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Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Terhadap Kualitas Laporan Keuangan Di Badan Amil Zakat Nasional Kota Bandung Aris Munandar; Ateng Mulyadi
Publica: Jurnal Pemikiran Administrasi Negara Vol 12, No 1 (2020): Administrasi Islam
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpan.v12i1.8638

Abstract

The potential of zakat in Indonesia is so great that it can become a financial solution to anticipate the problems of poverty and inequality in Indonesia. Likewise, the potential for zakat in the city of Bandung, which according to the calculations of experts can reach 2 trillion rupiahs per year, is very large to be managed professionally, but when viewed from the amount of existing zakat receipts it is only limited to 4.8 billion per year. So thus, the lack of income from zakat funds reflects the growing expectations of the public for the transparency or transparency and accountability of the management of zakat funds in the presence of financial reports. Therefore, the purpose of this study is to find out how much influence is given by financial accounting standards on the quality of financial reports at the National Amil Zakat Agency in the City of Bandung. The results of this study are that financial accounting standards significantly influence the quality of financial statements in the national amil zakat body.
Komunikasi politik populis: studi kasus gaya komunikasi Kang Dedi Mulyadi di media sosial Sofa Nurjajilah; Siti Maryam; Ateng Mulyadi
Jurnal komunikan Vol. 5 No. 2 (2026): Komunikan: Jurnal Komunikasi dan Dakwah
Publisher : Departemen Komunikasi dan Penyiaran Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jurnalkomunikan.v5i2.1075

Abstract

This study examines the populist political communication style of Kang Dedi Mulyadi (KDM), Governor of West Java since February 2025, on YouTube, Instagram, and TikTok. Social media has become the main arena in which Indonesian politicians build their image and reach the public directly, bypassing the framing of mainstream media. The research uses a qualitative case study approach with content analysis of purposively selected videos and posts accessed in July 2025. The analysis covers verbal narratives, visual representations, and the framing of public problems, read through Jagers and Walgrave's populist communication model, Moffitt's performative populism, and Chadwick's hybrid media system. The findings show four interrelated dimensions: people-centrism expressed through stories of elderly and poor citizens helped directly; anti-elitism directed at slow bureaucracy rather than at social groups; personalized performance on social media that turns governance into serial content; and Sundanese cultural symbols as a source of authenticity and legitimacy. The "excluded other" of classic populism is weak; KDM's populism is inclusive and paternalistic. The study concludes that KDM's style is effective in building emotional closeness, but its caseby-case logic risks displacing systemic policy and accountability. It recommends comparative studies and audience research on the long-term effects of digital cultural populism.