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All Journal Studia Economica: Jurnal Ekonomi Islam Tasharruf: Journal Economics and Business of Islam Governors Aktiva: Journal Of Accountancy and Management Jurnal Keuangan dan Perbankan Syariah
Ningrum, Wulan Wahyu
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Religion Economics, Econometrics & Finance Social Sciences

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Penerapan Akuntansi Pondok Pesantren (Studi pada Toko Pondok Pesantren Sengkubang) Ningrum, Wulan Wahyu
AKTIVA: Journal Of Accountancy and Management Vol 1 No 2 (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.v1i2.1525

Abstract

Purpose: This study aims to find out how prepared the Islamic boarding school shop is to manage finances and to inform about the feasibility of financial management in the Sengkubang Islamic Boarding School shop.Design/methodology/approach: This study uses descriptive qualitative method, data collection techniques with documentation, observation, and interviews with the Islamic boarding school.Research Findings: The application of accounting in the Sengkubang Islamic Boarding School shop cannot be said to be perfect, but it is feasible to be used as financial information. Contribution/Originality/Novelty: Can be used as an evaluation material for the shop management of the Sengkubang Islamic Boarding School in improving the application of Islamic boarding schools accounting. Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui seberapa siap pihak toko pondok pesantren mengelola keuangan dan untuk menginformasikan tentang kelayakan pengelolaan keuangan yang ada di toko santri Pondok Pesantren Sengkubang.Desain / metodologi / pendekatan: Penelitian ini menggunakan metode penelitian kualitatif deskriptif, teknik pengumpulan data dengan dokumentasi, observasi, dan wawancara kepada pihak pondok pesantren.Temuan Penelitian: Penerapan akuntansi di toko Pondok Pesantren Sengkubang belum bisa dikatakan sempurna hanya saja sudah layak untuk dijadikan informasi keuangan.Kontribusi / Orisinalitas / Kebaruan: Dapat menjadi evaluasi bagi pengurus toko Pondok Pesanren Sengkubang dalam memperbaiki penerapan akuntansi pondok pesantren.
Peran Akuntan Dalam Era Digital: Transformasi Profesi Dan Keterampilan Baru Dalam Menghadapi Teknologi Dan Tuntutan Pasar Ningrum, Wulan Wahyu; Oktavia, Sarah; Jayanti, Fitri
Studia Economica : Jurnal Ekonomi Islam STUDIA ECONOMICA: Jurnal Ekonomi Islam | Vol. 10 | No. 2 | 2024
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30821/se.v10i2.20343

Abstract

This paper aims to explore the impact of digital technology on the accounting profession and analyse the new skills required to meet the challenges. In the rapidly evolving digital era, the role of accountants has undergone significant transformation along with the penetration of technology in business practices. Through an in-depth literature review, this research reveals how automation, big data analytics and artificial intelligence have changed the accounting landscape. In addition, this research also highlights the importance of new skills such as data analysis, communication, risk management in navigating this digital era. The result in this study is that the role of accountants in the digital era has undergone a significant transformation. In the future, the accounting profession will be increasingly linked to technological developments. Although technology can automate administrative tasks, the role of accountants will become more focused on strategic analysis and business consulting. Although technology can replace tools, the role of humans in professional judgement remains irreplaceable due to the complexity of professional judgement required
Developing a Maqashid Shariah-Based Green Accounting Model for Forest Fire Mitigation in West Kalimantan Ningrum, Wulan Wahyu; Hidayat, Samsul; Azimi, Aulia; Jayati, Fitri
Tasharruf: Journal Economics and Business of Islam Vol 10, No 1 (2025): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i1.3582

Abstract

Forest and land fires in West Kalimantan have become a serious issue with significant ecological and socio-economic consequences, including ecosystem degradation, increased carbon emissions that exacerbate climate change, and health crises caused by toxic haze. Despite government regulations prohibiting land clearing by burning, fires remain frequent, particularly in the palm oil plantation sector. This study aims to explore the potential integration of maqashid sharia-based green accounting as an innovative approach to enhance corporate accountability while supporting sustainable forest fire mitigation. Green accounting incorporates environmental impacts into financial statements, while maqashid sharia provides an ethical foundation for environmental responsibility. Employing a qualitative method with a literature review approach, this research identifies gaps in the application of green accounting within Indonesia’s forestry and plantation sectors. The findings suggest that integrating green accounting and maqashid sharia could offer a comprehensive solution to recurring fires. However, implementation is constrained by inadequate regulation and limited economic incentives for sustainability. This study contributes theoretically by bridging environmental accounting and Islamic ethics, and offers practical implications for policy development. The proposed conceptual model reinforces the role of value-based governance and Islamic ethical principles in advancing environmental accountability, particularly in regions vulnerable to ecological degradation such as West Kalimantan.
Analisis Sistem Informasi Akuntansi Pengumpulan Zakat di Badan Amil Zakat Nasional (BAZNAS) Kabupaten Mempawah: Analisis Sistem Informasi Akuntansi Pengumpulan Zakat di Badan Amil Zakat Nasional (BAZNAS) Kabupaten Mempawah syafitri, inda afria; Yulia, Yulia; Ningrum, wulan wahyu
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.v1i2.1950

Abstract

This study aims to determine how the Accounting Information System for Zakat Collection at the National Amil Zakat Agency (BAZNAS) of Mempawah Regency. To achieve the expected goals in this study, researchers used descriptive qualitative methods. The data collection techniques used are: observation, interview, and documentation. The data studied was obtained from the zakat collection report made by the zakat distribution section of BAZNAS Mempawah Regency. The result of this research is that BAZNAS Mempawah Regency still uses the old system, which is using manual recording system in its financial reporting. The system of recording, receiving, and distributing ZIS funds made is still not in accordance with relevant accounting policies. The advice given by researchers to BAZNAS is that the financial statements of BAZNAS Mempawah Regency should implement a web-based accounting information system to make it easier for the public to access the financial reporting system. As we know that the IAI (Indonesian Accounting Association) issued PSAK 109 in order to become the basis for amil zakat institutions in preparing and presenting the expected financial statements.
Transformation of Blockchain-Based Financial Recording Systems: Literature Review in Modern Accounting Olivia, Monica; Ningrum, Wulan Wahyu; Gianni, Fitri
GOVERNORS Vol. 4 No. 2 (2025): August-November 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i2.6859

Abstract

This study reviews the potential transformation of financial recording systems through the adoption of blockchain technology. Blockchain, as a decentralized digital ledger, enables transparent, secure, and immutable transaction recording. The study analyzes literature published from 2023 to 2025 and identifies key benefits, such as real-time reporting, automated auditing, reduced risk of data manipulation, and enhanced financial transparency. However, it also highlights major challenges, including high implementation costs, regulatory uncertainty, limited technological literacy among accounting professionals, and the complexity of integrating with legacy systems. The study concludes that effective blockchain adoption in modern accounting requires the development of digital accounting standards, targeted training programs to improve technological literacy, and collaboration between regulators, academics, and industry stakeholders. Further research is recommended to develop an implementation framework that aligns with accounting principles and professional ethics.
Co-Authors Aulia Azimi, Aulia Gianni, Fitri Jayanti, Fitri Jayati, Fitri Oktavia, Sarah Olivia, Monica Samsul Hidayat syafitri, inda afria Yulia Yulia