1 (2016): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v11i1.97

Abstract

This research aims to know the difference of the company before and after initial public offering at the indonesian stock exchange. The variables in this research are ROA (Return on Assets), OCF (Operating Cash Flow), SG (Sales Growth), TATO (Total Asset Turn Over), CFRS (Cash Flow Return on Sales), and CFNI (Cash Flow to Net Income). The sample of this research consist of 34 companies with purposive sampling method which is non financial company listed on the indonesian stock Exchange in IPO period 2012 - 2013. Analysis technique used is the method of analysis test different ( paired t test ) uses software ibm spss version 20. The results showed that (1) To the ratio of roa , sg and a tato there was a gap in the performance of which is significant at the company before and after ipo. (2) While to the ratio of ocf , cfrs and cfni there is no significant difference on corporations before and after ipo.
Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) Dalam Mewujudkan Good Governance Pada Politeknik Negeri Padang Andriani, Wiwik; Rosita, Irda; Ihsan, Hidayatul
Akuntansi dan Manajemen Vol. 10 No. 2 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i2.105

Abstract

Government Performance Accountability Report (LAKIP) as a part of Government Performance Accountability System (SAKIP) has an important role in good governance implementation in every government agency. This study aims to observe the implementation of SAKIP in oreder to achieve good governance in Padang State of Polytechnic (PNP). Based on LAKIP review by Directorate General of Higher Education in 2011, PNP got “Adequate” result. The LAKIP review result increased in 2012 and 2013. Data was collected through questionnaires based on government agency performance accountability woking paper relesed in Regulation of the Minister of State for Administrative Reform and Bureaucratic Reform Number 13/2010. Items to be evaluated are (1) performance planning (Strategic Plan/Renstra), Annual Performace Plan/Renja, and Performance Establisment), (2) performance meaurement, (3) performance repoting, (4) performance evaluation, and (5) performance achievement.
WAQF ACCOUNTABILITY FROM THE STAKEHOLDER SALIENCE THEORY: A CASE STUDY Hidayatul Ihsan; Maliah Sulaiman; Norhayati Mohd Alwi; Muhammad Akhyar Adnan
Journal of Islamic Monetary Economics and Finance Vol 2 No 1 (2016): AUGUST
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6845.719 KB) | DOI: 10.21098/jimf.v2i1.606

Abstract

This study aims to address the issue of accountability in a waqf institution. Specifically, the focus of this study is to shed more light on how the mutawalli (waqf trustee) discharges accountability in managing waqf. In so doing, an interpretive case study in one Indonesian waqf institution, that is, Dompet Dhuafa (DD), was undertaken. The data were obtained through semi-structured interviews. Other sources of data collection techniques employed along with the interviews include observations and document reviews. Furthermore, this study uses the accountability mechanisms as the conceptual lens. The accountability mechanisms consist of disclosure statements and reports, performance assessment, participation, self-regulation and social auditing. In addition to the accountability mechanims, the stakeholder salience theory is also used to understand how the mutawalli shows accountability to multiple stakeholders. The findings of this study reveal that although DD recognizes the salient nature of its stakeholders, it does not prevent the mutawalli from showing accountability to all stakeholders. The mutawalli is of the view that accountability is not limited to accounting and reporting. Moreover, the mutawalli believes that showing accountability to different groups of stakeholder requires different mechanisms of accountability. As such, this study concludes that DD’s commitment to accountability is proven through its effort to deal with stakeholder salience.
MANAJEMEN ASSET WAQF PADA PERGURUAN TINGGI : STUDI PADA UNISSULA Gustina Gustina; Hidayatul Ihsan
Jurnal Ilmiah Poli Bisnis Vol 10 No 1 (2018): Volume 10 No. 1 April 2018
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jipb.10.1.29

Abstract

Since the time of the Prophet Muhammad, waqaf has been used as a support and enhancing means of community welfare. Many sectors have been improved and updated by waqaf such as religious facilities, hospitals, schools / education, economic facilities and others. The waqf study in higher education is still relatively rare for Indonesia. But in the world, there are many universities that carrying the principle of waqf as its basis, such as Al-Azhar University Cairo, University of Cordoba Spain and so on. This study aims to explore the application of waqf for higher education in terms of management and economics. The methods used are interviews, observation and review of literature on books, manuscripts and publications. The researchers choose UNISSULA, which is managed by the Sultan Agung Waqf Board Foundation (YBWSA) as a case. The study shows that continuity of the using waqf in the community is determined by the management of waqf carried out by the manager (Nazhir) and the foundation of the waqf mandate holder.
Manajemen Wakaf dan Peranannya Pada Perguruan Tinggi Gustina - Gustina; Hidayatul Ihsan
Jurnal Iqra' : Kajian Ilmu Pendidikan Vol 4 No 1 (2019): Jurnal Iqra' : Kajian Ilmu Pendidikan
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/ji.v4i1.407

