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All Journal Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Dimas Azhari
Universitas Islam Negeri Sumatera Utara Medan
Economics, Econometrics & Finance Other

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The Role of the Regional People's Representative Council (DPRD) in Supervision of Regional Finance Dimas Azhari; Sri Sudiarti
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 2 (2022): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i2.526

Abstract

Budgeting is planning arranged systematically in form of numeral and stated in unit of monetary which covering entire company activities for particular period in the future. In arrangement of budget for public sector should be determined the allocation of amount of fund in each program and government activity in monetary unit. In this case, role of DPRD to monitor local finance is very needed, so that the program which has arranged can run effectively, efficient and economical. In addition, monitoring conducted by DPRD should be direct and indirectly. As for the direct monitoring was observing, investigating, and inspection, while the indirect monitoring was to learn the report accepted from implementation. Be sides, in implementation of monitoring the DPRD has special committee referred to Budgeting Committee.
Analysis of the Implemention of Bay’ al-Wafa’ Transactions on Farmers in Pulau Gambar Village Serba Jadi District Serdang Bedagai Regency Dimas Azhari; Sri Sudiarti; Nursantri Yanti
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.1007

Abstract

This study aims to determine and analyze how the implementation of bay' al-wafa' transactions carried out by farmers in Pulau Gambar Village, Serba Jadi District, Serdang Bedagai Regency. The approach taken is an empirical approach, which is seen from the analysis point of view. This research includes descriptive qualitative research, namely research directed at providing symptoms, facts, or events in a systematic and accurate manner regarding the characteristics of a particular population or area. Data collection techniques used are observation, interviews, and documentation. The results of the study can be concluded that farmers do not understand what bay' al-wafa' is even though it has been practiced by farmers but calls it a pawn agreement. However, in practice, the bay' al-wafa' contract carried out by some farmers has obstacles such as the repurchase tempo that is not in accordance with the contract agreed upon by the seller and the buyer, damage to the goods borne by the seller, and disputes over the rice field area. The bay' al-wafa' transaction has not complied with sharia provisions due to the incorrect mention of the pledge in the transaction and it should have been bay' al-wafa' and damage to the goods that should have been borne by the buyer but borne by the seller.
Co-Authors Nursantri Yanti Sri Sudiarti Sri Sudiarti