Article Per Year (5 Year)
p-Index From 2020 - 2025
3.657
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Ekonomi Islam EDUKATIF : JURNAL ILMU PENDIDIKAN Jurnal Ekonomi Syariah Pelita Bangsa Pelita Teknologi : Jurnal Ilmiah Informatika, Arsitektur dan Lingkungan Jurnal Lentera Pengabdian Proceeding International Pelita Bangsa VIDHEAS: Jurnal Nasional Abdimas Multidisiplin GLOBAL: Jurnal Lentera BITEP International Conference on Islamic Economic El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam EDUCATIONE: Journal of Education Research and Review Dedikasi : Jurnal Pengabdian Lentera Ta'amul: Journal of Islamic Economics Journal of Ekonomics, Finance, and Management Studies Coution : Journal of Counseling and Education
Achmad, Listian Indriyani
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Mathematics Social Sciences Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Ekonomics, Finance, and Management Studies

 1 
Analisis Tingkat Pemahaman dan Psikologi Nazhir dalam Penerapan PSAK Syariah 112 Tentang Wakaf Noviyanti, Noni; Ainulyaqin, MH; Achmad, Listian Indriyani; Mamun, Sukron
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i7.3349

Abstract

Waqf assets in Indonesia have increased significantly, but the potential of waqf has not been optimized. In Bekasi Regency, the majority of land waqf is focused on places of worship, not yet combined with other functions such as education or the people's economy. Increasing the contribution of waqf requires literacy, regulation, and capacity building of nazir. PSAK 112 is present for good waqf governance, regulating recognition, measurement, presentation, and disclosure of transactions, accountability, and public trust. This study aims to analyze the level of understanding and psychology of nazir in the application of PSAK 112 in Bekasi Regency, especially in the Cikarang area. This research is important because previous research focused on waqf reporting practices, while the current research focuses on the reasons for the low implementation of PSAK 112 by nazir.
Co-Authors Agustian Agustian , Agustian Agustin, Nur Dwi Ali, Saiful Mukti Aliifah, Syifani Nur Christantina, Lady Dinillah, Dini Ilmi Djoko Nugroho Halimah Halimah Ira Restu Kurnia Kustiawan, Chairunnisa Abdini Amalia mamun, sukron MH Ainulyaqin Miarsono, Harry Midisen, Kisanda Muhammad Hamdan 'Ainulyaqin Mulyati, Reni Nenda Nenda, Nenda Noviyanti, Noni Paujiah, Usiah Nurlaela Rahmawati, Rahmawati Rini Setyowati, Rini Safira, Avril Nazwa Saiful Muktiali Sakum, Sakum sarwo edy Sihabudin, Fahmi Siti Juariah