MISNELI MISNELI
Universitas Islam Negeri Imam Bonjol Padang

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Journal : Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan

EVALUASI KINERJA UNIVERSITAS ANDALAS BERDASARKAN INDIKATOR SATUAN KERJA BADAN LAYANAN UMUM BIDANG LAYANAN PENDIDIKAN MISNELI MISNELI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 3, No 1 (2018): Januari - Juni 2018
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v3i1.172

Abstract

In the performance assessment of BLU for public universities in 2012 conducted by Kemdikbud, there are 24 educational institutions with the status of Public Service Board including those of Andalas University with BLU status in 2009 with rank 14 of 24 educational institutions. Based on the decision, the researcher is interested in assessing the performance of BLU Unand in 2014 and evaluating the constraints faced against unachieved performance as well as evaluation of the target or performance score of the BLU work unit indicator itself as well as the recommendations given. The method of this research is using mixed methode (combination between quantitative and qualitative). The research process begins by taking research data, processing data, interviews and final results. The results of this study indicate that the performance of BLU Unand in 2014 is good with the predicate A with a score of 74.3. By 2014 Unand's performance if judged by the BLU indicator is not satisfactory because the highest score is excellent with the AAA predicate and the total score is more than 95. There are several targets of indicators that have not been reached in the financial aspects ie cash ratio, current ratio, asset turnover fixed income, equity compensation, income ratio of PNPB to operational cost, definitive RBA, financial report based on SAK, Statement of Income Rule and Expenditure BLU, SOP of receivable management and debt management SOP. Meanwhile, if viewed from the aspects of service that has not been achieved is the accreditation, achievement and customer satisfaction.
ACCOUNTABLE REPORTING STRATEGIES IN THE MANAGEMENT OF ZAKAT, INFAQ, AND ALMS OR SHADAQAH FUNDS AT BAZNAS SIJUNJUNG DISTRICT MISNELI MISNELI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 7, No 1 (2022): Januari - Juni 2022
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v7i1.554

Abstract

This research aims to describe the strategy of accountable financial reports in the management of the zakat fund at Baznas in Sijunjung District. This is a descriptive qualitative analysis research study. This research took place at Baznas in Sijunjung District. This research has nothing to do with the experimental research technique. Data were collected based on the interview in the field. Data analysis was conducted through data processing, analyzing data, and data presentation. Finally, the results of the study reveal that several strategies have been implemented to increase financial reporting accountability at Baznas Sijunjung including the Application of Accounting Based on Applicable Standards, which is guided by PSAK 109 concerning accounting for Zakat, Infaq, and Alms. Implementation of Presentation of Financial Reporting Based on Applicable Standards, namely guided by PSAK 101 concerning the Presentation of Financial Reporting of Zakat, Infaq, and Alms Organizations. Implementation of Internal Audit and Implementation of an External Audit by a Registered Public Accounting Firm (KAP).