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Muhammad Dwi Afrizal
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
Analisis Literatur Mengenai Penggunaan Attribute Sampling Sebagai Alat Bantu Auditor Dalam Pengujian Kepatuhan Dan Pengendalian Internal Fhebi Ramayanti; Elyanti Rosmanidar; Suci Rahwa Wati; Rahmatul Hasanah; Putri Murni; Muhammad Dwi Afrizal
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.v2i3.3374

Abstract

This study is a literature analysis that discusses the use of attribute sampling as one of the statistical sampling techniques applied by auditors in compliance testing and internal control assessment. Attribute sampling enables auditors to evaluate the degree of adherence to established procedures by examining sample transactions representing the population. This technique is widely used because it provides sufficient assurance regarding the effectiveness of an entity’s internal control system. This study aims to identify the basic concepts, advantages, limitations, and relevance of attribute sampling in modern audit practices. This research employs a literature review method by analyzing journal articles, audit textbooks, and the latest auditing guidelines. The results of the analysis show that although attribute sampling is effective for compliance testing, auditors must consider sampling and non-sampling risks and ensure that sample determination procedures are appropriately performed so that audit results are valid and reliable. This study is expected to serve as a reference for academics and audit practitioners to understand the important role of attribute sampling in supporting audit quality.
Co-Authors Aydina Salsabila Elyanti Rosmanidar Febi Ayu Sonia Fhebi Ramayanti Pebli Pratama Putra Putri Murni Rahmatul Hasanah Suci Rahwa Wati Tia Ahmad