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PENGARUH PENGANGGARAN SYARIAH TERHADAP PENINGKATAN TRANSPARANSI DAN AKUNTABILITAS LEMBAGA WAKAF Mochammad Rival Wijaya Putra; Muhammad Hilmi Humaid Hibatulloh; Suhendi
Gunung Djati Conference Series Vol. 56 (2025): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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Abstract

Penelitian ini mengkaji pengaruh implementasi penganggaran syariah terhadap peningkatan transparansi dan akuntabilitas pada lembaga wakaf di Indonesia. Lembaga wakaf sebagai institusi filantropi Islam memiliki peran strategis dalam pemberdayaan ekonomi umat, namun masih menghadapi tantangan dalam hal transparansi dan akuntabilitas pengelolaan dana. Penganggaran syariah yang berlandaskan prinsip-prinsip Islam diharapkan dapat menjadi solusi untuk meningkatkan tata kelola lembaga wakaf. Penelitian ini menggunakan pendekatan kualitatif dengan studi literatur dan analisis komparatif. Hasil penelitian menunjukkan bahwa penerapan penganggaran syariah berpengaruh positif terhadap peningkatan transparansi melalui keterbukaan informasi keuangan dan akuntabilitas melalui pertanggungjawaban yang sesuai dengan prinsip syariah.
Measuring the Relationship between Student Sentiment and West Java Governor's Popularity on Social Media: Spearman's Correlation Approach to Survey Data and Online Activity Wildan Hilmawan; Delia Futri Apriliani; Mochammad Rival Wijaya Putra; Mia Lasmi Wardiyah
Jurnal Restorasi : Hukum dan Politik Vol. 3 No. 1 (2025): Jurnal Restorasi : Hukum dan Politik, April 2025
Publisher : Jurnal Restorasi : Hukum dan Politik

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Abstract

This study analyzed the relationship between student sentiment towards the Governor of West Java and his level of popularity on social media using the Spearman correlation approach. A total of 20 students became respondents through a 15-item Likert scale questionnaire. The results showed that support for leadership digitalization (r = 0.485) and active involvement in following the governor's official account (r = 0.476) had a moderate correlation with positive perceptions of students. In contrast, the perception of imaging (X9) showed a negative correlation (r = -0.471), indicating that the higher the students' perception that the governor's social media focused more on image than the substance of the policy, the lower their assessment of its performance. These findings provide insight into regional heads' digital political communication strategies in building social media-based image and legitimacy. With a data-driven approach, this research is expected to be a reference for academics, government practitioners, and the younger generation in understanding the relationship between public perception and digital interaction of regional leaders.