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Aydina Salsabila
UIN Sulthan Thaha Saifuddin Jambi

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ANALISIS PENERAPAN ZAKAT DAN WAKAF BERDASARKAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN 109 Febi Ayu Sonia; Aydina Salsabila; Tia Ahmad; Pebli Pratama Putra; Muhammad Dwi Afrizal
ICONS: Islamic Economics Journal Vol. 1 No. 3 (2024): ICONS : Islam Economics Journal
Publisher : Fakultas EKonomi dan Bisnis Islam UIN Sulthan Thaha SAifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/icons.v1i3.2829

Abstract

Penelitian ini bertujuan untuk meneliti kesesuaian fiqh zakat dan wakaf berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) 109. Zakat dan wakaf adalah bentuk ajaran Islam yang mengajak umat manusia untuk peduli terhadap sesama. Kedua filantropi ini memiliki persamaan yaitu sama-sama bernilai ibadah dan meningkatkan solidaritas antar umat. Keduanya memiliki peran penting dalam pemberdayaan umat yakni dengan pendayagunaan dana filantropi tersebut dapat meminimalisir ketimpangan perekonomian masyarakat, mengentaskan kemiskinan, dan meminimalisir pengangguran yang mungkin menimbulkan keresahan dalam masyarakat sehingga terwujudlah masyarakat yang tentram makmur dan sejahtera
Studi Literatur: Peran Audit Berbasis EDP dalam Proses Audit Internal dan Eksternal Aydina Salsabila; Elyanti Rosmanidar; Indah Juliantika; Nasya Rizki Buana; Rifda Yasirah; Riska Diyanti; Tia Ahmad
ICONS: Islamic Economics Journal Vol. 2 No. 3 (2025): ICONS : Islam Economics Journal
Publisher : Fakultas EKonomi dan Bisnis Islam UIN Sulthan Thaha SAifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/icons.v2i3.3373

Abstract

This study is a literature review that aims to examine the role of audits using Electronic Data Processing (EDP) in internal and external audits in the digital age. EDP enables faster, more accurate, and more efficient data processing, as well as improving the effectiveness and reliability of audits. In internal audits, EDP helps monitor internal controls and improve operational efficiency, while in external audits, EDP is used for testing and analyzing financial statements.The implementation of EDP also has challenges, such as data security risks and the need for training for auditors. Therefore, the application of technology in auditing is very important to improve the quality of supervision and internal control. The results of the study show that the combination of technology use and auditor skills is very important to obtain good audit results. This study provides an understanding of the benefits and challenges of implementing EDP-based auditing and its impact on current auditing practices.
Co-Authors Elyanti Rosmanidar Febi Ayu Sonia Indah Juliantika Muhammad Dwi Afrizal Nasya Rizki Buana Pebli Pratama Putra Rifda Yasirah Riska Diyanti Tia Ahmad