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All Journal AFEBI Accounting Review Islamic Accounting and Finance Review Jurnal Ekonomi Manajemen dan Sosial (JEMeS) JEER (Journal of Elementary Educational Research)
Wiliana, Rahayu
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Economics, Econometrics & Finance Education Other

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KINERJA DAN AKUNTABILITAS PADA BADAN AMIL ZAKAT DALAM PENGELOLAAN ZAKAT (BAZNAS) DI KABUPATEN MAJENE Rachmadani, Febby; Mansur, Muh. Danial; Wiliana, Rahayu; Wardani, Reski; Kartini, Kartini
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i2.41581

Abstract

Abstract, The purpose of this study was to determine the perfomance of the National Amil Zakat Agency (BAZNAS) of Majene Regency using the principles of Accountability and Transparency. This study uses a qualitative research type, which is to describe the reality of the events studied or research conducted so as to make it easier for the author to obtain objective data. Data collection techniques using interviews with informants and through the form of literature, articles, journals, as well as from related sites on the internet related to the research conducted. From the results of the research, the performance and accountability of the National Amil Zakat Agency in the management of zakat (BAZNAS) in Majene Regency has been good in zakat management, accountability and transparency of the Majene Regency Amil Zakat Agency by having morality towards the community in zakat payments and transparency of income data and fund management at the Amil Zakat Agency of Majene Regency. Abstrak, Tujuan Penelitian ini untuk mengetahui kinerja Badan Amil Zakat Nasional (BAZNAS) Kabupaten Majene menggunakan prinsip Akuntabilitas dan Transparan. Penelitian ini menggunakan jenis penelitian kualitatif deskriptif, yaitu untuk menggambarkan kenyataan dari kejadian yang diteliti atau penelitian yang dilakukan sehingga memudahkan penulis untuk mendapatkan data yang objektif. Teknik pengumpulan data menggunakan metode wawancara terhadap informan dan melalui berupa literature, artikel, jurnal, serta dari situs yang berkaitan di internet yang berhubungan dengan penelitian yang dilakukan. Dari hasil penelitian Kinerja dan akuntabilitas pada Badan Amil Zakat Nasional dalam pengelolaan zakat (BAZNAS) di Kabupaten Majene sudah baik dalam pengelolaan zakat, Akuntabilitas dan transparansi Badan Amil Zakat Kabupaten Majene dengan memiliki moralitas terhadap masyarakat dalam pembayaran zakat dan transparansi data pendapatan dan pengelolaan dana pada Badan Amil Zakat Kabupaten Majene.
Praktik Akuntansi dalam Penetapan Nilai Mahar (Boka) Pada Pernikahan Adat Buton di Kota Baubau: Accounting Practices in Determining The Value of Dowry (Boka) In Buton Custom Weddings In Baubau City febby rachmadani; Wiliana, Rahayu; Pagalung, Gagaring; Ayu Damayanti, Ratna
JEMeS - Jurnal Ekonomi Manajemen dan Sosial Vol. 7 No. 1 (2024): Jurnal Ekonomi Manajemen dan Sosial (JEMeS)
Publisher : Universitas Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56071/jemes.v7i1.789

Abstract

This study aims to reveal culture accounting practices in the process of determining the dowry value (boka) in traditional marriage of the Buton People in Baubau City. This research is a qualitative descriptive. Data collection was carried out through observation, interviews and documentation. The result showed that the accounting practice in determining the nominal value of the dowry (boka) was carried out in three stages, namely lukuti, pesoloi/pesolopi, and losa. The value of the dowry (boka) can be influenced by the level of the bride’s traditional social status. There is no bargaining process in the process of determining the dowry (tauraka). The process of determining the dowry (tauraka) is different from the process of setting accounting prices. Culture constructs reverse accounting with conventional accounting. Culture values are higher in values than money. Customs is above the transaction. Love underlies marriage so that the noble values of the Buton-Baubau Tribe are used in the entire process of determining the dowry (tauraka). 5 cultural values as well as money and gold as a means of paying the dowry (tauraka) of the Buton-Baubau Indigenous Tribe. The researcher found 5 meanings of the dowry value (boka) contained in the traditional wedding culture of the Buton-Baubau tribe, namely: respect, respect, readiness and responsibility, requests for permission and blessing. Prices are not always seen based on materials and numbers. Price has a different meaning from the point of view of the Buton-Baubau people.
Systematic Literature Review: Peran Akuntansi Forensik dan Fenomena Politik : Systematic Literature Review: The Role of Forensic Accounting and Political Phenomena WILIANA, RAHAYU; Rachmadani, Febby; Wardani, Reski; Sastrawan, Randi
JEMeS - Jurnal Ekonomi Manajemen dan Sosial Vol. 7 No. 1 (2024): Jurnal Ekonomi Manajemen dan Sosial (JEMeS)
Publisher : Universitas Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56071/jemes.v7i1.805

