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Implementasi Good Waqf Governance Pada Nazhir Wakaf Dalam Meningkatkan Ekonomi Umat Di Indonesia Suryana; Syafrizal Ikram
Jurnal Ekuilnomi Vol. 6 No. 2 (2024): Ekuilnomi Vol 6(2) Mei 2024
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/2r3a5456

Abstract

Tujuan penelitian ini untuk menganalisis tata kelola wakaf (Good Waqf Governance) pada Nazhir wakaf dan menganalisis program - program pengembangan aset wakaf yang telah ditetapkan oleh Nazhir Wakaf dalam mengelola dan mengembangkan aset wakafnya dalam meningkatkan ekonomi umat di Indonesia. Sumber data kualitatif. Hasil penelitian menemukan masih ada lembaga wakaf yang belum menyediakan informasi - informasi yang dibutuhkan stakeholder, sumber daya manusia yang dimiliki masih bersifat seadanya, tidak sesuai dengan bidang keahliannya bahkan rangkap jabatan, masih ada lembaga wakaf yang tidak memiliki Standar Operating Prosedure (SOP) baik dalam penerimaan aset wakaf maupun dalam pengelolaan serta program pengembangan aset wakafnya. Nazhir yang menerapkan asas tata kelola mempunyai diversifikasi program pengembangan aset wakaf untuk meningkatkan ekonomi umat
The Influence of Organizational Culture, Organizational Structure, and Information Technology on Managerial Performance Adrian, Muhamad Iqbal; Ikram, Syafrizal
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2754

Abstract

Managerial performance is defined as one of the important factors in a company, because increasing managerial performance is expected to improve company performance. Managerial performance obtained by managers is also a factor that can be used to increase company effectiveness, managerial performance shows management's ability to carry out management functions which are business activities, which of course always involve decision making. This research aims to determine the influence of organizational culture, organizational structure and information technology on managerial performance. The type of data used in this research is primary data obtained from respondents' answers to a questionnaire submitted to winaya mukti university in bandung. the analytical method used is multiple linear regression analysis. data processing was carried out using spss version 22 for windows software with the spearman rank correlation analysis method. the research results show that organizational culture influences managerial performance, organizational structure influences managerial performance and information technology influences managerial performance.
PENGEMBANGAN KAPASITAS SUMBER DAYA MANUSIA KOPERASI SYARIAH BERBASIS MASJID DI KOTA BANDUNG Ali, Muhammad; Ikram, Syafrizal; Suryana, Suryana; Arnan, Sendi Gusnandar
Jurnal AbdiMas Nusa Mandiri Vol. 7 No. 1 (2025): Periode April 2025
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v7i1.5520

Abstract

Mosque-based sharia cooperatives are increasing in number in Bandung City. The problem faced by mosque-based sharia cooperatives is the limited capacity of human resources to prepare integrated and up-to-date sharia cooperative financial reporting. Many managers of sharia cooperatives do not have the skills to prepare financial reports based on sharia accounting standards needed to meet job demands. In addition, the lack of training programs is an obstacle to the ability of cooperative managers because training programs require costs for human resource development so that managers can meet the expected standards. Managers also have difficulty adapting to the development of accounting application technology, which can reduce the competitiveness of cooperatives in the business environment. This community service aims to provide management with knowledge about preparing financial reports that comply with standards and how to implement financial accounting for sharia cooperatives in the city of Bandung. The software used is Accurate. Accurate was developed with the aim of continuing to provide ease of financial recording with PSAK standards for various types of businesses from MSMEs to large companies. This activity was carried out by a group of lecturers from the Bachelor of Accounting study program at Widyatama University in collaboration with the economics sector of the Bandung City MUI and the mosque cooperative center. The implementation method is carried out in four stages, namely preparation, training, evaluation and reporting, and mentoring. The administrators of sharia cooperatives feel they have gained direct knowledge of the subject matter so they are able to prepare sharia cooperative financial reports based on sharia accounting standards.
PEMANFAATAN PROGRAM APLIKASI ACCURATE UNTUK ANALISIS LAPORAN KEUANGAN PADA KOPERASI SYARIAH BERBASIS MASJID DI KOTA BANDUNG Ali, Muhammad; Syafrizal Ikram; Suryana; Sendi Gusnandar Arnan
Jurnal AKAL: Abdimas dan Kearifan Lokal Vol. 6 No. 2 (2025): Jurnal AKAL : Abdimas dan Kearifan Lokal
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/akal.v6i2.22753

Abstract

Koperasi syariah berbasis masjid di Kota Bandung semakin berkembang, namun menghadapi kendala utama dalam pemahaman laporan keuangan untuk menilai kondisi keuangan koperasi. Rendahnya kemampuan pengurus dalam menganalisis laporan keuangan, terbatasnya sumber daya manusia dengan latar belakang akuntansi dan keuangan syariah, serta minimnya pemahaman terkait akuntansi digital, khususnya penggunaan aplikasi Accurate, dapat memengaruhi keberlanjutan koperasi. Kegiatan pengabdian kepada masyarakat (abdimas) ini bertujuan melatih pengurus koperasi syariah berbasis masjid di Kota Bandung dalam memanfaatkan aplikasi Accurate untuk analisis laporan keuangan. Accurate merupakan perangkat lunak yang dikembangkan untuk memudahkan pencatatan dan analisis laporan keuangan sesuai standar PSAK, serta dapat digunakan oleh berbagai jenis usaha, dari UMKM hingga perusahaan besar. Program ini dilaksanakan oleh dosen Program Studi S1 Akuntansi Universitas Widyatama bekerja sama dengan bidang Ekonomi MUI Kota Bandung dan Pusat Koperasi Masjid (Puskopma). Metode pelaksanaan meliputi tiga tahap, yaitu persiapan, pelatihan, serta evaluasi dan pelaporan. Hasil kegiatan menunjukkan peningkatan signifikan dalam pengetahuan, pemahaman, dan keterampilan pengurus koperasi terkait penggunaan Accurate, serta respon positif terhadap pelaksanaan abdimas ini.