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Keseimbangan Bahasan Fiqih Muamalah Dan Akuntansi Syariah Bagi Siswa SMK N 20 Jakarta Krisno Septyan; Wisnu Julianto
JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Vol 2, No 2 (2018)
Publisher : LPPM ITATS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31284/j.jpp-iptek.2018.v2i2.427

Abstract

Sekolah kejuruan diprogramkan oleh pemerintah untuk mencetak lulusan yang siap kerja, namun tujuan tersebut tidak hanya beriorientasi pada akhir tapi juga proses. Fiqih mumalah hadir untuk menjembatani hal tersebut dimana lulusan dapat menerapkan kerja dengan hasil gaji yang penuh berkah karena memiliki nuasa etika ketika meraih hasil tersebut. Selain itu fiqih muamalah juga dapat diterapkan dalam aktifitas sehari-hari. Pelaksanaan pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman proses transaksi yang tidak bertentangan degngan prinsip syariah. Selain itu program ini juga menunjang penelitian yang telah dilaksanakan. Metode pelaksanaan program ini adalah memberikan materi fiqih mumalah dan materi laporan keuangan syariah yang dapat dikaitkan dengan kehidupan sehari-hari, kemudian dilanjutkan dengan sesi tanya jawab. Hasil dari program ini adalah mahasiswa mendapat pemahaman transaksi yang tidak bertentangan dengan syariah dan melihat antusias siswa terhadap kesadaran bermuamalah di masyarakat cukup besar, hal ini bisa mendorong capaian pembelajaran jurusan yaitu bertaqwa kepada Tuhan.
PENGEMBANGAN INDEKS PENGUNGKAPAN DENGAN MAQASHID SYARIAH DALAM MEMUNCULKAN INDIRECT STAKEHOLDER YANG TERLUPAKAN Krisno Septyan
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 3 | NO. 2 | 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.957 KB)

Abstract

This research is aims to add of disclosure item based on maqashid shariah ( hifzun Nasb Approach). This reseeach used qualitative method with cristism paradigm based on islam perspective and spiritualism paradigm. Result shows that Islamic bank  in Indonesia has more disclose about direct stakeholder than indirect stakeholder. Even that new stakeholder (family) has a little more on disclosure percentage than others stakeholders. Another finding is transfer welfare policy for another stakeholder which should for this new stakeholder
PENGEMBANGAN INDEKS PENGUNGKAPAN DENGAN MAQASHID SHARIAH DALAM MEMUNCULKAN INDIRECT STAKEHOLDER YANG TERLUPAKAN Krisno Septyan; Wisnu Julianto
NISBAH: JURNAL PERBANKAN SYARIAH Vol. 4 No. 2 (2018): NISBAH: Jurnal Perbankan Syariah
Publisher : Sharia Banking Study Program, Faculty of Islamic Economics, Djuanda University, Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (578.906 KB) | DOI: 10.30997/jn.v4i2.1559

Abstract

Penelitian ini bertujuan untuk memberikan tambahan item pengungkapan berdasarkan maqashid syariah (pendekatan pada hifzun Nasb). Metode yang digunakan adalah kualitatif dengan paradigma kritis berdasarkan pandangan Islam dan paradigma spiritualis. Hasilnya menunjukkan bank umum syariah di Indonesia lebih banyak mengungkapkan kegiatan yang berkaitan dengan direct stakeholder dibandingkan dengan indirect stakeholder. Bahkan stakeholder baru (keluarga) memiliki persentase paling kecil dibanding stakeholder lainnya. Temuan lainnya mengenai kebijakan kesejahteraan terkait dengan stakeholder ini malah menjadi kesejahteraan untuk stakeholder lainnya.
PENGEMBANGAN INDEKS PENGUNGKAPAN DENGAN MAQASHID SHARIAH DALAM MEMUNCULKAN INDIRECT STAKEHOLDER YANG TERLUPAKAN Krisno Septyan; Wisnu Julianto
Accounting Global Journal Vol 3, No 2 (2019): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v3i2.2729

