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AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN MASJID nurhudawi; Ismail; Rahayu, Sri; Sitompul, Saleh
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.5321

Latarbelakang: Penelitian ini bertujuan untuk menganalisis akuntabilitas dan transparansi pengelolaan keuangan masjid di Kecamatan Medan Denai terutama pada masjid yang dikelola oleh civitas akademik dan non akademik. Objek penelitian ini adalah masjid Taqwa Muhammadiyah Ranting Tanah Tinggi yang berlokasi di Jalan Srikandi No. 17 Medan Denai Kota Medan. Metode Penelitian: Penelitian ini menggunakan metode kualitatif deskriptif. Pengumpulan data dalam penelitian ini adalah observasi, wawancara dan dokumentasi. Sumber data dalam penelitian ini adalah data primer dan data sekunder. Penelitian ini dilatarbelakangi oleh kebiasaan masjid-masjid yang hanya menyajikan laporan keuangan berupa penerimaan dan pengeluaran kas, dimana dana yang diperoleh umumnya berasal dari para jama’ah dan pemanfaatan dana masjid tidak dilakukan sesuai dengan rencana-rencana yang telah ditentukan sebelumnya. Hasil Penelitian: Hasil penelitian menunjukkan bahwa masjid sudah memiliki laporan keuangan sebagai bentuk pertanggungjawaban berupa laporan uang masuk dan uang keluar, baik penerimaan infak untuk masjid maupun infak untuk kaum dhuafa dan pencatatan laporan ini dilakukan secara terpisah. Pelaporan keuangan ini telah dilakukan secara rutin setiap bulannya. Pengelola keuangan masjid dalam hal ini telah memenuhi nilai-nilai prinsip akuntansi syariah: pertanggungjawaban, keadilan dan kebenaran. Ketiga prinsip tersebut memiliki keterkaitan dengan sifat yang dimiliki oleh rasul: sidiq, amanah, thabligh dan fathanah. Kesimpulan: Dalam penelitian ini menemukan bahwa pelaporan keuangan sudah dilakukan secara rutin namun belum memenuhi standar akuntansi bagi entitas nirlaba hal ini dapat dilihat dari masjid belum memiliki laporan posisi keuangan, laporan aktvitas, laporan arus kas dan catatan atas laporan keuangan sebagaimana disyaratkan oleh standar akuntansi entitas nirlaba..

AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN MASJID nurhudawi; Ismail; Rahayu, Sri; Sitompul, Saleh
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan Januari 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.5321

Latarbelakang: Penelitian ini bertujuan untuk menganalisis akuntabilitas dan transparansi pengelolaan keuangan masjid di Kecamatan Medan Denai terutama pada masjid yang dikelola oleh civitas akademik dan non akademik. Objek penelitian ini adalah masjid Taqwa Muhammadiyah Ranting Tanah Tinggi yang berlokasi di Jalan Srikandi No. 17 Medan Denai Kota Medan. Metode Penelitian: Penelitian ini menggunakan metode kualitatif deskriptif. Pengumpulan data dalam penelitian ini adalah observasi, wawancara dan dokumentasi. Sumber data dalam penelitian ini adalah data primer dan data sekunder. Penelitian ini dilatarbelakangi oleh kebiasaan masjid-masjid yang hanya menyajikan laporan keuangan berupa penerimaan dan pengeluaran kas, dimana dana yang diperoleh umumnya berasal dari para jama’ah dan pemanfaatan dana masjid tidak dilakukan sesuai dengan rencana-rencana yang telah ditentukan sebelumnya. Hasil Penelitian: Hasil penelitian menunjukkan bahwa masjid sudah memiliki laporan keuangan sebagai bentuk pertanggungjawaban berupa laporan uang masuk dan uang keluar, baik penerimaan infak untuk masjid maupun infak untuk kaum dhuafa dan pencatatan laporan ini dilakukan secara terpisah. Pelaporan keuangan ini telah dilakukan secara rutin setiap bulannya. Pengelola keuangan masjid dalam hal ini telah memenuhi nilai-nilai prinsip akuntansi syariah: pertanggungjawaban, keadilan dan kebenaran. Ketiga prinsip tersebut memiliki keterkaitan dengan sifat yang dimiliki oleh rasul: sidiq, amanah, thabligh dan fathanah. Kesimpulan: Dalam penelitian ini menemukan bahwa pelaporan keuangan sudah dilakukan secara rutin namun belum memenuhi standar akuntansi bagi entitas nirlaba hal ini dapat dilihat dari masjid belum memiliki laporan posisi keuangan, laporan aktvitas, laporan arus kas dan catatan atas laporan keuangan sebagaimana disyaratkan oleh standar akuntansi entitas nirlaba..

