Akuntansi Pertanggungjawaban Sosial Menggugat Keuangan Perusahaan Ditinjau Dari Konsep Going Concern

The purpose of this study is to find out the application of the going concern concept combined with financial performance to be able to encourage companies to carry out their social responsibility to remain a sustainable (future) point. In addition, this study also aims to determine the perceptions and level of satisfaction felt by stakeholders on the implementation of corporate social responsibility (CSR) programs carried out by the company to stakeholders in order to guarantee the company's business continuity in the future. This research is qualitative research with a critical approach based on pseudo sustainability through interviews with a total of 6 informants. The results showed that analyzing the company's finances in combination with the going concern concept was able to encourage companies to carry out their social responsibility to remain a concern for the future. The results of the study also show that the CSR programs carried out by the company are considered good and very beneficial for employees and the community around the company. This research also shows that the evaluation of the implementation of CSR programs is realized quite well, stakeholders both internal (employees) and external (local communities) are quite satisfied with the implementation of CSR programs carried out by the company to stakeholders

Pengungkapan Pelaporan Keuangan Berbasis Konsep Metafora Amanah dalam Mewujudkan Akuntabilitas

Penelitian ini mengenai pengelolaan keuangan yang terdapat pada pondok pesantren dengan meninjau perilaku dalam menyajikan pelaporan keuangan khususnya dalam hal pengungkapan. Perkembangan zaman yang semakin pesat membuat permasalahan pondok pesantren semakin kompleks, pesantren seharusnya tidak lagi hanya berfokus pada pelaksanaan kegiatan saja, namun juga harus berfokus pada aspek pengelolaan keuangan yang baik, yakni sesuai dengan ISAK 35 tentang penyajian laporan keuangan entitas berorientasi nonlaba. Penelitian ini merupakan penelitian kualitatif dengan pendekatan fenomenologi untuk memahami makna konsep metafora amanah dalam mewujudkan akuntabilitas pesantren. Data diperoleh dari wawancara dan internet searching. Laporan keuangan yang telah disusun oleh pondok pesantren Tahfihzul Qur‟an Al-Wadi Al-Mubarak adalah laporan penerimaan dan pengeluaran uang beserta saldonya baik itu defisit atau surplus. Metode pencatatan akuntansi menggunakan cash basis dimana transaksi diakui dan dicatat saat kas diterima atau dibayarkan. Sebagai dampak atas penggunaan metode tersebut penyajian laporan keuangan sesuai ISAK 35 belum tersusun di pesantren ini. Secara teknis pengungkapan belum dilakukan oleh pondok pesantren karena belum dibuat catatan atas laporan keuangan, namun pengungkapan secara arti luas yakni penyampaian informasi keuangan kepada para pemangku kepentingan (Stakeholder) melalui laporan keuangan telah dilakukan. Melalui laporan keuangan yang dibuat, pesantren berupaya mengungkapkan informasi sumber pemasukan dan pengeluaran untuk pihak yang terkait dengan pesantren, pengungkapan mengenai kinerja keuangan selama satu periode, dan pengungkapan pertanggungjawaban dalam mengelola pesantren. Pengungkapan yang berlandaskan dengan konsep metafora amanah akan mewujudkan pertanggungjawaban dengan otoritas yang lebih hakiki yaitu pertanggungjawaban “diri” kepada Allah Subhanahu wata‟ala

Implementasi Maqashid Syariah dalam Corporate Social Responsibility di PT. Bank Muamalat Indonesia

Implementation of Maqashid Sharia in Corporate Social Responsibility in PT. Bank Muamalat Indonesia. This study aims to understand the implementation of the concept of maqashid sharia in the Corporate Social Responsibility of PT Bank Muamalat Indonesia. This study employed Focus Group Discussion (FGD) in the data collection process. The results is that the concept of religion keeping lies in adherence to sharia, namely the obligation to wear veil for women. Soul keeping comprises the obligation of zakat issued at 2.5% out of income. Sense keeping is reflected by establishing educational institutions. Descendants keeping is conducted by improving the welfare of employees through Ittifaq Muamalat. Finally, asset keeping is established by placing the emphasis on the welfare of treasure stakeholders and customers

Pengaruh Debt Financing Dan Equity Financing Terhadap Kinerja Keuangan Bank Syariah Dengan Non Performing Financing Sebagai Variable Moderating

This study aims to analyze the financial performance of sharia commercial banks in particular related to the channeling of funds in this case debt financing and equity financing and non performing financing as a moderating variable of the two previous variables to determine the financial performance of sharia commercial banks. The subject of this research is sharia commercial bank listing in Bank Indonesia year 2011-2015. This research is associative, sample selection is done by purposive sampling method, so that 8 syariah banks that fulfill the criteria of 11 sharia commercial banks listing in BI The data used in the form of secondary data derived from financial statements and annual reports, while data analysis techniques used are descriptive statistical analysis and multiple regression analysis and for analysis of moderating variable using test of absolute difference value. The results of this study indicate that debt financing and equity financing have a significant and positive impact on the financial performance of sharia banks. And non performing financing is only able to moderate equity financing to the financial performance of sharia banks. While non performing financing can not moderate the relationship between debt financing to the financial performance of sharia bank

