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All Journal Journal of Islamic Accounting and Tax (JIATAX) Jurnal Pengabdian Kepada Masyarakat
Yusna Yusna
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Pemaknaan Aset Waqaf dan Bentuk Pelaporanya di Pondok Pesantren Daruttaqwa Gresik Nur Syamsiyah; Ari Kamayanti; Yusna Yusna
JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 2 (2019): September 2019
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v2i2.1283

Abstract

The purpose of this study is to know the Waqaf Asset Treatment and the form of Reporting at Daruttaqwa Gresik Islamic Boarding School. This is a descriptive research. The data used are primary data in the form of interviews with caregivers (Nyai), Deputy Head of Pondok, Treasurer, Hodam and Santri. Secondary data are in the forms of documentation. The results of the study show that the value of the waqaf’s perception as an Islamic boarding school asset is based on a will, blessing, reverence and sincerity. While Islamic boarding schools does not reflect the reporting in accounting rules by IAI (not the detail), but rather based on trust. On the other hand, Islamic boarding school accounting guidelines does not cover all the waqaf assets, which cause a discrepancy between the reality found in the pesantren and the pesantren accounting guidelines. The conclusion of this study is that the regulation of IAI have not been able to cover most of aspects in pesantren so that the pesantren value can’t be implemented in reporting their accounting report. It is suggested that IAI can help evaluate pesantren accounting guidelines so that the pesantren values can be implemented in reporting.
SOSIALISASI DAN IMPLEMENTASI PENANGANAN TRANSAKSI DAN AKAD SYARIAH PADA MAJLIS TA’LIM AN NISA JLN BAKUNG 04 KEL.LOWOKWARU KOTA MALANG Muwidha Muwidha; Mahmudatul Himma; Basuki Basuki; Yusna Yusna
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 7 No 2 (2020): JURNAL PENGABDIAN KEPADA MASYARAKAT 2020
Publisher : Publisher UPT P2M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.499 KB)

Abstract

The purpose of this Community Service Activity (PkM) is in the context of providing counseling, socialization and implementation to the public regarding sharia business transaction contracts to female members of the majlis ta'lim An-Nisa. In the beginning, the implementation will be carried out at the house of Jln. Daffodil 04 Lowokwaru Malang City. Because the pandemic period was finally based on the coordination of the PkM team, the Chairperson of the Majlis Ta'lim An-Nisa and the Takmir of the Fadhilah Mosque, the activities were carried out at the mosque by taking a schedule after the dawn congregation on Tuesday, August 18 and 25 2020. Hours 5:00 to 7:00. The number of participants was 46 people consisting of fathers and mothers.At the time of implementation, the material planned was presented smoothly. This material is considered important because to start a business based on sharia, the type and validity of transactions need to be properly understood. When the transaction is understood, then choose various sharia contract offerings to suit the needs of doing business.According to an Islamic perspective, Islamic law is created and implemented as a whole for nothing but the purpose of the benefit and welfare of the people in this world and the hereafter. To achieve this goal, Islamic law has several principles that underlie the implementation of these objectives, namely: 1) providing convenience and eliminating difficulties, 2) minimizing the burden, and 3) taking the path of stages.The findings and experiences in the implementation of PkM are expected to be a further phase to build awareness about being a true Muslim. Not only diligent in worshiping Allah (mahdhoh) but also have to build a better muammalah. Because in essence Islam, many teachings regulate how mu'ammalah is practiced more masive. Islam is a guidance for the creation of peace. Prosperity can be created if the community is relatively aware of and understands the level of welfare and the simplest measure of well-being is the adequacy of life and this certainly talks about the path of rizki and economic welfare.
Co-Authors Ari Kamayanti BASUKI BASUKI Mahmudatul Himma Muwidha Muwidha Nur Syamsiyah