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All Journal Monex: Journal of Accounting Research Jurnal Ilmiah Ekonomi Islam Jurnal RAK (Riset Akuntansi Keuangan) Distribusi Journal of Economic, Management, Accounting and Technology (JEMATech) Journal of Islamic Accounting and Finance Research Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Khidmatan Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Journal of Trends Economics and Accounting Research Mutanaqishah: Journal of Islamic Banking Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research Kartika: Jurnal Studi Keislaman Journal International Dakwah and Communication AL-SULTHANIYAH Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah JAS (Jurnal Akuntansi Syariah) JPS (Jurnal Perbankan Syariah)
Rifai, Fuad Yanuar Akhmad
STAI Syubbanul Wathon Magelang
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Konsep Ekonomi Islam dalam Peningkatan Kesejahteraan Mustahiq Melalui Zakat Produktif (BAZNAS) Kabupaten Purworejo Ahmad Nur Shobah; Fuad Yanuar Akhmad Rifai
Jurnal Ilmiah Ekonomi Islam Vol 6, No 3 (2020): JIEI : Vol.06, No. 03, 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.13 KB) | DOI: 10.29040/jiei.v6i3.1270

Abstract

ABSTRACT The purpose of this study was to determine the effect of Zakat, Infaq, and Productive Shadaqah on the growth of micro-businesses and the welfare of mustahiq in Purworejo Regency, and also to determine the effect of the growth of micro mustahiq businesses on the welfare of mustahiq in Purworejo Regency. This research belongs to the explanatory or confirmatory research category, namely want to get an explanation of the relationship between variables. The object to be examined/analyzed for its relationship is the variable Zakat Infaq Sadaqah (ZIS) productive with microbusiness variables and the mustahiq welfare variable in BAZNAS Purworejo Regency. This research is qualitative research. The results showed that Productive Zakat, Infaq, and Sadaqah affected the growth of mustahiq microbusinesses in Purworejo District, whereas Productive Zakat, Infaq, and Sadaqah had no effect on mustahiq welfare in Purworejo District, while the growth of Mustahiq microbusiness did not affect the welfare of Mustahiq in Purworejo District. The potential of ZIS in Purworejo Regency is actually quite large, if they distribute their zakat through BAZNAS Purworejo Regency will raise more funds for the benefit of the Ummah. Keywords: Productive ZIS, Growth, prosperity, mustahiq, BAZ Abstrak Tujuan penelitian ini adalah untuk mengetahui pengaruh Zakat, Infaq dan Shadaqah Produktif terhadap pertumbuhan usaha mikro dan kesejahteraan mustahiq di Kabupaten Purworejo, serta juga untuk mengetahui pengaruh pertumbuhan usaha mikro mustahiq terhadap kesejahteraan mustahiq di Kabupaten Purworejo.Penelitian ini termasuk kategori Penelitian eksplanatori atau confirmatory, yakni ingin mendapatkan penjelasan mengenai hubungan antar variabel. Objek yang akan diteliti/dianalisis hubungannya adalah variabel Zakat Infaq Shadaqah (ZIS) produktif dengan variabel usaha mikro dan variabel kesejahteraan mustahik pada BAZNAS Kabupaten Purworejo. Penelitian ini merupakan penelitian kualitatif. Hasil penelitian menunjukkan Zakat, Infaq dan Shadaqah Produktif berpengaruh terhadap pertumbuhan usaha mikro mustahiq di Kabupaten Purworejo, sedangkan Zakat, Infaq dan Shadaqah Produktif tidak berpengaruh terhadap kesejahteraan mustahiq di Kabupaten Purworejo, adapun pertumbuhan usaha mikro mustahiq tidak berpengaruh terhadap kesejahteraan mustahiq di Kabupaten Purworejo. Potensi ZIS di Kabupaten Purworejo sebenarnya cukup besar, apabila mereka menyalurkan zakatnya melalui BAZNAS Kabupaten Purworejo akan terkumpul dana yang lebih besar bagi kemaslahatan ummat.
INTERNAL CONTROL IN REFOCUSING AND USE OF DANUREJO MERTOYUDAN MAGELANG VILLAGE FUNDS IN PANDEMIC COVID-19 OUTBREAK Fuad Yanuar AR
Riset Akuntansi Keuangan Vol 5, No 2 (2020): October 2020
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v5i2.3656

