Utilization and Accounting of Zakat for Productive Purposes in Indonesia: A Review

AbstractZakat regulation in Indonesia ruled that zakat could be utilized for productive purpose in order to handling the poor and improving the quality of the people. This study aims to review utilizing and accounting of zakat for productive purpose as well as practiced by zakat institutions. Zakat for productive purpose is usually associated with a loan or revolving funds. It caused the controversy among scholars. The different concept of zakat led to controversy about property rights and the treatment of zakat. This paper offers an alternative of utilization of zakat or infaq/sadaqat from fiqh consideration and accounting perspective

SASARAN DAN EVALUASI ANGGARAN: KETIDAKPASTIAN LINGKUNGAN DAN PENGALAMAN MANAJER SEBAGAI VARIABEL KONTINJENSI

Most of budgets studies have focused on budget participation. It was argument that level of participation in budgeting process is most important part of budgeting procedure. The activity could predict and reduce future uncertainty. The others components of budgeting like budget goal and budget evaluation lacked attention. This study aims to investigate the impact of budget goal difficulty and budget evaluation style on managerial performance and job satisfaction with contingency approach.  Level of difficulty would arise when environment uncertainty exist. It should need different style of budget evaluation. But, experience managers seem could anticipate it. Results support hypothesis that budget goal difficulty and budget evaluation style were contingent with manager experience and environment uncertaint

SASARAN DAN EVALUASI ANGGARAN: KETIDAKPASTIAN LINGKUNGAN DAN PENGALAMAN MANAJER SEBAGAI VARIABEL KONTINJENSI

Most of budgets studies have focused on budget participation. It was argument that level of participation in budgeting process is most important part of budgeting procedure. The activity could predict and reduce future uncertainty. The others components of budgeting like budget goal and budget evaluation lacked attention. This study aims to investigate the impact of budget goal difficulty and budget evaluation style on managerial performance and job satisfaction with contingency approach.  Level of difficulty would arise when environment uncertainty exist. It should need different style of budget evaluation. But, experience managers seem could anticipate it. Results support hypothesis that budget goal difficulty and budget evaluation style were contingent with manager experience and environment uncertaint

Halal Tourism in Rural Tourism Context: Field Study in Madura-Indonesia

Purpose: The aim of this study is to examine  halal tourism in managing village tourism in the Madura region, Indonesia.   Theoretical framework:  Rural tourism mostly is domestic phenomenon, a different nature from industry and the various ways in which it is felt across continents. Rural tourism seen synonymous with sustainable development tourism   with all that is implied for nature, scale, character and possession tourism development (Sharpley & Roberts, 2004). Based on The National Sharia Council of the Indonesian Religious Leader in Fatwa number 08/DSN-MUI/X/2016 concerning Guidelines for implementing Tourism Based on Sharia Principles, there are 12 relevant elements to the rural tourism level.   Design/methodology/approach: The study used a comparative descriptive qualitative approach in three locations. Data is collected through unstructured interviews with village tourism managers, village heads, and visitors. The comparative descriptive data analysis technique is based on the Fatwa of the National Sharia Council of the Indonesian Religious Leader No. 108/DSN-MUI/X/2016 concerning Guidelines for the Implementation of Sharia Tourism which was modified at the village level.   Findings:  The results of data analysis show that village tourism managers have not fully implemented halal tourism indicators such as worship facilities and infrastructure, potential social and immoral problems, security and tranquility, and guarantee of halal products. This finding contributes to policymakers' improving regulations to implement halal indicators in village tourism.   Research, Practical & Social implications:  This research is still limited to tourist destinations and has not observed the nature of the village as a tourism potential nor the potential for culture and customs to become a tourist attraction. Future research can examine community-based village tourism models in Madura, not mass tourism. The potential of the Taneyan Lanjhang traditional house as a village tourism homestay using the rural participative action research method is exciting research in the future.   Originality/value: The study uses the halal tourism concept, based on the Fatwa of the National Sharia Council of the Indonesian Religious Leader, which is modified with the level of rural tourism

BUDAYA ORGANISASI DAN SISTEM PENGENDALIAN MANAJEMEN PADA PERGURUAN TINGGI

Abstrak: Penelitian ini bertujuan untuk menguraikan budaya organisasi dan system pengendalian manajemen pada perguruan tinggi. Metode yang digunakan adalah study literatur melalui pendekatan kualitatif, dengan data skunder sebagai sumber data yang digunakan untuk menganalis data hingga menjadi sebuah kesimpulan. Hasil penelitian menunjukkan bahwa penerapan budaya organisasi pada perguruan tinggi digunakan untuk menujukkan jati diri perguruan tinggi, selain itu penerapan budaya organisasi membawa pengaruh terhadap perguruan tinggi melalui nilai-nilai yang ditanamkan baik secara verbal maupun aturan yang berlaku. Sedangkan implementasi system pengendalian pada perguruan tinggi lebih kepada memitigasi terjadinya risiko dan acaman dari eksternal maupun internal serta kualitas perguruan tinggi yang di gambarkan melalui hasil penilaian perguruan tinggi yang disebut dengan akreditasi. Pengelolaan yang baik akan membawa dampak yang baik, akan tetapi jika pengelolaan yang dilakukan tidak mengikuti aturan dan standar yang sudah ditetapkan maka stakeholder sebagai investor utama akan dapat menilai perguruan tinggi tersebut sehat atau tidak.   Kata Kunci: budaya organisasi, system pengendalian manajemen, perguruan tingg

