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All Journal Musawa : Jurnal Studi Gender dan Islam Jurnal RAK (Riset Akuntansi Keuangan)
Azis Muslim
Universitas Islam Negeri Sunan Kalijaga
Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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THE ROLE OF ZAKAT ACCOUNTING: NORMATIVE AND CONTEXTUAL APPROACH TO CASE STUDY IN INDONESIA Endang Kartini Panggiarti; Azis Muslim; Baiq Ismiati
Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5715

Abstract

The aim of this study is to find out about the role of zakat accounting according to PSAK No. 109 and its implementation in Zakat Management Organizations of regions in Indonesia during the period 2015 - 2020. This research method used a qualitative research approach with case study design, which is a review of various scientific studies on the development of zakat accounting based on PSAK No. 109 in Indonesia. The result obtained is that some Zakat Management Organizations still do not fully implement PSAK No. 109. This is because less understand about the standard and the limitations of existing human resources. The recommendation given is that the manager participates in training on PSAK No. 109 and increases the number of administrators.
Transisi, Eksistensi, dan Spiritualitas Transpria: Pengalaman dan Argumen Amar Alfikar Zahrotusani Aulia Nurrubiyanti; Azis Muslim
Musãwa Jurnal Studi Gender dan Islam Vol. 21 No. 2 (2022)
Publisher : Sunan Kalijaga State Islamic University & The Asia Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/musawa.2022.2102.187-200

Abstract

Amar Alfikar telah memutuskan melakukan transisi gender, karena dorongan batin, diagnosis gender dysphoria, dan yang menarik, ada argumen keagamaan yang mendasarinya. Pertanyaan utamanya adalah, bagaimana argumen keagamaan yang ia bangun. Penelitian studi tokoh ini menggunakan metode deskriptif-kualitatif, dengan pendekatan feminis dan agama, berfokus menggali pemikiran tentang bagaimana tafsir, dan penerimaan transgender dari aspek sosial dan agama. Pengumpulan data dilakukan dengan membuat transkrip pada setiap video Youtube dan media lain yang menghadirkan Alfikar. Hasilnya antara lain: merujuk para fuqaha, illat yang dianalogikan Alfikar belum bisa diterima untuk pembenaran tindakan mengubah gender. Dari sisi feminisme Beauvoir, Alfikar mempunyai tiga problem, dengan dirinya, lingkungan sosial, dan usahanya mematuhi agama. Problem ini akhirnya ia pecahkan dengan jalan dialog dan keterbukaan. Dalam bahasa Beauvoir, Alfikar berusaha membangun etre pour soi, dan mengaplikasikan gerakan feminisme yang berdaya, merdeka, dan intelektual. [Amar Alfikar has decided to make a gender transition, because of inner urges, a diagnosis of gender dysphoria, and interestingly, there is an underlying religious argument. The main question is, how is the religious argument he built. This character study research uses a descriptive qualitative method, with a feminist and religious approach, focusing on exploring thoughts on how to interpret, and accept transgender from social and religious aspects. Data collection is done by making transcripts of every Youtube video and other media that presents Alfikar. The results include: referring to the fuqaha, Alfikar's analogy with illat cannot be accepted to justify the act of changing gender. In terms of Beauvoir's feminism, Alfikar has three problems, with himself, his social environment, and his efforts to obey religion. He finally solved this problem by means of dialogue and openness. In Beauvoir's language, Alfikar tries to build etre pour soi, and applies a feminist movement that is empowered, independent, and intellectual.]
Co-Authors Baiq Ismiati Endang Kartini Panggiarti Zahrotusani Aulia Nurrubiyanti