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Jurnal At-Tanmiyah Ekonomi dan Bisnis Islam
Published by Sekolah Tinggi Ekonomi dan Bisnis Syariah Al-Ulum Terpadu
ISSN : 25799789     EISSN : 25799789     DOI : https://doi.org/10.65778/atjebi.v4i2.56
Core Subject : Economy,
Economics, Econometrics & Finance
At-Tanmiyah: Jurnal Ekonomi dan Bisnis Islam berfokus pada permasalahan utama dalam pengembangan ilmu ekonomi dan bisnis Islam. Jurnal At-Tanmiyah: Jurnal Ekonomi dan Bisnis Islam menerima bentuk pemikiran/ide konseptual dan hasil kajian yang mencakup: Filantropi Islam (Zakat, Infaq, Shodaqoh, dan Wakaf) Manajemen Rantai Pasokan Halal Etika Bisnis dan Kewirausahaan Islam Perbankan dan Keuangan Islam Sumber Daya Manusia dalam Perspektif Islam Pemasaran Islam Topik lain yang berkaitan dengan ekonomi Islam
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 40 Documents
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Strategi Fundraising dan Filantropi Pengelolaan Dana di Badan Amil Zakat Nasioal Kabupaten Gresik reza silvi bariroh; Mufti labib
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 4 No 2 (2025): Desember.At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65778/atjebi.v4i2.62

Abstract

This study aims to analyze fundraising strategies and philanthropic practices in fund management at the National Zakat Agency (BAZNAS) of Gresik Regency. The study employs a qualitative approach with a case study method to deeply understand the processes of collecting and distributing zakat, infak, and sedekah (ZIS) funds. The research findings indicate that BAZNAS Gresik Regency implements two main strategies for fund collection, namely the Ayo Belajar Infak (ABI) Program and the Zakat Program. The ABI Program focuses on education and habituation of infak among students, while the Zakat Program is aimed at communities that have fulfilled the obligatory zakat requirements through professional zakat and zakat on wealth. Furthermore, fund distribution is carried out through five main programs, namely Gresik Cerdas, Gresik Peduli, Gresik Sehat, Gresik Berdaya, and Gresik Taqwa. These five programs reflect BAZNAS's efforts in creating social welfare, economic empowerment, and spiritual enhancement of the community. Overall, the implemented fundraising and philanthropy strategies demonstrate high effectiveness in increasing community participation, strengthening public trust, and supporting transparent, professional, and sustainable ZIS fund management. Keywords: Fundraising, Philanthropy, Zakat, BAZNAS
SISTEM AKUNTANSI PERSEDIAN SYARIAH Hafifah Munawarah Siahaan; Wila Triana; Yasha Arsani
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 3 No 1 (2024): Juni .At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

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Abstract

Inventory is a crucial asset in business operations as it directly influences production continuity, cost of goods sold, and the accuracy of financial reporting. Effective inventory management requires an accounting information system (AIS) capable of recording, controlling, and reporting inventory transactions reliably. This article discusses two primary inventory recording methods—the perpetual inventory method and the physical (periodic) inventory method—along with their characteristics, advantages, and application within companies. Furthermore, the article explains the detailed procedures that form the inventory accounting system, including recording finished goods, cost of goods sold, sales returns, purchases, warehouse requests and issuances, and the physical inventory counting system. Internal control elements are also highlighted as essential components to ensure the reliability of inventory data through proper segregation of duties, document authorization, and sound practices in recording and physical verification. Overall, a well-structured inventory accounting system supported by strong internal controls enhances data accuracy, prevents fraud, and supports managerial decision-making. Keywords: inventory, accounting information system, inventory recording methods, internal control, accounting procedures.
SISTEM PENGENDALIAN INTERNAL Juniansen Siregar; Bunga Ria Letisia Sirait; Elpiah Risdayani
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 3 No 1 (2024): Juni .At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

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Abstract

The Internal Control System (ICS) is a process designed and implemented by management, the board of commissioners, and all employees to provide reasonable assurance regarding the achievement of organizational objectives. Based on the COSO framework—which includes the control environment, risk assessment, control activities, information and communication, and monitoring—ICS plays a crucial role in safeguarding company assets, ensuring the reliability of financial reporting, improving operational efficiency, and promoting compliance with applicable regulations. This paper discusses the definition, objectives, elements, and structure of internal control, as well as the interrelationship between Internal Control and Accounting Information Systems (AIS). Effective internal control enables organizations to reduce recording errors, detect and prevent fraud, optimize the use of resources, and produce accurate, relevant, and timely financial information. The findings indicate that ICS functions not only as a monitoring mechanism but also as a strategic instrument that supports managerial decision-making and strengthens stakeholder trust. Therefore, an effective implementation of ICS is fundamental to achieving good governance and long-term organizational sustainability. Keywords: Internal Control System, COSO, Internal Control, Accounting Information System, Operational Efficiency, Financial Reporting Reliability.
SISTEM AKUNTANSI PEMBELIAN DAN SISTEM AKUNTANSI UTANG Asen Devito Hutabarat; Markus Robin Harefa; Rafli Faturrahman
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 3 No 1 (2024): Juni .At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

