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Eliyanora
Jurusan Akuntansi Politeknik Negeri Padang
Economics, Econometrics & Finance Education

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Memotret Akuntabilitas Wakaf Aulad Di Minangkabau : Studi Kasus Praktik Wakaf Aulad Di Kabupaten Agam Sumatera Barat Annisa Ramadhani; Eliyanora; Yossi Septriani
Akuntansi dan Manajemen Vol. 11 No. 2 (2016): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v11i2.92

Abstract

Waqf is one of the economic mechanisms of Islam that has the potential to increase economic strength and welfare of the people. Waqf for the welfare of the family and closest family (waqf aulad) is highly recommended in Islam. Asset ability of aulad waqf to be potentially productive cannot be separated from the hands of a nadzir as a waqf manager. To realize optimal management of waqf aulad, management is needed based on the principle of accountability. This study aims to see how accountability of Nadzir as a manager of waqf aulad in Minangkabau. Then, Nadzir's accountability seen from the accountability mechanism summarized by Roberts (1996) is a sense of self accountability, representative accountability, individual management and accounting for independence. The author observes the form of waqf aulad accountability by using a qualitative research case study approach in Lubuk Basung sub-district, Agam Regency, West Sumatra. The author analyzes the findings using inductive data analysis and checks the validity of the data using data triangulation techniques. Judging from the accountability mechanism summarized by Roberts, the sense of self accountability, representative accountability, individual management is good. Judging from the accountability mechanism summarized by Roberts, the sense of self accountability, representative accountability, individual management is good. The weakness of Nadzir is the implementation of accounting for independence.
Akuntansi dalam Rumah Tangga : Study Fenomenologi pada Akuntan dan Non Akuntan Melia Yulianti; Hidayatul Ihsan; Eliyanora
Akuntansi dan Manajemen Vol. 11 No. 2 (2016): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v11i2.93

Abstract

Some people or couples in the household who are responsible for household finances. This research was conducted by comparing qualitative in accounting aspects investigated by motivation, benefits and values ​​developed in household accounting practices as well as budgeting, recording, decision making and long-term financial planning. Data was collected through semi structured interview collection. As informants who were made the object of this study were household partners who work as accountants and non accountants. Furthermore, the research findings were analyzed by discussing the theme, with mental accounting as the theoretical agreement. The results of the study show how accounting practices in the families of accountant and non-accountant families vary where not only the background of education but also related to employment, non-geographical and mental status needed by couples in practicing accounting in the household. for household partners in managing household finances.
Co-Authors Annisa Ramadhani Hidayatul Ihsan Melia Yulianti Yossi Septriani