Life Accounting Within The Framework of Islamic Values

This research has purposed to determine the real contribution of the field of accounting (life accounting), which is humanist, emancipatory, transcendental, and teleological. This research uses the paradigm of religiosity. The religiosity paradigm aims to reduce religious teachings to social prophetic theory (to construct prophetic social sciences). In this study, life accounting is at the level of practice in an entity, manifested in the form of Islamic values. Novelty (novelty) in the results of this study are, first; Islamic values in the humanist level, namely the synergy between the owners (stockholders), managers (employes), and users (stakeholders). Second, the emancipatory value is a form in the form of humanizing human among the stakeholders (stockholders, employers, and stakeholders). Third, transcendental value which is seeing all the elements involved in an entity is the most important part, holistic, and falah, inseparable from one another. Fourth, teleological value, namely accountability during an accounting period which is in the form of financial reports (mandatory), mandatory (mandatory) in nature to involve the triple botton line conception, namely people, profits, and planets (triple P in it is God). The implication of the results of the research is, it can be a model for other sharia and non-sharia entities, to be made an example and to follow its beneficial values in the sustainability of an entity, in accordance with the rules of Islamic values (Al-Qur'an and Hadith)

Accountability and Management Transparency Masjid Finance Based on Principles Aman and Fathanah (Phenomenology Study in Mosques in Nganjuk Hamlet, Sugihwaras Village, Wonomulyo District, Polewali Mandar Regency, West Sulawesi Province)

This research is based on the antipasti community to the mosque management who usually do not understand financial management and are less transparent. This study aims to determine the application of accountability and transparency of mosque financial management based on the principles of trust and fathanah at Istiqomah Sugihwaras mosque. This research is a type of qualitative research. This study uses the Phenomenology approach where this research is carried out by explaining the existing phenomena by developing concepts and gathering facts through data as a means of supporting and seeing and relating to the reality that is in its implementation. The results of this study indicate that, Accountability and financial transparency of the Istiqomah Sugihwaras Mosque is in good condition, and is accountable to fellow administrators, mosque worshipers and to Allah. Judging from the Friday share report, Friday's Charity Box report, and monthly donors have been arranged as well as possible and announced every Friday. Istiqomah Mosque does not apply the principle of fathanah as seen from the ordinary court structure and dual positions in the mosque management so that the financial management of the mosque is not good. Transparency of the Istiqomah Mosque only relies on announcements every Friday before Friday prayers. So it is very necessary for training or guidance in financial management, especially non-profit financial institutions and is very much needed with the use of media such as notice boards as a means to communicate the results of the performance of takmir mosques

Akuntansi Sektor Publik Islam; Sebuah Refleksi

Akuntansi sektor publik Islami, adalah senyawa dengan implementasi dari penerapan system akuntansi pemerintah menuju Good Government Governance (GGG). Pemerintah yang bersih umumnya berlangsung di Negara yang masyarakatnya menghormati hukum. Pemerintahan yang seperti ini juga disebut sebagai pemerintahan yang baik (GGG). Akuntansi sektor publik Islam terkait langsung dan berhubungan erat dengan system pengelolaan keuangan Negara di zaman pemerintahan

Pemaknaan Peran Mata Kuliah Akuntansi Syariah di Perguruan Tinggi dalam Pemilihan Karir di Lembaga Jasa Keuangan Syariah

This study aims to discover the role of Accounting Sharia courses in college against the interests of students accounting for a career in the Organization of Islamic Financial Services. This study is a qualitative research and processed using interpretive paradigm in the level of theory and practice. The informants as many as five people who are accounting students who have passed the course Accounting Sharia in Politeknik Negeri Ujung Pandang. The results of this study showed that purport accounting subjects of sharia in college in the selection of a career in financial services institution of sharia are students there who were trapped in material values that are infused with the scent of mechanistic and unisex students who expect professionalism tiered in a career in LJKS and neglect the suitability of theory and practice in operational performance in LJKS. Those that are still stuck in the value circle material in the sense of an income. In addition there are also prioritizing the suitability of theory and practice. But there are still caught in a cycle value of the materials in an income and interpret the meaning of the latter is to ignore the suitability of theory and practice in operational performance in LJKS and still trapped inside the circle in the value of the material interpret the meaning of an income. Overall concluded that accounting sharia courses in college for students accounting role in the selection of a career in LJKS

Penerapan Standar Akuntansi Pemerintah dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Daerah pada Pemerintahan Kota Makassar

This study is to examine the effect of the application of government accounting standards and human resource competence to the quality of local financial statements to the government in Makassar. This research uses quantitative approach with descriptive correlation research method. The sample is determined by purposive sampling technique and the determination of the number of samples for each section using proportional method. Sample in this research counted 48 respondents. Data were collected by directly distributing questionnaires to the respective respondents and the questionnaires that could be processed were only 43 respondents. Data analysis technique used is multiple linear regression. The results showed that the application of government accounting and competence of human resources have a positive and significant impact on the quality of financial statements of Makassar city government