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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal AKSI (Akuntansi dan Sistem Informasi) J-ADIMAS (Jurnal Pengabdian kepada Masyarakat) Buana Information Technology and Computer Sciences (BIT and CS) Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Adbis : Jurnal Administrasi dan Bisnis Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan JAMER Journal of Public Accounting (JPA) PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING SmartComp
Ahmad Kudhori
Politeknik Negeri Madiun
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal AKSI (Akuntansi dan Sistem Informasi)

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Responsibility of Financial Management Institution Amil Zakat for Ahmad Kudhori; Hedi Pandowo
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 2 (2020)
Publisher : Politeknik Negeri Madiun

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Abstract

Knowing the understanding and preparation of financial reports by financial managers as a form of transparency is the aim of this study. Multiple case studies at the national amil zakat institution which is part of the regional zakat organization forum (FOZDA) in Madiun with descriptive qualitative analysis as the research method used. To collect data, the methods of observation, documentation and in-depth interviews were used to address informants who are in each of the zakat institutions that are members of the FOZDA. The results of this study indicate that the understanding of accounting, financial reports and applicable standards of the financial managers of the amil zakat institution is different, which is caused by the educational background, years of service and position of the institution in Madiun, whether as a branch office, unit or outlet. However, office governance, finance, management and human resources in institutions can work together, so that the compliance of the amil zakat institution in carrying out accounting (accounting) which produces output in the form of financial reports can run well, as a form of transparency and accountability to donors.
Amil Zakat Institute Compliance as A Form of Accountability from Accounting Aspects (Study in Madiun City) Ahmad Kudhori; Dian Kusumaningrum; Hedi Pandowo
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 1 (2020)
Publisher : Politeknik Negeri Madiun

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Abstract

This study aims to determine the compliance of amil zakat institutions in financial management (accountability) and legal status. The research method uses descriptive qualitative analysis with multiple case study models of amil zakat institutions which have zakat distribution in Madiun City. Case studies include: BAZNAS, Infaq Management Institute (LMI), Muhammadiyah Alms Alms Zakat Institution (LAZISMU), Yatim Mandiri, Amil Zakat Institute Alms Alms Nahdatul Ulama (LAZISNU), and Baitul Maal Hidayatullah in Madiun City. There are 6 key informants and 5 supporting informants. The results of this study indicate that not all institutions carry out the process of preparing a standard financial report, which refers to PSAK 109, namely zakat, infaq, and alms accounting. The educational background of the management and the policies of each institution in the preparation of financial statements results in the incompatibility of financial statements that are made with generally accepted accounting standards.
Analisis Kinerja Keuangan dan Alokasi Belanja Modal Pemerintah Daerah (Studi Kasus di Pemerintah Kota Madiun Tahun 2011-2015) Shinta Anggraeny; Ahmad Kudhori; Tri Lestariningsih
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 1 No. 1 (2016)
Publisher : Politeknik Negeri Madiun

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Abstract

Hasil penelitian ini menunjukkan bahwa kinerja keuangan yang diukur dengan rasio kemandirian keuangan, efisiensi PAD dan derajat desentralisasi serta alokasi belanja modal selalu mengalami kenaikan dari tahun 2011-2015. Hasil penelitian ini menunjukkan bahwa kinerja keuangan yang terdiri dari derajat desentralisasi, efektivitas PAD dan kemandirian keuangan secara simultan maupun parsial berpengaruh signifikan terhadap alokasi belanja modal. Nilai adjusted R2 sebesar 0,658 hal ini menunjukkan bahwa sebesar 65,80% variasi dari alokasi belanja modal dapat diterangkan oleh variabel desentralisasi fiskal, efektivitas PAD dan kemandirian keuangan, sedangkan 34,20% diterangkan oleh variabel lain yang tidak masuk dalam penelitian ini.
Analysis of Financial Audit and Shariah Audit at the National Amil Zakat Agency (BAZNAS) Madiun City Ahmad Kudhori; Hedi Pandowo
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 1 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i1.282

Abstract

The existence of groups or institutions engaged in the collection and distribution of zakat, infaq and alms funds has recently increased in number. Most of them are still not officially registered at the Ministry of Religion. As a form of accountability to mustahik, it is mandatory to carry out a financial audit and of course also a sharia audit. The Baznas of Madiun City as one of the amil zakat bodies established by law is also inseparable from these obligations, which have been financially audited by a public accounting firm and also a sharia audit by the Inspectorate General of the Ministry of Religion of the Republic of Indonesia. The purpose of this study was to analyze the problems in the findings of the sharia audit conducted by the Inspectorate General of the Ministry of Religion of the Republic of Indonesia with a financial audit conducted by the Public Accountant Office as a comparison at Baznas Madiun City. The research method uses a descriptive qualitative approach, collecting data by observation, documentation and interviews, in this case carried out with the leaders and implementers of the Madiun City Baznas. The results of this study are that there are several differences in the concept of assessment between the results of the sharia audit findings and the audit results from the Public Accounting Firm.
Co-Authors Agus Susanto Alfi Nur Rochmah Amir, Vaisal Anggraeny, Shinta Noor Aulia Puspita Diah Astama Dharmawan Iqbal Akbar Dian Kusumaningrum Farid majedi Fitriyah Zulfa Hamim Tohar Hamim Tohari Henidar Sofia Mi`raj Hizkia Adji Manahisa Juwita Arum Ardana Kirowati, Dewi Koerniawan Wibawa Laila Fidhiatul Latifah Lestariningsih, Tri Lutfiyah Dwi Setia Nur Fitriah Pandowo, Hedi Ramadhana Eka Wicaknono Shinta Anggraeny Sundaru Guntur Wibowo Trisna Ayu Oktavia Wahyu Pribadi Widodo, Nova Maulud