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All Journal Jurnal Ilmiah Research and Development Student SILAH: Jurnal Ekonomi Syariah
Nia Amellia
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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GOOD CORPORATE GOVERNANCE SEBAGAI WUJUD PERAN DEWAN PENGAWAS SYARIAH DAN DEWAN SYARIAH NASIONAL DI PERBANKAN SYARIAH Nur Kholisah; Nia Amellia; Sukma Purbaningrum; 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.v2i1.573

Abstract

The development of Islamic financial institutions in Indonesia requires the alertness of DSN-MUI in solving the problems that occur, especially related to product innovation needed by the community. Therefore, DSN-MUI has affiliated parties that will provide their services to Sharia banks or Sharia Business Units (UUS) in ensuring the implementation of Sharia principles in Islamic banking activities in Indonesia, namely the Sharia Supervisory Board (DPS) and the National Sharia Council (DSN). The research method used in this research is a library research method with a qualitative descriptive approach. With the use of the literature study data collection method or library research, the author does not need to go directly to the field for data collection, but only by taking various supporting reference sources, be it online references or books to support the writing of this article. The result of this research is that the author and readers can find out how the implementation of the Sharia Supervisory Board (DPS) and the Sharia National Board (DSN) in realizing Good Corporate Governance (GCG) in Islamic banking in Indonesia.
Manajemen Zakat dalam Konstruksi Akuntansi Modern Puteri Amanda Ardita; Hilya Diniya; Nia Amellia; Niharotul Fauzia
SIL'AH: Jurnal Ekonomi Syariah Vol. 2 No. 1 (2025): SIL'AH: Jurnal Ekonomi Syariah
Publisher : Sekolah Tinggi Agama Islam (STAI) Ki Ageng Pekalongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64994/silah.v2i1.22

Abstract

Zakat has tremendous potential to strengthen the existence of Islam and bring about social change through public finance. However, to optimise the benefits of zakat, good management based on Islamic sharia principles is required. This study aims to explore the principles of zakat in the context of modern accounting from a theoretical and practical perspective. The research method employs a qualitative approach using secondary data in the form of literature reviews. This study advocates for effective and efficient zakat management through the application of Islamic sharia principles in zakat accounting. The results of this study indicate that zakat integrity is an important aspect of zakat management that needs to be considered in modern accounting systems. This includes zakat management, zakat distribution, and zakat fund management. This study contributes to the importance of proper harmonisation between zakat principles and accounting standards. This is so that more comprehensive information can be provided to relevant parties in zakat management
Co-Authors Hilya Diniya Muhammad Taufiq Abadi Niharotul Fauzia Nur Kholisah Puteri Amanda Ardita Sukma Purbaningrum