Atestasi : Jurnal Ilmiah Akuntansi
Vol. 6 No. 1 (2023): March

Sadaqah Financial Management and Accounting Practices in a Community

Niswatin (Unknown)
Nilawaty Yusuf (Unknown)
Ayu Rakhma Wuryandini (Unknown)
Amaliah, Tri Handayani (Unknown)



Article Info

Publish Date
28 Mar 2023

Abstract

The present work delves into the financial management practice and accounting of sadaqah a association. It relied on an Islamic ethnomethodological approach. The research informants are the administrators and members of the association. The study found that the financial planning, collection, distribution and financial reporting of sadaqah was carried out simultaneously at night every 15th of the month of AD in different locations with a balance policy of less than two hundred and fifty thousand rupiah. Sadaqah collection is carried out in a closed booth and its distribution involves a minimum of two witnesses. study offers the need for the concept of social organizational financial accountability based on Islamic values. The research results also provide input for social organizations in the transparency of financial reporting.

Copyrights © 2023






Journal Info

Abbrev

ATESTASI

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Founded in 2018, Atestasi: Jurnal Ilmiah Akuntansi is a double-anonymous peer-reviewed journal published by the Accounting Study Program, Faculty of Economics, Muslim University of Indonesia, Makassar. Published twice a year, in March and September, with E-ISSN 2621-1505. This journal engages in a ...