Abstract

This study aims to measure and understand the effectiveness of internal control in refocusing and using village funds in the Danurejo village during the covid 19 pandemic based on PP No.60 Year 2008. This study uses a qualitative descriptive approach by collecting data through online interviews because it follows the health protocol due covid global pandemic 19. This study illustrates the internal controls carried out and explains the lack of reliability of financial statements and efforts to streamline internal control over the use of village funds for handling the Covid 19 pandemic based on PP No. 60 of 2008.
AKUNTANSI FORENSIK DALAM KONSEP ISLAM TERHADAP FRAUD SEBAGAI UPAYA PENCEGAHAN KEJAHATAN AKUNTANSI Fuad Yanuar Akhmad Rifai
Monex: Journal of Accounting Research Vol 10, No 2 (2021)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v10i2.2013

Abstract

Abstract            Abstrak. Sistem pengendalian yang kurang baik seringkali dimanfaatkan oleh pihak-pihak yang memiliki wewenang dalam suatu organisasi untuk melakukan kecurangan sehingga memiliki dampak yang buruk bagi organsasi tersebut. Nilai etika dan moral perorangan harus muncul sebagai aturan etika organisasi dan setiap organisasi bertanggung jawab untuk mengembangkan suatu perilaku organisasi yang mencerminkan kejujuran dan etika yang dikomunikasikan secara tertulis dan dapat dijadikan pegangan oleh seluruh pegawai. Dalam islam prinsip dan konsep kehidupan bukan sekedar agar manusia baik di dunia dan akhirat tetapi Islam juga mengatur tata nilai kehidupan manusia dan membatasi gerak langkah manusia agar tidak terjadi beturan kepentingan manusia satu dengan yang lain. Dalam hal ini islam sangat mendukung kondusifitas dalam dunia usaha dan jangan ada kecurangan yang sangat fatal terkait gaji dan lain-lain maka, perlu kesadaran dari kita semua bahwa suap, korupsi, dan kebohongan serta perbuatan melawan hukum atas keuangan, ekonomi maupun akuntansi itu harus dihindari karena akan merusak tatanan sosial, ketidakadilan dan laknat Allah SWT didunia dan diakhirat.Kata Kunci : Akuntansi forensic, kecurangan, kejahatan akuntansiAbstract Poor control systems are often used by parties who have the authority in an organization to commit fraud so that it has a bad impact on the organization. Individual ethical and moral values must emerge as organizational ethical rules and each organization is responsible for developing a behavior an organization that reflects honesty and ethics that is communicated in writing and can be used by all employees. in Islam the principles and procedures for the concept of life are not just so that humans are good in the world and the hereafter but Islam also regulates the values of human life and limits the human steps so that there is no conflict between human interests with one another. In this case Islam is very supportive of conduciveness in the business world and there must be no fatal fraud related to salaries and so on, it is necessary to realize from all of us that bribery, corruption, and lies and acts against the law on finance, economics and accounting must be avoided because it will damage the social order, injustice and the curse of Allah SWT in the world and the hereafter.Keywords: Forensic accounting, fraud, accounting crime     
Upaya Penguatan Transparansi dan Akuntabilitas Badan Amil Zakat Infaq dan Sadaqoh (BAZIS) Berbasis PSAK 109 dalam Kajian Literatur Fuad Yanuar Akhmad Rifai; Nuwun Priyono
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 3 No 2 (2020): Agustus
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v3i2.1284

