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All Journal Indo-Fintech Intellectuals: Journal of Economics and Business JIMEKA
M. Daud, Rulfah
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Humanities Economics, Econometrics & Finance Social Sciences Other

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AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA BOS DI SEKOLAH DASAR NEGERI Munjiah, Siti; M. Daud, Rulfah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 4 (2024): November 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i4.28448

Abstract

This study aims to determine the effect of accountability, transparency, and human resource quality on the effectiveness of School Operational Funds (BOS) management in Public Elementary Schools in Banda Aceh. The research is quantitative. The study utilized a proportioned stratified random sampling technique, selecting 84 respondents from 42 elementary schools, including school principals and treasurers. Data was collected through questionnaires and primary data sources and then analyzed using multiple linear regression with SPSS version 26. The research findings indicate that accountability, transparency, and human resource quality simultaneously influence BOS fund management effectiveness. While accountability and transparency were found to affect fund management effectiveness partially, the quality of human resources showed no significant impact on the management process.
THE ROLE OF ISLAMIC ENDOWMENTS (WAQF) IN MITIGATING ECONOMIC INEQUALITY: EVIDENCE FROM THE INDONESIAN CONTEXT Aprullah, Muhammad Putra; Fadhlia, Wida; Afrianandra, Cut; M. Daud, Rulfah
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 6 No. 1 (2026): Indo-Fintech Intellectuals: Journal of Economics and Business (2026)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v6i1.5308

Abstract

This study aims to analyze the potential of waqf as a strategic mechanism for addressing economic inequality in Indonesia through a Systematic Literature Review (SLR) approach. This study examines relevant academic literature and institutional reports from various sources, including BAZNAS, LAZIS, Bank Indonesia, OJK, and other related institutions, using a methodological approach based on PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses). The literature selection process was conducted systematically to identify, screen, and evaluate studies that discuss the relationship between waqf—particularly cash waqf—and the reduction of economic inequality in the Indonesian context. The analysis was conducted using a theoretical framework of income distribution and governance. The results of the study indicate that waqf, particularly in the form of productively managed cash waqf, has significant potential to support wealth redistribution, economic empowerment of vulnerable communities, and strengthen the Islamic social finance ecosystem in Indonesia. However, challenges in governance, waqf literacy, and synergy between institutions remain significant obstacles to realizing this potential. This study recommends strengthening waqf governance, integrating waqf and formal financial institutions, and increasing the capacity of communities to participate as waqif (donors) actively.
Co-Authors Cut Afrianandra, Cut Muhammad Putra Aprullah Munjiah, Siti Wida Fadhlia