POTENTIAL FOR FRAUD IN THE MANAGEMENT OF JKN FUNDS AT COMMUNITY HEALTH CENTERS (Case study at Community Health Centers in “Hastinapura” District)

The purpose of this study is to assess the potential for fraud in the management of the National Health Insurance (Indonesian: Jaminan Kesehatan Nasional /JKN) funds at Community Health Center. The research is conducted using qualitative method with case study design in Hastinapura District. The methods of data collection used are documentation, unstructured interviews and observations, which are then analyzed based on interpretation recorded by researchers. The informants consisted of 2 treasurers of JKN Health Center, 1 member of JKN team of Health Department, and 1 medicine manager of Health Center. The results of this research show that the potential for fraud in JKN funds at Health Center includes: the utilization of capitation fund which is not in accordance with the provisions of legislation, the division of service is potential for moral hazard, the operational cost of the Health Centers is colored by the entrusted activities from health department, and the excessive medicine stocks in remote Health Centers. The additional cost occurs because the Health Center is running out of medicine stock so that the patient has to increase the cost for the purchase of the medicine. The potential for fraud in non-capitation funds is that participants have to pay for actual family planning services that actually can be claimed, due to the prolonged disbursement process

PENINGKATAN LITERASI DAN PENDAMPINGAN PENGELOLAAN KEUANGAN SYARIAH: RANCANGAN SISTEMATIS DAN BERKELANJUTAN BAGI PELAKU UMKM

Abstrak: Pengabdian kepada masyarakat bertujuan untuk meningkatkan literasi keuangan syariah dan perbaikan tatakelola keuangan syariah yang baik melalui aktivitas penyuluhan dan pendampingan berkelanjutan. Sasaran kegiatan yaitu dua puluh empat pelaku usaha mikro kecil menengah di Kabupaten Bangkalan. Kegiatan pengabdian melibatkan dosen, mahasiswa dan tiga mitra yang bersedia untuk berkolaborasi yaitu BMT Makin Amin, Lazis Al Haromain dan Halal Center UTM. Tahapan pengabdian masyarakat dimulai dengan memilih dan menetapkan mahasiswa, pembekalan kepada mahasiswa, menetapkan rencana kegiatan pengabdian masyarakat, survey serta pemetaan pelaku usaha mikro kecil menengah, penentuan UMKM sebagai sasaran kegiatan, pelaksanaan kegiatan, monitoring dan evaluasi. Hasil pengabdian menunjukkan bahwa kegiatan penyuluhan literasi keuangan syariah menjadi motivasi bagi 7 (tujuh) UMKM untuk mendapatkan sertifikasi halal dan nomor induk berusaha. Sisi yang lain, 24 dua puluh empat UMKM yang menjadi objek pendampingan pengelolaan keuangan syariah telah membuat rencana sederhana, menyiapkan catatan dan menyajikan laporan keuangan dalam bentuk sederhana. Abstract:  Community service aims to increase sharia financial literacy and improve good sharia financial governance through ongoing counseling and mentoring activities. The target of the activity is twenty-four micro, small and medium enterprises in Bangkalan Regency. The service activities involve lecturers, students and three partners who are willing to collaborate, namely BMT Makin Amin, Lazis Al Haromain and Halal Center UTM. The community service stages begin with selecting and appointing students, providing guidance to students, establishing plans for community service activities, surveying and mapping micro, small and medium enterprises, determining MSMEs as activity targets, implementing activities, monitoring and evaluating. The results of the service showed that sharia financial literacy outreach activities became a motivation for 7 (seven) MSMEs to obtain halal certification and business registration numbers. On the other hand, twenty-four (24) MSMEs that are the objects of sharia financial management assistance have made simple plans, prepared notes and presented financial reports in simple form. Abstrak:Pengabdian kepada masyarakat bertujuan untuk meningkatkan literasi keuangan syariah dan perbaikan tatakelola keuangan syariah yang baik melalui aktivitas penyuluhan dan pendampingan berkelanjutan. Sasaran kegiatan yaitu dua puluh empat pelaku usaha mikro kecil menengah di Kabupaten Bangkalan. Kegiatan pengabdian melibatkan dosen, mahasiswa dan tiga mitra yang bersedia untuk berkolaborasi yaitu BMT Makin Amin, Lazis Al Haromain dan Halal Center UTM. Tahapan pengabdian masyarakat dimulai dengan memilih dan menetapkan mahasiswa, pembekalan kepada mahasiswa, menetapkan rencana kegiatan pengabdian masyarakat, survey serta pemetaan pelaku usaha mikro kecil menengah, penentuan UMKM sebagai sasaran kegiatan, pelaksanaan kegiatan, monitoring dan evaluasi. Hasil pengabdian menunjukkan bahwa kegiatan penyuluhan literasi keuangan syariah menjadi motivasi bagi 7 (tujuh) UMKM untuk mendapatkan sertifikasi halal dan nomor induk berusaha. Sisi yang lain, 24 dua puluh empat UMKM yang menjadi objek pendampingan pengelolaan keuangan syariah telah membuat rencana sederhana, menyiapkan catatan dan menyajikan laporan keuangan dalam bentuk sederhana. Kata Kunci: Pendampingan; Pengelolaan; Literasi; Keuangan Syariah; UMKM[IA1] . Abstract:  Community service aims to increase sharia financial literacy and improve good sharia financial governance through ongoing counseling and mentoring activities. The target of the activity is twenty-four micro, small and medium enterprises in Bangkalan Regency. The service activities involve lecturers, students and three partners who are willing to collaborate, namely BMT Makin Amin, Lazis Al Haromain and Halal Center UTM. The community service stages begin with selecting and appointing students, providing guidance to students, establishing plans for community service activities, surveying and mapping micro, small and medium enterprises, determining MSMEs as activity targets, implementing activities, monitoring and evaluating. The results of the service showed that sharia financial literacy outreach activities became a motivation for 7 (seven) MSMEs to obtain halal certification and business registration numbers. On the other hand, twenty-four (24) MSMEs that are the objects of sharia financial management assistance have made simple plans, prepared notes and presented financial reports in simple form. Keywords: Assistance; Management; Literacy; Sharia Finance; MSMEs[IA2] .  [IA1]Kata kunci telah disajikan dalam kata bukan kalimat [IA2]Keywords disesuaikan dengan kata kunci diata

