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All Journal Indonesian Journal of Dedication and Educations Budgeting: Jurnal Akuntansi Syariah
Rizki Rizki
IAIN Syaikh Abdurrahman Siddik Bangka Belitung
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Penerapan Pedoman Akuntansi Pesantren Menuju Good Islamic Boarding School Governance Himmatul Ulyah; Rizki Rizki
Indonesian Journal of Dedication and Educations Vol. 2 No. 2 (2023): Volume 2 Nomor 2 Tahun 2023
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijde.v2i2.17

Abstract

This community service aims to provide socialization and simulation related to Islamic boarding school accounting guidelines so that Islamic boarding schools can prepare and report their finances in accordance with applicable financial standards. Participants in this community service were administrators of Islamic boarding schools in Central Bangka Regency and South Bangka Regency, Bangka Belitung Islands Province. This community service method is socialization and material assistance as well as a simulation of the application of Islamic boarding school accounting guidelines. The speakers at this event were members of the IAI Bangka Belitung Islands Province and Lecturers at IAIN SAS Bangka Belitung. The result of holding this community service is that participants gain knowledge and knowledge about Islamic boarding schools accounting and participants can apply and stimulate Islamic boarding schools accounting and use student applications which can later be applied at their respective Islamic boarding schools.
AKUNTANSI USAHA MIKRO KECIL MENENGAH: AKUNTANSI PERSEDIAAN USAHA TOKO KELONTONG DI DESA BALUNIJUK KECAMATAN MERAWANG KABUPATEN BANGKA Rizki Rizki
Budgeting: Jurnal Akuntansi Syariah Vol 1 No 1 (2020): Budgeting: Jurnal Akuntansi Syariah, Desember 2020
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

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Abstract

Pengembangan Usaha Mikro Kecil Menengah dipedesaan perlu didorong agar meningkatkan ekonomi masyarakat pedesaan. Desa yang belum di masuki pasar modern seperti minimarket merupakan salahsatu daerah utama yang perlu dikembangkan untuk unit usaha mikro kecil menengah terutama untuk usaha toko kelontong. Jika pasar modern sudah mulai merambah ketiap desa maka usaha – usaha toko kelontong akan mati dan pada akhirnya akan mematikan sumber ekonomi masyarakat desa. Oleh karena itu perlu adanya perhatian untuk mengembangkan jenis usaha toko kelontong ini agar kedepannya dapat bersaing denga toko – toko bergaya pasa modern seperti minimarket. Langkah awal untuk mengembagkan Usaha Mikro Kecial Menengah untuk toko kelontog di desa bisa dimulai dengan mengenalkan akuntansi dalam pencatatan keluar masuk persediaan di toko kelontong tersebut. Metode yang dilakukan dalam penelitian dan pengabdian masyarakat ini adalah dengan menggunakan metode observasi, wawancara, dan metode Face To Face dalam memberikan pembinaan kepada masyarakat. Strategi yang digunakan dalam pengabadian masyarakat ini diawali dengan observasi dan wawancara kemudian dilanjutkan dengan pengkategorian data yang diperoleh. Dari hasil observasi dan pengkategorian maka pelaku pengabdian masyarakat mendesain akuntansi persediaan yang bisa diterapkan di toko kelontong. Hasil kegiatan penelitian dan pengabdian masyarakat ini terdapat 46 toko kelontong di desa balunijuk dan hanya 25 toko kelontong yang memenuhi syarat untuk dilakukan sosialisasi akuntansi persediaan. Dari 25 Toko kelontong tersebut hanya 15 yang bersedia dan mampu menerapkan akuntansi persediaan di toko kelontong yang dimilikinya.
ANALISIS IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ETAP DAN SYARIAH PADA KOPERASI JASA KEUANGAN SYARIAH KOMUNITAS USAHA MIKRO MUAMALAT BERBASIS MASJID DARUSSALAM PEMALI Nadilah Intan Amni; Muh. Misdar; Rizki Rizki
Budgeting: Jurnal Akuntansi Syariah Vol 2 No 1 (2021): Budgeting: Jurnal Akuntansi Syariah, Juni 2021
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

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Abstract

The research aims to determine the suitability of the financial statements of the Sharia Financial Services Cooperative Of The Muamalat Micro Enterprise Community Based on The Darussalam Pemali Mosque based on the prevailing Entities Without Public Accountability and Sharia Financial Accounting Standards. The type of research is qualitative descriptive. This research was conducted at the Sharia Financial Services Cooperative of The Muamalat Micro Enterprise Community Based on The Darussalam Pemali Mosque. Data collection techniques consist of observation, documentation and interviews. While data analysis techniques consist of data collection, data reduction, data presentation and conclusion drawing. The results of this study show that the financial statements of KJKS KUM3 Darussalam Pemali have not been fully in accordance with the prevailing Sharia ETAP Financial Accounting Standards. This is indicated by the absence of a comparison of the two periods in the presentation of financial statements, not yet appropriate in compiling the balance sheet report, profit and loss, changes in equity, cash flow and has not made a report on zakat funds, welfare funds and notes on financial statements. Factors of discrepancy in the application occur due to lack of Human Resources, the attachment of the system to the center, lack of understanding by practitioners and lack of attention from the government or cooperative agencies related to the development of sharia cooperatives.
Co-Authors Himmatul Ulyah Muh. Misdar Nadilah Intan Amni