Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Serat Acitya Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah
Amelia, Ivana
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Tata Laksana Pengelolaan Keuangan Masjid Nur Al-Iman Kabupaten Musi Rawas Hanif, Padlim; Amelia, Ivana; Farhan, Muhammad
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 2 (2021)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v7i2.3670

Abstract

The management of mosque finances is one of the most important parts of mosque governance, therefore its management should be a concern so that the realization of budgeted funding can benefit the wider community. This is because a mosque that is prosperous and rahmatan lil alamin is what can create changes in life for the better, not only for the congregation but also for many other people. This research was conducted at the Nur Al-Iman Mosque in Musi Rawas Regency, South Sumatra Province with the main focus being to find out the management of mosque finances carried out by the mosque's administrators. The approach used in this research is qualitative research. The results of this study indicate that the concept of transparency has been used by the takmir of the Nur Al-Iman Musi Rawas Mosque through the separation of the allocation of funds by separating the infaq box. In addition, the mosque takmir has also used the concept of accountability. The embodiment of the concept of accountability is applied by the manager or takmir of the Nur Al-Iman Mosque, Musi Rawas Regency, both for the financial and non-financial dimensions, all of which are disclosed in reports regularly and in real-time for a certain period, namely weekly, monthly, and yearly.
Sinergi Internal Control dan Manajemen Risiko dalam Pengelolaan Anggaran Daerah: Studi Kasus pada Pemerintah Kabupaten Bengkulu Tengah Amelia, Ivana; Fachruzzaman, Fachruzzaman; Fadli, Fadli; Hanif, Padlim
Serat Acitya Vol. 15 No. 1 (2026): April Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/0rf01y96

Abstract

Pengelolaan anggaran daerah memerlukan sistem pengendalian internal yang efektif serta penerapan manajemen risiko yang terintegrasi untuk mendukung tercapainya tujuan pembangunan secara optimal. Namun, pada praktiknya masih banyak pemerintah daerah menghadapi persoalan berupa rendahnya kualitas perencanaan, lemahnya pengawasan, ketidaktepatan prioritas belanja, serta belum optimalnya pemanfaatan sumber daya fiskal. Penelitian terdahulu umumnya membahas pengendalian internal dan manajemen risiko secara terpisah, sedangkan kajian mengenai sinergi keduanya dalam pengelolaan anggaran daerah, khususnya pada daerah dengan kapasitas fiskal terbatas, masih relatif terbatas. Penelitian ini bertujuan untuk menganalisis sinergi antara internal control dan manajemen risiko dalam pengelolaan anggaran pada Pemerintah Kabupaten Bengkulu Tengah. Penelitian dilakukan dengan metode kualitatif melalui wawancara mendalam, observasi, dan telaah dokumen, kemudian dianalisis menggunakan model interaktif Miles dan Huberman. Hasil penelitian menunjukkan bahwa internal control telah berjalan secara normatif melalui fungsi pengawasan APIP. Namun, penerapan manajemen risiko masih bersifat administratif dan belum menjadi dasar utama dalam pengambilan keputusan anggaran. Temuan ini menunjukkan kebaruan bahwa integrasi pengawasan internal berbasis risiko menjadi model penting dalam meningkatkan efektivitas, efisiensi, akuntabilitas, dan kualitas tata kelola keuangan daerah.
Co-Authors Fachruzzaman, Fachruzzaman Fadli Fadli Hanif, Padlim Muhammad Farhan