FENOMENA: Journal of Social Science
Vol 9 No 1 (2010): FENOMENA: Journal of the Social Sciences

Akuntabilitas Keuangan dan Implementasi Akuntansi Syariah pada Masjid-Masjid di Kabupaten Jember: Financial Accountability and Implementation of Sharia Accounting in Mosques in Jember Regency

Rifa’i, Khamdan (Unknown)



Article Info

Publish Date
15 Apr 2010

Abstract

A mosque is a place for worship, such as reciting the Quran, zakat committee associations, social charity foundations, etc. To support these activities, good financial management is needed. The sharia accounting concept is hoped to be applied in such management. This research uses a multiple case study approach and descriptive qualitative analysis, aiming to reveal whether mosques in Jember use sharia accounting in their financial reports. The results show that the actual management of mosques in Jember still uses conventional management, and financial accounting is only used for financial report books. dan lain sebagainya. Untuk mendukung kegiatan tersebut, diperlukan manajemen keuangan yang baik. Konsep akuntansi syariah diharapkan dapat diterapkan dalam manajemen tersebut. Penelitian ini menggunakan pendekatan studi kasus ganda dan analisis kualitatif deskriptif, bertujuan untuk mengungkap apakah masjid-masjid di Jember menggunakan akuntansi syariah dalam laporan keuangan mereka. Hasil penelitian menunjukkan bahwa manajemen masjid-masjid di Jember masih menggunakan manajemen konvensional, dan akuntansi keuangan hanya digunakan untuk pembukuan laporan keuangan.

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Journal Info

Abbrev

fenomena

Publisher

Subject

Social Sciences

Description

Aims, Focus And Scope A. Aims: FENOMENA is a leading peer-reviewed and open-access journal, which publishes scholarly works of researchers and scholars from around the world and specializes in the Social Sciences. The journal also has a strong interest in the scientific development of theory that is ...