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All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ekonomi Syariah dan Bisnis
Faizal, Muhazzab Alief
Unknown Affiliation
Religion Economics, Econometrics & Finance Education Social Sciences

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Analisis Penerapan Psak 109 Pada Lembaga Zakat, Infaq dan Shadaqoh Faizal, Muhazzab Alief; Adi Basuki Choirul; Anita Febriani; Binti Nur Asiyah
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 6 No. 1 (2023): Maro
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v6i1.3963

Abstract

PSAK 109 adalah standar akuntansi yang dikeluarkan oleh Ikatan Akuntan Indonesia (IAI), mengatur proses penyusunan laporan keuangan untuk Organisasi Pengelola Zakat (OPZ) di Indonesia. Standar akuntansi ini diberlakukan sebagai salah satu upaya untuk mewujudkan keseragaman dalam pelaporan serta penyederhanaan pencatatan sehingga laporan keuangan dapat dibaca oleh publik dan ikut serta mengawasi pengelolaannya. Penelitian ini bertujuan untuk mengetahui sejauh mana penerapan akuntansi zakat dan infaq/shadaqah yang sesuai dengan PSAK 109 pada Lembaga ZIS di Indonesia. Keberadaan zakat dapat meminimalisir masalah kemiskinan dan menciptakan pemerataan keseimbangan sosial. Berbeda dengan zakat, infak/shadaqah bukanlah kewajiban melainkan sunnah atau bisa dikatakan sunnah. Jenis penelitian ini adalah penelitian kualitatif dengan metode studi pustaka, dimana sumber data diperoleh melalui pengumpulan data kepustakaan, internet, dan sebagainya. Dapat diketahui dari hasil penelitian ini bahwa pengelolaan zakat dan infaq/shadaqah pada Lembaga ZIS sudah sesuai dengan PSAK 109. Mulai dari penerimaan hingga pendistribusian zakat dan infaq/shadaqah sudah dilakukan dengan sangat baik dan tepat sasaran. Pencatatan seluruh aktivitas yang dilakukan sesuai dengan PSAK 109 yang terdiri dari laporan posisi keuangan, laporan perubahan dana, laporan perubahan aset kelolaan, laporan arus kas, dan catatan atas laporan keuangan.
The Role of Edupreneurship in Gen Z in Shaping Independent and Creative Young Generation Arta, Antri; Faizal, Muhazzab Alief; Asiyah, Binti Nur; Mashudi
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 6 No. 2 (2023): Maro
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v6i2.5673

Abstract

This research aims to explore the role of Edupreneurship in shaping an independent and creative Generation Z in the digital era. Edupreneurship is a concept that combines education and entrepreneurship to prepare Generation Z for future challenges. A literature study was conducted by collecting and analyzing related articles, books, and research. The results showed that Edupreneurship provides opportunities for Generation Z to develop the necessary skills, attitudes, and knowledge. The concept encourages entrepreneurship, creative thinking, self-learning, and facing challenges with a positive attitude. This research aims to provide insights for policymakers, educators, and parents in supporting the development of Generation Z. It also provides a basis for policymakers, educators, and parents in supporting the development of Generation Z. In addition, this research also serves as a basis for further research on the implementation of Edupreneurship in Generation Z education.
Manajemen Risiko Kepatuhan Syariah Serta Implementasinya pada Bank Syariah Indonesia (BSI) Ainur Rohmah, Zelyn Faizatul; Faizal, Muhazzab Alief; Nur Asiyah, Binti; Subagyo, Rohmad
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol 5 No 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.4143

Abstract

The background of this research is the potential of Islamic banking in Indonesia which is followed by very good developments. However, this research wants to look deeply into the implementation of sharia compliance by sharia banking, especially Indonesian Sharia Banks. Based on this, the research objectives include knowing the application of sharia, in this case, BSI compliance in making sharia principles a guideline for banking operations and management. As well as BSI's efforts to realize sharia compliance through sharia compliance management which is separate from other management. The research was carried out using a qualitative method with a literature study, where the literacy used was books, research journals that are appropriate to the topic of discussion, as well as the annual financial reports of Bank Syariah Indonesia. The results of the study found that the individual and integrated BSI risk profile until 2022 shows that BSI risk can be managed properly to support future business development. In other words, BSI has implemented risk management appropriately and adequately. Keywords: Sharia Banking; Sharia Compliance; Indonesian Sharia Bank
Co-Authors Adi Basuki Choirul Ainur Rohmah, Zelyn Faizatul Anita Febriani Arta, Antri Binti Nur Asiyah MASHUDI Nur Asiyah, Binti Subagyo, Rohmad