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Penerapan ISAK 35 terhadap Laporan Keuangan Masjid Studi Kasus di Masjid An Nuur Tulungagung Angga Widyawardana; Fredy Setiawan; Agus Eko Sujianto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1584

Abstract

This research aims to analyze the application of ISAK 35 to the financial reports of the An Nuur Mosque in Tulungagung. ISAK 35, as part of sharia-based Financial Accounting Standards, has the aim of ensuring compliance with sharia accounting practices in the management of funds and assets. The An Nuur Mosque was chosen as a case study because of its central role in providing religious and social services in the Tulungagung community. This research involves an in-depth analysis of the An Nuur Mosque's financial reports, focusing on elements related to ISAK 35, such as recording sharia-based transactions, separating amil and zakat funds, as well as disclosing information in accordance with sharia principles. The case study method is used to understand the implementation of ISAK 35 in a practical context and gain a holistic understanding of mosque financial management. The research results are expected to provide a deeper understanding of the extent to which the An Nuur Mosque has complied with ISAK 35 and its impact on transparency, accountability and public trust. The implications of this research can also provide insight for financial managers of mosques and sharia financial institutions to increase efficiency and compliance in managing religious funds. Through this research, it is hoped that practical recommendations will emerge to improve the application of ISAK 35 in mosque financial reports, with the ultimate aim of strengthening the financial integrity and sustainability of mosques as religious institutions. Thus, this research makes a positive contribution to the development of sharia accounting practices in the context of mosque finances in Indonesia
Penerapan ISAK 35 terhadap Laporan Keuangan Masjid Studi Kasus di Masjid An Nuur Tulungagung Angga Widyawardana; Fredy Setiawan; Agus Eko Sujianto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1584

Abstract

This research aims to analyze the application of ISAK 35 to the financial reports of the An Nuur Mosque in Tulungagung. ISAK 35, as part of sharia-based Financial Accounting Standards, has the aim of ensuring compliance with sharia accounting practices in the management of funds and assets. The An Nuur Mosque was chosen as a case study because of its central role in providing religious and social services in the Tulungagung community. This research involves an in-depth analysis of the An Nuur Mosque's financial reports, focusing on elements related to ISAK 35, such as recording sharia-based transactions, separating amil and zakat funds, as well as disclosing information in accordance with sharia principles. The case study method is used to understand the implementation of ISAK 35 in a practical context and gain a holistic understanding of mosque financial management. The research results are expected to provide a deeper understanding of the extent to which the An Nuur Mosque has complied with ISAK 35 and its impact on transparency, accountability and public trust. The implications of this research can also provide insight for financial managers of mosques and sharia financial institutions to increase efficiency and compliance in managing religious funds. Through this research, it is hoped that practical recommendations will emerge to improve the application of ISAK 35 in mosque financial reports, with the ultimate aim of strengthening the financial integrity and sustainability of mosques as religious institutions. Thus, this research makes a positive contribution to the development of sharia accounting practices in the context of mosque finances in Indonesia
SISTEM PENUNJANG KEPUTUSAN DALAM PEMILIHAN CALON KARYAWAN BARU SESUAI KRITERIA DENGAN METODE MULTIFACTOR EVALUATION PROCESS (MFEP) Fredy Setiawan; Joko Priambodo
OKTAL : Jurnal Ilmu Komputer dan Sains Vol 2 No 11 (2023): OKTAL : Jurnal Ilmu Komputer Dan Sains
Publisher : CV. Multi Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

An employee is a person who works for a company for a predetermined time and with a predetermined salary as well. A company is not responsible for providing a variety of traditional employer benefits, including taxes, social security and workers' compensation. Employee recruitment is an important thing for companies to get new employees to occupy a position. In some companies, the process of recruiting new employees is still not done in a professional manner. This is because there is no standardized, systematic method for assessing the eligibility of applicants. Choosing employees is also not easy. There are several requirements that must be met in order for the prospective employee to be well received. Several criteria will be taken into account to carry out this employee recruitment selection process. The Decision Support System is a good method in determining whether employees are eligible or not. The application of a Decision Support System for hiring new employees that was built using the Multi Factor Evaluation Process (MFEP) method. The Multi Factor Evaluation Process (MFEP) method can assist the company in determining who will be selected to become employees in the company. By applying this method, Antara Net ( Antara Net) will be very helpful in assessing prospective employees who will be employed in the company.