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All Journal Economica: Jurnal Ekonomi Islam Jurnal Pengabdian Masyarakat Bangsa
Nurngaini, Siti
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Pembelajaran Praktis Mahasiswa Akuntansi Melalui Magang di Kantor Akuntan Publik Nurbaity, Rosa; Dewi, Elfa Lutfiana; Nurngaini, Siti
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 2 (2025): April
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i2.2249

Abstract

Program magang di Kantor Akuntan Publik (KAP) menjadi sarana penting bagi mahasiswa akuntansi untuk mengembangkan pemahaman dan keterampilan dalam praktik audit. Kegiatan ini memberikan pengalaman langsung dalam proses audit, termasuk analisis laporan keuangan, penyusunan kertas kerja, serta penerapan standar audit yang berlaku. Selain itu, mahasiswa juga mendapatkan bimbingan dari para profesional yang berperan dalam meningkatkan kompetensi teknis dan etika profesional mereka. Pendekatan kolaboratif antara akademisi dan praktisi dalam program ini memungkinkan mahasiswa untuk menghubungkan teori dengan praktik nyata di dunia kerja. Hasil dari program magang ini menunjukkan bahwa mahasiswa lebih siap menghadapi tantangan di industri akuntansi, memiliki pemahaman yang lebih baik tentang regulasi dan prosedur audit, serta mampu beradaptasi dalam lingkungan kerja profesional. Dengan demikian, program magang di KAP berkontribusi signifikan dalam meningkatkan daya saing lulusan akuntansi di pasar tenaga kerja.
The Humanization of Accountability: A New Paradigm for Waqf Management Nurngaini, Siti; Wasyith, Wasyith; Aniqoh, Nur Aini Fitriya Ardiani
Economica: Jurnal Ekonomi Islam Vol. 16 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2025.16.1.25283

Abstract

The practice of waqf accountability in general often places excessive emphasis on technical and financial measurements, thereby neglecting the humanitarian mission that constitutes the very essence of waqf institutions. This paper seeks to address that limitation by proposing the idea of a “humanization of waqf accountability”, an integrated framework grounded in the prophetic social thought of Kuntowijoyo. The framework rests upon three main pillars. First, active community participation, which positions beneficiaries not as passive recipients but as empowered subjects. Second, social justice, which redefines waqf as an instrument for inclusive and sustainable development rather than merely a charitable activity. Third, community well-being, regarded as the ultimate goal, is measured through holistic indicators of human dignity. By integrating these pillars, this comprehensive paradigm not only aligns waqf governance with its ethical foundations but also responds to contemporary challenges, such as the need for beneficiary-centered management and transparent reporting. In essence, this human-oriented approach provides a pathway for waqf institutions to enhance their social impact, build trust among stakeholders, and fulfill their mandate in realizing sustainable community development more effectively.
Co-Authors Aniqoh, Nur Aini Fitriya Ardiani Dewi, Elfa Lutfiana Nurbaity, Rosa Wasyith, Wasyith