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All Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Kajian Akuntansi dan Auditing Filantropi: Jurnal Manajemen Zakat dan Wakaf
Saputra Tanjung, Ferri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengelolaan Keuangan Badan Usaha Milik Desa (BUMDes) di Desa Simpang Limo Kecamatan Jambi Luar Kota Kabupaten Muaro Jambi Yeni Silvia Zega; Saputra Tanjung, Ferri
Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i1.14256

Abstract

Badan Usaha Milik Desa (BUMDes) merupakan lembaga usaha milik desa yang dikelola oleh masyarakat dan pemerintah desa dalam upaya memperkuat perekonomian desa yang dibentuk berdasarkan kebutuhan dan potensi desa. Penelitian ini dilakukan dengan tujuan untuk mengetahui bagaimana Badan Usaha Milik Desa (BUMDes) di Desa Simpang Limo Kecamatan Jambi Luar Kota Kabupaten Muaro Jambi dalam melakukan pengelolaan Keuangan. Metode yang digunakan dalam penelitian ini yaitu kualitatif dengan pendekatan deskriptif. Data yang digunakan yaitu data sekunder. Penentuan subjek dalam penelitian ini dengan cara Purposive Sampling, pengumpulan data melalui observasi, wawancara, dan dokumentasi. Metode analisis data yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Hasil yang diperoleh dari penelitian ini disimpulkan setelah dilakukan triangulasi data. Hasil penelitian ini menunjukkan bahwa pengelolaan keuangan BUMDes di desa simpang limo masih bersifat sederhana. Pada tahap (1) Perencanaan yang dilakukan oleh BUMDes desa Simpang Limo yaitu dengan melakukan rapat bersama seluruh pengurus BUMDes guna membuat anggaran yang akan diajukan untuk kegiatan selanjutnya. (2)Pelaksanaan yang dilakukan badan usaha milik desa di desa Simpang Limo dilakukan jika RAB dan dana masuk dengan menggunakan bukti pencairan dana berupa kwitansi. (3)Tahap Penatausahaan BUMDes desa Simpang Limo masih bersifat umum sehingga belum bisa diposting kedalam buku besar tetapi untuk berkas dan laporan keuangannya ada. (4) Pertanggungjawaban dilakukan dua kali dalam satu tahun. BUMDes desa Simpang Limo melakukan pertanggungjawaban dalam waktu satu kali satu tahun. Pengelolaan keuangan BUMDes belum sepenuhnya dijalankan dengan baik adanya BUMDes di desa simpang limo tidak berpengaruh terhadap pendapatan asli desa.
Donations for Palestine: Amanah as a Moderating Variable in the Effect of Transparency and Institutional Image on Donor Trust faturahman; Satria Fikri, Atar; Saputra Tanjung, Ferri; Wan Mohamad Nazarie, Wan Nur Fazni
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 7 No. 1 (2026): Filantropi
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v7i1.13611

Abstract

This study focuses on analyzing the impact of transparency and institutional image on donor trust, as well as the ability of the variable amanah to moderate the effect of transparency and institutional image on donor trust in fundraising and donation management for Palestine. This research employs a quantitative approach. The population and sample consist of 100 DT Peduli Jambi donors who contributed to Palestine, selected using probability sampling with a simple random sampling technique. A Likert-scale questionnaire was used as the data collection instrument. Data analysis was conducted using multiple regression and moderated regression analysis. Based on the findings and discussion, transparency and institutional image are the main factors influencing donor trust. Both function as signals that reduce information asymmetry and shape public perceptions of institutional credibility and reputation. The inability of amanah to moderate the relationship between transparency, institutional image, and donor trust represents an important finding of this study. Amanah does not directly influence donor trust in this context but rather functions as an inherent moral foundation within the institution.
TELAAH PERAN PREVENTIF FRAUD SEBAGAI MEDIATOR DETERMINAN KINERJA ORGANISASI PENGELOLA ZAKAT Faturahman; Saputra Tanjung, Ferri; Satria Fikri, Atar
Jurnal Kajian Akuntansi dan Auditing Vol. 22 No. 1 (2026): April 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

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

Abstract

Zakat Management Organizations are not fraud-proof. The numerous cases of misuse of institutional funds have led to a growing crisis of trust among potential donors. The numerous cases of zakat fund misuse are caused by the internal governance, internal control, and whistleblowing systems of zakat management organizations in Indonesia, which are still lacking. This research aims to examine the influence of institutional governance, internal control, and the whistleblowing system on fraud prevention and the role of fraud prevention as a mediating variable of institutional governance, internal control, and the whistleblowing system on the performance of zakat management organizations in Jambi City. The research was conducted using a quantitative approach using primary data collected through questionnaires and analyzed using PLS. The research objects were zakat management organizations in Jambi City. The results show that institutional governance and the whistleblowing system have a positive but insignificant effect on fraud prevention in zakat management organizations, while the internal control system has a positive and significant effect. Fraud prevention has been shown to have a positive and significant effect on organizational performance. However, institutional governance, internal control systems, and whistleblowing systems did not significantly influence organizational performance, either directly or through fraud prevention as a mediating variable.  
Co-Authors Faturahman Satria Fikri, Atar Wan Mohamad Nazarie, Wan Nur Fazni Yeni Silvia Zega