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ANALISIS IMPLEMENTASI AKUNTANSI SYARIAH DI BMT “X” KUDUS Umi Fauzul Naimah; Murtadho Ridwan
IQTISHADIA Vol 7, No 1 (2014): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v7i1.1100

Kajian ini bertujuan untuk mengetahui implementasi akuntansi syariah pada BMT “X” Kudus khususnya dalam laporan keuangannya. Data dihasilkan dari dokumentasi dan dianalisis dengan metode deskriptif, yaitu dengan membandingkan antara implementasi laporan keuangan dengan ketentuan dalam PSAK 101. Hasil kajian menunjukkan bahwa implementasi akutansi syariah dalam penyajian laporan keuangan BMT ‘X’ Kudus belum sepenuhnya sesuai dengan PSAK 101. Hal ini disebabkan karena Neraca BMT ‘X’ Kudus belum memisahkan antara kewajiban dengan Dana Syirkah Temporer (DST). Selain itu BMT ‘X’ Kudus juga masih menggunakan istilah “Laporan Sumber dan Pengggunaan Dana ZIS” dan “Laporan Sumber dan Penggunaan Dana Qardhul Hasan” padahal dalam PSAK 101 istilah tersebut sudah tidak digunakan lagi. BMT ‘X’ Kudus juga tidak mengikutkan catatan atas laporan keuangan dalam laporan keuangannya.Kata Kunci: Akuntansi, BMT, KeuanganANALYSIS OF THE IMPLEMENTATION OF SHARIA ACCOUNTING IN BMT ‘X’ KUDUS. This study aims to determine the implementation sharia accounting in BMT ‘X’ Kudus, especially in its financial statements. Data were generated from document and analyzed with descriptive method, by comparing the implementation of the financial statements with the provisions of PSAK 101. The results showed that the implementation of sharia accounting in preparing the financial statements BMT ‘X’ Kudus is not fully in accordance with PSAK 101. This is caused by the balance of BMT ‘X’ Kudus is not split between liabilities and temporary Syirkah Fund (DST). In addition BMT ‘X’ Kudus also still used the term “source report and uses of ZIS fund” and the “sources report and uses of funds Qardhul Hasan” whereas in PSAK 101 that term is not used anymore. BMT ‘X’ Kudus also does not include the notes to the financial statements in its financial statements.Keywords: Accounting , BMT, Financial

ANALISIS MODEL FUNDRAISING DAN DISTRIBUSI DANA ZIS DI UPZ DESA WONOKETINGAL KARANGANYAR DEMAK Murtadho Ridwan
Jurnal Penelitian Vol 10, No 2 (2016): JURNAL PENELITIAN
Publisher : LP2M IAIN kUDUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jupe.v10i2.1879

The success of the collection and distribution of ZIS funds determined by the management of fundraising and distribution adopted by the institution of zakat. There are several models of fundraising and distribution of ZIS funds that can be applied in managing the ZIS funds. UPZ is one part of the organization's most end zakat according to our regulations. UPZ has the authority to collect zakat and charity donation fund. This article aims to analyze the model of fundraising and distribution of ZIS funds in UPZ Wonoketingal village, Karanganyar, Demak. The approach used is a qualitative approach to observation, interviews, and documentation as methods of data collection. When the analysis of the data used is the analysis model of Miles and Huberman. The results showed that fundraising in the UPZ Wonoketinggal village combining two models, namely direct and indirect fundraising. Indirect fundraising is used to promote the program through announcements in lectures, town hall or at the time of Jumu'ah prayer. And direct fundraising committee UPZ done by visiting the houses of citizens directly. While the distribution model of ZIS funds applied consumerist traditional models and creative productive models. Consumptive traditional models used to distribute zakat fitrah, zakat mal for the poor, and funds charitable donation. While creative productive models used for the distribution of zakat mal for gharim.

