Mukhlis Harvian
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Analisis Komparatif antara Probability dan Nonprobability dalam Penelitian Pemasaran Khaidir Ali Fachreza; Mukhlis Harvian; Nasya Zahra; Muhammad Izzudin Islam; Muhammad Daffa; Miftahul Chair; Mia Lasmi Wardiyah
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.v1i3.248

Abstract

Marketing research plays a crucial role in the context of modern business today. To achieve the desired level of accuracy and benefit, it is vital to conduct this research using the appropriate method. Within the scope of marketing research, there is a significant debate between the use of probability and nonprobability methods. Each method has different strengths and weaknesses in producing quality research data. Therefore, it is essential to perform a comprehensive analysis to understand the benefits and consequences offered by both approaches. From this analysis, a better understanding of the most suitable method choice for each situation and marketing research need will be generated. By using the right method, researchers can maintain the level of validity and reliability of the data obtained. This step is crucial to ensure that the results of marketing research can serve as an accurate and useful guide for business decision-making.
Analisis Penerapan PSAK No. 109 Tentang Pelaporan Keuangan Akuntansi Zakat, Infak/Sedekah Pada Baznas Kabupaten Majalengka Mukhlis Harvian; Alifah Sukma Asih; Firman Yudhanegara; Iwan Setiawan
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 2 (2025): Maret : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i2.865

Abstract

This studyiaims toiexamine theirecognition and measurement process related to the receiptiand distribution ofifunds carried out by BAZNAS Majalengka Regency, analyze the implementation of its financial reports, and assess their compliance with PSAK 109. Using a qualitativeidescriptive method, data wasicollected throughiinterviews. The research findings indicate that the financial reporting of BAZNAS Majalengka Regency adheres to PSAK 109, covering the receipt and distributioniofizakat, infaq, and sadaqah funds. Every economic transaction is systematically recorded, and the financial reports comply with applicableiregulations, including the treatment of non-halal funds in accordance with sharia iprinciples. In terms of recognition and presentation, BAZNAS Majalengka Regency applies the double-entry recording system, which is considered effective and efficient. Overall, the financial reports prepared align with PSAK 109 in terms of recognition, measurement, and presentation.