Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal International Journal of Economics, Management, Business, and Social Science Innovative: Journal Of Social Science Research
Simanullang, Ruh Kaya
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analysis of The Accounting System For Payment of Hajj Pilgrimage Costs and Internal Control of Hajj Departures According To A Sharia Perspective at The Ministry of Religion Office Simanullang, Ruh Kaya; Kamilah
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 2 (2024): May 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i2.387

Abstract

The purpose of BPIH payments is to cover the remaining BPIH shortfall (cost). Hajj performance) the amount of BPIH determined by the Government is IDR 39,886,009 per person for 2022. Internal control of Hajj descent is carried out using the onboard Hajj computer system. This study was conducted to determine the BPIH payment system in accordance with Minister of Religion Regulation No. 28 2015 and the form of internal control of Pilgrimage results in accordance with Minister of Religion Decree No. 29, 2015, and to find out its implementation in accordance with the Sharia perspective. Data acquisition was carried out using the Interview Method for Hajj Officials from the Bengkalis District. The data obtained was then analyzed using qualitative methods. This study score shows that the internal billing and control system of BPIH for Hajj descendants is regulated by order of the Minister of Religion 28 and 29 2015, but is not yet optimal. Likewise, from a sharia perspective, it has not been implemented.
Analisis Sistem Akuntansi Pembayaran Biaya Penyelenggara Ibadah Haji Dan Pengendalian Internal Keberangkatan Haji Menurut Perspektif Syariah di Kantor Kementerian Agama Simanullang, Ruh Kaya; K, Kamilah
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9484

Abstract

Tujuan penelitian ini adalah untuk mengeksplorasi perspektif Syariah terhadap sistem pengendalian internal keberangkatan haji dan pembayaran biaya penyelenggara ibadah haji di Kantor Kementerian Agama. Dengan menggunakan sistem komputer haji onboard, pengendalian internal terhadap jamaah haji diterapkan. Tujuan penelitian juga mencakup penentuan sistem pembayaran BPIH sesuai dengan Peraturan Menteri Agama No. 28 (2015), bentuk kontrol internal untuk hasil Ziarah sesuai dengan Peraturan pejabat negara Agama No. 29, 2015, serta implementasi dari sudut pandang Syariah. Metode penelitian ini adalah deskriptif analitis serta metode kualitatif. Observasi, wawancara, dan studi dokumentasi digunakan sebagai metode pengumpulan data. Hasil penelitian menunjukkan bahwa sementara terdapat kebutuhan akan peningkatan dalam pengendalian internal keberangkatan haji, sistem akuntansi yang digunakan untuk pembayaran biaya penyelenggara ibadah haji di Kantor Kementerian Agama sudah sesuai dengan prinsip-prinsip Syariah. Rekomendasi disarankan untuk meningkatkan pengendalian internal, termasuk peningkatan pemahaman tentang prinsip-prinsip Syariah dalam pengelolaan biaya penyelenggara ibadah haji.
Co-Authors K, Kamilah Kamilah