Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : SENTRALISASI

Wife's Accountability in Islamic Household Accounting Gustiningsih, Diah Ayu; Mediaty, Mediaty; Alimuddin, Alimuddin; Kusumawati, Andi
SENTRALISASI Vol 11, No 1 (2022): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v11i1.1580

Abstract

This study was conducted to find the form of a wife's responsibility in Islamic household accounting, with a transcendental phenomenological approach. Transcendental phenomenological analysis techniques include 5 stages, namely: noema, noesis, epoche, intentional analysis and eidetic reduction. The results of the study indicate that the responsibility carried out by the wife in an Islamic household carried out in her household is accountability with the aim of maintaining self-esteem and maintaining self-image of her husband, for the expenses made, where there are 6 responsibilities, namely: income, maintenance, ZIS , consumption, investment, and saving into 4 responsibility centers, namely: revenue center, cost center, investment center and wealth center.
Wife's Accountability in Islamic Household Accounting Diah Ayu Gustiningsih; Mediaty Mediaty; Alimuddin Alimuddin; Andi Kusumawati
SENTRALISASI Vol. 11 No. 1 (2022): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v11i1.1580

Abstract

This study was conducted to find the form of a wife's responsibility in Islamic household accounting, with a transcendental phenomenological approach. Transcendental phenomenological analysis techniques include 5 stages, namely: noema, noesis, epoche, intentional analysis and eidetic reduction. The results of the study indicate that the responsibility carried out by the wife in an Islamic household carried out in her household is accountability with the aim of maintaining self-esteem and maintaining self-image of her husband, for the expenses made, where there are 6 responsibilities, namely: income, maintenance, ZIS , consumption, investment, and saving into 4 responsibility centers, namely: revenue center, cost center, investment center and wealth center.
The Role of Accounting to Increase Awareness of SME in Paying Zakat gustiningsih, Diah ayu; Asirie, Ronny Ahmad Al
SENTRALISASI Vol. 13 No. 1 (2024): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v13i1.2873

Abstract

This research aims to see the role of accounting in increasing awareness of SME households in paying zakat. This study used descriptive qualitative method. Data collection was carried out through interviews. The research results show that accounting is used to make it easier for SMEs to explain whether their wealth has reached the nisab and haul. This information can be seen from the notes for current assets and current liabilities in the business financial statements. In addition, it was found that good understanding or literacy of zakat can suppress opportunistic behavior, so that SMEs' awareness of paying zakat can increase, especially when SMEs have information to determine whether their SMEs have reached the nisab or haul.  
Islamic Household Accounting Model in Ultra Micro Debt Management as Social Inclusion Gustiningsih, Diah Ayu; Ramlah, St.; Sunarti, Sunarti
SENTRALISASI Vol. 14 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i1.3729

Abstract

This study was conducted with the aim of building an Islamic household accounting model in debt management as a form of social inclusion in ultra-micro households (UMi). The implications of this model are expected to reduce the risk of payment default. This study uses a qualitative method, an ethnomethodological approach with the first stage being the search for indexicality, the second stage being reflexivity that underlies practical action and the third stage being the achievement of contextual action that can be analyzed. The results of the study found that a complex High Touch mentoring model is very much needed for UMi debt management in Islamic households, low understanding of literacy and financial management and high motivational needs cause not only the need for funds needed by this household, but also strengthening social capital that can be built through complex mentoring.