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All Journal International Journal of Sustainable Applied Sciences (IJSAS) Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Kiki Candri
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Fatany Thailand Cooperative Management Solutions to Improve the Benefits of the Ummah Een Erlina; Kiki Candri; Sri Rahmany
International Journal of Sustainable Applied Sciences Vol. 2 No. 6 (2024): June 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijsas.v2i6.2044

Abstract

This research aims to find and analyze solutions in managing the Fatany Thailand Cooperative in increasing the benefit of the community. Tor indicators expressed in variables are related to internal factors and external factors. The variables observed in internal factors are Service, Reporting, Supervision and. Meanwhile, the variables observed in external factors are Government Regulations and Global Competition. This research uses Analytic Process (ANP) to process primary data collected from respondents representing experts, practitioners and academics. The distribution of questionnaires to respondents was carried out using non- random sampling , by selecting 7 respondents who had an in-depth understanding of developments in Thai cooperatives . The questionnaire data obtained was processed using Super Decisions software version 3.2. The research results show that the priority of the root causes of the development of Thai cooperatives in improving the benefit of the people, consists of internal problems, namely Service 35.40%, Reporting 4.43%, Supervision 5.88% and HR 35.55%. Meanwhile, external problems consist of Government Regulations 15.99 % and Global Competition 66.52%. This research also produces solutions achieved from each variable including Government Regulations, namely reducing taxes by 15.68%, Productivity Forcasting Projections by 10.71%, while the Global Competition variable has a solution following International Standards 65.75% and involving global issues of tax regulations 15.46%. i mp l ication from​​ study​​​​​​​​​ This there 's a I way to go​​​​ in conclusion as a contribution​​​​​​​ new​​ to​​​​​​ knowledge field​ economy​ And​​ finance​​​​​​​ I slam It is clear that solutions and strategies for internal factors in developing cooperatives in Thailand are a priority in providing policies to prioritize each component that is a priority in developing cooperatives in Thailand.
Accountability Analysis of Productive Zakat Fund Management at the National Zakat Amil Agency Baznas, Meranti Islands District Kiki Candri; Sri Rahmany; Susilawati; Een Erlina; Saiful Bahri; Mela Artika
International Journal of Sustainable Applied Sciences Vol. 2 No. 8 (2024): August 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijsas.v2i8.2315

Abstract

Implementation of accountability at the national zakat amil agency (BAZNAS) Meranti Islands district in the management of productive zakat funds. The aim of implementing accountability in the management of zakat funds is to create trust in the parties involved in the management and as a form of responsibility for the trust given. The type of data in this research is descriptive qualitative using primary data, namely data obtained directly from the research object. The data collection technique is using interview and documentation techniques. The research results illustrate that BAZNAS Meranti Islands district has not fully implemented accountability in the management of zakat funds.  In implementing BAZNAS accountability for the Meranti Islands district, is done by making financial reports and conducting audits. In preparing the financial reports, BAZNAS, Meranti Islands Regency has implemented the guidelines based on PSAK No. 109, however, it is still not fully implemented. This is because, in the management of BAZNAS zakat  funds  in  Meranti Island Regency, there is a lack of human resources as managers appropriate to their field, a lack of financial
Dampak Pengaruh Pengetahuan Zakat Dan Kepercayaan Karyawan Rumah Sakit Umum Daerah Bengkalis Terhadap Minat Membayar Zakat Penghasilan Dengan Lama Bekerja Sebagai Variabel Moderasi Kiki Candri; Sri Rahmany; Muhammad Ashsubli; Zulfah Amalia
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): Juli: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i3.188

Abstract

This research aims to determine the impact of zakat knowledge and trust of Bengkalis regional general hospital employees on interest in paying zakat on income with length of work as a moderating variable..This type of research is quantitative research. The population in this study were Bengkalis Hospital employees who were ASN and Honorary totaling 284 people. The sample in this study were Bengkalis Hospital employees, totaling 166 people. Data collection techniques using a questionnaire. The data analysis technique used is descriptive statistical analysis and PLS (Partial Least Square) analysis. The results showed that knowledge of zakat had no effect on interest in paying professional zakat with an influence value of 0.12 and p-values of 0.889 (> 0.05). Trust has an effect on interest in paying professional zakat with an influence value of 0.615 and p-values of 0.000 (<0.05). Length of work has no significant effect on Interest in Paying Professional Zakat with an effect of -0.213 with p-values of 0.827 (>0.05). The length of work factor is not able to moderate the effect of zakat knowledge on interest in paying professional zakat with an effect of 0.078 with p-values of 0.488 (> 0.05). The length of work factor is not able to moderate the effect of trust on interest in paying professional zakat with an influence value of -0.065 with p-values of 0.524 (> 0.05).
Penerapan Akuntabilitas terhadap Realisasi Anggaran Dana Bantuan Operasional Sekolah (BOS) di Sekolah Dasar Swasta Islam Terpadu Ibu Harapan Bengkalis Kiki Candri; Mashuri Mashuri; Sri Rahmany; Iswandi Iswandi
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 2 (2024): Maret: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i2.186

Abstract

This study aims to determine the accountability for the realization of the school operational assistance fund budget at the Integrated Islamic Private Elementary School Ibu Harapan Bengkalis. This study uses a descriptive qualitative research method where data collection uses interview and documentation techniques. The test results show that accountability for the realization of the school operational assistance fund budget has not been carried out perfectly, due to several factors that have caused this to happen. So that the accountability of the financial reports produced is not in accordance with the technical instructions for the School Operational Assistance (BOS) guidelines.
Co-Authors Daniel Happy Putra Een Erlina Iswandi Iswandi Mashuri Mashuri Mela Artika Muhammad Ashsubli Saiful Bahri Sri Rahmany Zulfah Amalia