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All Journal Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Sains Student Research Wealth: Journal of Islamic Banking and Finance
Maruf Hidayat
Unknown Affiliation
Biochemistry, Genetics & Molecular Biology Chemistry Economics, Econometrics & Finance Medicine & Pharmacology Other

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PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Pada Satker-Satker Wilayah Pembayaran Kantor Pelayanan Perbendaharaan Negara (KPPN) Merauke) Maria Suryaningsih; Maruf Hidayat
Jurnal Akrab Juara Vol 5 No 3 (2020)
Publisher : Yayasan Akrab Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini mengangkat permasalahan mengenai ketidakseragaman dalam penerapan standar akuntansi pemerintahan berbasis akrual di Lembaga lembaga pemerintahan, oleh karena itu penelitian ini bertujuan untuk mengetahui standar akuntansi pemerintahan berbasis akrual terhadap kualitas laporan keuangan. Variabel dependen dalam penelitian ini adalah kualitas laporan keuangan, sedangkan variabel independen dalam penelitian ini adalah standar akuntansi pemerintahan berbasis akrual. Jumlah sampel dalam penelitian ini adalah 75 responden, yang ditentukan dengan menggunakan rumus Slovin. Metode penelitian yang digunakan adalah metode kuantitatif, teknik analisis data yang menggunakan analisis regresi linear sederhana dan pengujian hipotesis menggunakan uji t. Hasil penelitian menunjukkan bahwa penerapan standar akuntansi pemerintahan berbasis akrual berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Hasil Penelitian Dikatakan berpengaruh karena standar akuntansi pemerintahan berbasis akrual yang diukur oleh beberapa indikator memiliki pengaruh yang positif dan signifikan. Standar akuntansi pemerintahan berbasis akrual dikatakan baik karena sebagian besar standar akuntansi pemerintahan berbasis akrual telah diterapkan dan dijalankan sesuai fungsi dan standar operasionalnya.
Shopee Coins in the Perspective of Sharia Economic Law Aang Asari; M. Khoirur Rofiq; Maruf Hidayat; Sukron
Wealth: Journal of Islamic Banking and Finance Vol. 4 No. 1 (2025): Wealth: Journal of Islamic Banking and Finance
Publisher : Faculty of Islamic Economics and Business, UIN Prof. K. H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/wealth.v4i1.13991

Abstract

Shopee is an application that has been available in Indonesia since 2015, providing a variety of features for its users. These include the Shopee Mall, the introduction of ShopeePay, and the launch of Shopee Live, along with rewards in the form of Shopee Coins for loyal customers. These coins can be used as discounts when purchasing products through the Shopee app. However, from the perspective of Islamic legal theory, these features are considered new and require an examination of their validity, including an analysis of the terms and conditions and the identification of the underlying mechanisms. This article focuses on exploring and describing the legal aspects of acquiring and using Shopee Coins. The research conducted for this article is based on library research methods. The author carefully examines and analyzes the information to achieve objective conclusions. The findings indicate that, firstly, the transactions involving Shopee Coin services are permissible and valid, as they meet the necessary terms and conditions. In muamalah jurisprudence, the acquisition of Shopee Coins falls under the Ju'alah contract. Secondly, the expiration period for using Shopee Coins does not impact the validity of obtaining them, since it lacks elements that could invalidate the Ju'alah contract. Nonetheless, Shopee should communicate the expiration provisions for these coins on its application page, ensuring that users are informed and do not feel disadvantaged by the policy.
Peran BAZNAS Kabupaten Purbalingga Dalam Mengurangi Kemiskinan Perspektif Sustainable Development Goals (Goal 1: No Poverty) Bagas Novi Ardhani; Maruf Hidayat
JOURNAL SAINS STUDENT RESEARCH Vol. 3 No. 6 (2025): Jurnal Sains Student Research (JSSR) Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v3i6.6788

Abstract

This study aims to analyze the implementation of BAZNAS Purbalingga programs and assess their relevance to the indicators of SDG Goal 1. This research uses a qualitative descriptive method. The results show that program implementation involves application, assessment, approval, disbursement, and evaluation, though challenges remain, such as mustahik dependency and limited data. From the SDGs perspective, BAZNAS contributes through consumptive programs (basic needs, health) and productive programs (business capital), which align with several Goal 1 indicators. However, its role is not yet optimal, requiring strategy reinforcement and stronger cross-sectoral synergy.
Co-Authors Aang Asari Bagas Novi Ardhani Maria Suryaningsih Rofiq, M Khoirur sukron