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ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA LEMBAGA AMIL ZAKAT, INFAQ DAN SHADAQAH MUHAMMADIYAH (LAZISMU) MENTENG JAKARTA PUSAT

Abstract

The purpose of this study is to analyze the application of fixed accounting at the Amil Zakat Institute, Infaq and Sadaqah Muhammadiyah (LAZISMU) Menteng, Central Jakarta, which starts from the verification process to the presentation process of the fixed assets. In analyzing data, quantitative descriptive methods are used, namely by conducting between the theories used in research with their application in LAZISMU operations. The results showed that in accounting for fixed assets are grouped into 2 namely vehicles and inventory. Obtained from the material value of the assets presented are several accounts that have an immaterial value. LAZISMU complies with generally accepted guidelines or standards namely PSAK No. 16. The interesting thing found in this research is that the fixed assets of vehicles consisting of ambulances are included in the group of assets under management rather than as fixed assets.

Download : https://journal.uhamka.ac.id/index.php/jei/article/view/5034

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ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA LEMBAGA AMIL ZAKAT, INFAQ DAN SHADAQAH MUHAMMADIYAH (LAZISMU) MENTENG JAKARTA PUSAT

Abstract

The purpose of this study is to analyze the application of fixed accounting at the Amil Zakat Institute, Infaq and Sadaqah Muhammadiyah (LAZISMU) Menteng, Central Jakarta, which starts from the verification process to the presentation process of the fixed assets. In analyzing data, quantitative descriptive methods are used, namely by conducting between the theories used in research with their application in LAZISMU operations. The results showed that in accounting for fixed assets are grouped into 2 namely vehicles and inventory. Obtained from the material value of the assets presented are several accounts that have an immaterial value. LAZISMU complies with generally accepted guidelines or standards namely PSAK No. 16. The interesting thing found in this research is that the fixed assets of vehicles consisting of ambulances are included in the group of assets under management rather than as fixed assets.

Download : https://journal.uhamka.ac.id/index.php/jei/article/view/5034

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Uncategorized

ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA LEMBAGA AMIL ZAKAT, INFAQ DAN SHADAQAH MUHAMMADIYAH (LAZISMU) MENTENG JAKARTA PUSAT

Abstract

The purpose of this study is to analyze the application of fixed accounting at the Amil Zakat Institute, Infaq and Sadaqah Muhammadiyah (LAZISMU) Menteng, Central Jakarta, which starts from the verification process to the presentation process of the fixed assets. In analyzing data, quantitative descriptive methods are used, namely by conducting between the theories used in research with their application in LAZISMU operations. The results showed that in accounting for fixed assets are grouped into 2 namely vehicles and inventory. Obtained from the material value of the assets presented are several accounts that have an immaterial value. LAZISMU complies with generally accepted guidelines or standards namely PSAK No. 16. The interesting thing found in this research is that the fixed assets of vehicles consisting of ambulances are included in the group of assets under management rather than as fixed assets.

Download : https://journal.uhamka.ac.id/index.php/jei/article/view/5034

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Modifikasi Altmant Z Score dan Integrasi Nilai Islam sebagai Factor Pengaruh Financial Distress terhadap RGEC (Studi Kasus BNI Syariah, BRI Syariah, Bank Syariah Mandiri)

Abstract

The survival of a company/ institution depends on several things. When a company / institution starts showing poor health, a financial manager must immediately take action so that the company / institution approaches safe conditions, one of the methods used is through financial distress identification. Identification of financial distress conditions is more important than bankruptcy, because companies / institutions will definitely experience financial distress first and then go bankrupt. Islamization of Knowledge is not a new thing in the development of Islamic economics. The integration of Islamic values ​​into existing theories is a mandate for the entire academic community. This research aims to make an integration of knowledge in the field of Islamic economics in describing and analyzing the effect of RGEC (Risk Profile, GCG, Earnings, and Capital) on Financial Distress after adding Islamic values ​​to BRI Syariah, BNI Syariah and Bank Syariah Mandiri in 2012- 2018. This study shows that the variables X1 (NPF), X2 (FDR), X3 (GCG), X4 (ROA), X5 (CAR) simultaneously influence the Islamic Financial Distress where the model used is PLS (Pooled Least Square). The analytical method used is panel data regression through the calculation of the Z Z Score where the data processing method uses Panel Data regression which is processed using STATA and SPSS.

