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INTERPRETASI HUKUM EKONOMI SYARIAH DALAM FIQH ANGGARAN BERDASARKAN AKUNTANSI SYARIAH Dyah Syahira Tara Dewi; Aisya Rahma Izzati; Kamilatul Aqilah; Hendyawan Hendyawan; Gunawan Aji
MSJ : Majority Science Journal Vol. 1 No. 3 (2023): MSJ-November
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/msj.v1i3.29

Abstract

The current global economic impact has an important impact on the welfare of a country. It's the same with corruption. In modern times, the stage of development of corrupt practices has actually started since Indonesia's independence from colonialism and even now it is not difficult to find. By using a library data collection method whose main objective is the interpretation of Syaria Economic law in budgets based on sharia accounting, which of course involves many things such as the principle of monotheism, the principle of maslahah, the principle of justice and also the urgency of budget fiqh.The application of basic principles of Islamic law in budget preparation is very important in efforts to prevent budget leaks. In this context, the existence of a fiqh budget plays an important role, not only for the interests of individuals but also for society.
Dampak Wisata Religi Terhadap Ekonomi Sosial Masyarakat Lokal: (Studi Kasus Pada Makam Sapuro, Kota Pekalongan Barat) Gunawan Aji; Frida Karima; Amelia Pramestika; Laila Safitri
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 5 (2023): Oktober : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v1i5.137

Abstract

Religious tourism is one of the tours that is closely related to religion, history, customs, and beliefs of an individual or group. The existence of religious tourism in the midst of society has an economic and social impact on the surrounding community. The purpose of this study is to analyze the social economic impact on local communities with the existence of religious tourism Sapuro Tomb in West Pekalongan City. This research uses field research with a qualitative approach. The main data sources in this study are local communities and pilgrims. The results showed that there are economic and social impacts on local communities. The economic impact is felt by business people who are around Makan Sapuro, who get a large income every day because it is not uncommon for pilgrims to come from outside the city. The existing social impact is in the form of interaction of local people who work together if a religious event is held besides that there is interaction between the surrounding community with pilgrims or visiting worshipers.
PEMANFAATAN APLIKASI AKUNTANSI DIGITAL DALAM PENYUSUNAN LAPORAN KEUANGAN Fildza Ayu Safina; Elia Dwi Meisyaroh; Gunawan Aji
Jurnal Akuntansi Vol 11 No 2 (2025): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.11.2.135-144

Abstract

By analyzing the advantages, drawbacks, and organizational elements affecting the efficacy of digital accounting software, this study seeks to provide a comprehensive understanding of how these tools aid in the creation of financial statements. This paper summarizes current research on digital accounting, user competency, corporate processes, and reporting quality using a qualitative literature review. The findings show that although the effectiveness of digital applications depends on users' accounting abilities, digital literacy, internal controls, and organizational preparedness, they also increase efficiency, decrease manual errors, and improve reporting uniformity. The study also reveals that a lot of sophisticated features are still underutilized because of poor managerial support and insufficient training. Practically speaking, the results emphasize the necessity of robust internal controls, sufficient technology infrastructure, and ongoing user development. The study's unique approach to comprehending the adoption of digital accounting is its comprehensive integration of organizational, technological, and human elements.