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All Journal Al-Ahkam Jurnal IUS (Kajian Hukum dan Keadilan) Jurnal Hadratul Madaniyah Jurnal Pengabdian Masyarakat Ilmu Keguruan dan Pendidikan (JPM-IKP) Jurnal Hukum Ekonomi Islam (JHEI) Smart: Journal of Sharia, Tradition, and Modernity Electronic Journal of Education, Social Economics and Technology Journal of Islamic Law Studies Jurnal Hukum dan Pembangunan Mizan: Journal of Islamic Law
Heradhyaksa, Bagas
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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Legal Analysis of Accountability and Transparency in the Distribution of Waqf Management Returns Sholihah, Fithriyatus; Heradhyaksa, Bagas
Jurnal Hadratul Madaniyah Vol. 12 No. 2 (2025): Jurnal Hadratul Madaniyah
Publisher : ​Institute for Researches and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/jhm.v12i2.10884

Abstract

This article examines the compatibility between Article 23 of the Indonesian Waqf Board (BWI) Regulation No. 01 of 2020 on the distribution of waqf proceeds and the Financial Accounting Standards (PSAK) 112 on Waqf Accounting. Article 23 stipulates that net proceeds shall be allocated with a maximum of 10% for Nazhir, at least 50% for the Mauquf ‘Alaih, and the remainder for reserves. However, the regulation does not specify the accounting basis for calculating and reporting such net proceeds. In contrast, PSAK 112 provides a comprehensive framework for recognition, measurement, presentation, and disclosure of waqf assets, including the separation between waqf and non-waqf assets, as well as the preparation of statements of financial position, activities, cash flows, and notes. This study employs a normative juridical method with statutory, conceptual, and comparative approaches, supported by international literature on accountability in waqf management. The findings reveal a regulatory gap between BWI Regulation and PSAK 112, which risks undermining transparency and accountability. The study recommends regulatory harmonization with PSAK 112, capacity building for Nazhir in financial reporting, and the adoption of digital reporting systems based on standardized accounting practices to strengthen public trust and ensure sustainable waqf governance.
TRAINING OF SHARIA STOCK TRADING IN PANDEMIC COVID-19 ERA AS AN INVESTMENT OPPORTUNITY Heradhyaksa, Bagas
Jurnal Pengabdian Masyarakat Ilmu Keguruan dan Pendidikan (JPM-IKP) Vol 6, No 2 (2023): Jurnal Pengabdian Masyarakat (JPM-IKP)
Publisher : FKIP Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/jmp-ikp.v6i2.1737

Abstract

Pandemi COVID-19 memberikan dampak yang signifikan kepada seluruh perekonomian negara di dunia, termasuk di Indonesia. Kondisi ekonomi dunia dari Maret 2020 hingga sekitar Agustus 2021 mengalami kondisi yang sangat fluktuatif. Kondisi tersebut secara otomatis juga mempengaruhi pergerakan indeks di pasar modal. Secara spesifik, harga saham menjadi sangat fluktuatif. Terdapat banyak harga saham yang menurun secara drastis. Sebenarnya, situasi ini adalah peluang untuk memulai investasi saham. Pengabdian kepada masyarakat ini memiliki sasaran guru di Pesantren Gintungan Ungaran. Metodologi yang digunakan adalah pengembangan masyarakat berbasis aset. Hal ini dipilih karena guru merupakan agen perubahan yang paling strategis dalam melaksanakan transfer of knowledge. Kegiatan pengabdian ini terdiri dari 5 kegiatan yaitu koordinasi, observasi, sosialisasi, pelatihan dan evaluasi. Pada awalnya ditemukan bahwa para guru di Pesantren Gintungan tidak memahami investasi saham syariah. Setelah pelatihan, terjadi peningkatan pengetahuan tentang investasi saham syariah. Harapannya, para guru Pondok Pesantren Gintungan dapat mentransfer ilmu kepada masyarakat sekitar mengenai investasi saham syariah. Hal ini karena investasi saham syariah bisa sangat bermanfaat bagi keuangan publik. 
Co-Authors Ahmad Wahyudi Amir Tajrid Berlian, Hangrengga BUDIYONO Fachruddin, Mohammad Reza Hibnu Nugroho Jasri Jamal Kuat Puji Prayitno munawaroh, lathifah Octaviani, Rahma Oktaviani, Rahma Pamesti, Pas Ingrid Rizqon Halal Syah Aji, Rizqon Halal Rosyid, Maskur Sadari Sadari, Sadari Setyowati, Rofah Sholihah, Fithriyatus Suparman Syukur