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All Journal Jurnal Mahasiswa Akuntansi As-Syirkah: Islamic Economic & Financial Journal
Bibitan, Ravika Apriliany
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Efektivitas Prinsip Akuntansi Syariah dalam Distribusi Zakat: Studi Kasus pada Badan Amil Zakat Nasional Provinsi Gorontalo terhadap Pemberdayaan Mustahik Hemeto, Inul; Bibitan, Ravika Apriliany
Jurnal Mahasiswa Akuntansi Vol 2 No 1 (2023): JAMAK: Jurnal Mahasiswa Akuntansi (Juni)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jamak.v2i1.70

Abstract

Penelitian ini bertujuan untuk mengevaluasi sejauh mana penerapan prinsip akuntansi syariah oleh Badan Amil Zakat Nasional (BAZNAS) Provinsi Gorontalo dalam distribusi zakat mempengaruhi pemberdayaan mustahik. Penelitian ini menggunakan pendekatan kualitatif deskriptif dalam menganalisis data. Metode pengumpulan data melibatkan observasi, dokumentasi, dan wawancara di BAZNAS Provinsi Gorontalo. Hasil penelitian menunjukkan bahwa proses pendistribusian zakat oleh BAZNAS Provinsi Gorontalo untuk pemberdayaan mustahik telah mematuhi prinsip akuntansi syariah seperti pertanggungjawaban, keadilan, dan kebenaran. Prinsip pertanggungjawaban diwujudkan melalui berbagai program seperti program kemanusiaan, ekonomi produktif, dakwah, advokasi, pendidikan, dan kesehatan. Keadilan dalam distribusi zakat termanifestasi dalam seleksi penerima bantuan yang didasarkan pada kriteria usia. Adapun prinsip kebenaran tercermin dalam alokasi dana zakat pada program kemanusiaan dan ekonomi produktif, yang menjadi program utama dalam pemberdayaan mustahik. Hal ini menunjukkan komitmen BAZNAS Provinsi Gorontalo dalam meningkatkan pemberdayaan para mustahik melalui distribusi zakat
Pengaruh Akuntabilitas , Transparansi Anggaran, dan Partisipasi Masyarakat Terhadap Efektivitas Pengelolaan Keuangan Desa: Studi pada Desa-Desa Di Kecamatan Tilango, Kabupaten Gorontalo Bibitan, Ravika Apriliany; Tuli, Hartati; Pakaya , Lukman
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 1 (2026): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

This study aims to analyze the influence of accountability, budget transparency, and community participation on the effectiveness of village financial management in the villages of Tilango District, Gorontalo Regency. The background of this research is based on the importance of implementing the principles of good governance in village financial management to ensure effective, efficient, and well-targeted development. Although village budgets continue to increase, the effectiveness of their management is largely determined by the extent to which village governments are able to apply accountability, ensure information transparency, and involve the community in the financial management process. This study employs a quantitative method with a survey approach. Data were collected through the distribution of questionnaires to village officials and members of the Village Consultative Body (BPD) in eight villages within Tilango District. The research instrument was tested using validity and reliability tests, and the data were analyzed using multiple linear regression through SPSS. Classical assumption tests were also conducted prior to the regression analysis. The results of the study indicate that: (1) accountability has a positive and significant effect on the effectiveness of village financial management; (2) budget transparency has a positive and significant effect on the effectiveness of village financial management; (3) community participation has a positive and significant effect on the effectiveness of village financial management; and (4) simultaneously, these three variables have a positive and significant effect on the effectiveness of village financial management in Tilango District. These findings affirm that the implementation of accountable, transparent, and participatory village governance is a key factor in achieving effective village financial management.
Co-Authors Hemeto, Inul Pakaya , Lukman Tuli, Hartati