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All Journal Proceedings of The International Conference on Business and Economics Ekasakti Pareso Jurnal Akuntansi
Pujy Yonesha
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Ta'awun Values in the Process of Collecting the Qur'an: Inspiration for Inclusive and Equitable Sharia Economic Development Adri Adri; Ferdi Prayoga; Pujy Yonesha; Fadhilla Husna; Awaluddin Awaluddin
Proceeding of The International Conference on Business and Economics Vol 3 No 1 (2025): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbe-untagsmg.v3i1.2549

Abstract

This paper examines the implementation of the value of ta'awun (cooperation) in the process of collecting the Qur'anic manuscripts during the time of the companions as an inspiration for the development of an inclusive and equitable sharia economy. The collection of the Qur'anic manuscripts was a collective effort involving the companions, qira'at experts, and writers of revelation to maintain the purity of revelation and prevent division of the Muslim community. The value of cooperation reflected in the process is in line with the basic principles of sharia economics such as distributive justice, empowerment of the community, and inclusiveness. By using the library research method with a descriptive analysis approach, this study found that the application of the value of ta'awun can strengthen sharia economic practices through a fair partnership model and investment oriented towards collective welfare. In addition, this value also encourages the creation of an economic system that is not only based on efficiency, but also on ethics and sustainability. Thus, this study provides a conceptual contribution in linking Islamic traditions with contemporary economic practices, creating a harmonious ecosystem between spiritual values and material goals.  
Pengaruh Sistem Informasi Akuntansi (Sia) Penerimaan Dan Pengeluaran Dana Bos Terhadap Kualitas Laporan Dana Bantuan Operasional Sekolah (Bos) Pada Sekolah Dasar Negeri Kecamatan Sungai Pua Kabupaten Agam Tahun 2021 Pujy Yonesha; Yulia Syafitri; Sri Yuli Ayu Putri
Ekasakti Pareso Jurnal Akuntansi Vol. 3 No. 3 (2025): Ekasakti Pareso Jurnal Akuntansi (Juli 2025)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v3i3.1284

Abstract

Penelitian ini tujuannya adalah menguji pengaruh SIA-Penerimaan Kas dan SIA-Pengeluaran Kas terhadap Kualitas Laporan Dana BOS pada SDN Kecamatan Sungai Pua Kabupaten Agam.Populasi dalam penelitian merupakan sekolah dasar negeri Kecamatan Sungai Pua Kabupaten Agam yang berjumlah 167 orang. Teknik mengambil sampelnya memakai teknik purposive sampling, sehingga sampelnya berjumlah 45 responden. Hasil penelitian menunjukkan bahwa berdasarkan uji-t SIA-Penerimaan Kas secara parsial signifikan memengaruhi kualitas laporan dana BOS. Berdasarkan uji-t SIA-Pengeluaran Kas secara parsial memengaruhi kualitas laporan dana BOS. Berdasarkan uji F SIA-Penerimaan Kas dan SIA-Pengeluaran Kas secara simultan signifikan memengaruhi Kualitas Laporan dana BOS. Pada analisis koefisien determinasi (R2) variabel SIA-Penerimaan Kas dan SIA-Pengeluaran Kas mampu menjelaskan sebesar 72,6% variabel Kualitas Laporan Dana BOS.
Co-Authors Adri Adri Awaluddin Awaluddin Fadhilla Husna Ferdi Prayoga Sri Yuli Ayu Putri Yulia Syafitri