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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Riset Akuntansi dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Journal Research of Economics and Bussiness Populer: Jurnal Penelitian Mahasiswa International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Paradoks : Jurnal Ilmu Ekonomi Jurnal Kendali Akuntansi Amkop Management Accounting Review (AMAR) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Manajemen Kreatif Jurnal Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Journal of Accounting, Management, Economics, and Business Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan IIJSE Moneter : Jurnal Ekonomi dan Keuangan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Pajak dan Manajemen Keuangan Journal of Ekonomics, Finance, and Management Studies
Hendra Harmain
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Implementation of Accounting for Zakat and Infaq Funds at Baznas in Medan Based on PSAK No. 109 Suhaila Zahra Lesmana; Laylan Syafina; Hendra Harmain
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): Sharia Economic: July, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i2.3407

Abstract

This article is intended to analyze the application of accounting for Zakat and Infaq funds based on PSAK No. 109 at BAZNAS Medan in 2022. This research method used descriptive qualitative, also including field studies. Data were collected through observation, interviews, and documentation. Based on the analysis and discussion above, it can be concluded that BAZNAS Medan does not fully implement PSAK No. 109 in preparing and presenting its financial statements. The application of accounting for Zakat and Infaq funds is still not appropriate regarding the presentation and disclosure of financial statements. This study aims to analyze how the accounting for zakat and infaq funds is applied to BAZNAS in Medan based on PSAK 109. Report components based on PSAK No. 109 were also not realized properly, because it only presented two reports, namely reports on changes in funds and financial position, as for cash flow reports, notes on financial statements were not attached, while reports on non-halal funds themselves were included in infaq /alms funds. Apart from that, it also does not detail zakat fund transactions and only details it internally for Central BAZNAS. Thus, BAZNAS Medan is still lacking in applying Zakat and Infaq accounting based on PSAK No. 109. Researchers with this research hope to be able to contribute especially to the BAZNAS Medan in continuing to evaluate and improve the quality of its financial reports.
Analysis of Accounting Information Systems of Cash Receipts and Cash Dispenses at PT. JNE Medan Main Branch Sylviana Siregar; Nurwani Nurwani; Hendra Harmain
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): Sharia Economic: July, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i2.3771

Abstract

This study aims to find out how the accounting information system procedures for the application of cash and cash disbursements at PT. JNE Medan Main Branch in 2023. The research method uses a qualitative descriptive method which includes field studies. The data used in this study are primary data and secondary data. Data collected by means of observation, interviews and documentation. Based on the analysis and discussion above, it can be concluded that cash receipts and cash disbursements at PT. JNE Medan Main Branch has implemented an accounting information system well using two ways, namely the first is to manually write down all transactions that occur, both cash receipts and cash disbursements. Second, digitally assisted by the Microsoft Office Excel and MDAX software systems which are already connected to the center of PT. JNE with PT. JNE spread across Indonesia. The procedure for cash receipts in the accounting department by this company still does not record transactions in general journals and posting ledgers, but PT. JNE Medan Main Branch already uses MDAX which helps record and report company finances in real time at the company center.
Managing Zakat Funds Using the DEA Method: Baznas Sumut Efficiency Analysis Ferry Dermawan; Yenni Samri Juliaty Nasution; Hendra Harmain
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3874

Abstract

This study aims to determine the efficiency level of the North Sumatra National Amil Zakat Agency (BAZNAS) in managing zakat funds for the period 2018 to 2022 using the Data Envelopment Analysis (DEA) method with a production approach. The research method uses non-parametric quantitative and collects data by means of documentation. The type of data used is secondary data in the form of financial report data from BAZNAS North Sumatra for the period 2018 to 2022. There are two variables in this study, namely input and output variables. The input variables used are accumulated funds, fixed assets, managed assets, and amiil salaries. While the output variable consists of channeled funds and operational costs. This study uses 2 assumptions, namely Constant Return To Scale (CRS) and Variable Return to Scale (VRS). Based on the results of research conducted using the Data Envelopment Analysis (DEA) method, it was found that BAZNAS North Sumatra managed zakat for the 2018 to 2022 period: In 2018, 2019, and 2020 there were inefficiencies. that is, with numbers 90.29% (2018), 77.37% (2019), and 64.49% (2020). Inefficiency occurs because the actual value is not equal to the target value set by the DEA. Meanwhile, in 2021 and 2022 BAZNAS North Sumatra will be efficient. Because the actual value is the same as the target value determined by the DEA.
Co-Authors Adelini Siagian Afifa Umami AGUNG SETIAWAN Alistraja Dison Silalahi Ananda Syahrina Ananda, Diva Aninda Zahra Aryabimo Reksapramudya atika Debana Maharani, Anggun Dede Sri Apriyanti Lombu Dharma, Budi EM Yusuf Iis Fadilla Khairunnisa Siregar Ferry Dermawan Ibnu Sholihin Iga Dwi Wardanah Intan Zhafirah Rizqi Kamilla Ganing Adzani Khairil Fitrah Harahap Khairul Hasanah Laylan Syafina Lumban Aritonang M. Putra Abdul Rozak Barus M. Reza Shah Fahlevi Lubis M. Yusril Aziz M.Lathief Nasution Muammar Khadafi Muammar Khaddafi Muhammad Lathief Ilhamy Nasution Muhammad Reza Mahendra Muhammad Syahbudi Muhammad Zauki Hafiezh Munadya Puteri Andisty Murdifin Azhar Nanda Dian Tama Nirwana, Nirwana Afiah Hidayati NUR AHMADI BI RAHMANI Nur Ainun Nuri Aslami Nurlaila Nurwani Nurwani Nurwani Nurwani, Nurwani Purnama Ramadani Silalahi Rahmat Daim Harahap Rahmi Pamela Putri Rahmi Syahriza Raudhah Jannatun Rico Nur Ilham Ridwan Zulmi Rispa Amelia Salwa Fadhillah Senly Ardalena Damanik Sharifah Norhaliza Siti Anis Nadia Abu Bakar Siti Nurhaliza Siti Nurhalizah Lubis Sugianto Suhaila Zahra Lesmana Sylviana Siregar Tambunan, Khairina Tri Agustin Ritonga Tuti Anggraini Wahyu Syarvina Wardatussyfa Wardatussyfa Wira Syahdani Yenni Samri Juliati Nasution Yenni Samri Juliaty Nasution