WAKAF DAN PENDIDIKAN: Studi Kasus di Kabupaten Kudus Jawa Tengah Murtadho Ridwan; Lisa Irwit Santi
ZISWAF Vol 2, No 2 (2015): ZISWAF : Jurnal Zakat dan Wakaf
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

Waqf is one of the Islam teachings that aims to draw closer to God. Asidefrom being a religious, waqf have an important role in helping to providepublic facilities. This study aims to determine the contribution of waqf inproviding educational facilities in Kudus. The data that is used came fromthe documentation and analyzed by method Angka Partisipasi Kasar (APK).The results show that waqf in Kudus contribute in providing a means ofeducation both formal and non-formal. A total of 79.0% of formal educationmeans early childhood level, 23.4% of formal education means primary level,62.3% junior secondary level education facilities, and 68.8%, means of formaleducation at the senior secondary level provided by waqf in Kudus. In addition,formal education institutions waqf in Kudus also able provide 15.7% of earlychildhood age level, 27.1% of the population aged primary school level, 45.0%of junior high school age level, and 41.5% of high school age level. As for themeans of non-formal education, the waqf in Kudus used to build a boardingschool, Madrasah Diniyah and Orphanage.

ZAKAT VS PAJAK: STUDI PERBANDINGAN DI BEBERAPA NEGARA MUSLIM Murtadho Ridwan
ZISWAF Vol 1, No 1 (2014): ZISWAF : Jurnal Zakat dan Wakaf
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

This article aims to reveal the relationship between zakat and taxesin some Muslim countries. In the early days of Islam, an obligationimposed on the Muslim zakat was collected only managed by the State.However, over the time, and increased state spending needs, then inaddition to zakat, Muslims are also burdened with dharibah (tax) tocover the budget deficit. This article is produced from the literaturefrom a variety of sources with inductive method. Results of the studyfound that the relationship between zakat and taxation in Saudi Arabia,Malaysia and Indonesia had a significant difference. Saudi Arabiaenforces a single obligation means Muslim citizens who already payzakat is not obligated to pay taxes. When Malaysia imposed a charityas a tax deduction if the charity paid out in the institution’s officialcharity. While Indonesia imposed a system of tax deduction in thesense, zakat which has been paid residents can reduce taxable income.

ANALISIS IMPLEMENTASI REGULASI ZAKAT: (Kajian di UPZ Desa Wonoketingal Karanganyar Demak) Murtadho Ridwan
YUDISIA : Jurnal Pemikiran Hukum dan Hukum Islam Vol 7, No 2 (2016): Yudisia
Publisher : Program Studi Hukum Keluarga Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/yudisia.v7i2.2164

This article analyzes the implementation of Zakat‟s regulation in UPZ Wonoketingal Villlage. Data were gathered through documentation and interviews. Result shows that collecting process of zakah condected by UPZ Wonoketingal is in accordance with regulations. UPZ has collected zakat of wealth every harvest time and personal zakat every year. However, its distributions seems to violate the Article of 46 (3) of PP No 14 Year 2014. Despite its limitations, UPZ Wonoketingal presents weekly report on their program after Friday prayer. The report is also sent to BAZCAM.

PENYELESAIAN SENGKETA PERBANKAN SYARIAH DI INDONESIA Murtadho Ridwan
MALIA: Journal of Islamic Banking and Finance Vol 1, No 1 (2017)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v1i1.3983

The development of sharia banking and finance institutions is so fast,but in terms of laws and regulatory regulations are still left behind. Among the regulations that still need to be addressed is the regulation related to the settlement of dispute sharia banking business. Where in this case there are still juridical problems, namely the dualism of judicial authority in the settlement of Islamic banking disputes. The result of the study shows that the settlement of Islamic banking dispute in Indonesia can be done through two lines, both litigation and nonlitigation channels. Religious Courts are the competent jurisdiction to resolve Islamic banking disputes on litigation channels, while through non-litigation channels can be done through deliberation, banking mediation, shariah arbitration and judiciary within the General Courts. The National Shariah Arbitration Board (BASYARNAS) is the most strategic forum for resolving the dispute over sharia banking because BASYARNAS can resolve disputes quickly, simply, and at a low cost. Keywords:sharia,dispute,jurisdiction,litigation

PENYELESAIAN SENGKETA PERBANKAN SYARIAH DI INDONESIA Murtadho Ridwan
MALIA: Journal of Islamic Banking and Finance Vol 1, No 1 (2017)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v1i1.3983

