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AKUNTABILITAS PENGELOLAAN WAKAF PADA BAITUL MAAL HIDAYATULLAH PROVINSI BENGKULU Henawati; Fadli
JURNAL FAIRNESS Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v11i1.35599

Abstract

Accountability is important for a waqf management institution. There arevarious ways an institution can demonstrate accountability. This study aims to describethe practice of the accountability of waqf management at Baitul Maal HidayatullahBengkulu. This type of research is a qualitative research with descriptive qualitativeresearch type. This study focuses on 5 accountability mechanisms, namely reportingand disclosure, performance appraisal and evaluation, participation, self-regulation andsocial auditing.The results show that in reporting and disclosure, the financial statements ofwaqf use PSAK 109 and are consolidated with the central Baitul Maal Hidayatullah,data recording of waqf assets in the form of immovable assets is submitted to thedepartment of waqf assets and reports are submitted through various media. In theperformance appraisal and evaluation accountability mechanism, Baitul MaalHidayatullah carries out an evaluation once a month and uses Key PerformanceIndicators as performance appraisal indicators. In the participatory accountabilitymechanism, Baitul Maal Hidayatullah management publishes program plans throughvarious media, involves observers in the implementation of the waqf program, involvesall administrators in institutional decision making. In the self-regulation accountabilitymechanism, the Baitul Maal Hidayatullah administrators provide rewards andpunishments to improve the performance of the management and consult with theRegional Leadership Council and the central Baitul Maal Hidayatullah in resolving waqfproblems. In the social audit accountability mechanism, the management of Baitul MaalHidayatullah provides special media for community aspirations, plays a role in helpingsocial problems and is already responsible for the waqf mandated by the supervisor.
Pelatihan Manajemen Kas Bagi Pelaku Usaha Mikro dan Kecil di Kelurahan Kandang Limun Kecamatan Muara Bangkahulu Kota Bengkulu Abdullah Abdullah; Fadli Fadli; Lizar Imanjaya; Muhammad Limas Carrow
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 3 No. 4 (2023): Desember : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v3i4.2380

Abstract

Cash management training is provided for business owners in the Kandang Limun Village, Muara Bangkahulu Sub-district, Bengkulu City. This activity is carried out to foster a spirit of productivity in running their businesses. It also serves as an opportunity to prevent loss of income and business opportunities that they have had so far. The business community in Kandang Limun Village, Muara Bangkahulu Sub-district, Bengkulu City, has a strong desire to improve their businesses, both in terms of funding and basic family needs. However, their desires are not accompanied by the ability to manage their finances. In order to realize organized and optimal cash utilization, cash management training is provided for Micro, Small, and Medium Enterprises (MSMEs) in Kandang Limun Village, Muara Bangkahulu Sub-district, Bengkulu City. Through this service activity, MSME entrepreneurs are equipped with knowledge and procedures for cash management. With the skills and abilities acquired, entrepreneurs can enhance productivity in their businesses. This service activity is conducted through lecture/demonstration and discussion (question and answer) methods. The training aims to stimulate responses from business players. The cash management training activity will be implemented with intensive mentoring and active involvement from the academic community of Bengkulu University.
The influence tax transparency, trust, service quality on SME taxpayers' willingness to pay taxes in Bengkulu Nur Hikmah Tri Lestari; Fadli Fadli
Manajemen dan Bisnis Vol 23, No 1 (2024): March 2024
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v23i1.747

Abstract

The purpose of the research is to investigate and explain taxpayers' behavior, specifically their willingness to fulfill tax obligations, through the application of The Theory of Planned Behavior (TPB). Employing a quantitative-explanatory approach, this study specifically targets taxpayers involved in the SMEs industry. The sample size is determined using purposive sampling techniques, calculated through the Slovin formula, considering a total population of 3,883 SMEs in Bengkulu. The objective is to collect responses from 100 business actors in the SMEs industry, with selection criteria including individuals engaged in Micro, Small, and Medium Enterprises (MSMEs) in trade, industry, and services within Bengkulu, having a minimum business tenure of one year. Tax transparency has a positive and significant impact on the willingness to pay taxes. Trust has a positive and significant effect on the willingness to pay taxes. Service quality has a positive and significant impact on the willingness to pay taxes in Bengkulu City.
Boosting SME sales with cash-on-delivery e-commerce and Instagram in Bengkulu: New normal revenue enhancement Vivin Darisna; Fadli Fadli
Manajemen dan Bisnis Vol 23, No 1 (2024): March 2024
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v23i1.749

Abstract

This research aims to examine the extent of the influence of Cash on Delivery (COD)-based e-commerce and Instagram social media on the increase in sales revenue for MSME products in the new normal era. This study employs a quantitative approach with primary data sourced from questionnaires. The research population consists of MSMEs in the city of Bengkulu, totaling 44,472, with a sample size determined using the Slovin formula at 10%, resulting in a sample of 100 MSMEs utilizing COD-based e-commerce and Instagram social media. The collected data are then processed using Smart PLS 4 software. The results indicate that MSMEs using COD-based e-commerce and Instagram social media positively influence the increase in sales revenue for SMEs. Through testing, it is observed that variable X1 has a path coefficient of 0.447 with a p-value of 0.002 < 0.05, and variable X2 has a coefficient of 0.543 with a p-value of 0.000 < 0.05, signifying that these variables positively impact the increase in sales revenue for MSMEs.
Moderation Of The Internal Control System On Factors Influencing The Quality Of Regional Financial Reporting Novita Sari; Fadli Fadli; Herawansyah Herawansyah; Vika Fitranita
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6883

Abstract

This study examines the Influence of Government Accounting Standards, SIMDA Implementation, and Human Resource Quality on the quality of local government financial reports, taking into account the moderating effect of the internal control system. It was conducted in 34 Regional Work Units (SKPD) in the Bengkulu province with 99 respondents. The results indicate that government accounting standards, SIMDA Implementation, and Human Resource Quality do not have a significant impact on the quality of local government financial reports. The internal control system does not moderate the impact of government accounting standards, but it does moderate the influence of SIMDA implementation and human resource quality on the quality of financial reports. There are limitations in the research sample due to some SKPD having employees who do not meet the research criteria.