Download : https://journal.uhamka.ac.id/index.php/jei/article/view/4896

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Modifikasi Altmant Z Score dan Integrasi Nilai Islam sebagai Factor Pengaruh Financial Distress terhadap RGEC (Studi Kasus BNI Syariah, BRI Syariah, Bank Syariah Mandiri)

Abstract

The survival of a company/ institution depends on several things. When a company / institution starts showing poor health, a financial manager must immediately take action so that the company / institution approaches safe conditions, one of the methods used is through financial distress identification. Identification of financial distress conditions is more important than bankruptcy, because companies / institutions will definitely experience financial distress first and then go bankrupt. Islamization of Knowledge is not a new thing in the development of Islamic economics. The integration of Islamic values ​​into existing theories is a mandate for the entire academic community. This research aims to make an integration of knowledge in the field of Islamic economics in describing and analyzing the effect of RGEC (Risk Profile, GCG, Earnings, and Capital) on Financial Distress after adding Islamic values ​​to BRI Syariah, BNI Syariah and Bank Syariah Mandiri in 2012- 2018. This study shows that the variables X1 (NPF), X2 (FDR), X3 (GCG), X4 (ROA), X5 (CAR) simultaneously influence the Islamic Financial Distress where the model used is PLS (Pooled Least Square). The analytical method used is panel data regression through the calculation of the Z Z Score where the data processing method uses Panel Data regression which is processed using STATA and SPSS.

Download : https://journal.uhamka.ac.id/index.php/jei/article/view/4896

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URGENCY BUILDING ISLAMIC ECONOMIC SYSTEM IN INDONESIA AL-QURAN PERSPECTIVE

Abstract

In life, Islam teaches its adherents to strive for happiness in the world and the hereafter. Likewise with happiness when living life in the world, namely physical and spiritual prosperity. In preventing economic chaos, conflicting interests in economic problems must be minimized, supported by all legal regulations in a society. So it is very necessary a system that regulates the rights and obligations of the community in the state, especially in the economic sector based on the Qur‘an and Sunnah. The economic system implemented in Indonesia at the moment is arguably not good. When viewed from all existing systems, the capitalist system has mastered various lines to make society range to poverty. To measure economic growth the welfare indicators of a community are used. This success was marked by an increase in per capita income. This paper will discuss how the Islamic economy perspective of the Qur‘an. And how is the urgency to build the economic community in Islam? This is important to discuss, to remind the public about the existence of capitalists in the economic system and to provide mutual understanding to help fellow members of society, between the rich and the poor so that from these aids help social inequalities and social stratification can be minimized and then narrowed even can overcome.

Download : https://journal.uhamka.ac.id/index.php/jei/article/view/4327

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URGENCY BUILDING ISLAMIC ECONOMIC SYSTEM IN INDONESIA AL-QURAN PERSPECTIVE

Abstract

In life, Islam teaches its adherents to strive for happiness in the world and the hereafter. Likewise with happiness when living life in the world, namely physical and spiritual prosperity. In preventing economic chaos, conflicting interests in economic problems must be minimized, supported by all legal regulations in a society. So it is very necessary a system that regulates the rights and obligations of the community in the state, especially in the economic sector based on the Qur‘an and Sunnah. The economic system implemented in Indonesia at the moment is arguably not good. When viewed from all existing systems, the capitalist system has mastered various lines to make society range to poverty. To measure economic growth the welfare indicators of a community are used. This success was marked by an increase in per capita income. This paper will discuss how the Islamic economy perspective of the Qur‘an. And how is the urgency to build the economic community in Islam? This is important to discuss, to remind the public about the existence of capitalists in the economic system and to provide mutual understanding to help fellow members of society, between the rich and the poor so that from these aids help social inequalities and social stratification can be minimized and then narrowed even can overcome.

