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All Journal International Journal of Nusantara Islam Jurnal Borneo Administrator: Media Pengembangan Paradigma dan Inovasi Sistem Administrasi Negara Global Review of Islamic Economics and Business Tazkia Islamic Finance and Business Review International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Al-Muzara'ah Jurnal Ekonomi & Keuangan Islam Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi dan Bisnis International Journal of Islamic Business and Economics (IJIBEC) JIA (Jurnal Ilmiah Akuntansi) Inovasi: Jurnal Ilmiah Ilmu Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial International Journal of Zakat (IJAZ) Jurnal Akademi Akuntansi (JAA) Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Wahana Pendidikan Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Akuntansi dan Keuangan Indonesia Media Riset Akuntansi Auditing & Informasi Eduvest - Journal of Universal Studies International Research Journal of Business Studies International Journal of Islamic Business and Economics (IJIBEC) E-Jurnal Akuntansi
Siswantoro, Dodik
Departemen Akuntansi Universitas Indonesia
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Effectiveness of Social Media in Waqf Fundraising: A Case Study of Residential Land Waqf Dodik Siswantoro; Mariati Aprilia Harahap
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol. 18 No. 2 (2025): AL-AWQAF : Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.v18i2.518

Abstract

Abstract: The objective of this paper is to assess the effectiveness of socialmedia-based fundraising as advertisement for a land waqf fund within aresidential complex. This study employs the qualitative data study usingsocial media platforms Instagram, Facebook, Kitabisa.com, SEO, Tiktok,and YouTube collected between 2020 and 2025 to analyze reach,engagement, and donation conversion, complemented by archivalfundraising records. The results indicate that social media advertising is noteffective, as few people are interested in contributing waqf funds throughthis method. This may be attributed to the fact that the term "waqffund for complex & quot; is not widely recognized, making it unsuitablefor this type of advertisement.
Should One Perform Hajj Pilgrimages without Paying Zakat? Proposing an Integrating System between Zakat and Hajj Siswantoro, Dodik; Harahap, Mariati Aprilia
International Journal of Zakat Vol 11 No 1 (2026): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v11i1.788

Abstract

PurposeThis study aims to examine the legality and mechanism of requiring Hajj pilgrims to pay zakat before performing the Hajj pilgrimage. It seeks to clarify the normative obligation of zakat for financially capable Muslims and to assess the need for a monitoring system prior to Hajj departure. Design/Methodology/ApproachThe study applies a qualitative research method. It collects primary and secondary data from legal documents, scholarly literature, and other relevant sources. The data are analyzed systematically to evaluate the legal basis and institutional mechanism for linking zakat payment with Hajj administration. FindingsThe findings show that many Hajj pilgrims have not fulfilled their zakat obligations before undertaking Hajj. This condition reflects limited awareness and weak institutional monitoring. The study proposes integrating e-zakat digital data with e-SPT and e-Hajj systems to ensure compliance. Through this integration, prospective Hajj and ‘umrah pilgrims can be verified systematically to confirm that they have fulfilled their zakat obligations. Research limitations/implicationsThe study is limited to normative and conceptual analysis without empirical field testing of the proposed integration system. Future research can conduct pilot implementation studies and evaluate the legal, administrative, and technical feasibility of integrating zakat and Hajj databases. Practical implicationsThe proposed system offers a policy framework for religious authorities and zakat institutions to strengthen zakat compliance among prospective Hajj pilgrims. It can improve zakat collection and enhance coordination between zakat management bodies and Hajj administration agencies. Social implicationsThe integration mechanism can increase awareness and discipline in fulfilling zakat obligations. It reinforces the principle that financial capability for Hajj includes compliance with zakat, thereby strengthening social justice and redistribution within the Muslim community. Originality/valueThis study highlights the sequential obligation of zakat before Hajj within the Pillars of Islam and proposes a digital integration model between zakat and Hajj systems. It contributes a new institutional approach to aligning religious obligations with digital governance mechanisms.
Evaluation of Financial and Operational Performance at BLU-Status Health Polytechnics: Multiple Case Study of 34 Ministry of Health Polytechnics Muhammad Rizky Bahy Mu'afa; Dodik Siswantoro
Eduvest - Journal of Universal Studies Vol. 6 No. 4 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i4.52565

Abstract

This study evaluates the financial and operational performance of thirty-four Public Service Agency (BLU) Health Polytechnics over 2022 to mid-2025 within the framework of Government Regulation No. 74 of 2012 and Ministry of Finance Regulation No. 202/PMK.05/2022. The method was a multiple-case qualitative study using within-case and cross-case descriptive analyses of Monitoring of Financial and Operational Performance (MKKO) data, performance contracts, and focus group discussions, followed by descriptive and diagnostic analyses applying the 5 Whys and the 4P/S categories (People, Process, Policy, System). The results show high dependence on single tuition fees, limited diversification of non-tuition revenue, a large share of non-academic expenditures, gaps between revenue and academic cost per student, uneven admissions selectivity, strong graduate tracer coverage but highly varied job placement within six months, unbalanced research productivity and down streaming, and unproportional lecturer and staff ratios and ranks. Policy implications emphasize performance-based governance, minimum shares for academic spending, cost-per-service calculations in the business and budget plan, standardized tracer studies, workforce planning and workload rebalancing, and the acceleration of research down streaming and revenue diversification.
Transformation Proposal for Tax Audit Policy in Indonesia: A Comparative Study on the Implementation of Tax Audit Policy in the Netherlands Juwono, Vishnu; Sardjono, Lucas Filberto; Nagoro, Lambang Pujo; Rini, Esi Sekar; Siswantoro, Dodik
Jurnal Borneo Administrator Vol. 18 No. 1 (2022): April 2022
Publisher : Pusjar SKPP Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24258/jba.v18i1.886