Abstract

BAZIS merupakan lembaga masyarakat yang bergerak dalam sosial keagamaan dalam konsep agama islam disebut dengan amil yaitu pengumpul zakat. Seiring perkembangan jaman bazis bermotamorfosa sebagai badan yang besar dalam pengumpulan zakat bahkan juga dalam pengumpulan dan penyaluran zakat sekaligus infaq dan sadaqoh. Dalam kegiatan operasional yang berhubungan dengan pengumpulan zakat infaq dan sadaqoh maka berhubungan dengan dana masyarakat maka penguatan kepercayaan terhadap bazis paling obyektif adalah menggunakan laporan keuangan yang transparan dan akuntabilitas berdasarkan standar yang berlaku yaitu PSAK 109. Tujuan dari penelitian ini adalah memaparkan PSAK 109 sebagai dasar standar pelaporan BAZIS dan sebagai pedoman yang menyederhanakan bahasa dari PSAK 109 agar tercapainya kepercayaan masyarakat terhadap BAZIS. Metode penelitian yang digunakan adalah penelitian kepustakaan , karena dalam masa pandemik mensyaratkan protokol kesehatan tidak diperbolehkan. melakukan penelitian lapangan maka peneliti menggunakan studi kepustakaan dalam membahas tema ini. Hasil dari penelitian ini adalah pemaparan dengan bahasa sederhana terhadap pelaporan keuangan BAZIS yang sesuai dengan PSAK 109 agar para pegawai BAZIS itu mampu memahami dan membuat laporan keuangan sehingga upaya penguatan transparansi dan akuntabilitas tercapai yang berdampak pada meningkatnya kepercayaan masyarakat.
Program Pendampingan Belajar Siswa School From Home Era New Normal di Dusun Tempursari Lina Karina Wijaya; Fuad Yanuar; Umi Halimah Saadah
Khidmatan Vol. 1 No. 2 (2021): Khidmatan
Publisher : Sekolah Tinggi Agama Islam Syubbanul Wathon Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.291 KB) | DOI: 10.61136/khid.v1i2.13

Abstract

The new order of life can be carried out after indicating a decrease in Covid-19. The government is facing the new normal era in education by implementing School From Home (SFH) for red zone areas. There were complaints from parents in Tempursari Hamlet who acknowledged the difficulties in assisting their children in studying at home, explaining learning materials, and dividing their time with their work. Therefore, a learning mentoring program is needed to help maximize the teaching and learning process in areas that apply SFH. The research method used is the PAR (Participatory Action Research) method through direct learning assistance to children three times a week for 30 days. This program aims to help children understand more about learning materials such as material explanations, discussions, and questions and answers. This success can be seen in mentoring learning activities during SFH and the children's enthusiasm for participating in the learning mentoring program.
Pemanfaatan Media Sosial Sebagai Sarana Pemasaran Usaha Mahasiswa Prespektif Maqosid Syariah Budiyarsih; Fuad Yanuar Akhmad Rifai; Purwanto
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.717

Abstract

The use of the internet is currently growing rapidly, making the exchange of information even easier and faster, this is what makes people tend to prefer using the internet for long-distance communication. Social media has many benefits in everyday life, including in the field of business, social media as a means of marketing or promotion of a product so that it can be reached by many consumers, plus this Pandemic period where the government recommends reducing people's activities outside the home so that prevent the spread of Covid-19. Product marketing through social media is very easy and is currently an alternative that people are interested in. The research objective is to find out the use of social media as a means of marketing student businesses in Magelang. Maqasid sharia has the goal of achieving mutual benefit and preventing harm. So that maqasid sharia has policy problems in the field of Islamic economics. In this study using a type of qualitative research by interviewing five business actors run by students in Magelang Regency. The data in this study used primary data, which was conducted by interviewing, documenting and direct observation of business actors.
Kontribusi Pembiayaan yang Diberikan oleh Perbankan Syariah Terhadap Produk Domestik Regional Bruto di Pulau Jawa Dan Sumatera Tahun 2012-2016 Purwanto Purwanto; Fuad Yanuar Akhmad Rifai
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 4 No. 2 (2017)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v4i2.1498

Abstract

As an intermediary division, the role of sharia banking is very important in order to create added value or increase economic production in an area. Sharia banking will not play a role in economic development if it does not channel funds in the midst of under-funded communities. This study aims to analyze how the contribution of financing from sharia banking in Sumatra and Java in increasing GDRP. In order to analyze this study, we used a panel data regression analysis using Eviews 7 software. The result of this study is the financing provided by sharia banks in Sumatera and Java in 2012-2016 contribute significantly to the increase of GDRP. The contribution given is 50.11 percent. This means that the financing provided by sharia banks contributes 50.11 percent to the increase of GDRP in Sumatra and Java.
Prevention of Fraud with the Values of Suport Approach Yanuar, Fuad; Yuri, Jennifer; Chew, Maykoski; Torsten, Pafgett
Journal International Dakwah and Communication Vol. 2 No. 2 (2022)
Publisher : Sekolah Tinggi Agama Islam Al-Hikmah Pariangan Batusangkar, West Sumatra, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.509 KB) | DOI: 10.55849/jidc.v2i2.189

