ATESTASI : Jurnal Ilmiah Akuntansi
Vol. 6 No. 1 (2023): March

Sadaqah Financial Management and Accounting Practices in a Community

Niswatin (Universitas Negeri Gorontalo)
Nilawaty Yusuf (Universitas Negeri Gorontalo)
Ayu Rakhma Wuryandini (Universitas Negeri Gorontalo)
Tri Handayani Amaliah (Universitas Negeri Gorontalo)



Article Info

Publish Date
28 Mar 2023

Abstract

The present work delves into the financial management practice and accounting of sadaqah a association. It relied on an Islamic ethnomethodological approach. The research informants are the administrators and members of the association. The study found that the financial planning, collection, distribution and financial reporting of sadaqah was carried out simultaneously at night every 15th of the month of AD in different locations with a balance policy of less than two hundred and fifty thousand rupiah. Sadaqah collection is carried out in a closed booth and its distribution involves a minimum of two witnesses. study offers the need for the concept of social organizational financial accountability based on Islamic values. The research results also provide input for social organizations in the transparency of financial reporting.

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Journal Info

Abbrev

ATESTASI

Publisher

Subject

Economics, Econometrics & Finance

Description

ATESTASI : Jurnal Ilmiah Akuntansi menerima dan memuat tulisan bersifat ilmiah dalam bentuk hasil penelitian, kajian teori dan aplikasi teori, gagasan konseptual, resensi buku baru, Bibliografi dan tulisan dari Akademisi maupun Praktisi di bidang Ilmu Akuntansi meliputi kajian Akuntansi Keuangan, ...