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All Journal IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Magister Akuntansi Trisakti
Khalishah Ulfah
Universitas Islam Negeri Alauddin, Makassar
Religion Economics, Econometrics & Finance Education Social Sciences Other

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AMANAH AS A VALUE IN ZAKAT MANAGEMENT ACCOUNTING Muryani Arsal; Khalishah Ulfah; Muchriana Muchran
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 7 No 2 (2022): Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.7.2.2022.13-20

Abstract

This study aims to determine the accounting practices of zakat management in zakat management bodies. Descriptive qualitative was chosen to explain zakat management accounting with trust metaphor. The National Amil Zakat Agency (BAZNAS) of Makassar City and Wahdah Inspirasi Zakat (WIZ) of Jeneponto Regency were selected as research objects. The results showed that the accounting for the management of the Makassar City National Amil Zakat Agency and Wahdah Inspirasi Islamiyah Jeneponto Regency was a process of collecting, distributing, and utilizing zakat which was carried out with the characteristics of trust. To increase public trust, amil must apply a trustful approach in recognizing, measuring, disclosing, and presenting zakat received from muzakki. Abstrak This study aims to determine the accounting practices of zakat management in zakat management bodies. Descriptive qualitative was chosen to explain zakat management accounting with trust metaphor. The National Amil Zakat Agency (BAZNAS) of Makassar City and Wahdah Inspirasi Zakat (WIZ) of Jeneponto Regency were selected as research objects. The results showed that the accounting for the management of the Makassar City National Amil Zakat Agency and Wahdah Inspirasi Islamiyah Jeneponto Regency was a process of collecting, distributing, and utilizing zakat which was carried out with the characteristics of trust. To increase public trust, amil must apply a trustful approach in recognizing, measuring, disclosing, and presenting zakat received from muzakki.
Etika Bisnis Islam: Dapat Direalisasikan atau Hanya Sebatas Teori ? Khalishah Ulfah; Muryani Arsal
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 2 No. 3 (2022): Article Research Volume 2 Issue 3, November 2022
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v2i3.1823

Abstract

Abstrak: Latar belakang: Etika bisnis Islam merupakan faktor fundamental yang mengatur mengenai moral dan tindakan yang sesuai dengan Al-Quran dan Hadis yang harus dilakukan dalam berbisnis. Penelitian ini bertujuan untuk mengetahui praktek etika bisnis Islam dalam aktivitas bisnis apakah dapat diterapkan atau hanya pada tataran teori saja Metode: Pendekatan yang digunakan dalam penelitian adalah kualitatif deskriptif, dan data dikumpulkan dengan menelusuri dokumen dan hasil penelitian terdahulu mengenai praktek dan implementasi etika bisnis Islam dalam kegiatan bisnis. Hasil: Hasil penelitian mendapati pada umumnya perilaku yang digunakan berbisnis belum sesuai dengan etika bisnis Islam, terlebih lagi sangat jauh dari perilaku yang dicontohkan oleh Rasulullah SAW dalam berbisnis. Kesimpulan: Etika bisnis Islam belum dapat diterapkan dalam praktek berbisnis, meskipun pelaku bisnis mengetahui dan faham tetapi orientasinya masih bertujuan untuk memperoleh keuntungan dengan menggunakan cara yang menyimpang dari etika bisnis Islam.
DOES ENGAGEMENT IN INDONESIA MATCH WA’D ACCOUNTING? Muryani Arsal; Khalishah Ulfah; Ainun Arizah
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i2.17918

Abstract

Marriage is the longest form of worship in human history and is carried out in social interactions that lead to high accountability to humans and Allah SWT. In most cases, before the marriage is carried out, it is preceded by a khitbah, or a proposal, better known as an engagement. Engagement is a wa'd that will be carried out in the future without violating the shari’a and does not require accounting records. This study aims to determine the engagement that occurred from the perspective of Islamic accounting. The data collection method was carried out by distributing an online questionnaire through Google Forms within 12 hours and studying the related documentation in research journals. The criteria for respondents who filled it out were only those who had done an engagement, and 27 respondents filled out the questionnaire. The data is analyzed with a qualitative-descriptive approach. The study results indicate that the engagement, which is a wa'd, has shifted into an aqad (contract) due to an agreement regarding the rights and obligations of the parties involved in the engagement. The engagement shows that there is a gift and transfer of assets that are part of the mahar (dowry), as well as the imposition of a fine if one of the parties cancels the engagement. This phenomenon had an impact on changes in asset ownership, which in accounting must be recorded, and the risk of future fines in the event of cancellation. The results of this study can be used to increase knowledge related to Islamic accounting through the social paradigm.
Co-Authors Arizah, Ainun Muryani Arsal