Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Yuni Ayu Safitri
Unknown Affiliation
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Efisiensi Belanja Daerah Dan Cointegrasi Kemiskinan di Provinsi Aceh Irfan Irfan; Nabilatul Jannah; Isthafan Najmi; Yuni Ayu Safitri
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 7, No 1 (2023): April 2023
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/humaniora.v7i1.3961

Abstract

The purpose of this study was to determine the efficiency level of the Special Autonomy profit sharing fund, tax sharing and social assistance spending and its effect on poverty rates in 23 districts/cities in Aceh Province. The sample for this study uses combined data from regions (districts/cities) and the time period from 2015-2020. Methods This study uses two analytical approaches, namely Data Envelopment Analysis (DEA) to measure output efficiency with return to scale variables and Panel Regression using the Random Effects approach to see its effect on poverty. From the results of the research, there were only six districts that were efficient in terms of aid spending. social assistance or 26 percent while the remaining 74 percent of urban districts are not yet efficient in terms of using public spending on social assistance in the province of Aceh, then the results of the random effect panel regression of the social assistance program (PKH) and the human development index (IPM) have a negative and significant effect on the level of poverty in Aceh province
Efektivitas Pengelolaan Zakat, Infaq dan Sedekah (ZIS) di Baitul Mal Provinsi Aceh Bukhari Usman; Yuliana Yuliana; Yuni Ayu Safitri; Farah Uliana
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 7, No 1 (2023): April 2023
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/humaniora.v7i1.3945

Abstract

Abstract: This study aims to determine the effectiveness of the management of zakat, infaq and alms in Baitul Mal Province. The object of this research is the report on the receipt of Zakat, Infaq and Alms (ZIS) of Aceh Province in 2013-2019. This study uses a descriptive method with a quantitative approach, namely to formulate attention to the problems at hand, where the data collected is compiled and analyzed so that it can provide information on existing problems. The results showed that the number of Zakat, Infaq and Alms Zakat, Infaq and Alms (ZIS) receipts in Baitul Mal, Aceh Province from 2013 to 2019 has increased. In 2014 it increased by 20.06 percent, 2015 by 3.71 percent,2016 was 3.67 percent, 2017 was 34.54 percent, 2018 was 10.08 percent and 2019 was 2.95. The effectiveness of receiving Zakat, Infaq and Alms (ZIS) in Baitul Mal, Aceh Province is very effective, in 2013 it was 266 percent, 2015 amounted to193 percent, 2016 by 137 percent, 2017 by 232 percent, 2018 by 204 percent and 2019 by 188 percent, and quite effective in 2014, which amounted to88 percent. The effectiveness of the distribution of Zakat, Infaq and Alms (ZIS) in Baitul Mal, Aceh Province was very effective in 2013 by 518 percent and effective in 2014 by 100 percent, 2015 by 100 percent, 2016 by 100 percent, 2017 by 99.25 percent, 2018 by 100 percent and 2019 by 100 percent. It can be concluded that the effectiveness of the management of Zakat, Infaq and Alms (ZIS) in Baitul Mal Aceh was very effective in 2013 which was 266 percent in terms of revenue realization and 518 percent in terms of distribution realization.
Analisis Penyajian Laporan Keuangan Pada Baitul Mal Provinsi Aceh Marlina, Marlina; Yuni Ayu Safitri; Samsul Ikhbar; Saiful Amri; Maksalmina
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 4 (2024): Agustus 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i4.3016

Abstract

Penelitian ini bertujuan untuk menganalisis Penyajian Laporan Keuangan pada Baitul Mal Provinsi Aceh. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif kualititatif yaitu membandingkan hasil objek-objek temuan dengan teori-teori yang ada dan mendukung untuk menghasilkan suatu kesimpulan. Data penelitian ini diperoleh pada bagian keuangan dan pembukuan Baitul Mal Provinsi Aceh, berupa Laporan Keuangan yang kemudian akan dibandingkan dengan PSAK 109. Akuntansi Zakat, Infaq/Shadaqah. Hasil penelitian menunjukkan bahwa laporan keuangan Baitual Mal Aceh disusun atas dasar harga perolehan (nilai historis) dengan menggunakan basiss akuntansi kas (cash basis) dan basis akrual (accrual basis). Pada laporan posisi keuangan Baitul Mal Aceh tidak terdapat pos dana amil, pihak Baitul Mal Aceh juga tidak menyajikan laporan perubahan asset kelolaan sebagaimana yang dijelaskan pada PSAK 109.
Co-Authors Bukhari Usman Farah Uliana Irfan Irfan Isthafan Najmi Maksalmina Marlina Nabilatul Jannah Saiful Amri Samsul Ikhbar Yuliana Yuliana