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All Journal Islamic Accounting and Finance Review Jurnal Ekonomi Manajemen dan Sosial (JEMeS)
Wardani, Reski
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Economics, Econometrics & Finance

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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.
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.
Co-Authors Kartini Kartini Mansur, Muh. Danial Rachmadani, Febby Sastrawan, Randi Wiliana, Rahayu