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Abstract

The purchasing accounting system and accounts payable accounting system are essential components in supporting operational efficiency and strengthening internal control within a company. This study aims to describe the procedures of the purchasing accounting system, the accounts payable system, and to evaluate their effectiveness in organizational operations. The analysis is based on theoretical explanations regarding cash purchases, credit purchases, and cash disbursement procedures for settling payables. The results indicate that both cash and credit purchasing systems involve structured processes beginning with inventory requests, managerial authorization, purchase ordering, receipt of supplier documents, and the recording of transactions into the appropriate journals. The accounts payable system follows a sequence of invoice verification, posting into the accounts payable ledger, and controlled payments using checks, which offer greater security in the settlement process. Each procedure is supported by essential documents such as stock requests, purchase orders, invoices, and cash disbursement vouchers, all of which function as internal control instruments. The analysis concludes that both systems comply with internal control principles through segregation of duties, authorization steps, and document completeness, thus enhancing accuracy in recording and timeliness in payment processing. Overall, the purchasing and accounts payable accounting systems are considered effective and efficient in ensuring operational reliability and the accuracy of accounting information. Keywords: purchasing accounting system, accounts payable system, cash purchases, credit purchases, internal control.
SISTEM AKUNTANSI BIAYA PADA PERUSAHAAN MANUFAKTUR Cantika Marcelly Pardosi; Yohana Sembiring; Alfiya Husna
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 3 No 2 (2024): Desember. At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

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Abstract

The cost accounting system is a series of procedures used to record, classify, process, and report production costs so that companies obtain accurate and relevant cost information. This paper discusses the fundamental concepts of a cost accounting system, including its objectives, functions, elements, procedural networks, and the importance of internal control within the cost-processing cycle. The discussion covers the functions involved—such as production, warehousing, accounting, and sales—as well as the documents and accounting records used, including production orders, material requisition forms, time cards, cost sheets, and product cost cards. Furthermore, the paper explains the cost-recording process starting from data collection, cost classification, cost processing using methods such as job order costing, process costing, activity-based costing, and standard costing, to the preparation of management reports. Modern aspects of cost accounting systems related to risks such as recording errors, fraud, and data loss are also discussed, along with control measures including authorization, verification, the use of technology, and system security. The implementation of a cost accounting system is illustrated through a case study of a food manufacturing company, showing the flow of costs from raw material purchases, labor usage, and overhead costs to production completion and product sales. Overall, the cost accounting system plays a critical role in supporting operational efficiency, cost control, and managerial decision-making. Keywords: Cost accounting system, production cost, internal control, accounting documents, production process, cost of production, accounting information system.
SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN Husnul Hasanah Hasibuan; Selly Puja Panca Rizky; Emiya Timanta Br Pinem
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 3 No 1 (2024): Juni .At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

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Abstract

The payroll and wage accounting system is an essential component in supporting operational effectiveness, accurate record-keeping, and organizational accountability. This paper discusses the definition, objectives, benefits, documents, records, procedures, and internal controls involved in payroll and wage systems. The results of the discussion show that an effective payroll system not only ensures accurate and timely salary payments but also functions as an internal control mechanism to prevent fraud, errors, and manipulation. The use of documents such as attendance cards, time cards, payroll lists, and pay slips, along with accounting records such as payroll journals and general ledgers, plays an important role in producing accurate and auditable financial information. The payroll procedures—comprising attendance recording, salary calculation, validation, payment, and reporting—must be carried out sequentially and properly authorized. Internal controls, including segregation of duties, layered authorization, pre-numbered documents, and independent verification, are crucial to maintaining the integrity and security of the payroll process. This study concludes that a structured payroll and wage accounting system supported by information technology enhances efficiency, transparency, and employee trust in the organization. Keywords: accounting system, payroll, wages, internal control, payroll documents.
AKUNTANSI PENGELUARAN KAS Benaya S Hutagalung; Kenny Brighi Milala; Muhammad Rafly Fachrezy
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 3 No 2 (2024): Desember. At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

