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All Journal Jurnal Akuntansi Multiparadigma Akuntabel : Jurnal Ekonomi dan Keuangan Aktiva : Jurnal Akuntansi dan Investasi Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Jurnal Simki Economic
Agus Sugiono
Universitas Islam Madura
Humanities Economics, Econometrics & Finance Education Other

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Mekanisme Perubahan Anggaran Pendapatan Dan Belanja Desa 2020 (Studi Desa Plampaan Camplong Sampang) Titin Nurhasanah; Agus Sugiono
Jurnal Simki Economic Vol 6 No 1 (2023): Volume 6 Nomor 1 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v6i1.191

Abstract

The purpose of this study was to find out how the mechanism or stages of APBDes changes in Plampaan Camplong Sampang Village in 2020. This type of research is qualitative in nature with data collection using observation, interviews and documentation studies.The results of the study concluded that the mechanism or stages of changes to the 2020 Village Revenue and Expenditure Budget in the village of Plampaan Camplong Sampang had the following stages 1) Determine the reason why make the change. 2) The APBDes and RKPDes documents must be in accordance with their activities. 3) Conduct village meetings on changes to the RKPDesa and APBDes with the BPD. 4) The village secretary prepares the APBDes changes that are known by the village head. 5) Evaluating the Draft Village Regulation by the sub-district head regarding the changes to the APBDes. 6) Hold a village meeting in the context of establishing village head regulations regarding the elaboration of APBDes as well as establishing village head regulations regarding changes to APBDes with BPD based on Minister of Home Affairs Regulation No. 20 of 2018 concerning Village Financial Management and Regent Regulation No. 06 of 2018 concerning Village Financial Management.
Tinjauan Kritis Atas Pelaporan Keuangan Hotel Berbasis Syariah Maulidatul Hasanah; Agus Sugiono; Ach. Baihaki; Aminatus Zakhra
Jurnal Simki Economic Vol 7 No 1 (2024): Volume 7 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i1.545

Abstract

The purpose of this study is to review how the financial reporting process is carried out by the Cahaya Berlian Syariah Hotel. This study uses qualitative research by collecting data in the form of observations, interviews and documentation. The results of this study indicate that 1) The Cahaya Berlian Syariah Hotel uses an ijarah contract in accordance with PSAK 107, however the transactions carried out are not in accordance with the principles of sharia hotel governance because they use conventional banks so they have the potential to generate usury or non halal fund, 2) Buying and selling transaction in restaurants are in accordance with PSAK 102, however when canceling orders hotels do not calculate how much cost have been incurred in the order making process which can trigger losses for hotels and restaurants, 3) Financial reporting is not in accordance with PSAK 101, because the reporting is incomplete,. The zakat issued does not account or 2,5% of income, and the hotel does not separate non-halal funds rom conventional bank account so that the benevolent fund issued come from hotel and restaurant income.
Co-Authors Ach. Baihaki Aminatus Zakhra Aminatus Zakhra Aminatus Zakhra Aminatus Zakhra Anna Atika Maghfiroh Arifuddin Arifuddin Evi Malia Halimatus Sakdiyah Maulidatul Hasanah NURUL KARIMAH Samroni Samroni Titin Nurhasanah Toyyibatun Nisa’ Alawiyah Unti Ludigdo Zaki Baridwan