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All Journal Al-Idarah : Jurnal Manajemen dan Bisnis Islam Mazinda: Jurnal Akuntansi, Keuangan, dan Bisnis
Asmito, Asmito
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Analisis Implementasi Pelaporan Keuangan Tentang Zakat, Infak Dan Sedekah Sesuai Dengan PSAK 109 (Studi Kasus Pada Masjid Nurul Huda Desa Seletreng Kecamatan Kapongan Kabupaten Situbondo) Bariroh, Siti; Asmito, Asmito
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 2 No. 1 (2024): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i2.4481

Abstract

The rise of accounting practices that are based on PSAK and have been applied to financial statements in various entities in Indonesia, both state and religious entities. However, cases of embezzlement of mosque funds allegedly triggered by the absence of accountability elements in its financial statements, which raises its own concerns for the community or parties related to the process of development and construction of mosques. This study aims to describe the application of financial statements zakat, infaq and alms in Nurul Huda mosque Seletreng, in order to know about how the form of financial statements recorded by Nurul Huda mosque, as well as analyzing the suitability of financial statements zakat, infaq and alms with PSAK 109 This descriptive qualitative research aims to describe or describe certain conditions and symptoms that occur in the Financial Statements of Nurul Huda mosque. Data collection techniques in the form of observation, interviews, and documentation. Then the data processing and analysis techniques are carried out with three stages, namely data reduction, data presentation and data verification or conclusion. The result of this study is that the financial statements of zakat, infaq and alms provided by the Nurul Huda mosque are not in accordance with those exemplified by PSAK 109 in recognition, measurement, presentation and disclosure. Because it is supposed to standardize the financial statements of zakat, infaq and alms in accordance with PSAK 109 consists of five components of financial statements, namely statements of financial position, changes in fund statements, assets under management, cash flow statements and financial statements.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI MINAT SANTRI MELANJUTKAN STUDI DI UNIVERSITAS IBRAHIMY: PENDEKATAN MIXED MTHOD Wahedi, Su'ud; Asmito, Asmito
Al-Idarah Vol 5 No 2 (2024): Al-Idarah : Jurnal Manajemen dan Bisnis Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/idarah.2024.v5i2.34-52

Abstract

The disparity in the number of students at each university is not always evenly distributed. The difference is quite large. It is recorded that some universities can accept tens of thousands of students per year. In addition, there are also universities that only accept hundreds of students per year. Many factors cause this high disparity. This research tries to examine the factors that influence students’ interest in continuing their studies at Universitas Ibrahimy Sukorejo Situbondo. The research method applied was a mixed method with a sample of 236 final year students from schools under the auspices of Salafiyah Syafi’iyah Sukorejo Situbondo Islamic Boarding School. The results show that higher education accreditation status and parental support have a significant positive effect on students’ interest in continuing their studies at Universitas Ibrahimy. In addition, facilities and infrastructure influence students’ interest in continuing studies but have a negative coefficient. Another dimension, namely the amount of education costs, has no effect on students’ interest in continuing studies. The researcher recommends to future researchers to increase the number of samples and dimension, such as geographic distance, opportunities for acceptance and cost of living as well as other dimensions that are considered to be related to students’ interest in continuing studies so that the research results obtained are more comprehensive.
Co-Authors Siti Bariroh Su'ud Wahedi