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All Journal Journal of Economic, Bussines and Accounting (COSTING) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Tri Dessy Fadillah
Institut Syekh Abdul Halim Hasan Binjai
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analisis Implementasi Akuntansi Wakaf Pada Lembaga Wakaf Yayasan Darul Wakaf Al-Hady Mhd. Rafly Al Habibbullah; Abi Waqqosh; Tri Dessy Fadillah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11796

Abstract

Penelitian ini dilakukan untuk mengetahui implementasi akuntansi wakaf di Yayasan Darul Wakaf Al-Hady. Dengan fokus pada bagaimana lembaga ini mencatat, mengelola, dan melaporkan aset wakaf, penelitian ini akan mengevaluasi kepatuhan terhadap standar akuntansi, efektivitas pengelolaan aset, dan transparansi pelaporan keuangan. Dalam penelitian ini penelitian dilakukan dengan pendekatan deskriptif kualitatif, pengumpulan data dilakukan melalui observasi dan wawancara, dan kemudian data dianalisis melalui reduksi data dan triangulasi data. Hasil penelitian menunjukkan bahwa Lembaga Wakaf Yayasan Darul Wakaf Al-Hady belum memenuhi standar PSAK 112 secara keseluruhan. Namun, dalam hal pengakuan dan pengukuran aset wakaf telah memenuhi, tetapi masih memiliki kekurangan dalam penyajian laporan keuangan. Laporan keuangan yang ada belum sesuai dengan ketentuan PSAK 112, terutama dalam laporan neraca, aktivitas, arus kas, dan pengungkapan. Secara keseluruhan, lembaga ini belum sepenuhnya mematuhi PSAK 112 karena masih terdapat banyak kendala seperti kemampuan nadzhir yang belum memenuhi dalam Menyusun laporan keuangan sesuai PSAK 112. Perlu dilakukan perbaikan dalam penyajian dan pengungkapan laporan keuangan untuk mencapai kepatuhan penuh terhadap standar tersebut.
Dinamika Pemasaran Digital: Pengaruh Influencer Tiktok dan Ulasan Produk terhadap Keputusan Pembelian Produk Fashion Muslim pada Generasi Z di Stabat Lama Langkat Elvina Elvina; Tri Dessy Fadillah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 5 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of TikTok influencers and product reviews on Generation Z’s purchasing decisions regarding Muslim fashion products in Stabat Lama, Langkat Regency. The growth of digital commerce has transformed consumption patterns among semi-urban communities, particularly among young people who are active on social media. This study employs an associative quantitative approach using purposive sampling on 100 Generation Z respondents who actively use TikTok and have previously purchased Muslim fashion products online. Data were collected via a Likert-scale questionnaire and analyzed using multiple linear regression. Based on the presented research data, the following are the key percentage points: Model Contribution (R-Square): The variables TikTok Influencers and Product Reviews together influence purchasing decisions by 61.8%. Other Factors: The remaining 38.2% is influenced by variables outside the scope of this study, such as product price or quality. Partial Effects: Product reviews have a more dominant influence (beta = 0.581) compared to TikTok influencers (beta = 0.417). The results indicate that TikTok influencers have a positive and significant effect on purchase decisions. Product reviews also have a positive and significant influence, with a more dominant contribution compared to influencers. Simultaneously, both variables make a significant contribution to purchasing decisions. These findings confirm that the integration of influencers’ visual appeal and the credibility of customer reviews is an effective strategy in Muslim fashion marketing in semi-urban areas.
Co-Authors Abi Waqqosh Elvina Elvina Mhd. Rafly Al Habibbullah