Abstract

This research is aims to add of disclosure item based on maqashid shariah ( hifzun Nasb Approach). This reseeach used qualitative method with cristism paradigm based on islam perspective and spiritualism paradigm. Result shows that Islamic bank  in Indonesia has more disclose about direct stakeholder than indirect stakeholder. Even that new stakeholder (family) has a little more on disclosure percentage than others stakeholders. Another finding is transfer welfare policy for another stakeholder which should for this new stakeholder
MUHASABAH PROGRAM PENGABDIAN KEPADA MASYARAKAT BIDANG AKUNTANSI DAN AGENDA KOLABORASI ILMU PENGETAHUAN Krisno Septyan; Danang Mintoyuwono
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 7 No 2 (2022): Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.7.2.2022.21-38

Abstract

This study criticizes the Community Service Program in the field of accounting as muhasabah (self-introspection) and offers a new concept of knowledge. The approach used is humanist-theocentric. Criticism of the Community Service Program in the field of accounting only leads to one benchmark that is secular. The logical consequence of the bankable the Community Service Program is that it contributes to an increase in inflation. The new form of PKM in accounting is to improve people's natural abilities such as brain performance and communication skills. Brain performance is used for the most classic accounting practices and communication skills are used to get additional venture capital from God through relatives, and communities. The new form of the Community Service Programneeds to involve other disciplines. Abstrak Studi ini mengkritik Program Pengabdian Kepada Masyarakat (PKM) bidang akuntansi sebagai muhasabah (introspeksi diri) dan menawarkan konsep baru PKM transdisipliner ilmu pengetahuan. Pendekatan yang digunakan adalah humanis-teosentris. Kritik terhadap PKM di bidang akuntansi hanya mengarah pada satu tolok ukur yang bersifat sekuler. Konsekuensi logis program PKM yang bankable berkontribusi terhadap peningkatan inflasi. Bentuk baru PKM di bidang akuntansi adalah untuk meningkatkan kemampuan alamiah masyarakat seperti kinerja otak dan kemampuan komunikasi. Kinerja otak digunakan untuk praktik akuntansi paling klasik dan keterampilan komunikasi digunakan untuk mendapatkan tambahan modal usaha dari Tuhan melalui kerabat, dan komunitas. Bentuk baru dari PKM perlu melibatkan disiplin ilmu lainnya.
Analisis Sistem Pengendalian Internal Pada Lembaga Amil Zakat Al Azhar Andrean Muhammad Anwar; Krisno Septyan
WIDYAKALA: JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 6, No 1 (2019): Urban Development & Urban Lifestyle
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.321 KB) | DOI: 10.36262/widyakala.v6i1.145

Abstract

This study aims to analyze the implementation of the internal control system in the collection process until the distribution of zakat funds in this study was conducted at the Al Azhar Amil Zakat Institution, this research is a qualitative research using a phenomenological approach. Based on the results of this study revealed that the Amil Al Azhar Institution in 1) The control environment in the aspect of integrity and ethical values always emphasizes the standards determined by the center. 2) Risk withdrawal is carried out with each transaction known to the Branch Leader and inputted using the system then for internal changes such as the presence of new employees and the risk assessment. 3) Control activities are carried out by ensuring that the quality of transaction authorization is guaranteed by donors coming to the office for transactions to always fill in the proof of deposit. Good safeguards for assets and independent checks are carried out every few months. 4) Information and communication is carried out by always using the custumer service and internal information systems. There is good communication between divisions. 5) Monitoring mechanism is carried out by monitoring internal and external partiesKeywords: Internal Control, Zakat Collection, Zakat Distribution
Islamic household accounting: romance discussion in accounting curriculum Krisno Septyan; Iwan Triyuwono; Rosidi Rosidi; Aji Dedi Mulawarman; Achdiar Redy Setiawan
Journal of Islamic Accounting and Finance Research Vol 4, No 2 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.12633

