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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) BISEI: Jurnal Bisnis dan Ekonomi Islam Aktiva: Journal Of Accountancy and Management Jurnal Keuangan dan Perbankan Syariah
Kurniati, Pratiwi
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Economics, Econometrics & Finance Social Sciences

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Tinjauan Etika dan Governance Pada Bisnis Halal Di Indonesia Kurniati, Pratiwi; Atiqah, Nur
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 10, No 2 (2021): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v10i2.50971

Abstract

Halal and haram become sensitive and interesting issues because the obligation of a Muslim is bound by shari'ah law in its activity. The issue of prohibition of food, beverage and medicinal products has been on the rise several times in Muslim societies, as in the case of 2000, Indonesian Muslims were overwhelmed with Monosodium Glutamate (MSG) products in their production process using a catalyst from Bactosoytone containing pig enzymes, issued a fatwa to revoke the product from circulation and declare haram for consumption.After that, 2016 was raised again the case with the bakery products of famous brands in Indonesia, which before the product has been labeled halal, was circulated on the prohibition of the materials used in the manufacture of some types of their cakes. This creates anxiety for the people of Indonesia, especially Muslims.This study aims to describe about ethical theory and good corporate governance in Islam and describe its implications for violations of ethics and governance in sharia business and offer solutions and ways to overcome them. This research is descriptive research by using library research approach (library research). By describing the theory of ethics and governance then its implications for the impact of the problem of violations of halal business in Indonesia, and formulate solutions in the matter.In this study, the authors also offer the implementation of CSR on certification assessment that must be passed in 3 levels of Halal Product, Responsible Halal Product, Responsible Halal Business. It will motivate business people to fulfill these three levels, so that businesses that have ethics and good corporate governance and achieve the level of Islam, Faith, and Ihsan in business. 
Akuntabilitas Pengelolaan Alokasi Dana Desa dalam Perspektif Al-Muraqabah pada Desa Nipah Kuning Kecamatan Simpang Hilir Kabupaten Kayong Utara 2020 Kurniati, Pratiwi; Apriani, Devi
AKTIVA: Journal Of Accountancy and Management Vol 1 No 1 (2023): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v1i1.990

Abstract

This study aims to: find out how far the implementation of accountability is carried out by the government of the village of Nipah Kuning, Kecamatan Simpang Hilir, Kabupaten Kayong Utara district in managing village fund allocations.This study used qualitative methods: with data collection techniques in the form of open interviews which where then followed by testing the validity of the data using source triangulation techniques.Result: the studi show that all stage of village fund allocation management are the accountable. The village government has implemented the accountability of its ADD based on the al muraqabah concept, but at the supervision stage it is still not effective. Even so the village government has tried its best for the progress of its village. Penelitian ini bertujuan: untuk mengetahui seberapa jauh penerapan akuntabilitas yang dilakukan oleh pemerintahan desa Nipah Kuning, Kecamatan Simpang Hilir, Kabupaten Kayong Utara pada pengelolaan Alokasi Dana Desa.Metodologi: penelitian ini menggunakan metode kualitatif dengan teknik pengumpulan datanya berupa wawancara terbuka yang kemudian dilanjutkan dengan uji keabsahan data menggunakan teknik triangulasi sumber.Temuan: penelitian menunjukkan bahwa seluruh tahap pengelolaan alokasi dana desa sudah akuntabel. Pemerintah desa sudah menerapkan dengan baik terkait akuntabilitas dari perencanaan, pelaksanaan, dan pertanggungjawaban dari ADD-nya berdasarkan konsep al-muraqabah, tetapi pada tahapan pengawasannya masih belum efektif. Walaupun begitu pemerintah desa sudah berusaha sebaik mungkin memberikan yang terbaik untuk desa.
Rekonstruksi Laporan Keuangan Masjid berdasarkan ISAK 35 Pada Masjid Nurul Iman Kota Putusibau: Rekonstruksi Laporan Keuangan Masjid berdasarkan ISAK 35 Pada Masjid Nurul Iman Kota Putusibau Kurniati, Pratiwi; Sabirin, Sabirin; Anzil, Utin Rahmi
Jurnal Keuangan dan Perbankan Syariah Vol 1 No 2 (2020): Desember 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v1i2.1947

Abstract

The mosque only presents simple financial reports such as infaq reports/mobile charity boxes which are usually reported once a week with financial reports so that it can assess the accountability of the board/management for the duties, obligations and performance mandated to them. The purpose of this study is to determine the preparation of the financial statements of the Nurul Iman Mosque and the reconstruction of the Financial Statements at the Nurul Iman Mosque based on the Interpretation of Financial Accounting Standards No. 35. The research used by researchers is a qualitative approach with field research. Data collection techniques namely by: Observation, Interview and Documentation. The data obtained is a financial report made by the Treasurer of the Nurul Iman Mosque which is then processed, analyzed, and conclusions are drawn. The results of this study are: (1) Nurul Iman Mosque has not implemented the preparation of financial reports in accordance with ISAK No. 35 and still use the preparation of financial reports with the recording of income and expenses which are recorded in the Friday cash book. (2) Components in the financial statements of the Nurul Iman Mosque which must be made in accordance with ISAK No. 35 which refers to 5 Components, namely Statement of Financial Position, Statement of Comprehensive Income, Report on Changes in Net Assets, Statement of Cash Flows, and Notes to Financial Statements.
Analisis Pengelolaan Keuangan Zakat Pada BAZNAS Berdasarkan Peraturan BAZNAS Nomor 5 Tahun 2018 Fachrurazi; Kurniati, Pratiwi; Soqdiah, Nia Apri
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 7 No 2 (2022): Desember 2022
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/bisei.v7i2.3697

Abstract

This study aims to find out whether budgeting, receiving funds, depositing funds, disbursing funds, bookkeeping, filing and controlling zakat funds at BAZNAS Melawi Regency have adjusted BAZNAS regulations Number 5 of 2018 concerning Zakat Financial Management. This study used a qualitative descriptive research method which was measured using observation data, interviews and documentation. This research was conducted at the National Amil Zakat Agency (BAZNAS) in Melawi Regency. The results of this study indicate that: 1) Zakat budgeting in BAZNAS, Melawi Regency, the preparation of the budget has not been prepared in the form of an Annual Work Plan and Budget (RKAT). 2) Each receipt of zakat funds in the form of money either through the zakat funds reception counter or electronically must issue proof of deposit. Regarding the distribution of zakat funds, the management explained the purpose for which these funds were allocated, of course these funds were inseparable from the 8 asnaf who were entitled to receive zakat. 3) Zakat funds must be stored in a place that has an adequate security system with a clear person in charge. 4) The issuance of zakat funds at BAZNAS of Melawi Regency has not been included in the Annual Work Plan and Budget (RKAT), must obtain approval from the authorized official. 5) Bookkeeping BAZNAS for Melawi Regency records and is recognized according to the amount distributed to mustahik. BAZNAS of Melawi Regency still manages manual and conventional bookkeeping, 6) Archiving, for proof of the release of the filing budget at BAZNAS of Melawi Regency there are 3 banks 2 sharia 1 including a conventional bank. 7) The existence of a control system can provide adequate guarantees for the achievement of efficiency and effectiveness of zakat management. So that the purpose of the zakat can be achieved.
Co-Authors Anzil, Utin Rahmi APRIANI, DEVI Atiqah, Nur Fachrurazi Sabirin Sabirin, Sabirin Soqdiah, Nia Apri