AKUNTANSI SYARIAH ESENSI, KONSEPSI, EPISTIMOLOGI, DAN METODOLOGI

A philosophy of accounting is accounting follows the business. In this context, the development of accounting is a response and evaluation of business development. Accounting is not only influenced by the environment and business culture, but also paradigm of accounting scientists. The product will affect the practice of accounting and business climate as well as shape the environment and business culture. One of these is Islamic accounting. Sharia accounting has an important role on consistency in the implementation of Islamic finance. The essence of Islamic accounting based on the paradigm of thinking based on monotheism (tauhid) and the conception of maqhasid sharia, with istimbath. Islamic accounting faces the challenges to explore the concepts that lead to the maqashid sharia in this case the concept of zakat, ma'isyah, trust, ethics, for the reconstruction of financial accounting, management accounting, social accounting, behavioral accounting associated with the development of islamic monetary, fiscal, revitalization of productive and cash waqf, zakat regulations as well as other Islamic economic development

PENGARUH PRINSIP GOOD GOVERNANCE, PROMOSI, DAN RELIGIUSITAS TERHADAP MINAT WAKIF BERWAKAF TUNAI PADA NAZHIR WAKAF UANG (NWU) DI LAMONGAN

Penelitian ini dilatarbelakangi dengan adanya penurunan perekonomian masyarakat di Kabupaten Lamongan sebagai dampak dari menyebarnya covid-19 di Indonesia dalam kurun waktu 2020-sekarang. Penurunan perekonomian ini menunjukkan adanya peningkatkan kemiskinan, kemudian wakaf tunai hadir menjadi salah satu basis pendanaan dalam rangka penguatan ekonomi masyarakat di tengah fenomena menguatnya tuntutan pelaksanaan akuntabilitas publik. Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh prinsip good governance, promosi, dan religiusitas terhadap minat wakif berwakaf tunai pada nazhir wakaf uang Lamongan yang terdaftar di Badan Wakaf Indonesia. Penelitian ini menggunakan metode kuantitatif. Metode penarikan sampel menggunakan purposive sampling. Data dikumpulkan dengan teknik kuesioner dengan skala likert sebagai pengukurannya. Responden dalam penelitian ini sebanyak 77 wakif yang dihitung berdasarkan rumus slovin dan telah memenuhi kriteria sampel. Empat hipotesis diformulasikan dan diuji menggunakan SPSS versi 26 dengan teknik analisis regresi linier berganda melalui tahapan stastistik deskriptif, uji kualitas data, uji asumsi klasik, dan uji hipotesis. Hasil penelitian secara parsial menunjukkan adanya pengaruh promosi dan religiusitas terhadap minat wakaf tunai sedangkan prinsip good governance tidak berpengaruh terhadap minat wakaf tunai. Kemudian secara simultan prinsip good governance, promosi, dan religiusitas berpengaruh terhadap minat wakaf tunai