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All Journal Jurnal Veteriner Biota JINOP (Jurnal Inovasi Pembelajaran) Jurnal Pendidikan Biologi Indonesia Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JURNAL IQRA´ JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal ULTIMA Accounting JURNAL PENDIDIKAN TAMBUSAI ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akademi Akuntansi (JAA) Budimas : Jurnal Pengabdian Masyarakat Proceeding Biology Education Conference Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri
Sri Wahyuni
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Veterinary Other

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Journal : Jurnal Akademi Akuntansi (JAA)

 1 
PERSEPSI MAHASISWA TERHADAP KESYARIAHAN PRODUK PEGADAIAN SYARIAH Sri Wibawani Wahyuning Astuti
Jurnal Akademi Akuntansi Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i1.15992

Abstract

The purpose of this study is to explain students' perceptions of LKS products (in this study, PT Pegadaian Syariah) and students' interest in using LKS services after having an adequate understanding of Fiqh Muamalah in Islam. This study was followed by accounting students who took muamalah fiqh courses. In this study, qualitative descriptive analysis techniques were used with primary data through a list of open questions, so that respondents were free to answer research questions. . The results of this study are students' perceptions of Sharia Pawnshop products are definitely in accordance with sharia provisions, namely the provisions of the OJK and DSN MUI fatwas, although they did not conduct a thorough study of the application of each Sharia Pawnshop product and its contracts and pillars. customers from LKS and have never received socialization related to LKS and the products offered and After understanding the importance of sharia muamalah, it turns out that the majority are not interested in using LKS services at this time, because they feel they do not need.
Pengelolaan Koperasi Pondok Pesantren Mahasiswa AL Hikam Dalam Bingkai Akuntabilitas: Perspektif Sharia Enterprise Theory Aviani Widyastuti; Moh Miftachul Fadhli; Sri Wibawani Wahyuning Astuti
Jurnal Akademi Akuntansi Vol. 5 No. 3 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i3.22129

Abstract

Accountability problems and fraudulent practices often occur not only in business sector organizations but also in public sector organizations (non-profit) which are mostly carried out by internal parties. The low credibility and accountability of companies in carrying out conventional accounting is the impact of secular and materialist capitalism. In fact, accountability is a form of agent's responsibility to the principal that must be maintained. Islam also emphasizes accountability as the soul of sharia accounting whose concept is related to God, humans, and the universe (accountability trilogy). Sharia Enterprise Theory (SET) is an implementation that involves the role of humans as caliphs and 'abd llah in the application of the accountability trilogy. Accountability in cooperative management is very important to create credibility and gain public trust. This study aims to analyze the implementation of accountability in the management of the Student Boarding School Cooperative Al Hikam Malang (Koppontren) based on the Sharia Enterprise Theory (SET) perspective. This research is a qualitative descriptive study with observation, interview, and documentation techniques regarding accountability based on various indicators and assessed by a scoring system. The results show that Koppontren has implemented accountability with SET properly in its management, starting from the halal of all aspects of the business, paying attention to muamalah rules, spending zakat, providing social assistance, and always keeping the environment clean. Overall, the percentage of accountability according to the SET perspective obtained is 87%, with details of accountability to humans at 100%; accountability to nature at 67%; accountability to God at 67%; and holistic accountability at 100%.
Co-Authors Ahmad Juanda Ainur Rofieq Alfreda Divia Rachma Arlita Ariyani Puspitasari Atok Miftachul Hudha Aviani Widyastuti Cantia Putri Chasan Bisri Cyntia Johannes Putri Dance Bobia Mesah Diani Fatmawati Dwi Irawan Eko Susetyarini Eko Susetyarini Firda Ayu Amalia Firdiani Yuliana Fuad Jaya Miharja Husamah Husamah Kurnia Ayu Miranti Lika Dwi Apriani Moch. Agus Krisno Budiyanto Moh Miftachul Fadhli Moh Mirza Nuryady Moh. Syaifuddin Qomar Nur Afifah Nurfadilah Yusri Ribut Wahyu Eryanti Roimil Latifa Roimil Latifa Roro Eko Susetyarini Roro Eko Susetyorini Rr. Eko Susetyarini Siti Zubaidah Sukarsono Sukarsono Triani Liliek Tutut Indria Permana Ulul Shintia Rabumi Umigati Umigati Wahyu Prihanta Yuni Pantiwati Yurike Fransischa Trisnaningrum