Abu Ubaid's Contribution to the History of Islamic Economic Thought: A Conceptual Analysis of Al-Amwal and Its Relevance to Modern Economics Ismail; Nurhudawi; Arifa Pratami
Journal of Global Islamic Economic Studies Vol. 3 No. 2 (2025): Journal of Global Islamic Economic Studies (INPRESS)
Publisher : Penerbit Merdeka Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study discusses the Islamic economic thought of Abu Ubaid al-Qasim ibn Sallam (d. 224 AH/838 AD), one of the important figures in the classical Islamic intellectual tradition who made a major contribution to the formation of the concept of public finance and the distribution of wealth in Islam. The background of this research departs from the need to re-examine classical Islamic economic ideas that are relevant to contemporary economic issues, such as social inequality, distribution justice, and sharia-based fiscal policies. The purpose of this research is to examine in depth Abu Ubaid's thought as contained in his monumental work, Kitab al-Amwal, and to analyze its relevance to modern economic challenges. The method used in this study is a qualitative approach with the type of figure study, through a search of scientific literature obtained from Google Scholar and other credible academic sources. The data was analyzed using content analysis techniques, by examining the main themes in Abu Ubaid's work, such as zakat, kharaj, jizyah, baitul mal, and the principle of wealth distribution. The results of the study show that Abu Ubaid emphasizes the importance of social justice, economic equity, and the active role of the state in ensuring the welfare of the people through a fair public asset management system. His thinking is based on Islamic moral values which place wealth as a trust for the common good. In conclusion, Abu Ubaid's thoughts remain relevant in answering contemporary economic challenges, especially in building an Islamic economic system that is just, sustainable, and in favor of the welfare of the people.

MAQASHID SYARI’AH SEBAGAI SOLUSI UNTUK MENINGKATKAN PELAYANAN EKSPEDISI PADA CV. BARUMUN JAYA, MEDAN Tongku Harapan; Eli Agustami; Nurhudawi
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 2 (2026): Volume 11 No. 02, Juni 2026.
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i2.58515

This study is entitled "Maqashid Sharia as a Solution to Improving Expedition Service Quality at CV. Barumun Jaya Medan." The research was motivated by the importance of service quality in expedition companies, which is closely related to customer satisfaction and trust. In practice, several service-related problems were identified, including inadequate facilities and infrastructure, delays in goods delivery, ineffective handling of customer complaints, and the suboptimal implementation of Islamic values in service activities. Therefore, an approach is needed that focuses not only on company profits but also on public welfare through the implementation of Maqashid Sharia.This study aims to analyze the implementation of Maqashid Sharia in expedition services at CV. Barumun Jaya Medan, identify the factors that hinder service quality, and explain how Maqashid Sharia can serve as a solution to improve the company's services. This research employed a descriptive qualitative method with a field research approach. Data were collected through observation, interviews, and documentation involving the owner and employees of CV. Barumun Jaya. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, while data validity was ensured through source and method triangulation.The findings indicate that CV. Barumun Jaya has implemented several Maqashid Sharia principles, particularly hifzh al-mal (protection of wealth) through efforts to safeguard customers' goods, hifzh ad-din (protection of religion) through the application of honesty and trustworthiness in service delivery, and hifzh al-'aql (protection of intellect) through the provision of clear information to customers. However, the implementation has not been fully optimized due to limitations in transportation facilities, inadequate operational support systems, and delays in delivery schedules. The application of Maqashid Sharia has proven to be a viable solution for improving service quality through strengthening the values of trustworthiness, responsibility, transparency, justice, and customer welfare orientation. The implementation of these principles can enhance customer trust, service quality, and the company's competitiveness in the expedition service industry.