Download : https://journal.uhamka.ac.id/index.php/jei/article/view/4327

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HALAL TOURISM IN INDONESIA (CASE STUDY OF DOMESTIC TOURISTS)

Abstract

In increasingly global development, the business climate is always growing. Likewise in the tourism business or the tourism industry. Halal tourism has emerged as a new concept in tourism. Halal tourism is tourism with a concept to facilitate Muslims to worship and avoid non-halal activities on their tour. However, halal tourism is not solely exclusive to Muslims but is open to all communities regardless of religious background. The concept is an opportunity, including Indonesia, which has a Muslim majority population. This study aimed to examine how the views of domestic tourists in Indonesia regarding halal tourism. The population in this study was the number of tourists traveling with pure tourism during the 2018 period of 130.008.566. While the samples of this study were taken by using the Slovin technique with a 5% margin error so that the sample in this study was 400 samples. The data collection technique was conducted by using primary data with written interviews with Indonesian residents who have traveled more than 2 times a year. The results of this study showed that most respondents representing domestic tourists in Indonesia gave positive responses related to the concept of halal tourism and the application of halal tourism in Indonesia. Tourists assume that halal tourism will not be an obstacle to national tourism. Moreover, this concept will be able to provide Muslim and non-Muslim comfort simultaneously.

Download : https://journal.uhamka.ac.id/index.php/jei/article/view/4789

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HALAL TOURISM IN INDONESIA (CASE STUDY OF DOMESTIC TOURISTS)

Abstract

In increasingly global development, the business climate is always growing. Likewise in the tourism business or the tourism industry. Halal tourism has emerged as a new concept in tourism. Halal tourism is tourism with a concept to facilitate Muslims to worship and avoid non-halal activities on their tour. However, halal tourism is not solely exclusive to Muslims but is open to all communities regardless of religious background. The concept is an opportunity, including Indonesia, which has a Muslim majority population. This study aimed to examine how the views of domestic tourists in Indonesia regarding halal tourism. The population in this study was the number of tourists traveling with pure tourism during the 2018 period of 130.008.566. While the samples of this study were taken by using the Slovin technique with a 5% margin error so that the sample in this study was 400 samples. The data collection technique was conducted by using primary data with written interviews with Indonesian residents who have traveled more than 2 times a year. The results of this study showed that most respondents representing domestic tourists in Indonesia gave positive responses related to the concept of halal tourism and the application of halal tourism in Indonesia. Tourists assume that halal tourism will not be an obstacle to national tourism. Moreover, this concept will be able to provide Muslim and non-Muslim comfort simultaneously.

Download : https://journal.uhamka.ac.id/index.php/jei/article/view/4789

Categories
Uncategorized

HALAL TOURISM IN INDONESIA (CASE STUDY OF DOMESTIC TOURISTS)

Abstract

In increasingly global development, the business climate is always growing. Likewise in the tourism business or the tourism industry. Halal tourism has emerged as a new concept in tourism. Halal tourism is tourism with a concept to facilitate Muslims to worship and avoid non-halal activities on their tour. However, halal tourism is not solely exclusive to Muslims but is open to all communities regardless of religious background. The concept is an opportunity, including Indonesia, which has a Muslim majority population. This study aimed to examine how the views of domestic tourists in Indonesia regarding halal tourism. The population in this study was the number of tourists traveling with pure tourism during the 2018 period of 130.008.566. While the samples of this study were taken by using the Slovin technique with a 5% margin error so that the sample in this study was 400 samples. The data collection technique was conducted by using primary data with written interviews with Indonesian residents who have traveled more than 2 times a year. The results of this study showed that most respondents representing domestic tourists in Indonesia gave positive responses related to the concept of halal tourism and the application of halal tourism in Indonesia. Tourists assume that halal tourism will not be an obstacle to national tourism. Moreover, this concept will be able to provide Muslim and non-Muslim comfort simultaneously.

Download : https://journal.uhamka.ac.id/index.php/jei/article/view/4789