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Abstract

The cash disbursement accounting system is an essential component of the Accounting Information System (AIS), designed to ensure that every company expenditure is executed accurately, authorized properly, efficient, and fully accountable. Cash disbursements are carried out through two primary mechanisms: the use of checks for high-value transactions and petty cash funds for smaller or urgent payments. Through the utilization of documents such as cash disbursement vouchers, checks, petty cash vouchers, and accounting records including the cash disbursement journal and check register, the system supports a structured recording and monitoring process. The application of the imprest system and the fluctuating fund balance system in managing petty cash enables companies to maintain effective internal control while ensuring smooth operational activities. Additionally, segregation of duties, authorization procedures, and systematic documentation play an important role in minimizing the risk of fund misuse. Overall, the cash disbursement accounting system significantly contributes to enhancing transparency, payment efficiency, the utilization of purchase discounts, as well as maintaining the company’s financial health and reputation. Keywords: Accounting Information System, Cash Disbursement, Checks, Petty Cash, Imprest System, Fluctuating System, Internal Control, Cash Disbursement Voucher.
SISTEM AKUNTANSI ASET TETAP Mawardahny Isyabilla; Nobert Nathanael Saragih; Syarifah Ghizka Safitri
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 3 No 2 (2024): Desember. At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

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Abstract

Fixed assets are an essential component of a company as they provide long-term economic benefits and play a crucial role in supporting operational activities. The management of fixed assets requires an adequate accounting system to ensure accurate recording, effective control, and reliable financial reporting. This article aims to examine the fixed asset accounting system as part of the accounting information system, including the definition and characteristics of fixed assets, transactions affecting fixed assets, supporting documents, and the internal control elements applied. The method used in this study is a literature review by examining relevant accounting literature and standards, combined with a conceptual analysis of fixed asset accounting system procedures. The discussion results indicate that the implementation of a well-structured fixed asset accounting system, supported by adequate documentation and effective internal control, can improve the accuracy of asset records, minimize the risk of errors and fraud, and produce more reliable financial statements. Therefore, the fixed asset accounting system plays a strategic role in supporting managerial decision-making and corporate financial accountability. Keywords: fixed assets, fixed asset accounting system, accounting information system, internal control, financial statements
Strategi Penguatan Daya Saing Tabungan iB Ukhuwah melalui Analisis SWOT: Strategi Penguatan Daya Saing Tabungan iB Ukhuwah melalui Analisis SWOT devina ananda; Nandhyta Stephany; Fita Nurotul Faizah
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 4 No 2 (2025): Desember.At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65778/atjebi.v4i2.80

Abstract

Strategi Penguatan Daya Saing Tabungan iB Ukhuwah melalui Analisis SWOT
STUDI KOMPARATIF RISIKO SISTEMIK ANTARA BANK SYARIAH DAN BANK KONVENSIONAL DI INDONESIA: PENDEKATAN TAFSIR TEMATIK TERHADAP SURAH AL-BAQARAH Oktavera Rizki; Azhari Akmal Tarigan; Mustapa Khamal Rokan; Andri Soemitra; Yusrizal
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 4 No 2 (2025): Desember.At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65778/atjebi.v4i2.89

Abstract

This study aims to compare systemic risk between Islamic banks and conventional banks in Indonesia by employing a thematic exegesis approach (tafsīr al-mawḍū‘ī) to selected Qur’anic verses in Surah Al-Baqarah, specifically verses 30, 219, 220, 245, 275, 276, and 282. These verses address fundamental themes related to finance, justice, debt relationships, usury (ribā), charitable giving (ṣadaqah), and equitable wealth distribution within the framework of Islamic economic principles. By integrating qualitative analysis drawn from classical and contemporary Qur’anic exegesis—including Tafsīr al-Ṭabarī, Ibn Kathīr, and Tafsīr al-Māwardī—with insights from modern economic literature, this study highlights the fundamental distinctions between Sharī‘ah-based financial principles and conventional banking practices in relation to financial system stability. The findings indicate that the Islamic financial system embodies inherent mechanisms capable of mitigating systemic risk, notably through the prohibition of ribā, the implementation of profit-and-loss sharing arrangements, and the moral obligation to uphold charitable redistribution and social justice. In contrast, interest-based conventional financial systems tend to exacerbate economic inequality and amplify vulnerability to financial crises. These findings reinforce the contemporary relevance of Qur’anic values in informing financial stability policies within modern economic systems.

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