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All Journal AKRUAL: Jurnal Akuntansi JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Indonesian Journal for Social Responsibility
Karlina, Rina
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences

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Sustainability of Education Process in Higher Education Karlina, Rina; Khoiriyah, Mayla
AKRUAL: JURNAL AKUNTANSI Vol 13, No 1 (2021): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v0n0.p%p

Abstract

The purpose of this study is to analyzed tensions faced by higher education in integrating sustainability into their curriculum, practices and policies during COVID-19 outbreak especially in accounting education. As we know, higher education has an important role in implementing economic, social, and environmental dimensions simultanously. During this pandemic, higher education gets greater tensions in integrating sustainability. This research used qualitative descriptive approach and single case study with several unit of analysis. This research begins with a study of sustainability integration that has been internalized in institutions, analyzing tensions faced by higher education and strategies to mitigate these tensions. We used Riau University and Polythecnic of State Finance STAN as our samples. We found that sustainability integration through curriculum, practices and policies in higher education is not fully implemented. Furthermore, while implementing sustainability higher education faces some tensions at level, change and context dimensions according to framework developed by Hahn et al, (2014). During this COVID-19 pandemic, Higher Education faces greater tensions to integrate sustainability into their curriculum, practices and policies. To mitigate those tensions, they can utilize acceptance and resolution strategies according to their respective needs and consequences.
Pelatihan dan Implementasi Pelaporan Keuangan Zakat, Infak, dan Sedekah Berbasis Digital di Masjid Jami Al-Mujahidin Bintara Bekasi Barat Pratiwi, Monica Weni; Lucyanda, Jurica; Iman Santoso, Berkah; Rudianto, Dudi; Annastasya Nurdini, Dinda; Karlina, Rina
Indonesian Journal for Social Responsibility Vol. 4 No. 01 (2022): June 2022
Publisher : LPkM Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/ijsr.v4i01.110

Abstract

Mosque is an entity where some sources of funds come from the community or public in the form of waqf, grants, infaq and alms. Mosques are often in the public spotlight regarding the management of funds collected from the ummah and the community, so that high transparency and accountability are needed from the mosque administrators in financial reporting. Jami Al-Mujahidin Masjid Bintara, West Bekasi which is a large mosque and has been supervised by the ministry of religion. The limitations faced by the mosque manager is that it has not done financial reporting in accordance with accounting standards, so needs to be trained in preparing digital-based financial statements in accordance with the Statement of Financial Accounting Standards (PSAK) No. 109 on accounting for zakat, infaq and alms. This training aims to facilitated the management of Mosque to easily prepare the digital-based financial statement in accordance with accounting standards and can implement the transparency and accountability. The method of activity is carried out offline at the Jami Al-Mujahidin Mosque Hall which was attended by the administrators of the Jami Al-Mujahidin Masjid Bintara, West Bekasi. The training material provided consists of understanding, recognizing, and measuring zakat, infaq, and alms; accounting transactions of non-halal funds; zakat, infaq, and alms accounting financial statements; and the use of financial reporting applications based on PSAK No. 109 based on digital. After participating in this program, all mosque administrators or managements can understand the objectives and benefits of financial reporting and can implement the preparation of financial statements in accordance with applicable standards by using a digital-based financial statement. With the limited time for activities, monitoring and evaluation of the implementation of digital-based financial statement applications according to applicable standards will be carried out in subsequent activities.
Pelaksanaan Prinsip-Prinsip Good Governance Pada Bidang Pemasaran Di Dinas Pariwisata Dan Kebudayaan Kabupaten Garut Oktafiani, Marifa Alifah; Karlina, Rina; Kurniawan, Akmal; Nurhaliza, Nurul; Muliawaty, Lia
Jurnal Ilmiah Muqoddimah: Jurnal Ilmu Sosial, Politik dan Hummaniora Vol 9, No 4 (2025): November 2025
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jim.v9i4.2025.2196-2202

Abstract

Penelitian ini mengkaji pelaksanaan prinsip Good Governance (Akuntabilitas, Transparansi, Partisipasi, dan Supremasi Hukum) pada Bidang Pemasaran Pariwisata di Dinas Pariwisata dan Kebudayaan (Disparbud) Kabupaten Garut, serta mengidentifikasi hambatan yang menyebabkan pelaksanaannya belum optimal. Pariwisata di Garut diakui sebagai sektor strategis yang mendorong pertumbuhan ekonomi daerah, menuntut pengelolaan yang efektif dan bertanggung jawab. Metode yang digunakan adalah kualitatif deskriptif, dengan kerangka analisis good governance dan data dikumpulkan melalui observasi, wawancara mendalam, serta dokumentasi di lapangan. Hasilnya menunjukkan bahwa Akuntabilitas formal (E-kinerja) dan Partisipasi (bottom-up melalui Musrenbang) telah berjalan baik. Namun, pelaksanaan keseluruhan belum optimal karena hambatan struktural, seperti praktik double job dan kesenjangan kompetensi Sumber Daya Manusia (SDM), keterbatasan fasilitas, serta ketiadaan regulasi baku formal untuk pemasaran digital dan kolaborasi publik. Disimpulkan bahwa kendala tersebut menyebabkan fokus kerja lebih condong pada kepatuhan administrasi daripada kinerja substantif. Direkomendasikan agar Disparbud melakukan penataan ulang jabatan, pelatihan SDM, dan menyusun Standar Operasional Prosedur (SOP) baku untuk pengelolaan media sosial dan kolaborasi eksternal guna memperkuat Supremasi Hukum dan Transparansi.
Co-Authors Annastasya Nurdini, Dinda Dudi Rudianto Iman Santoso, Berkah Jurica Lucyanda Kurniawan, Akmal Mayla Khoiriyah Monica Weni Pratiwi Nurhaliza, Nurul Oktafiani, Marifa Alifah