Abstract

Communal ownership has proved successful in supporting and improving the welfare of society, including education. Many sectors in society that can already be supported by waqf, such as facilities of worship, hospitals, education, economic facilities and others. Study waqf in higher education was still relatively rare for Indonesia. In the world, however, there are many universities that carry out of the principle of communal ownership, such as Al-Azhar University at Cairo University of Cordoba Spain and so on. This artilce aimed to explore the application of communal ownership for higher education from management and economics. The method used literature review of books, manuscripts and publications of scientific journals. The results of the study indicated that the continuity and sustainability of the use of communal ownership in society was determined by the management of communal ownership by the manager (Nazhir) and the foundation of the trustee holder of the communal ownership. Key words: Management Communal Ownership, Communal Ownership in Education
PENGGUNAAN ASSET WAQF DALAM MANAJEMEN PERGURUAN TINGGI Gustina -; Hidayatul Ihsan
Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 4, No 2 (2018): Volume IV No. 2 April 2018
Publisher : Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/me.v4i2.684

Abstract

Sejarah Islam menunjukkan bahwa dunia pendidikan dengan wakaf tidak dapatterpisahkan. Banyak universitas di dunia yang dibiayai dengan aset dari waqaf.Konsep ini tidak hanya dipakai Muslim, bahkan bangsa barat mengadopt konseptersebut dengan charity gerejanya, Indonesia sebagai negara berpenduduk Muslim yang besar berpotensi untuk dapat mengembangkan aset wakaf yang dapat mendukung pendidikan ini, termasuk pendidikan tinggi. Penelitian ini bertujuan untuk mencari bukti mengenai bagaimana wakaf dapat mendukung pendidikan tinggi, dalam hal ini di setting Indonesia. Sebuah studi kasus dari universitas berbasis wakaf telah dilakukan. Para peneliti memilih UNISSULA, yang dikelola oleh Yayasan Badan Wakaf Sultan Agung (YBWSA) sebagai sebuah kasus. Melalui serangkaian wawancara mendalam, pengamatan dan tinjauan dokumen, kami menemukan bahwa cara YBWSA mengelola aset wakaf sepanjang waktu sangat mengesankan. Namun, beberapa poin penting harus diatasi untuk mempertahankan sifat wakaf berkelanjutan di masa depan.Key words: wakaf, pendidikan tinggi, aset wakaf, manajemen
Pengaruh Pengetahuan Etika, Religiusitas, dan Love of Money Terhadap Persepsi Etis Mahasiswa Akuntansi (Studi pada Mahasiswa Akuntansi Perguruan Tinggi di Kota Padang) Nindy Wijayanti; Zahara; Hidayatul Ihsan
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 1 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (798.595 KB) | DOI: 10.30630/jabei.v1i1.11

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan etika, religiusitas, dan love of money terhadap persepsi etis mahasiswa akuntansi. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Metode pengumpulan data dalam menggunakan data primer dengan cara memberikan kuesioner kepada responden. Populasi penelitian ini adalah mahasiswa akuntansi perguruan tinggi di Kota Padang. Sampel yang digunakan sebanyak 135 responden. Metode pengumpulan sampel menggunakan convenience sampling. Teknik analisis yang digunakan adalah analisis regresi linear berganda, dengan bantuan software SPSS. Hasil penelitian menunjukkan bahwa pengetahuan etika, religiusitas, dan love of money berpengaruh positif terhadap persepsi etis mahasiswa akuntansi.
Co-Authors -, Gustina Abdelghani Echchabi Agnes Anggun Minati Anda Dwiharyadi Armel Yentifa Ayedh, Abdullah Dadang Irsyamuddin Eliyanora Eliyanora - Esa Dwiyan Febrianita Hadis Gustati Gustati Gustina - Gustina - Gustina - Gustina Gustri Maizelni Irda Rosita Iskandar Iskandar Maliah Sulaiman Muhammad Akhyar Adnan Nindy Wijayanti Norhayati Mohd Alwi Sania Putri Alisya Ulfi Maryati Wiwik Andriani Yossi Septriani Yuliarni, Teti Zahara Zahara Zalida Afni