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All Journal Economic Reviews Journal Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah
Eeng Juli Efrianto
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Religion Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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STUDI KOMPARATIF PROSEDUR DAN BIAYA AUDIT KONVENSIONAL DAN AUDIT SYARIAH Eeng Juli Efrianto
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 5, No 1 (2019)
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.v5i1.1718

Abstract

Kelahiran perbankan syariah tentu memunculkan harapan baru ditengahmasyarakat islam serta memunculkan tuntutan terhadap pemenuhan IslamicCompliance di setiap aktivitas Bank Syariah, selain itu tuntutan investorterhadap keandalan laporan keuangan perbankan syariah memicukebutuhan akan audit syariah. Studi komparasi bertujuan untuk melihatseberapa jauh perbedaan serta kesamaan antara prosedur dan biaya auditsyariah dan audit konvensional, apakah perbedaan ini yang memicukehadiran audit syariah, apabila tidak terdapat perbedan yang mendasarantara keduanya apakah kehadiran audit syariah masih diperlukan?
Implementasi Additive Ratio Assesment (Aras) Program Keluarga Harapan (PKH) Lansia dalam Meningkatkan Kesejahteraan Masyarakat Desa Pasar Kerkap Perspektif Ekonomi Islam Indri Febrianti; Khairiah Elwardah; Eeng Juli Efrianto
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.728

Abstract

Poverty is a complex issue that requires comprehensive strategies to address, including through the Family Hope Program (PKH), which provides cash assistance to poor households under certain conditions. This study aims to analyze the effectiveness of PKH in improving the welfare of the elderly in Pasar Kerkap Village using the Additive Ratio Assessment (ARAS) method. This method allows for a more systematic evaluation of the program's impact, particularly in the context of Islamic economics. The results indicate that the implementation of ARAS in PKH has improved the targeting of social assistance, although challenges remain in fund disbursement and community understanding. This study provides recommendations to enhance program transparency and socialization, as well as strengthen collaboration between the government and the community to ensure a more effective and sustainable program.
Co-Authors Indri Febrianti Khairiah Elwardah