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All Journal Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Akuntansi dan Keuangan Islam (JAKIs)
AHMAD BAEHAQI
Sekolah Tinggi Ekonomi Islam SEBI
Religion Economics, Econometrics & Finance Social Sciences

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MANAJEMEN PENGELOLAAN LEMBAGA AMIL ZAKAT DENGAN PRINSIP GOOD GOVERNANCE AGUS PERMANA; AHMAD BAEHAQI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 3, No 2 (2018): Juli - Desember 2018
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v3i2.195

Abstract

This study describes about the management of zakat based on good governance principles. The method of this study is using library research such as secondary data in the form of books, journal articles or other literature based on the topic being discussed. The results of this study show that good governance is required by LAZ to improve professional performance in order to meet the interests of stakeholders. The implementation of Good Governance Principles in the management of zakat is as follows: Transparency, it means that LAZ must apply the principle of information disclosure to stakeholders. Accountability, it means that LAZ must hold the principle of trust (accountable) in managing zakat funds. Responsibility, it means that LAZ is responsible for distributing zakat funds right up to mustahiq. Independency, it means that LAZ is managed independently and has no dependence on certain people or other institutions. Fairness, it means that LAZ should make every effort to be fair in distributing zakat funds for those who are entitled to it. Sharia Compliance, it means that the collection and distribution of zakat funds managed by LAZ must comply with the Islamic corridor.
Usulan Model Sistem Pengawasan Syariah Pada Perbankan Syariah Di indonesia Ahmad Baehaqi
Jurnal Dinamika Akuntansi dan Bisnis Vol 1, No 2 (2014): September 2014
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (637.514 KB)

Abstract

Supervision of Shariah compliance in the Islamic financial institutions is a DPS task This study analyzes and evaluates the compliance monitoring by taking the object of Islamic banking in Indonesia either approach or organizational systems approach. This study uses primary data in the form of interviews with 6 DPS on 6 BUS and secondary data from the report GCG 9 BUS 2011-2012. With inductive approach using content analysis and theoretical analysis, the results of this study indicate that the general practice of sharia compliance monitoring is still not optimal yet. Furthermore, this study proposes a model of supervision using a systems approach that aims to improve the supervision of such compliance. The model proposed in this study not only involve DPS, but also part of compliance, internal audit, and the audit committee of Islamic banking, as well as external audit and the Financial Services Authority (FSA) that acting as banking supervisor to replace BI.Supervision of Shariah compliance in the Islamic financial institutions is a DPS task This study analyzes and evaluates the compliance monitoring by taking the object of Islamic banking in Indonesia either approach or organizational systems approach. This study uses primary data in the form of interviews with 6 DPS on 6 BUS and secondary data from the report GCG 9 BUS 2011-2012. With inductive approach using content analysis and theoretical analysi, the results of this study indicate that the general practice of sharia compliance monitoring is still not optimal yet. Furthermore, this study proposes a model of supervision using a systems approach that aims to improve the supervision of such compliance. The model proposed in this study not only involve DPS, but also part of compliance, internal audit, and the audit committee of Islamic banking, as well as external audit and the Financial Services Authority (FSA) that acting as banking supervisor to replace BI.
Analisis Penerapan Akuntansi Lingkungan pada Rumah Sakit Umum Haji Surabaya Dalam Pandangan Maqashid Syariah Susi Susanti; Ahmad Baehaqi; Muhammad Asmeldi Firman
Jurnal Akuntansi dan Keuangan Islam Vol 9, No 2, Oktober (2021)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v9i2.223

Abstract

This study aims to analyze the application of environmental accounting in the Hajj public hospital in the view of maqashid sharia. The hospital which is the object of this research is RSU Haji Surabaya. This study uses a qualitative analysis method and a literature study approach. Sources of data use secondary data, namely in the form of journal literature and the official hospital website. Based on the research results, it is known that RSU Haji has implemented environmental accounting by issuing environmental costs. Costs incurred related to waste management at RSU Haji Surabaya consist of water costs, decoration service fees, cleaning service fees, waste management costs, building and building maintenance costs and road maintenance, irrigation, installation and network costs. The implication of environmental accounting at RSU Haji Surabaya is an implementation of objectives in maqashid sharia. Expenditures for maintaining the environment and buildings and treating hospital waste as a form of implementation of the goals of hifzdul nafs or protecting the soul and hifdzul bi'ah or protecting the environment, where the hospital prioritizes the comfort of patients and also the community around the hospital. In addition, the costs for providing facilities and infrastructure related to the provision of prayer rooms, wudlu places and separate bathrooms are the implementation of hifdzul dein or guarding religion.Keywords: Environmental Accounting, Waste, Hospital, Maqashid Syariah Penelitian ini bertujuan untuk menganalisis penerapan akuntansi lingkungan di rumah sakit umum haji dalam pandangan maqashid syariah. Rumah sakit yang menjadi objek penelitian ini adalah RSU Haji Surabaya. Penelitian ini menggunakan metode analisis kualitatif dan pendekatan studi literatur. Sumber data menggunakan data sekunder yaitu berupa literatur jurnal dan website resmi rumah sakit. Berdasarkan hasil penelitian diketahui bahwa RSU Haji telah menerapkan akuntansi lingkungan dengan mengeluarkan biaya-biaya lingkungan. Biaya yang dikeluarkan terkait pengelolaan limbah di RSU Haji Surabaya terdiri dari biaya air, biaya jasa dekorasi, biaya jasa kebersihan, biaya pengelolaan sampah, biaya pemeliharaan gedung dan gedung serta pemeliharaan jalan, irigasi, instalasi dan biaya jaringan. Penerapan akuntansi lingkungan di RSU Haji Surabaya merupakan implementasi tujuan maqashid syariah. Pengeluaran untuk memelihara lingkungan dan bangunan serta mengolah limbah rumah sakit sebagai wujud pelaksanaan tujuan hifzdul nafs atau menjaga jiwa dan hifdzul bi'ah atau menjaga lingkungan, di mana rumah sakit mengutamakan kenyamanan pasien dan juga masyarakat sekitar RSU. Selain itu, biaya penyediaan sarana dan prasarana seperti mushola, tempat wudlu dan kamar mandi terpisah merupakan pelaksanaan hifdzul diin atau menjaga agama.Kata kunci: Akuntansi Lingkungan, Sampah, Rumah Sakit, Maqasid Syariah
Co-Authors AGUS PERMANA Firman, M. Asmeldi Susi Susanti