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Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Published by Universitas Muhammadiyah Bengkulu
ISSN : 27231488     EISSN : 27231399     DOI : https://doi.org/10.36085/jakta.v3i1
Core Subject : Economy, Science, Social, Engineering,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering
Jurnal ini merupakan wadah untuk menampung gagasan, telaah dan kajian ilmiah, dan sebagai penyalur informasi untuk pengembangan dan pembangunan ilmu di bidang akuntansi yang meliputi: akuntansi manajemen, akuntansi sektor publik, auditing, akuntansi syariah, akuntansi kesehatan, akuntansi keuangan, dan sistem informasi akuntansi. Penerbitan ini memuat tulisan bersifat ilmiah dalam bentuk hasil penelitian, kajian teori dan aplikasi teori, gagasan konseptual, resensi buku baru, bibliografi dan tulisan praktis dari kalangan ahli, akademisi maupun praktisi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 12 Documents
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Search results for , issue "vol.3 no.1 edisi juni 2022" : 12 Documents clear
Efektivitas Pemberian Zakat Produktif Sebagai Modal Usaha ( Studi Kasus Pada Badan Amil Zakat Nasional Kota Bengkulu) Amir Mukadar; Khairul Bahrun; Damaya Sinta; Hesti Setiorini
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol.3 No.1 Edisi Juni 2022
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (512.906 KB) | DOI: 10.36085/jakta.v3i1.3640

Abstract

The purpose of this study was to determine the effectiveness of the implementation of giving zakat as business capital in the National Amil Zakat Agency (BAZNAS) Bengkulu City. This research method uses descriptive qualitative research. Research informants in this study were the leaders and employees of BAZNAS Bengkulu City. Data collection techniques using observation and in-depth interviews. The data analysis technique used is data reduction, data presentation, and verification. The result of the research is the effectiveness of the distribution of productive zakat funds at BAZNAS Bengkulu City since 2020 is the Enterprise strategy, this strategy is said to be effective in distributing zakat because it involves many parties, not only external parties but also internal parties. The stages of zakat distribution include several stages including the preparation stage, assessment stage, program/activity planning stage, program implementation stage, and evaluation stage
PELAKSANAAN JUAL BELI KARET DAN KELAPA SAWIT PARA PETANI OLEH TOKE DI DESA KARANG TENGAH BENGKULU UTARA MENURUT ISLAM Marini Marini; Dharma Setiawan; Wahid Dedi Fauzi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol.3 No.1 Edisi Juni 2022
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v3i1.3642

Abstract

Rubber and oil palm plantations are the backbone of the people's economy in Karang Tengah village. The development of the rubber and oil palm plantation sectors has a positive impact on the economic growth of a region. The community in fulfilling the necessities of life is always buying and selling. Because, buying and selling is an effort of the people of Karang Tengah village in meeting their daily needs. Basically buying and selling is made lawful by Allah SWT. Toke plays an active role in helping the continuity of the sale and purchase of farmers in Karang Tengah Village in accordance with the initial agreement that was agreed between Toke and Farmers in Karang Tengah Village with the principle of kinship and is happy and happy without anyone feeling disadvantaged by the agreement, the factors - The factors inhibiting buying and selling are: transportation and traffic facilities, distant factory locations, payment delays, and prices that tend to fluctuate. Buying and selling in Karang Tengah Village is in accordance with the Sharia Agreement because it has followed the applicable rules in accordance with the sharia contract, but farmers and toke do not know this.

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