Abstract

The Sufism value approach emphasizes the importance of honesty, integrity, responsibility and cooperation in business. These values ??teach that everyone is responsible for their actions and respects the interests of others. In this case, Sufism values ??can help prevent fraud by encouraging people to behave honestly and responsibly in all situations. In fraud prevention, Sufism values ??can be implemented in various ways. For example, a company can develop a code of ethics based on Islamic moral principles and teach it to its employees. Companies can also implement training programs emphasizing honesty, integrity and responsibility in business. In addition, the value approach of Sufism can help build better relationships between companies and clients because these values ??encourage companies to act fairly and responsibly towards the interests of their clients. This can help prevent fraud committed by parties in a business relationship. In conclusion, the tasawuf value approach can effectively prevent fraud in the business and financial world. By implementing Islamic moral and ethical values, companies can build a work culture of integrity, honesty and responsibility and improve client relationships.
MANAJEMEN PEMBIAYAAN DI BAITUL MAAL WA TAMWIL BIMA MAGELANG Affida, Maulina; Rifai, Fuad Yanuar Akhmad; Purwanto
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 2 (2024): Edisi Mei 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i2.1357

Abstract

This research aims to provide an in-depth understanding of how BMT BIMA channels financing as a Sharia financial entity in Magelang Regency. This research includes qualitative research. Research data was collected using observation, interviews, and analysis of relevant documents for data collection. Data analysis was carried out using an interactive model, including data collection, reduction, verification, and conclusions. The research results show that BIMA has a series of procedures that must be complied with in distributing BMT financing. These procedures include 1) conducting a financing analysis, namely activities carried out to collect data and information needed to analyze the condition of prospective members. 2) Financing approval policy, namely many activities carried out before prospective members obtain financing facilities from BMT BIMA. 3) Financing documents and administration, namely policies relating to procedures and documents that must be prepared. 4) Supervision of financing, namely efforts to prevent early financial losses used for financing. 5) Settlement of financing management problems, namely those related to the mechanisms used by BMT BIMA in resolving financing problems
Telaah Penerapan PSAK 45 Dan PSAK 109 Dalam Rekonstruksi Akuntansi Pelaporan Keuangan Masjid Fuad Yanuar AR; Widad Sarah Hanifah
JAS (Jurnal Akuntansi Syariah) Vol 4 No 1 (2020): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v4i1.208

Abstract

This research discusses the use of PSAK 45 and PSAK 109 in mosque financial reporting. The discussion focused on the concept of comprehensive and ideal implementation of mosque financial reporting. The results of the literature review of PSAK 45 and PSAK 109 ideally mosque financial statements should use PSAK 45 because the assumptions and management of mosques are far more complex sources and their use is not only about zakat and its distribution. However, the side of the simplicity of reporting and not reducing PSAK 45 rules is important in the disclosure and financial reporting of mosques. The mosque is also a zakat distribution body for reporting using PSAK 109 in a separate section.
Co-Authors Abdul Ghofur Achmad Nur Alfianto Affida, Maulina Ahmad Nur Shobah Anam, Rizqy Khairul Anis Chariri Asrori, Ahmad Labib Assodiqoh, Nur Ma'rifah Budiyarsih Chew, Maykoski Fitriyani, Yeny Khoiroh, Fasta Bikul Lina Karina Wijaya Muzakki, Muhammad Alif Nuwun Priyono Pambudi, Fajar Pudail, M. Pudail, M. Purwanto Purwanto Purwanto Purwanto, Purwanto Putri, Sherlly Oktavia Dwi S Siswanto Sa’adah, Ngiyanatus Torsten, Pafgett Ulfiatha Chaerunisa Amir Umi Halimah Saadah Widad Sarah Hanifah Yulia, Mukhafatul Sifa Yuri, Jennifer