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All Journal Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Owner : Riset dan Jurnal Akuntansi KITABAH: Jurnal Akuntansi dan Keuangan Syariah Accounting and Business Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Journal of International Conference Proceedings
Pandapotan Ritonga
Universitas Muhammadiyah Sumatera Utara
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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ANALISIS AKUNTANSI ZAKAT BERDASARKAN PSAK NO.109 PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) SUMATERA UTARA Pandapotan Ritonga
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 2 No. 1 (2016): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v2i1.1711

Abstract

The purpose of this study was to determine whether the accounting treatment of zakat on BAZNAS North Sumatra in accordance with SFAS No. 109. This study was conducted to examine the financial statements prepared BAZNAS North Sumatra and to determine the application of zakat, sadaqah infaq and in accordance with SFAS No. 109, Accounting for Zakat. The method used is the method descriptive approach and this type of data is qualitative From the results of this study concluded that BAZNAS North Sumatra have not fully implemented the use of SFAS 109 in the present financial statements. Because under SFAS No. 109, accounting for zakat aims to regulate the recognition, measurement, presentation and disclosure of transactions zakat, infaq / Sadaqah
Frefensi Generasi Milenial Terhadap Teknologi Pelayanan Perbankan Tanpa Kartu Untuk Penarikan Tunai Pandapotan Ritonga; Khairunnisa Harahap; Nurlaila Nurlaila
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 1 (2023): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/13179

Abstract

Penelitian ini bertujuan untuk melihat bagaimana prefensi generasi milenial terhadap tekonologi tanpa kartu daripada dengan kartu untuk penarikan tunai. Teknologi uang tunai tanpa kartu memberikan solusi yang merupakan peningkatan dari bentuk pengiriman uang tradisional. Penelitian ini mengeksplorasi faktor-faktor yang mempengaruhi preferensi uang tunai tanpa kartu daripada kartu dengan menggunakan Extended Technology Accepted Model (TAM). Metode penelitian dilakukan dengan survei cross sectional digunakan untuk mengumpulkan kedua data melalui kuesioner yang pengambilan sampenya di lakukan kepada para mahasiswa di beberapa perguruan tinggi di Indonesia yang menggunakan pelayanan perbankan sebagai generasi milenial. Penelitian ini, menggunakan Analisis Regresi dengan dengan 140 responden yang merupakan nasabah salah satu bank BRI, Mandiri dan BNI. Penyebaran kuisioner dalam penelitian ini dengan menggunakan teknik convenience sampling yang di olah dengan SPSS.Hasil dari penelitian ini menunjukkan bahwa generasi milenial lebih menyukai pengambilan uang tunai tanpa kartu karena kemudahannya daripada dengan menggunakan Kartu daripada kemudahan penggunaan, kepercayaan pelanggan, atau keamanan yang dirasakan. Penelitian ini berkontribusi untuk memperlihatkan bahwa pelayanan perbankan untuk mengakses uang tunai dengan mengurangi kontak pelanggan di ATM.
Kebijakan Fiskal dalam Perspektif Islam Pandapotan Ritonga; M. Shabri Abd. Majid
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 23, No 1 (2023)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ekonomikawan.v23i1.10955

Abstract

In order for Indonesia's 2045 vision to become a sovereign, developed, just and prosperous country, the direction of fiscal policy must be shaped to reflect the dynamics of the economy, respond to challenges and always support sustainability. Therefore, the development of the State Budget as a tool for fiscal policy must be encouraged so that it is healthier in the long run and is able to manage risks so that the allocation, distribution and stabilization functions can be optimized. Of course, the country's economic policy is expected to be in accordance with Islamic principles and values, because the main goal of Islam is the welfare of all mankind. The purpose of this study is to find out how tax policy creates a society based on a balanced distribution of wealth by balancing material and spiritual values. This study uses descriptive methods, data collection techniques are carried out using library technology or other written documents as well as journals, books and other literature. The results of the study show that fiscal policy is a policy that regulates government revenues and expenditures to ensure stability and encourage economic growth. The tools of fiscal policy are government revenues and expenditures. Understanding the Islamic perspective on government spending must be acknowledged. First, government spending can be divided into current spending and capital spending. Second, the objectives of government tax and spending policies are reflected in the redistribution of income, spending on the provision of public services, the production of public goods that cannot be provided by the market, and the provision of infrastructure to increase economic productivity. With all control systems, the advantages of each system must be considered and combined. In a sense, modern taxation accepts ethical ideas and Islamic taxation accepts modern tax theory and applications.
Co-Authors Dahrani . Khairunnisa Harahap M. Shabri Abd. Majid Nurlaila Nurlaila Pratiwi Saragih, Fitriani Tuti Anggreani