The development of sharia banking and finance institutions is so fast,but in terms of laws and regulatory regulations are still left behind. Among the regulations that still need to be addressed is the regulation related to the settlement of dispute sharia banking business. Where in this case there are still juridical problems, namely the dualism of judicial authority in the settlement of Islamic banking disputes. The result of the study shows that the settlement of Islamic banking dispute in Indonesia can be done through two lines, both litigation and nonlitigation channels. Religious Courts are the competent jurisdiction to resolve Islamic banking disputes on litigation channels, while through non-litigation channels can be done through deliberation, banking mediation, shariah arbitration and judiciary within the General Courts. The National Shariah Arbitration Board (BASYARNAS) is the most strategic forum for resolving the dispute over sharia banking because BASYARNAS can resolve disputes quickly, simply, and at a low cost. Keywords:sharia,dispute,jurisdiction,litigation

ANALISIS MODEL FUNDRAISING DAN DISTRIBUSI DANA ZIS DI UPZ DESA WONOKETINGAL KARANGANYAR DEMAK Murtadho Ridwan
Jurnal Penelitian Vol 10, No 2 (2016): JURNAL PENELITIAN
Publisher : LP2M IAIN kUDUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jupe.v10i2.1879

The success of the collection and distribution of ZIS funds determined by the management of fundraising and distribution adopted by the institution of zakat. There are several models of fundraising and distribution of ZIS funds that can be applied in managing the ZIS funds. UPZ is one part of the organization's most end zakat according to our regulations. UPZ has the authority to collect zakat and charity donation fund. This article aims to analyze the model of fundraising and distribution of ZIS funds in UPZ Wonoketingal village, Karanganyar, Demak. The approach used is a qualitative approach to observation, interviews, and documentation as methods of data collection. When the analysis of the data used is the analysis model of Miles and Huberman. The results showed that fundraising in the UPZ Wonoketinggal village combining two models, namely direct and indirect fundraising. Indirect fundraising is used to promote the program through announcements in lectures, town hall or at the time of Jumu'ah prayer. And direct fundraising committee UPZ done by visiting the houses of citizens directly. While the distribution model of ZIS funds applied consumerist traditional models and creative productive models. Consumptive traditional models used to distribute zakat fitrah, zakat mal for the poor, and funds charitable donation. While creative productive models used for the distribution of zakat mal for gharim.

ANALISIS IMPLEMENTASI AKUNTANSI SYARIAH DI BMT “X” KUDUS Umi Fauzul Naimah; Murtadho Ridwan
IQTISHADIA Vol 7, No 1 (2014): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v7i1.1100

Kajian ini bertujuan untuk mengetahui implementasi akuntansi syariah pada BMT “X” Kudus khususnya dalam laporan keuangannya. Data dihasilkan dari dokumentasi dan dianalisis dengan metode deskriptif, yaitu dengan membandingkan antara implementasi laporan keuangan dengan ketentuan dalam PSAK 101. Hasil kajian menunjukkan bahwa implementasi akutansi syariah dalam penyajian laporan keuangan BMT ‘X’ Kudus belum sepenuhnya sesuai dengan PSAK 101. Hal ini disebabkan karena Neraca BMT ‘X’ Kudus belum memisahkan antara kewajiban dengan Dana Syirkah Temporer (DST). Selain itu BMT ‘X’ Kudus juga masih menggunakan istilah “Laporan Sumber dan Pengggunaan Dana ZIS” dan “Laporan Sumber dan Penggunaan Dana Qardhul Hasan” padahal dalam PSAK 101 istilah tersebut sudah tidak digunakan lagi. BMT ‘X’ Kudus juga tidak mengikutkan catatan atas laporan keuangan dalam laporan keuangannya.Kata Kunci: Akuntansi, BMT, KeuanganANALYSIS OF THE IMPLEMENTATION OF SHARIA ACCOUNTING IN BMT ‘X’ KUDUS. This study aims to determine the implementation sharia accounting in BMT ‘X’ Kudus, especially in its financial statements. Data were generated from document and analyzed with descriptive method, by comparing the implementation of the financial statements with the provisions of PSAK 101. The results showed that the implementation of sharia accounting in preparing the financial statements BMT ‘X’ Kudus is not fully in accordance with PSAK 101. This is caused by the balance of BMT ‘X’ Kudus is not split between liabilities and temporary Syirkah Fund (DST). In addition BMT ‘X’ Kudus also still used the term “source report and uses of ZIS fund” and the “sources report and uses of funds Qardhul Hasan” whereas in PSAK 101 that term is not used anymore. BMT ‘X’ Kudus also does not include the notes to the financial statements in its financial statements.Keywords: Accounting , BMT, Financial

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