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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Ekonomics, Finance, and Management Studies
Fauziannor Fauziannor
STIE Pancasetia Banjarmasin
Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Laporan Keuangan Masjid Berdasarkan ISAK Nomor 35 dan PSAK Nomor 109: Studi Kasus Mesjid Al Ikhlas Banjarmasin Hasdi Suryadi; Abul Hasan Asy’ari; Yudi Rahman; Fauziannor Fauziannor; Imawati Yousida
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i1.10780

Abstract

his study aims to analyze the financial recording and reporting practices of Al Ikhlas Mosque in Banjarmasin and compare them with the accounting standards that should be applied, namely ISAK 35 on Financial Reporting for Nonprofit Entities and PSAK 109 on Accounting for Zakat, Infaq, and Sadaqah. The research employs a descriptive qualitative approach using primary data obtained through interviews with the mosque’s chairman and treasurer, and secondary data from the 2025 financial records. The findings indicate that the mosque uses a simple cash-in and cash-out recording system without proper fund classification or separation aligned with accounting standards. The mosque has not prepared a statement of financial position, statement of comprehensive income, statement of changes in net assets, cash flow statement, nor notes to the financial statements as required under ISAK 35. Additionally, the mosque has not implemented the required separation of zakat, infaq/sadaqah, and waqf funds in accordance with PSAK 109. The main contributing factors include limited accounting competence among mosque administrators and low awareness regarding the importance of financial transparency and public accountability. This study provides an illustrative model of compliant financial statements based on ISAK 35 and PSAK 109, which can serve as a practical reference to improve accountability and build trust among congregants.
Pengaruh Proses Rekrutmen dan Seleksi terhadap Kualitas Karyawan Baru: Mediasi Kompetensi Karyawan pada PT LGP Banjarmasin Fauziannor Fauziannor; Yudi Rahman; Nonni Yap
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10587

Abstract

This research aims to analyze the influence of the recruitment and selection process on the quality of new employees through the mediation of employee competency at PT LGP Banjarmasin. The research method used is quantitative with data collection techniques through distributing questionnaires to 85 respondents who are new employees recruited in the 2023–2025 period. The data analysis technique uses Partial Least Square Structural Equation Modeling (PLS-SEM). The research results show that the recruitment and selection process has a positive and significant effect on the quality of new employees. In addition, employee competency has been proven to be able to significantly mediate the relationship between the recruitment and selection process and the quality of new employees. These findings confirm that the implementation of systematic, objective and competency-based recruitment and selection procedures can increase the effectiveness of workforce placement and have an impact on improving the quality of the company's human resources. Thus, this research recommends that PT LGP Banjarmasin continue to strengthen the competency-based selection process to obtain employees who suit the organization's needs.
Co-Authors Abul Hasan Asy’ari Imawati Yousida Nonni YAP Suryadi, Hasdi Yudi Rahman