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All Journal Jurnal Mahasiswa Akuntansi Samudra
Rahmad Tantawi
Fakultas Ekonomi Universitas Samudra
Humanities Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 109 TENTANG AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH PADA BADAN AMIL ZAKAT DAERAH DI KABUPATEN ACEH TENGGARA Ruhmana Syakinah; Afrah Junita; Muhammad Salman; Rahmad Tantawi
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 6 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.197 KB) | DOI: 10.33059/jmas.v2i6.4224

Abstract

This research was conducted in Baitul Mal, Southeast Aceh Regency. This study aims to analyze the suitability of recording and acknowledging cash transactions of Zakat and Infaq/Alms funds at the Baitul Mal, Southeast Aceh Regency based on the Statement of Financial Accounting Standards (PSAK) Number 109. The analytical method in this study uses a comparative descriptive analysis method with data collection methods through interviews. and documentation. The results of this study indicate that the application of Zakat and Infaq/Alms accounting in Baitul Mal, Southeast Aceh Regency is not in accordance with the Statement of Financial Accounting Standards (PSAK) Number 109 concerning Zakat and Infaq/Alms, this is indicated by the absence of presentation of components of financial statements that complete based on PSAK Number 109, namely the statement of financial position (balance sheet), reports on changes in funds, reports on changes in assets managed, reports on cash flows, and notes to financial statements, but only presents simple financial statements, namely reports on the collection and distribution of zakat and infaq/alms funds.
PENGARUH KEJELASAN SASARAN ANGGARAN, KOMITMEN ORGANISASI, DAN PENGENDALIAN AKUNTANSI TERHADAP KINERJA MANAJERIAL (Studi pada SKPD Kabupaten Aceh Tamiang) Yogi Mahestu; Nurlina; muhammad Salman; Rahmad Tantawi
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 1 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.655 KB) | DOI: 10.33059/jmas.v4i1.6848

Abstract

This study aims to determine the effect of Clarity of Budget Targets, Organizational Commitment, and Accounting Control on Managerial Performance. This research was conducted at the SKPD of Aceh Tamiang Regency. The sample in this study amounted to 84 people. The sampling technique used purposive sampling, namely sampling using certain criteria. This research is a quantitative research in the form of data in the form of numbers. The data source used is primary data. Data obtained from distributing questionnaires to research respondents. The data analysis technique used multiple regression analysis assisted by the SPSS program. The results of the study partially show that Clarity of Budget Targets, Organizational Commitment, and Accounting Control have a significant effect on on Managerial Performance in the SKPD Aceh Tamiang. Simultaneous Clarity of Budget Targets, Organizational Commitment, and Accounting Control on Managerial Performance in the SKPD Aceh Tamiang. The limitation of this research is that the sample is only taken from the parties participating in this study is that in collecting data, researchers only use the questionnaire method, so they will not get answer that better reflect the actual situation. Suggestions for future researchers to expand this research by adding other variables and it is hoped that this can be done with other methods to obtain complete data, for example by conducting direct interviews with respondents in flling out the questionnaire so that the respondents answer better reflect the actual answer.
KECENDERUNGAN PENELITIAN PENGUNGKAPAN ISR PADA GOOGLE SCHOLAR TAHUN 2022 Rahmat Irfan; Muhammad Salman; Ainul Yusna Harahap; Rahmad Tantawi
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 3 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i3.7014

Abstract

Islamic Social Reporting (ISR) is the development of disclosure of social responsibility in accordance with sharia principles. This study uses content analysis of several articles that have been published in Googel Scholars throughout Indonesia in 2022, with the disclosure of Islamic Social Reporting (ISR) as the main focus. This study reveals the type of research with a quantitative approach with secondary data that is predominantly used by researchers who publish their journals on Google Scholar in 2022. Multiple linear regression tests and descriptive statistics are the instruments and data analysis methods most commonly used.
Co-Authors Afrah Junita Ainul Yusna Harahap Muhammad Salman Nurlina Nurlina Rahmat Irfan Ruhmana Syakinah Yogi Mahestu