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All Journal Jurnal Ilmiah Akuntansi Kesatuan IIJSE
Kamilah, K.
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Economics, Econometrics & Finance

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Data Collection on MSME Creative Industries in Medan City According to a Sharia Accounting Perspective Kasolati, K.; Kamilah, K.
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 1 (2024): JIAKES Edisi Februari 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i1.2477

Abstract

Increasing creative industries in small and medium businesses in Medan is the main focus in efforts to revitalize the local community's economy. The role of the Department of Industry, Trade, Energy and Mineral Resources (Dinas Perindustrian, Perdagangan, Energi, dan Sumber Daya Mineral/Disperindag ESDM) of North Sumatra Province must be analyzed from a sharia accounting perspective to ensure smoothness and fairness in collecting data on creative industries in Micro, Small and Medium Enterprises (MSMEs) in Medan City. This research aims to analyze the role of the Disperindag ESDM of North Sumatra Province in collecting data on creative industries among MSMEs in Medan using a sharia accounting framework. The method used is literature research to understand the concepts and principles of sharia accounting as well as interviews with other stakeholders in Medan City to understand the practices applied in developing the MSME creative industry. Currently there are several problems in collecting data on Small and Medium Industries (Industri Kecil Menengah/IKM) by the ESDM Department of Industry and Trade of North Sumatra Province. One of them is the difficulty of collecting MSME data in a timely and accurate manner, especially in places that are difficult to reach, so this can affect the quality of the information obtained. However, human resources are still limited to collect and analyze MSME data so that the effectiveness and efficiency of data collection is also disrupted.
Strategy of the Takmir of the Great Mosque of the Cubadak Market: Recording and Accountability of Sharia Finances Bagas Aulia; Kamilah, K.; Yenni Samri Juliati Nasution
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.6026

Abstract

Mosques are non-profit institutions that focus on religious activities, so it is important to have a reliable accounting system in the management of public funds to maintain transparency and accountability. However, mosque management often only records general receipts and expenditures without clear details of their sources and purposes, which can raise public suspicion. This study aims to evaluate how Takmir Raya Pasar Cubadak conducts its financial recording and financial reporting responsibilities. The results show that the mosque's financial management is still far from PSAK 109 and ISAK 35 standards, especially in terms of transparency and separation of funds such as zakat, infaq, and sadaqah. The current financial records only include incoming and outgoing cash without details of the source and allocation of funds, which results in financial accountability not meeting the expected standards. Therefore, financial management at the Cubadak Market Grand Mosque needs to be improved to be better and following applicable accounting principles.
Co-Authors Bagas Aulia Kasolati, K. Yenni Samri Juliati Nasution