Islamic Accounting and Finance Review
Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022

AKUNTABILITAS PENGELOLAAN DANA DESA BERBASIS SYARIAH ENTERPRISE THEORY

Ida Ariani (Universitas Islam Negeri Alauddin Makassar)
Lince Bulutoding (Universitas Islam Negeri Alauddin Makassar)
Namla Elfa Syariati (Unknown)



Article Info

Publish Date
30 Jun 2022

Abstract

The purpose of this study is to determine the condition of village fund management, and to examine accountability in the management of village funds based on sharia enterprise theory to realize good governance in Buntu Sarong Village. This research is a qualitative research with a phenomenological approach. The source of the data used is primary data obtained directly from informants through interview and observation methods, while secondary data is obtained from journals and books. -applicable rules. This is evidenced by the management of village funds starting with the village development planning meeting which involves community participation in the implementation of village activities. In addition, the Buntu Sarong Village government also instills spiritual values ​​in the management of village funds and realizes accountability vertically to Allah SWT, and horizontally to humans and nature in accordance with the principles of sharia enterprise theory.

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Journal Info

Abbrev

isafir

Publisher

Subject

Economics, Econometrics & Finance

Description

ISAFIR: Islamic Accounting and Finance Review adalah jurnal ilmiah bidang akuntansi dan keuangan baik konvensional maupun integrasi keilmuan dengan Islam yang diterbitkan oleh Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Islam (FEBI), Universitas Islam Negeri (UIN) Alauddin Makassar. ISAFIR: ...