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Journal : Proceedings of International Conference on Da'wa and Communication

Risk Management Analysis Using the Enterprise Risk Management Method with Fintech as the Risk Controller: (Study at Yayasan Rabbunalloh Surabaya) Zakariya, Novie Andriani; Hakim, Ahmad Khairul; Bramayudha, Airlangga; Ilham, Moh.
Proceedings of International Conference on Da'wa and Communication Vol. 4 No. 1 (2022): Da'wa and Communication in the Era of Society 5.0: The Co-existence of Humanism
Publisher : Da’wa and Communication Faculty of the Sunan Ampel State Islamic University, Surabaya, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/icondac.v4i1.982

Abstract

This study aims to determine the risks that occur in the Rabbunalloh foundation, analyze the risk management of the Rabbunalloh foundation and find out risk control through the use of fintech as a solution to the Rabbunalloh foundation. This research uses qualitative research methods. The type of primary data in the form of interview results is carried out through structured interviews. The informants in this study are several administrators, including the chairman of the foundation, persons in charge, and volunteers who participate in the foundation's risk management. The data analysis was carried out through a phenomenological approach using the Enterprise Risk Management (ERM) COSO framework. The results of this study found that (1) there are 15 risks in the Rabbunalloh foundation, namely 2 risks in collecting donations, 7 risks in digital technology, 3 risks in the management of the foundation, and 3 risks in reporting donations, (2) risk management at the Rabbunalloh foundation needs to be done properly based on the ERM Framework, (3) risk control in the Rabbunalloh foundation with the highest category, which can be done through the use of fintech with creating an IT-based reporting system on the website so that donors can directly report proof of donation transfer so that donation reports can be directly reported to the center.
Does Zakat Management Organization Comply with PSAK 109? Novie Andriani Zakariya; Syam, Nur; Ahsan, Muhamad; Arifin, Sirajul; Ilham, Moh
Proceedings of International Conference on Da'wa and Communication Vol. 5 No. 1 (2023): Forging a Harmonious Future World through Da'wah and Communication Aligned with
Publisher : Da’wa and Communication Faculty of the Sunan Ampel State Islamic University, Surabaya, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/icondac.v5i1.1376

Abstract

Abstract: The purpose of this study is to analyze the compliance of Zakat Management Organizations (ZMO) in Indonesia with financial accounting Statement of Financial Accounting Standards (PSAK) 109. This study uses the literature review study method, where the source of this database is obtained from trusted scientific searches from the range of 201 8-2022 national journals. This literature study was conducted by collecting 15 references to trusted scientific research journal data related to compliance with the Statement of Financial Accounting Standards (PSAK) 109 concerning Zakat, Infak and Alms Accounting at Zakat Management Organizations (ZMO) in Indonesia. The results of this study researchers found that there are 3 typologies in compliance with the application of the Statement of Financial Accounting Standards (PSAK) 109 concerning Accounting for Zakat, Infak and Alms in Zakat Management Organizations in Indonesia, including: (1) Full Compliance, (2) Not Complete Compliance, (3) No Compliance. The highest category is in the third category that there are 6 Zakat Management Organizations that fall into the typology of no compliance with the Statement of Financial Accounting Standards (PSAK) 109 concerning Accounting for Zakat, Infak and Alms in Zakat Management Organizations (ZMO) in Indonesia.