Abstract

Purpose - This study aims to formulate an Islamic household accounting model that should be part of the accounting curriculum.Method - The method used is grounded theory in constructivism. The first step is self-consciousness, then consideration of participants, followed by data collection, coding, and theory building. Data were collected from 22 informants, 19 of whom were already married whose educational background is in accounting and who were employed in accounting-related positions.Result - The results show that households consider that household accounting needs to be included in the formal accounting curriculum, while most of the heads of the household see it as not mandatory. Discussion revolves around household life, how love springs in the household all the way through, as well as an argument that household accounting must be put as a subject (of curriculum). It is also noted that communication in households must cover both material and spiritual aspects in order to pursue true happiness (a serenity state of a household or sakinah).Implication - Practically, household discussion in classrooms is mandatory for accounting students; this discussion serves as a foothold on how to lead a household life all the way through. Theoretically, for accountants, a household is a life priority in order to shape a better civilization.Originality - This topic of romance in the accounting curriculum has never been specifically addressed in classrooms of undergraduate accounting programs.
KESEIMBANGAN BAHASAN FIQIH MUAMALAH DAN AKUNTANSI SYARIAH BAGI SISWA SMKN 201 JAKARTA Krisno Septyan; Wisnu Julianto
MADANI: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2018): Madani : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM UPN Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.051 KB) | DOI: 10.53834/mdn.v4i1.414

Abstract

The school vocational has been programing by government to create graduates whose ready to work,however thats goal not only oriented on result, but also oriented on processing. Fiqih mumalah can be acomodated proses and result to be a bless god. Gradutate can get result (salaries) but not disregard etich. In another goal this program is support our research. Processing method this our program are give discussions fiqih muamalah and financial statement for islamic institutition with hooking in daily activities, than answer question session. Result this program is student’s got understanding of all about transaction which no contradict in islamic rule and we can seem student’s awareness to muamalah is so much. This moment is support get learning outcomes is pious to God.
Readiness to Implement PSAK 112 at Yayasan Wakaf Bangun Nurani Bangsa Nabila Fairuz Fatin; Krisno Septyan; Ayunita Ajengtiyas Saputri Mashuri
Journal of Islamic Economics Lariba Vol. 5 No. 2 (2019)
Publisher : Department of Islamic Economics, Islamic University of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol5.iss2.art3

Abstract

This research aims to know the readiness of implementation of PSAK 112 on Bangun Nurani Bangsa Waqf Foundation. The methods used in this research is qualitative method and also with phenomenology approach and paradigm interpretive. The research result show that the Bangun Nurani Bangsa Waqf Foundation is not ready to implement PSAK 112. Bangun Nurani Bangsa Waqf Foundation needs to make adjustments to some components of the financial statements. However, the constraints of lack of human resources and the lack of human resources for the financial sector need to be addressed by Bangun Nurani Bangsa Waqf Foundation.
MAKNA ASET YANG MELEKAT PADA ANAK DALAM PERSPEKTIF AKUNTAN PENDIDIK Mikail Rizki Heryawan; Krisno Septyan
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1752

Abstract

This study aims to dig deeply into the meaning of children as assets in a family. The method used in this study is a qualitative method with a phenomenological approach. The informant in this study were three informants who worked as lecturers in financial accounting because the researcher intends to bring the meaning of assets into the family environment. Based on the research carried out, it was found that children have an important meaning in the family and also the meaning of assets attached to children, namely as the fruit of happiness which means children as carriers of happiness in the family, gifts for the gift of God Almighty which means that children are a mandate from God Almighty so that they must be taken care of properly, and children are intangible assets that can provide benefits to the wider community. The implication of this research is to encourage parents to educate their children well so that they can benefit the wider community.