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Journal : Akuntansi'45

Proses Perencanaan Dan Penganggaran Keuangan Desa: (Studi di Kelurahan Banjaroyo Kabupaten Kulon Progo) Daniswara Nursyahbani; Vara Tiska Luthfia DPS; Herlina Manurung
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1835

Abstract

This study used qualitative descriptive research with the aim of describing the conditions of village financial planning and budgeting methods in Banjaroyo Village, Kalibawang District, Kulon Progo Regency. Those who provided information in this study were the village head, the Kalibawang sub-district empowerment village community, and representatives from the local community. The accumulated data used went through a process of observation, in-depth interviews and documentation. The results of this study prove that village planning and village financial budgeting have been proven by ongoing regulations. In terms of timeliness, there was a delay in determining the regional government work plan and village revenue and expenditure budget due to delays in the lack of quality human resources and the problem of delays in regulations from the district being conveyed to the village head.
Pengaruh Audit Syariah dan Kualitas Layanan terhadap Kepercayaan Masyarakat pada Lembaga Amil Zakat Aprilia Geriyam Cristanti; Nasywa Aininda Rohmawati; Devi Ashari; Tifa Asyifa Khoeriyah; Denada Rahmawati; Herlina Manurung
AKUNTANSI 45 Vol. 4 No. 1 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i1.1909

Abstract

The Amil Zakat Institution plays a crucial role in distributing the blessings of wealth to people in need in line with sharia principles. For this institution, ensuring transparency and accountability in the management of zakat funds is a must. Therefore, sharia audits and service quality are important aspects that influence public trust in this institution. This research will focus on the influence of sharia audits and service quality on public trust in zakat amil institutions, with a case study at Yatim Mandiri. This research is a library study using descriptive analysis. The source of analysis used is previous research which is then compared with theories related to sharia revision. Each Mandiri has a special program to report the collection and distribution of available ZIS funds. Accountability is not only expressed in financial reports but can also be stated in the organization's agenda. Good work program coordination is expected to guarantee the effectiveness of the work program thereby bringing achievements to the school. In its understanding, sharia audit is a process to ensure that activities carried out by sharia financial institutions do not violate sharia or to comprehensively examine sharia compliance with sharia bank activities. The discussion in this research focuses on the amil zakat organization, namely LAZ YATIM MANDIRI. The implementation of the sharia audit at LAZ YATIM MANDIRI focuses on transparency and the use of funds from the community which cannot be audited due to the complicated dualism of YM management.
Co-Authors Abrar Rizqi Destriawan Adelia Furry Avriandi Afina Khusna Mufidah Ahmad Lintang Abdul Haq Ahya Amalia Lutfiana Alifa Almasanti Almira Siva Devina Wijanarko Alya Sari Khanifah Anastasya Simanjuntak Andriyanto Andriyanto Angelina Yunita Munte Apriana Nur Asyifa Aprilia Geriyam Cristanti Aprilya Retno Sasviranti Arina Bunganingtyas Arista Puji Utami Arlian Sherli Anjani Arrina Fatia Hidayati Arung Abinaya N Arung Abinaya Nasrulloh Brian Gamara Putra Cornellius Nathanael Hartanto Daniswara Nursyahbani Denada Rahmawati Devi Ashari Dias Ayuk Nurutami Ellisa Noviana Dera Elsa Nirmala Sari Erisma Adi Natalian Esti Rahmandani Etik Yuliana Farhan Susiawan Fuad Andrian Galih Suryo Linuhur Giyan Triyani Sari Heni Nur Anggraeni Ilyas Febriyan Iyoana Pratiwi Sari S. Januar Arafi Maharani Dara Dinanti Maulia Nur Oktavia Ma’ruf Dwi Putra Meilani Widya Saputri Melisa Arinda Putri Merliana Saputri Meylisa Eka Putri Mia Audina Mia Nurmalia Muhammad Agustian Sakha Muhammad Farih Fuadi Muhammad Yusuf Arda Bily Najla Aulia Nur Ramadhianti Nasywa Aininda Rohmawati Nicodemus Christian Niketri Mustika Angela Nilna Syifa Zahro Nunky Vinalia Puspita Geatri Br Perangin-Angin Ratna Sefitriya Rejoz Yoel Graceson S. Riska Oktavianti Rizki Dwianto Rizkya Sukma Putri Rosario Putri Kusumaningtyas Mba Balu Sandra Audina Maharani Sandy Aditya Satria Dwiky Sektiawan Shella Bunga Slamet Lantini Sherindea Permata Agita SRI RAHAYUNINGSIH Suparyono Suparyono Talitha Sahda Ariqoh Tasyanari Handayani Terbita Salsabila Tifa Asyifa Khoeriyah Vara Tiska Luthfia DPS Vara Tiska Luthfita D P S Vida Indah Viratna Vivi Nurkhasanah S. Wahyu Arina Ma’rifati Wahyu Marginingtyas Andika Putri Wildan Zaky Yolanda Afri Liyani Yusni Kartika Cahyaningtyas Zarah Eka Nur Saputri