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All Journal EL-MUHASABA Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Indonesian Journal of Islamic Religion and Culture
Riskiyatur Rohemah, Riskiyatur
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Social Sciences

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LAPORAN KEUANGAN BADAN AMIL ZAKAT NASIONAL (BAZNAS): PERSPEKTIF AKUNTANSI SYARIAH DAN PENCEGAHAN FRAUD Rohemah, Riskiyatur; Alim, Mohammad Nizarul
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 13, No 1 (2022): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v13i1.13590

Abstract

The Indonesian Institute of Accountants (IAI) as an accounting professional organization in Indonesia striven to contribute in the context of realizing a good accounting system for an OPZ, through the published of PSAK 109. This study aims to analyze and qualitatively the application of PSAK No. 109 on BAZNAS. This study used descriptive qualitative method. The data used in this research is secondary data. Secondary data is obtained from the financial statements of BAZNAS. Based on the data that has been obtained and the results of the analysis conducted by researchers through the analysis of the application of PSAK No. 109 in the financial statements of BAZNAS, that the financial statements of BAZNAS are due with PSAK No. 109 in terms of recording and completeness of its financial statements, although it does not include non-halal fund transactions. However, it is still necessary to improve the computerized system on financial reporting and monitoring system to prevent fraud in the financial statements presented so as to achieve public trust and transparency in publishing information about the financial statements.
Revealing The Meaning of Émbu in Buying and Selling Transactions in Madura: A Phenomenological Study Dewi, Ika Oktaviana; Setiawan, Nanang; Rohemah, Riskiyatur; Muria, Risky Mezi; Wahyudi, Imam
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 17, No 3: July - September 2024
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v17i3.26506

Abstract

This study aims to uncover the meaning behind the tradition of émbu in buying and selling transactions in Madura. The study employs a phenomenological approach focusing on the understanding and meanings attributed by the individuals involved. Data were gathered through participatory observation and in-depth interviews with émbu practitioners in several traditional markets in Madura. Émbu refers to the additional gift given by sellers to buyers after a transaction. The émbu tradition reflects trading ethics and strengthens social relationships among the Madurese community. The study findings indicate that the émbu tradition holds several significant meanings for the Madurese people. Émbu is seen as a symbol of appreciation, gratitude, efforts to maintain social harmony, and a marketing method. It helps foster customer loyalty and builds trust between sellers and buyers. Émbu enhances cultural solidarity and reinforces Madurese identity amidst economic globalization. This study contributes to strengthening the role of local wisdom in social and cultural values that influence economic practices in society. It underscores the importance of preserving local wisdom in the era of globalization as a form of cultural wealth worth preserving. The uniqueness of this research lies in uncovering the various complex dimensions of the émbu tradition, which have been underexplored in previous literature.
The Émbu Tradition in Madura: Integration of Islamic Values and Local Wisdom in Trading Wahyudi, Imam; Dewi, Ika Oktaviana; Setiawan, Nanang; Muria, Risky Mezi; Rohemah, Riskiyatur; Naila, Isrotun; Maisaroh, Sitti
Indonesian Journal of Islamic Religion and Culture Vol. 1 No. 2 (2024): Edisi II, Desember 2024
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

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Abstract

This study aims to examine the integration of Islamic values and local wisdom in the Émbu tradition in Madura which is applied in trade practices. The Émbu tradition is a manifestation of cultural locality that reflects the values of honesty, trust, and togetherness, which are in line with Islamic teachings. The study used a qualitative approach with field study methods and in-depth interviews with traders in Madura who still practice this tradition. The results of the study show that the Émbu tradition not only strengthens social relations among trading communities, but also creates an ethical and harmonious trading atmosphere, which contributes to consumer trust. The integration of this tradition with Islamic values enriches trade practices, while maintaining the cultural identity of Madura. The impact of this study is to provide insight into how local traditions can support economic development based on spiritual values, while also being a model for other regions with similar traditions
Co-Authors Imam Wahyudi Indrawan, Imam Wahyudi Maisaroh, Sitti Mohammad Nizarul Alim, Mohammad Nizarul Muria, Risky Mezi Naila, Isrotun Nanang Setiawan Oktaviana Dewi, Ika