Islamic Social Reporting (ISR) is a standard for reporting the social performance of sharia-based companies. Specifically, this index is an extension of social performance reporting that includes community expectations not only regarding the role of companies in the economy, but also the role of companies from a spiritual perspective, which emphasizes social justice related to the envir…
Goal : To describe the implementation of asset valuation data collection and reporting into the ELSA PK system of the Ministry of Finance at KJPP Karmanto & Rekan Surabaya Branch, identify technical and administrative challenges, and evaluate the system’s effectiveness in improving work efficiency and regulatory compliance. Methods : This study employed a qualitative descriptive method using …
Objectives : This study aims to analyze the effect of the implementation of PSAK 109 on the realization of zakat revenue, focusing on the level of compliance of BAZNAS Province in presenting financial reports in accordance with the standard. This accounting standard plays an important role in ensuring transparency and accountability in the management of zakat, as well as evaluating the …
Objectives : This design aims to create an accounting information system based on Artificial Intelligence and a website to improve efficiency, accuracy, and security in the recording and financial reporting process. In designing this system, the researchers attempted to demonstrate how AI integration can identify risks, detect transaction errors, and strengthen the quality of the re…
"This study analyzes the level of financial and annual report disclosures by Zakat Management Organizations (OPZ), specifically Dompet Dhuafa and Inisiatif Zakat Indonesia, in supporting the achievement of the Sustainable Development Goals (SDGs). Using a qualitative documentation-based analysis method, this research evaluates the transparency, accountability, and alignment of OPZ progr…
"Realized or not, that boarding school has many financial problems that always become the obstacles while doing the boarding school activities, those are related with calculation, accountancy, administration structure, allocation and the boarding school development requirement as well as the boarding school daily activities. Many boarding school that has source power such as human and …
Background – Having survived the 1998 crisis in addition to DSN MUI’s fatwa on the prohibition of bank interest, religious image, and profit-sharing principle, are the main legitimacy of Islamic banks in Indonesia. However, the public does not have full confidence in the legitimacy of the Islamic banks. It is marked by many criticisms addressed to the Islamic bank products which are…
Goal : The purpose of this study was to analyze the application of SIMBA at BAZNAS Indramayu Regency and analyze the factors that influence the optimization of SIMBA in zakat management in Indramayu Regency. Methods : This study uses qualitative methods with data collection techniques, namely interviews, observation, and documentation. The scope of the discussion in this study is to e…
Tujuan: Penelitian ini bertujuan untuk mencari tahu sebaran wilayah pendapatan, serta mencari tahu kinerja dan tren keuangan yang diukur dengan menggunakan rasio keuangan pada tahun 2019-2023. Metode: Penelitian ini menggunakan metode kualitatif deskriptif dengan analisa rasio keuangan. Hasil/Temuan: Penilitan ini memberikan temuan bahwa (1) sebaran wilayah pendapatan perusahaan sudah…
Tujuan: Penelitian ini memiliki tujuan untuk menganalisis bagaimana proses pencatatan keuangan di Pondok Pesantren Nahdatul Qur’an, dan untuk mengetahui Apakah pencatatan pelaporan keuangan pada Pondok Pesantren Nahdatul Qur’an ini telah sesuai dengan Pedoman Akuntansi Pesantren. Metode: Penelitian ini merupakan Penelitian kualitatif dengan metode studi kasus, jenis data dalam pene…