Abstract

The aim of this article is to explain the important role of forensic accounting in efforts to combat political corruption in order to obtain more comprehensive data and explanations. This research uses a Systematic Literature Review approach. The entire research process includes planning, implementation and reporting stages. The results of this research show that forensic accounting has proven to be very effective in detecting and disclosing corruption cases in budget management in an agency. The contribution to this research is that forensic accounting also has the potential to increase anti-fraud literacy among political parties through the implementation of a whistleblowing system. One of the main benefits of this system is its ability to carry out early detection of irregularities, whether in the form of fraud or non-fraud, committed by one or several employees in an organization.
Peran Pendidikan Sekolah Dasar dalam Membangun Kesadaran Menabung dan Pemahaman Awal Tentang Akuntansi : SLR Wiliana, Rahayu; Rachmadani, Febby
Journal of Elementary Educational Research Vol 4 No 1 (2024): 2024 Volume 4 No 1
Publisher : Program Studi Pendidikan Guru Madrasah Ibtidaiyah Fakultas Tarbiyah dan Ilmu Keguruan IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/jeer.v4i1.901

Abstract

Artikel ini bertujuan untuk menguraikan pentingnya pendidikan di sekolah dasar dalam meningkatkan kesadaran menabung dan pemahaman awal tentang konsep akuntansi. Penelitian ini menggunakan metode systematic literature review, yang mencakup beberapa tahapan yakni : (1) Tahap pertama adalah perencanaan, di mana peneliti menentukan objek dan pertanyaan penelitian secara lebih spesifik; (2) Tahap kedua adalah pelaksanaan, yang melibatkan pencarian artikel dengan kata kunci yang telah ditetapkan. Artikel-artikel tersebut diperoleh dari Google Scholar dan Elsevier. Dari pencarian ini ditemukan 50 artikel namun hanya 10 artikel yang memenuhi syarat untuk menjawab pertanyaan penelitian. dan; (3) Tahap terakhir adalah pelaporan, di mana peneliti menyusun hasil dari setiap artikel yang relevan menjadi sebuah laporan. Dari proses identifikasi, evaluasi, dan interpretasi, disimpulkan bahwa pendidikan di sekolah dasar memainkan peran penting dalam mengajarkan pentingnya menabung, cara menabung, dan manfaatnya. Selain itu, pengenalan awal konsep akuntansi di tingkat sekolah dasar dapat disampaikan melalui metode yang menarik dan interaktif. Salah satu cara efektif adalah melibatkan mereka dalam kegiatan praktis seperti simulasi belanja atau permainan pasar untuk mengajarkan konsep penganggaran dan tabungan.
Accounting Practices In Determining the Value of Dowry (Boka) in Buton Custom Weddings in Baubau City Rachmadani, Febby; Wiliana, Rahayu; Pagalung, Gagaring; Damayanti, R.A
AFEBI Accounting Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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

Abstract

This study aims to reveal culture accounting practices in the process of determining the dowry value (boka) in traditional marriages of the Buton people in Baubau City. This research is a qualitative descriptive. Data collection was carried out through observation, interviews and documentation. The result showed that the accounting practice in determining the nominal value of the dowry (boka) was carried out in three stages, namely lukuti, pesoloi/pesolopi, and losa. The value of the dowry (boka) can be influenced by the level of the bride’s traditional social status. There is no bargaining process in the process of determining the dowry (tauraka). The process of determining the dowry (tauraka) is different from the process of setting accounting prices. Culture constructs reverse accounting with conventional accounting. Culture values are higher in values than money. Customs is above the transaction. Love underlies marriage so that the noble values of the Buton-Baubau Tribe are used in the entire process of determining the dowry (tauraka). 5 cultural values as well as money and gold as a means of paying the dowry (tauraka) of the Buton-Baubau Indigenous Tribe. The researcher found 5 meanings of the dowry value (boka) contained in the traditional wedding culture of the Buton-Baubau tribe, namely: respect, respect, readiness and responsibility, requests for permission and blessing. Prices are not always seen based on materials and numbers. Price has a different meaning from the point of view of the Buton-Baubau people.
The Impact of Whistleblowing System on Fraud Prevention, With Bugis Cultural Values as Moderating Factors Wiliana, Rahayu; Nagu, Nadhirah; Syamsuddin
AFEBI Accounting Review Vol. 9 No. 1 (2024): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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

Abstract

This study aims to assess the influence of two main factors: (1) the implementation of a whistleblowing system to prevent fraud, and (2) the moderating effect of Bugis cultural values on the relationship between the whistleblowing system and fraud prevention. The research was carried out in 13 Regional Work Units (SKPD) situated in Sidenreng Rappang Regency. The research methodology employed a quantitative approach, and the sample was selected using a nonprobability sampling method known as purposive sampling, with a respondent population of 172 individuals. Primary data for this research was collected through the distribution of questionnaires. Statistical analysis was performed using a Structural Equation Model (SEM), and the analysis was conducted using Smart-PLS 3.0 software. The research results indicate that the whistleblowing system has a positive impact on fraud prevention efforts, although Bugis cultural values tend to weaken the influence of the whistleblowing system on prevention.
Co-Authors Ayu Damayanti, Ratna Damayanti, R.A febby rachmadani Gagaring Pagalung Kartini Kartini Mansur, Muh. Danial Nagu, Nadhirah Rachmadani, Febby Sastrawan, Randi Syamsuddin Wardani, Reski