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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) West Science Social and Humanities Studies
Fithrianto, M. Novan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Perlakuan Akuntansi Aset Tetap Sesuai PP 71/2010 dan PSAP 07 pada Pemerintah Daerah Kota Probolinggo Suharsono, Judi; Hasanah, Irma Uswatun; Koeshardjono, R. Hery; Fithrianto, M. Novan; Andrianata, Mufid
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4325

Abstract

Penelitian dimaksudkan mendeskripsikan tindakan atas Akuntansi pada Aset Tetap DisPUPRKim serta DKPPP Kota Probolinggo serta kesesuaiannya menurut PP 71/2010 SAP serta PSAP07. Metode analisa kuantitatif deskriptif digunakan untuk mengamati dan meneliti peristiwa terkait pencatatan Aset Tetap. Pendekatan studi pustaka, wawancara dan dokumentasi digunakan untuk memahami pencatatan Aset Tetap. Cara analisis data yang dipakai adalah comparing metode. Rekonsiliasi realisasi belanja modal dan pencatatan Aset Tetap berperan dalam meminimalisir kesalahan pencatatan dan pelaporan Aset Tetap serta memastikan perlakuan akuntansi Aset Tetap pada DisPUPRKim dan DKPPP telah mempedomani PP 71/2010 dan PASP07. Namun demikian masih terdapat temuan berulang audit BPK diantaranya Peralatan dan Mesin pada DKPPP kondisi rusak parah dan tercatat di Aset Tetap. Hal itu kurang sesuai PP 71/2010 dan PSAP07 terkait Penghentian dan Pelepasan (Retirement and Disposal). Selain itu masih terdapat pengeluaran setelah perolehan awal Gedung dan Bangunan pada DisPUPRKim seperti Revitalisasi Pasar Baru seharusnya dialihkan pencatatannya ke DKUPP sebagai SKPD pengguna dan segera dikapitalisasi ke aset induknya. Demikian pula pemeliharaan Jalan Irigasi dan Jaringan pada DisPUPRKim tidak diatribusi ke aset induknya mengakibatkan aset tercatat sendiri juga disusutkan tersendiri sehingga laporan Aset Tetap akhir tahun 2022 tidak valid tidak sesuai PP 71/2010 dan PASP07.
APPLICATION OF PSAK NO. 109 (REVISED 2022) ON REPORTING FINANCIAL ACCOUNTING OF ZAKAT AND INFAQ/SEDEKAH AT THE NATIONAL AMIL ZAKAT AGENCY (BAZNAS) PROBOLINGGO CITY Suharsono, Judi; Perwitasari, Dyah Ayu; Sari, Putri Devita; Fithrianto, M. Novan; Andrianata, Mufid
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3029

Abstract

Introduction: This study aims to analyze the comparison of the application of PSAK No. 109 of 2010 and PSAK No. 109 Revised 2022 and the impact of the application of PSAK No. 109 Revised 2022 on the transparency and accountability of financial statements. Methods:  The research method used is descriptive qualitative with interview and documentation techniques. This research was conducted at the National Amil Zakat Agency (BAZNAS) of Probolinggo City. Results: The results of this study indicate that the National Amil Zakat Agency (BAZNAS) of Probolinggo City has managed zakat, infaq, and sadaqah according to sharia principles and PSAK No. 109, with financial statements that reflect effective and transparent fund management. However, the implementation of PSAK Revision 2022 is not yet fully complete, especially in the disclosure of non-cash assets and related party relationships, which are important to improve transparency. The implementation of this PSAK improves transparency, asset recognition, accountability, and reconciliation of financial statements. The main suggestion is that BAZNAS Probolinggo City immediately fully implements PSAK No. 109 Revision 2022 and conducts staff training so that the management of zakat, infaq and sadaqah funds is more professional and reliable. Keywords: Islamic accounting, PSAK and ZIS
The Effect of Community Participation, Government Policy, and Sharia Financial Education on Sharia Economic Development in West Java Fithrianto, M. Novan; Andrianata, Mufid; Suharsono, Judi
West Science Social and Humanities Studies Vol. 2 No. 07 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i07.1084

Abstract

This study investigates the effect of community participation, government policy, and Islamic financial education on the development of Sharia economics in West Java. Utilizing a quantitative approach, data were collected from 160 respondents using a Likert scale ranging from 1 to 5. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The findings indicate that all three hypotheses are positive and significant. Community participation, government policy, and Islamic financial education each have a substantial impact on fostering the growth of Sharia economics in the region. Specifically, Islamic financial education demonstrated the most substantial effect, followed by government policy and community participation. These results underscore the critical roles of community engagement, supportive governmental frameworks, and educational initiatives in advancing the Islamic economic system in West Java. The study provides valuable insights for policymakers, educators, and community leaders aiming to enhance the development of Sharia economics through targeted strategies and programs.
Co-Authors Andrianata, Mufid Hasanah, Irma Uswatun Perwitasari, Dyah Ayu R Hery Koeshardjono Sari, Putri Devita Suharsono, Judi