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All Journal BEGIBUNG: Jurnal Penelitian Multidisiplin Jurnal Riset Ilmiah
zakiyah, lizatul
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Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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A IDENTIFIKASI PERSENTASE UPAH HASIL MAKELAR DARI PENJUAL DAN PEMBELI SEBIDANG TANAH zakiyah, lizatul; M. Masrukhan
BEGIBUNG: Jurnal Penelitian Multidisiplin Vol. 2 No. 4 (2024): BEGIBUNG: Jurnal Penelitian Multidisiplin, September 2024
Publisher : Lembaga Berugak Baca

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62667/begibung.v2i4.125

Abstract

A broker is defined as an intermediary between bothparties, sellers and buyers who mutually pledge or enter into a contract to offer any goods/objects, including a plot of land. The size of the income earned by the broker depends on his efforts and good work. If the broker can sell land with good work, then the broker's income will also be large. However, sometimes the price agreed upon by the broker and the buyer does not provide the right information to the land owner at the broker's request. In this research, the author uses qualitative research methods by identifying, describing and analyzing the distribution of brokers' profits in a sale and purchase transaction of a plot of land. As an intermediary between sellers and buyers of land, accepting and servicing every job in order to use their services as an intermediary, apart from that, a broker sometimes has the task of checking the validity of the certificate itself. In this case, a broker plays a very important role in selecting potential buyers.
IDENTIFIKASI PERSENTASE UPAH HASIL MAKELAR DARI PENJUAL DAN PEMBELI SEBIDANG TANAH zakiyah, Lizatul; Masrukhan, M.
SINERGI : Jurnal Riset Ilmiah Vol. 1 No. 8 (2024): SINERGI : Jurnal Riset Ilmiah, Agustus 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/j3bba623

Abstract

A broker is defined as an intermediary between bothparties, sellers and buyers who mutually pledge or enter into a contract to offer any goods/objects, including a plot of land. The size of the income earned by the broker depends on his efforts and good work. If the broker can sell land with good work, then the broker's income will also be large. However, sometimes the price agreed upon by the broker and the buyer does not provide the right information to the land owner at the broker's request. In this research, the author uses qualitative research methods by identifying, describing and analyzing the distribution of brokers' profits in a sale and purchase transaction of a plot of land. As an intermediary between sellers and buyers of land, accepting and servicing every job in order to use their services as an intermediary, apart from that, a broker sometimes has the task of checking the validity of the certificate itself. In this case, a broker plays a very important role in selecting potential buyers.
ANALISIS SISTEM AKUNTANSI DAN PENGELOLAAN KEUANGAN UMKMSTUDI KASUS PADA PABRIK OMAH OBLONG YOGYAKARTA Masrukhan, M.; Zakiyah, Lizatul
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 2 (2025): SINERGI : Jurnal Riset Ilmiah, February 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i2.932

Abstract

This study aims to analyze the accounting system and financial management of SMEs, with a case study of Omah Oblong Factory in Yogyakarta. A sound accounting system is a crucial factor in improving the financial performance of SMEs. This research adopts a qualitative approach with a case study method. Data were collected through in-depth interviews, direct observation, and financial document analysis. The results indicate that Omah Oblong Factory employs a basic manual accounting system, but it exhibits several weaknesses, such as limited use of information technology and financial literacy. Financial management demonstrates a clear separation between revenue and expenses, though it is not fully integrated. By enhancing the use of information technology and providing financial literacy training, Omah Oblong Factory is expected to improve the efficiency of its accounting system and financial performance. This study offers strategic recommendations for the development of SME accounting systems in the future.
IMPLEMENTASI ETIKA AKUNTANSI SYARIAH DALAM PENGELOLAAN TUNJANGAN PNS DAN PPPK DI DINAS PENDIDIDKAN DAN KEBUDAYAAN KABUPATEN TEGAL zakiyah, lizatul; Fatkhuri, Fatkhuri
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 2 (2026): SINERGI : Jurnal Riset Ilmiah, February 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i2.2420

Abstract

This study aims to analyze the implementation of Islamic accounting ethics in the management of benefits for Civil Servants (PNS) and Government Employees with Work Agreements (PPPK) at the Tegal Regency Education and Culture Office. The research approach used is descriptive qualitative with data collection techniques through observation, in-depth interviews, and documentation studies. The results of the study indicate that the management of benefits has been implemented based on the principles of accountability, transparency, and fairness, and is in line with the ethical values ​​of Islamic accounting, namely trustworthiness, honesty (mas'uliyah), and justice (al adl). However, there are still limitations in the apparatus' understanding of the concept of Islamic accounting ethics conceptually. This study is expected to provide theoretical contributions to the development of public sector Islamic accounting studies as well as practical contributions to improving the quality of benefits management based on Islamic values.
Co-Authors Fatkhuri, Fatkhuri M. Masrukhan Masrukhan, M.