Abstract

A tax audit policy is intended to increase taxpayer compliance and trust towards tax authority. In Indonesia, the low level of trust carried out by tax audits observed from the taxpayer compliance level shows the shortcoming of implementing the tax audit system. Based on this phenomenon, this study is conducted to describe problems regarding the implementation of tax audit policy in Indonesia and provide recommendations for the Indonesian tax authority to transform tax audit policy practised by the tax audit system in the Netherlands. The Netherlands was selected as the research site, for this country is one of the OECD pioneers and has been part of AEoI. This study applied a qualitative approach. An in-depth interview was used to collect the data from competent parties in tax audits, both in Indonesia and the Netherlands. The findings showed that two factors caused the shortcoming of the tax audit system in Indonesia. First, the database was not maximal due to nonoptimal digitalisation and data integration. Second, the selection system for taxpayers to be audited was closed. Therefore, this study recommends that tax authorities in Indonesia develop an accountable and reliable tax audit system as implemented by tax authorities in the Netherlands. Tax audit optimisation can be done by increasing the database through digitalisation and data integration to facilitate information exchange. After implementing policy transformation, it is expected that taxpayer compliance and tax legitimacy will also increase
Cash Management in the Revenue Treasury of the Directorate General of State Assets Rizky Cahyo Wibowo; Dodik Siswantoro
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Cash management within the Revenue Treasurer of the Directorate General of State Assets (DJKN) remains a recurring issue identified by the Audit Board of Indonesia (BPK) in its 2024 audit. This study aims to identify the root causes of suboptimal cash management practices in the Revenue Treasurer and propose recommendations for improvement. This research adopts a case study approach using qualitative methods. Data were collected through document reviews and in-depth interviews with key stakeholders. The analysis was conducted within the framework of Governance, Risk Management, and Compliance (GRC), with research stages following the Soft Systems Methodology (SSM). The findings identify three primary root causes: weaknesses in governance processes and structures, limitations in human resource capabilities, and inefficiencies in the utilization of technology and information systems.Based on these findings, this study recommends that DJKN strengthen stakeholder engagement and oversight, enhance the competency of personnel involved in cash management, and further develop and optimize the use of technology and information systems for managing non-tax revenue cash flows within the Revenue Treasurer.
The Effect of Budget Management Quality and Internal Audit to Financial Statement Quality in the Ministries and Agencies Inayattulloh, Muhammad Ramdhan; Siswantoro, Dodik
Jurnal Akuntansi dan Bisnis Vol 19, No 2 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.953 KB) | DOI: 10.20961/jab.v19i2.431

Abstract

The government’s financial statement represents the state’s financial management accountability. This research aims to analyze the factors that influence the quality of the state’s financial statement using the variables of the state’s budget management quality and internal audit. This research observed 52 data that covered the period of 2015 – 2017 using the multiple linear regression analysis based on data panel. The variable also uses control variable to analyze data properly such as size and work unit. Results of the research suggest that the budget management quality and internal audit has a positive effect on the central government’s financial statement quality. This is also supported by correlation test of Pearson. Each ministry and agency should be empowered the budget management quality and internal audit to support the financial statement quality in ministries and agencies. As public sector institution control of budget should be the main concern to create good financial statement quality. This may the first paper which analyze factors of budget management quality and internal audit to financial statement quality in ministries and agencies. Research in public sector especially for government is rare as the data may not be available.
Co-Authors A Muh Fadhil Wiguna A.A. Ketut Agung Cahyawan W Abdul Ghafar Ismail Abdul Ghafar Ismail Abdullah, Wasilah Afifah S, Fithriyyah Nur Agus Munandar Anak Agung Istri Sri Wiadnyani Andri Satria Himawan Anggia Rizki Nurpratiwi Anisa Ramadhini Trianaputri Debby Faras Ayu Dewi, Miranti Kartika Elychia Roly Putri Harahap, Mariati Aprilia Hasna Nuzulia Yusmina, Khoirunnisa Hendryani, Sary Inayattulloh, Muhammad Ramdhan Jessica Vianto Khan, Muhammad Arsalan Khan, Muhammad Arsalan Lupita Widyaningrum Mariati Aprilia Harahap Mohammad Soleh Nurzaman Muhammad Rizky Bahy Mu'afa Nagoro, Lambang Pujo Naida Nur Alfisyahri Naida Nur Alfisyahri, Naida Nur Pratiwi, Maisya Raharjo, Soemarso Slamet Rahman, Abid Ur Rahman, Abid Ur Retno Yuliati Rhamdania, Hannyva Rini, Esi Sekar Riszka Indriani Rizky Cahyo Wibowo Sardjono, Lucas Filberto SATRIYAS ILYAS Shahul Hameed Mohamed Ibrahim Shahul Hameed Mohamed Ibrahim Silvino Violita, Evony Slamet Raharjo, Soemarso Sri Nurhayati Sri Nurhayati Sri Nurhayati Vishnu Juwono, Vishnu Wijoseno Lelono