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All Journal JURNAL PENDIDIKAN TAMBUSAI LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Minhaj: Jurnal Ilmu Syariah Finansha: Journal of Sharia Financial Management Ar-Ribhu: Jurnal Manajemen dan Keuangan Syariah Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Formosa Journal of Applied Sciences (FJAS) Adl Islamic Economic Asian Journal of Philosophy and Religion Journal of Islamic Economics Lariba Finance LA RIBA: Jurnal Perbankan Syariah
Zahida I’tisoma Billah
Universitas Islam Zainul Hasan Genggong Probolinggo
Religion Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Finance

 1 
PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERDASARKAN PP NOMOR 71 TAHUN 2010 PADA LAPORAN KEUANGAN DINAS PUPR KABUPATEN PROBOLINGGO Yelni; Abd Ghafur; Zahida I'tisoma Billah
Finance : Journal of Accounting and Finance Vol. 1 No. 2 (2023): Volume 1 Nomor 2, Oktober 2023
Publisher : Finance : Journal of Accounting and Finance

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Abstract

Penerapan Standar Akuntansi pemerintahan (SAP) berbasis akrual yang baik dalam penyusunannya akan mempengaruhi opini yang diberikan oleh BPK terhadap Laporan Pengelolaan keungan Daerah. Laporan Hasil Pemeriksaan LKPD Kabupaten Probolinggo untuk kesepuluh kalinya secara berturut-turut mendapatkan Opini Wajar Tanpa Pengecualian (WTP).  Penelitian ini bertujuan untuk mengetahui Penerapan Standar Akuntansi Berbasis Pemerintahan Berdasarkan PP Nomor 71 Tahun 2010 pada  Laporan Keuangan Di Dinas PUPR Kabupaten Probolinggo dan untuk mengetahui apa saja faktor-faktor yang mempengaruhi dalam penyusunan Laporan Keuangan di Dinas PUPR Kabupaten Probolinggo Berdasarkan PP Nomor 71 Tahun 2010. Hasil Penelitian ini menunjukkan bahwa Penerapan Standar Akuntansi Pemerintahan pada penyusunan laporan keuangan Dinas PUPR Tahun Anggaran 2022 sudah diterapkan sepenuhnya sesuai dengan Peraturan Pemerintah Nomor 71 Tahun 2010 Tentang Penerapan Standar Akuntansi Pemerintahan. Adapun faktor-faktor yang mempengaruhi dalam Penerapan Standar Akuntansi pada Laporan Keuangan di Dinas PUPR Kabupaten Probolinggo yaitu Sumber Daya Manusia (SDM) dan Sarana Dan Prasarana keduanya sangat berpengaruh dalam penyusunan laporan keuangan.
PERAN BMT MASLAHAH CAPEM GENDING PADA PERKEMBANGAN USAHA  MIKRO KECIL MENENGAH ( UMKM ) Zahida; Erike Devliana Vinuri
Finance : Journal of Accounting and Finance Vol. 1 No. 2 (2023): Volume 1 Nomor 2, Oktober 2023
Publisher : Finance : Journal of Accounting and Finance

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Abstract

Financial institutions have played a very large role in the development and growth of modern industrial society. BMT is included in the Sharia Financial Institutions which are operated on the principle of profit sharing, trying to grow and develop micro, small and medium enterprises, in order to raise the level and dignity and defend the interests of the poor. The aim of this research is to determine the role of BMT in empowering micro businesses and the potential of businesses financed at Baitul mal wa tamwil (BMT) to develop economic activities so that they provide positive, prosperous and of course more independent results. This research is qualitative research with a descriptive research type, and the research data is taken from first-hand data, namely customer perceptions and second-hand statements that can be trusted. Data collection techniques include interviews, observations and information from books, articles, journals and theses. Research findings show that BMT plays an important role in empowering micro businesses by providing financing in accordance with sharia and cooperative work operational agreements. That way, MSMEs will become more advanced and able to absorb workers, which of course will help a lot in economic development and alleviating poverty due to reduced employment opportunities.
Co-Authors Abd Ghafur Ambar Nauratil Jannah Atikatur Rifkia Cici Widya Prasetyandari Daulah Husnani Erike Devliana Vinuri Fatin Ambar Sari Hafidhotul Mufidah Haqqul Yaqin Ima Hazimah Iskarimah Moh. Abd. Rahman Mohammad Ilyas Mohammad Zainal Abidin Nuntupa Nuri Fara Daisil Jinnani NURUL ISTIFADHOH Siti Romjah Wahyu Nuril Khotimah Yelni Zurna Makkiyah