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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah Research and Development Student
Nur Rohmah Hidayati
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Sejarah Perkembangan Akuntansi di Indonesia Salamah, Rizqi; Umi Fikriyah; Kirana Mahardhika R.; Nur Rohmah Hidayati; Gunawan Aji
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Juli : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i3.1467

Abstract

The history of the development of accounting systems is closely linked to the development of knowledge and technology, with accounting practices functioning as a buffer against the needs of society and the corporate environment in the current period of globalization. This research uses research sources from relevant journals. As part of social science, the emergence of accounting science begins with accounting practices in socio-economic life. The emergence of accounting started in Europe, then developed in Indonesia, which was divided into 4 eras, accompanied by technological developments. Accounting plays a role in national economic development with various professions in the accounting field.
MANAJEMEN PENGELOLAAN DANA HAJI PADA BADAN PENGELOLA KEUANGAN HAJI (BPKH) Nur Rohmah Hidayati; Hilya Diniya; Mufrodah; Ria Anisatus Sholihah; Muhammad Taufiq Abadi
JURNAL ILMIAH RESEARCH AND DEVELOPMENT STUDENT Vol. 2 No. 1 (2024): Februari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jis.v2i1.566

Abstract

As Muslims, we are encouraged to carry out the Hajj pilgrimage in accordance with the fifth pillar of Islam. In Indonesia, the number of registrants for the Hajj pilgrimage continues to increase from year to year. Therefore, the Hajj Financial Management Agency (BPKH) was formed as an institution authorized to manage Hajj finances. The aim of this research is to explain the meaning, history, objectives and business activities of the Hajj Financial Management Agency, as well as the profile of the relevant institutions. This research method uses library research, namely by searching and collecting data from various sources. The results of this research are that the Hajj Financial Management Agency (BPKH) is an institution tasked with managing Hajj finances based on Law Article 20 Number 34 of 2014. The birth of BPKH was caused by irregularities in the Ministry of Religion, namely the management of Hajj finances which combined Hajj fund management and implementation. , then on July 26 2017 BPKH was officially established on the legal basis of Law Number 34 of 2014. The role of BPKH is to manage the Hajj economy which includes approval, guidance, expenditure and responsibility for the Hajj economy. BPKH has the right to obtain operational funds for the implementation of the Hajj Financial management program which is sourced from the value of the Hajj Financial benefits.
Co-Authors Gunawan Aji Hilya Diniya Kirana Mahardhika R. Mufrodah Muhammad Taufiq Abadi Ria Anisatus Sholihah Salamah, Rizqi Umi Fikriyah