Wahyu Ansahrizal
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LAPORAN KEUANGAN MASJID: PERSPEKTIF AKUNTANSI SYARIAH DAN PENCEGAHAN FRAUD Wahyu Ansahrizal
Journal of Sharia Economics Vol. 4 No. 1 (2023): Islamic Finance
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v4i1.2653

Abstract

This study aims to qualitatively analyze and find out the financial reports presented by mosques based on the perspective of Sharia accounting and fraud prevention. This study used a descriptive qualitative method. The data used in this research is secondary data. Secondary data was obtained from the mosque's financial reports. The results of this study indicate that DSAK IAI (Financial Accounting Standards Board of the Indonesian Institute of Accountants) as a professional organization of accountants in Indonesia issued ISAK 35 to strengthen aspects of recognition, measurement, presentation and disclosure so that the financial statements of mosques presented based on ISAK 35 include statements of financial position, comprehensive income statements, cash flow statements, reports on changes in net assets, and notes on financial statements in order to create financial reports that are easy to understand, have relevance and have high comparability to strengthen aspects of accountability and transparency in order to minimize the occurrence of fraudulent practices.
DINAMIKA SOSIAL DALAM TRADISI MAHAR ADAT ALAS ACEH TENGGARA PERSPEKTIF IMAM SYAFI’I Wahyu Ansahrizal; Nurliza, Fitri
TARBIYA ISLAMIA : Jurnal Pendidikan dan Keislaman Vol. 14 No. 1 (2024): TARBIYA ISLAMIA
Publisher : Islamic Education Department, Islamic University of Majapahit (Universitas Islam Majapahit) Mojokerto, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/tarbiya.v14i1.3147

Abstract

The tradition of Mahar in marriage is one of the traditions found in various societies and cultures in Indonesia, including the Alas Custom of Southeast Aceh. This research aims to analyze and know qualitatively about the Social Dynamics of the Mahar Tradition of Southeast Aceh Alas Custom from Imam Syafi'i Perspective. This research uses descriptive qualitative method. The research data comes from supporting literature such as books, journals, and other relevant sources. The results of this study indicate that the tradition in determining the amount of Alas customary dowry in Southeast Aceh is carried out by means of Mekhdat (Customary Deliberation), the tradition is acceptable to the community and does not conflict with the teachings of Islam. Imam Syafi'i gives a view of the dowry as a mandatory gift of the prospective husband either in the form of objects or services. The size of the dowry is not an absolute requirement, so as not to complicate the marriage so that there are no bad implications.