Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal of Accounting Inquiry ZAWA:Management of Zakat and Waqf Journal
Atika Amor
Universitas Islam Negeri Mahmud Yunus Batusangkar
Religion Economics, Econometrics & Finance Social Sciences

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Analisis Metode Perhitungan Zakat pada Bank Syariah Indonesia Asrida Asrida; Atika Amor
ZAWA: Management of Zakat and Waqf Journal Vol. 4 No. 1 (2024): June
Publisher : Institute of Research and Community Service Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/zawa.v4i1.12878

Abstract

This research aims to analyze the zakat calculation method carried out by Bank Syariah Indonesia. The zakat calculation method used by Bank Syariah Indonesia will be compared with the method issued by AAOIFI and BAZNAS. This type of research is qualitative with a descriptive approach. The document used in this research is the financial report of Bank Syariah Indonesia which was published in 2023. The data analysis technique in this research is content analysis technique. The research results show that Bank Syariah Indonesia uses a profit account before zakat and tax multiplied by 2.5% as the basis for calculating zakat. Bank Syariah Indonesia zakat potential if calculated using the AAOIFI and BAZNAS methods reaches 3 to 4 times the amount of zakat currently issued. Bank Syariah Indonesia zakat has the potential to be greater using the Net Invested Fund method, namely Rp 859,696 billion.
Pengelolaan Keuangan BAZNAS Kota Padang Panjang Asrida Asrida; Arifandi Arifandi; Delvi Susanti; Atika Amor
ZAWA: Management of Zakat and Waqf Journal Vol. 4 No. 2 (2024): December
Publisher : Institute of Research and Community Service Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/zawa.v4i2.14576

Abstract

This research aims to determine the form of financial management of BAZNAS Padang Panjang City. This research was motivated by BAZNAS Padang Panjang City obtaining a WTP Opinion from the Public Accounting Office eight times in a row starting from 2016- 2023. The type of research that the author uses is field research with a qualitative approach. The research results show that the financial management of BAZNAS Padang Panjang City refers to PERBAZNAS Number 5 of 2018 which consists of budgeting, receiving funds, storing funds, spending funds, bookkeeping and archiving, and controlling. Overall financial management is very good, with effective planning, neat recording and adequate reporting, as proven by obtaining an Unqualified Opinion (WTP) from a public accounting firm and having implemented the applicable accounting system
The Role of Internal Audit in Fraud Prevention of Inspectorate at the Tanah Datar Regency Atika Amor; Fajar Ramadhan; Elsa Fitri Amran
Journal of Accounting Inquiry Vol. 5 No. 1 (2026)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2026.5.1.023-033

Abstract

Purpose: The main problem in this research is the role of internal audit in preventing fraud in the government sector, with a case study of the Tanah Datar District Inspectorate. This research aims to analyze the role of internal audit in preventing fraud in the government sector, with a case study of the Tanah Datar Regency Inspectorate. Methodology: The type of research used by the author is field research, using a descriptive qualitative method with a case study approach. The data collection techniques used by the author are interviews and documentation. The data analysis technique used in processing the data is descriptive analysis based on the COSO 2013 internal control framework. Findings: Based on the research results, it can be concluded that the internal audit at the Tanah Datar Regency Inspectorate has played a role in preventing fraud in regional government organizations by implementing supervisory functions, providing coaching, and issuing recommendations for improvement. The role of internal audit is reflected in the implementation of the control environment, fraud risk assessment, control activities, information and communication, and monitoring of the implementation and follow-up of supervisory results, thus supporting the realization of a structured internal control system within the local government environment. Novelty: None of the previous studies have specifically examined the Tanah Datar Regency Inspectorate. Tanah Datar Regency is institutionally unique due to its strong nagari (village) governance system, which is the lowest level of government with its own financial management, adding complexity to the inspectorate's oversight objectives that is not found in other regencies in Indonesia.
Co-Authors Arifandi Arifandi Asrida Asrida Delvi Susanti ELSA FITRI AMRAN Fajar Ramadhan