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Dosen Perbankan Syariah Institut Agama Islam Lukman Edy Pekanbaru
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Implementasi Penyusunan Laporan Keuangan Lembaga Yayasan Azzam Learning Qur’an Teropong Adriani A
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 4 (2023): Mei
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8215662

Abstract

Permasalahan pada organisasi nirlaba diakibatkan pada kurangnya kemampuan pengelola organisasi sehingga laporan yang dibuat masih sangat sederhana dan belum sesuai dengan standar yang baku. Maka rumusan masalah dalam penelitian ini adalah Bagaimana penyajian laporan keuangan di Lembaga Tahfiz Azzam Learning Qur’an (ALQ)? Dengan menggunakan metode deskriptif kualitatif diperoleh kesimpulan yang didapat yaitu Yayasan Lembaga Tahfiz Azzam Learning Quran melakukan pencatatan keuangan secara sederhana dan dilakukan secara manual, sehingga Yayasan Lembaga Tahfiz Azzam Learning Quran belum melakukan pelaporan keuangan secara berkala. Pencatatan dilakukan dengan mencatat setiap transaksi yang terjadi pada buku yang dibagi menjadi tiga bagian sesuai dengan sumber pendapatan utama Yayasan, yaitu iuran santri, infaq, dan donatur. Pencatatan secara manualpun masuh campur aduk antara dana pribadi dan dana pengelola Pendidikan. Keterbatasan sumber daya manusia dalam memahami ilmu akuntansi menjadi faktor belum dilakukan pelaporan keuangan sesuai dengan Pedoman Akuntansi Lembaga Nirlaba. Dengan Implementasi pelaporan keuangan yang baik, harapan ketua Yayasan Lembaga Tahfiz dapat disusun melalui pendampingan berdasarkan Pedoman Akuntansi Nirlaba berharap dapat menampilkan informasi secara lengkap dan jelas serta dapat memudahkan pengambil keputusan dan kebijakan dalam melakukan kegiatan operasional Yayasan kedepan.
Analisis Pengelolaan Keuangan Dalam Rumah Tangga Perspektif Islam (Studi Kasus Pada Ibu Tangga di Kelurahan Sidomulyo Barat Kota Pekanbaru) Adriani A
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 12 (2025): Januari
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14916363

Abstract

This study aims to determine how financial management in households is based on an Islamic perspective in the West Sidomulyo sub-district. This type of research is qualitative research using interview methods and direct observation of mothers in the West Sidomulyo environment. The results of this study are that mothers in the West Sidomulyo sub-district have managed their finances well, as evidenced by the fact that their expenses are not greater than their income or in the sense that their expenses are not greater than their income. Mothers in the West Sidomulyo sub-district have also recorded their finances, although very simply, although some of them also do not record their finances, only looking at the priority scale: paying Zakat and infaq, Education and daily needs. However, in the concept of managing family finances from an Islamic perspective, they do not fully understand it. It's just that they already believe that Allah SWT's sustenance is given as long as we try and work without giving up and also apply Islamic values. Seeking sustenance in a way that Allah SWT approves. The concept of openness between husband and wife is also part of the Islamic perspective.
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