KAJIAN PENERAPAN NILAI SIDDIQ, AMANAH, FATHANAH, DAN TABLIGH PADA KINERJA UMKM Di KECAMATAN MEDAN PERJUANGAN Siti Mukti Intan Sari; Syamsul Effendi; Nurhudawi
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.59163

This study aims to determine the implementation of the values of siddiq, amanah, fathanah, and tabligh among Micro, Small, and Medium Enterprises (MSMEs) in Medan Perjuangan District, the obstacles faced in their implementation, and their impact on MSME performance. These values are the noble characteristics of Prophet Muhammad (PBUH) that serve as guidelines in Islamic business ethics and are important in building consumer trust and supporting business sustainability. However, in practice, some MSME actors have not fully implemented these values optimally. This study employed a qualitative method with a descriptive approach. Data were collected through interviews, observations, and documentation involving MSME actors in Medan Perjuangan District. The results show that most MSME actors have implemented the values of siddiq, amanah, fathanah, and tabligh in their business activities. The value of siddiq is reflected in honesty when providing product information, amanah is demonstrated through responsibility in maintaining product quality and service, fathanah is shown through the ability to manage businesses and innovate, while tabligh is reflected in effective communication with consumers. The obstacles faced include limited knowledge, business competition, and the suboptimal use of technology. The implementation of these values has a positive impact on MSME performance, including increased consumer trust, improved service quality, customer loyalty, and business sustainability.

IMPLEMENTASI AL-MUSAQAH PADA PETANI SAWIT MENURUT PERSPEKTIF EKONOMI ISLAM DI DESA BAGAN NIBUNG KABUPATEN ROKAN HILIR RIAU Heru Kurniawan; Syamsul Effendi; Nurhudawi
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.60322

This study aims to examine the implementation of the al-musaqah contract among oil palm farmers, analyze the profit-sharing system and the duration of the cooperation, and assess its conformity with Islamic economic principles in Bagan Nibung Village, Rokan Hilir Regency, Riau. This study employed a qualitative method with a descriptive-analytical approach. Seventeen informants were selected through purposive sampling, consisting of seven oil palm plantation owners, seven plantation managers, one religious leader, one community leader, and one village official. Data were collected through observation, interviews, and documentation. Data validity was examined through triangulation, persistent observation, and member checking, while data were analyzed through data condensation, data display, and conclusion drawing. The results indicate that the oil palm plantation management practices in Bagan Nibung Village have fulfilled the basic elements of an al-musaqah contract, including the presence of plantation owners, managers, plantation objects, management activities, mutual agreements, and profit sharing. The contracts are generally concluded verbally based on mutual trust and local customs. The profit-sharing arrangements commonly use a 50:50 or 60:40 ratio after deducting certain operational expenses. However, the allocation of expenses for fertilizers, herbicides, harvesting, and transportation, as well as the rights and obligations of the parties and the duration of the cooperation, are not always clearly determined. From an Islamic economic perspective, these practices are substantially compatible with the principles of mutual consent, justice, trustworthiness, and mutual assistance and provide benefits to both parties. Nevertheless, their administrative implementation has not fully complied with Islamic economic principles and may still contain elements of gharar or uncertainty. Therefore, written agreements, transparency regarding operational expenses, clarification of the parties’ rights and obligations, and a definite cooperation period are required.

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