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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jati: Jurnal Akuntansi Terapan Indonesia Primanomics : Jurnal Ekonomi & Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Bilancia : Jurnal Ilmiah Akuntansi Al Maal: Journal of Islamic Economics and Banking Jurnal Proaksi JAZ: Jurnal Akuntansi Unihaz Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial jurnal syntax admiration INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Akuntansi AKTIVA Muhasabatuna: Jurnal Akuntansi Syariah Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Akuntansi'45 Economic Reviews Journal Expensive: Jurnal Akuntansi dan Keuangan Journal of Management, Economic, and Accounting Society
Sulaeman Sulaeman
Universitas Muhammadiyah Sukabumi
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Analysis of Zakat Distribution Accountability at BAZNAS Sukabumi City Based on the “Hadd Kifayah” Perspective Khoirunisa; Sulaeman; Idang Nurodin
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 8 No. 1 (2026): Juny
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v8i1.3984

Abstract

Zakat plays a strategic role in poverty alleviation, yet national zakat collection realization has only reached 5.6% of its potential. Strong administrative accountability does not necessarily reflect substantive effectiveness in improving mustahik welfare. This study aims to analyze the implementation of zakat distribution accountability at BAZNAS Kota Sukabumi, the welfare level of mustahik based on the Had Kifayah perspective, and the contribution of accountability to that welfare. The study employs a qualitative descriptive method with a case study design. Data were collected through in-depth interviews with six informants (two BAZNAS staff and four mustahik), observation, and documentation, then analyzed using Ellwood's (1993) four accountability dimensions and the seven Had Kifayah dimensions from Puskas BAZNAS (2024). The results show that zakat distribution accountability at BAZNAS Kota Sukabumi has been adequately implemented, marked by an unqualified (WTP) audit opinion for ten consecutive years, a seven-stage distribution SOP, and the integration of Had Kifayah into mustahik assessment. However, program and policy evaluation remains output-oriented rather than outcome-oriented. In terms of welfare, the housing and transportation dimensions were fulfilled for nearly all informants, while the food dimension showed the largest gap. Program accountability provided the most direct contribution to mustahik fulfillment of Had Kifayah. This study recommends the systematic development of an outcome evaluation system based on Had Kifayah.
Payroll Accounting System Analysis at CV Budi Karya Ananta Sidik Akbar; Idang Nurodin; Sulaeman Sulaeman
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.587

Abstract

The purposes of this study are: 1) To explain the implementation of the payroll accounting system at CV Budi Karya., 2) To find out the obstacles in the payroll accounting system at CV Budi Karya. This study used a qualitative method with a descriptive approach. Data collection techniques used observations, interviews, and documentation. The data analysis techniques used were: data collection, data reduction, data presentation and conclusion or verification. The results of this study indicate that the results of this study indicate that: 1) CV. Budi Karya is currently still using a manual payroll system, so the company's payroll system is not yet in line with the existing payroll accounting system theory. 2) Human resources are an obstacle in the application or implementation of the accounting system at CV Budi Karya. This is inseparable from the employee's educational background and competencies. Then the approach used in this system includes making context diagrams, and payroll procedures
Co-Authors Ade Sudarma Ade Sudarma Adela Pebriani Agistiya Rimadania Agung Muhamad Sidik Ai Iklimah Agustina Aizah Rahayu Al Hakim, Sofyan Ananta Sidik Akbar Andri Indrawan Arfa Alamsyah Astri Nurani Citra Intan Purnama Sari Darmo H Suwiryo Ela Nurlaelasani Elan Eriswanto elza Nurul Izzah Finna Julyana Gatot Wahyu Nugroho Idang Nurodin Ilham, Alipin Iqbal Noor Iqbal Noor Irfan Sophan Himawan Khoirunisa M Farhan fauzi Muhammad Rifki Alfarisi Muzdalifah, Nazia Nadia Nazia Nadia Muzdalifah Novitasari, Bela Pitri Pergiwa Rahmah Nurul Sa’diah Resti Heriyanti Rizki Hegia Sampurna Rizwan Nurdiansyah Sakti Alamsyah Salsa Maulina Siti Nurma Sari Sri Yulianti Suherli, Ian Rakhamawan Tanti Aulyza Putri Tina Kartini Venita Sofiani Verawati Khaniyasti Vivi Febrilian Azzira Yadi Janwari Zahra Laisha Anwar