Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Ekspose: Jurnal Penelitian Hukum dan Pendidikan Al-Qashdu: Jurnal Ekonomi dan Keuangan Syariah Islamic Accounting and Finance Review
Roby Aditiya
UIN Alauddin Makassar
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
ANALISIS KINERJA KEUANGAN SEBAGAI BAROMETER KINERJA PEMERINTAH DAERAH KABUPATEN MAROS SULAWESI SELATAN Didi Permadi Sukur; Jamaluddin Majid; Suhartono Suhartono; Roby Aditiya
ISAFIR: Islamic Accounting and Finance Review Vol 2 No 2 (2021): ISAFIR Volume 2 No. 2 Desember 2021
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v2i2.23747

Abstract

The results of the study show the following: 1) The financial performance of the local government of Maros Regency in terms of the effectiveness ratio is in the effective category for the 2017-2019 fiscal year, while the 2020 budget year is in the less effective category due to the covid-19 pandemic; 2) The financial performance of the Maros district government in terms of the efficiency ratio during the 2017-2020 fiscal year is in the less efficient category. This is a separate alarm for the local government of Maros Regency to be wiser in determining and managing its regional budget; 3) The financial performance of the local government of Maros Regency in terms of the activity ratio is in the poor category because during the 2017-2020 budget year the ratio of operating spending is higher than the ratio of investment spending. In the future, the investment spending ratio should be more dominant in order to maintain public trust and maintain the sustainability of the financial performance of the Maros Regency local government in the long term; 4) The financial performance of Maros Regency in terms of the PAD growth ratio is in the bad category. In addition to the ratio which has continued to decline since the 2017 fiscal year, the ratio has also never reached 25%. This of course must be addressed by the local government of Maros Regency because the PAD target continues to increase every year so that its realization must also continue to be boosted.
PENGELOLAAN DAN PERLAKUAN AKUNTANSI ZAKAT PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN MAROS Husnul Khatima; Saiful Muchlis; Roby Aditiya
Al-Qashdu : Jurnal Ekonomi dan Keuangan Syariah Vol 2, No 1 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Ternate

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46339/al-qashdu.v2i1.718

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana pengelolaan zakat yang dilakukan oleh Badan Amil Zakat Kabupaten Maros serta untuk mengetahui bagaimana perlakuan akuntansi zakat (PSAK No 109) pada Badan Amil Zakat Nasional Kabupaten Maros. Metode penelitian yang digunakan adalah penelitian kualitatif. Hasil penelitian ini adalah bahwasanya pengelolaan zakat bagian pengumpulan yang dilakukan BAZNAS Kabupaten Maros menggunakan dua metode yakni autodebet dan penyetoran langsung di kantor BAZNAS Kabupaten Maros. BAZNAS Kabupaten Maros melakukan pendistribusian zakat melalui program Layanan Aktif BAZNAS, BAZNAS Tanggap Bencana, Lembaga Beasiswa BAZNAS, Mualaf Center BAZNAS, dan Rumah Sehat BAZNAS. BAZNAS Kabupaten Maros melakukan pendayagunaan melalui program yang direplikasi dari BAZNAS Pusat seperti, Lembaga Pemberdayaan Ekonomi Mustahik, Lembaga Pemberdayaan Peternak Mustahik, BAZNAS Microfinance Desa, dan Zakat Community Development. Penerapan PSAK 109 dalam laporan posisi keuangan, laporan perubahan dana, laporan aset kelolaan, laporan arus kas, dan catatan atas laporan keuangan di BAZNAS Kabupaten Maros telah berhasil mendapatkan opini Wajar Tanpa Pengecualian (WTP). Implikasi dari penelitian ini diharapkan dapat meningkatkan kepercayaan masyarakat Maros untuk berzakat di BAZNAS Maros. Dengan demikian, terjadi peningkatan jumlah pengumpulan zakat sehingga BAZNAS Maros dapat lebih banyak membantu masyarakt yang tidak mampu di Kabupaten Maros.
Legal protection for whistleblowers in uncovering fraud in government Raodahtul Odha Jannah; Suhartono Suhartono; Farid Fajrin; Roby Aditiya
Ekspose: Jurnal Penelitian Hukum dan Pendidikan Vol 21, No 1 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/ekspose.v21i1.2112

Abstract

This study aims to examine the extent to which whistleblowers play a role in detecting fraud in government and how the legal system in Indonesia provides protection for whistleblowers. This study uses a type of qualitative research with a library research approach.namely binding legal materials consisting of basic regulations (the 1945 Constitution of the Republic of Indonesia and its amendments regarding the protection of a whistleblower in exposing). , fraudin government, as corruption is rampant so that it is appropriate for whistleblowers to receive legal protection Provisions for legal protection for whistleblowers are implicitly contained in Law Number 13 of 2006 concerning Witness and Victim Protection Institutions and SEMA Number 2011 concerning Treatment of Actors (Persons), Complainant) and Author Witnesses who work together (Justice contributors). The types of whistleblowers provided by Indonesia are physical and psychological protection, special treatment when testifying in court, protection of legal status, and the possibility of compensation in the form of leniency.
Co-Authors Didi Permadi Sukur Farid Fajrin Husnul Khatima Jamaluddin Majid Raodahtul Odha Jannah Saiful Muchlis Suhartono Suhartono