Jurnal Ekonomi Manajemen dan Sekretari

Implementasi PSAK No. 109 Pada Organisasi Pengelolaan Zakat dan Perannya dalam Meningkatkan Akuntanbilitas dan Transparansi Pada Baitul Mal Provinsi Aceh

2024-07-23T16:05:01+07:00

This research aims to find out and analyze the implementation of PSAK No. 109 Concerning Zakat, Infaq and Sadaqah on Zakat Management Organizations (OPZ) in Increasing Accountability and Transparency in Baitul Mal Aceh Province. In this research, the methodology used is: descriptive research with a qualitative approach. The results of this research show that: (1) Baitul Mal Aceh (BMA) Aceh Province has implemented PSAK No. 109 in terms of Financial Reporting including the Aspects of Recognition, Measurement, Presentation and Disclosure of Zakat funds, Infaq/Alms and other Religious Assets (HKL) which is in accordance with the Standardization and provisions in the Statement of Financial Accounting Standards No. 109 concerning Zakat, Infaq and Alms. In terms of accountability, Baitul Mal Aceh has fulfilled the aspects of accountability and transparency as a public service in carrying out the process of auditing its financial reports every period and conveying information openly through information media (print, digital and website) regarding financial reports as a form of responsibility/accountability and transparency to the Community (Mustahik and Muzakki) and obtaining the WTP (Fair Without Exception) Predicate from the Aceh Government. (2) In the process of implementing Statement of Financial Accounting Standards No. 109 concerning Zakat, Infaq and Alms Accounting, Baitul Mal Aceh (BMA) has several obstacles or obstacles in implementing PSAK No. 109 Standardization, in the form of a lack of competent Human Resources (HR). in the field of financial accounting and the absence of a system or application/program in preparing financial reports for Zakat, Infaq and Alms.

Perilaku Muzakki Menggunakan Layanan M-Banking dengan Behavior Intention Sebagai Variabel Intervening

2024-07-25T12:58:27+07:00

Penelitian ini menggunakan metode kuantitatif frngan memperoleh sumber data dari data primer dan sekunder. Penelitian ini bertujuan untuk mengetahui bagaimana perilaku muzakki menggunakan layanan digital m-banking untuk membayar zakat dengan menggunakan teori penerimaan dan penggunaan teknologi (UTAUT) dimana behavioral intention sebagai variable intervening. Populasi dalam penelitian ini adalah masyaraka yang membayar zakat via m-banking dengan sampel sebanyak 120 responden menggunakan rumus teknik Malhotra. Metode analisis data menggunakan Struktural Equation Modeling (SEM) dengan menggunakan bantuan software SmartPLS versi 4.1. Hasil penelitian yang diperoleh menunjukkan bahwa variabel Performance expectancy, Social Influence, Facilitating Condition, secara langsung berpengaruh terhadap behavior intention. Sedangkan effort expectancy tidak berpengaruh terhadap behavior intention. Variabel Performance expectancy, effort expectancy, Social Influence, dan behavior intention berpengaruh terhadap usage adoption, sedangkan Facilitating Condition tidak berpengaruh. Secara langsung terhadap usage adoption. Hasil hipotesis untuk pengaruh secara tidak langsung menunjukkan bahwa Performance expectancy, Social Influence, Facilitating Condition berpengaruh terhadap usage adoption melalui variabel behavior intention, sedangkan effort expectancy tidak berpengaruh terhadap usage adoption melalui variabel behavioral intention.

Pemetaan Bibliometrik Terhadap Distribusi Pendapatan Sebagai Instrument Pengentasan Kemiskinan dalam Perspektif Ekonomi Islam

2024-07-29T21:50:57+07:00

Distribusi pendapatan dalam perspektif ekonomi Islam bukan hanya sekedar aktivitas ekonomi, tetapi merupakan ibadah dan tanggung jawab sosial yang bertujuan untuk mewujudkan masyarakat yang adil, makmur, dan sejahtera. Upaya pengentasan kemiskinan melalui distribusi pendapatan yang adil dan merata menjadi salah satu pilar utama dalam pembangunan ekonomi yang berkelanjutan dan inklusif. Penelitian ini bertujuan untuk mengetahui dan menganalisis mengenai pemetaan bibliometrik terhadap distribusi pendapatan sebagai instrument pengentasan kemiskinan dalam perspektif ekonomi Islam. Dalam penelitian ini metodologi yang digunakan yaitu penelitian deskriptif, pendekatan kuantitatif dengan analisis bibliometrik. Jumlah populasi dan sampel yang digunakan yaitu: 1.130 paper. Hasil penelitian menunjukkan bahwa: (1) Distribusi pendapatan yang adil merupakan salah satu pilar utama dalam ekonomi Islam dan dianggap sebagai instrumen penting untuk mengentaskan kemiskinan. Dalam perspektif ekonomi Islam, distribusi pendapatan dilakukan melalui berbagai mekanisme yang diatur oleh prinsip-prinsip syariah. Berikut adalah beberapa instrumen utama dalam distribusi pendapatan menurut ekonomi Islam: Zakat, Sadaqah, Waqf, Qard Hasan, Redistribusi melalui Pajak, Larangan Riba, Peran Negara dan Etika Bisnis. (2) Distribusi pendapatan yang adil melalui instrumen-instrumen tersebut diharapkan dapat menciptakan keseimbangan ekonomi dan mengentaskan kemiskinan. Prinsip-prinsip ekonomi Islam berfokus pada kesejahteraan sosial, keadilan, dan kepedulian terhadap sesama, yang semuanya berkontribusi pada terciptanya masyarakat yang lebih adil dan sejahtera. (3) Berdasarkan cretae a map based on text data, terdapat 1.130 topik paper penelitian dan 20493 trems yang paling banyak dipilih oleh peneliti dan menjadi tren dalam riset tentang distribusi pendapatan sebagai instrument riset konsep pengentasan kemiskinan dalam perspektif ekonomi Islam.

Faktor-Faktor yang Mempengaruhi Keputusan Pembelian Online Pada E-Commerce Shopee Pasca Pandemi Covid-19: Studi Empiris di Kota Banda Aceh

2024-07-30T12:36:48+07:00

This research uses quantitative methods by obtaining data sources from primary and secondary data. This study aims to determine how the effect of price, trust and security on online purchasing decisions on Shopee e-commerce after the covid-19 pandemic. The population in this study were the people of Banda Aceh City with a sample of 100 respondents using the purposive sampling technique formula. The data analysis method uses the multiple linear regression using the help of SPSS software. The research results obtained show that the price, trust and security variables simultaneously have a positive and significant effect on purchasing decisions. Partially, each variable, namely price, trust and security, has a positive and significant effect on purchasing decisions.

Akuntabilitas Perencanaan dan Tata Kelola Anggaran (Studi Kasus Pada Pembangunan Mesjid Agung Al Falah Sigli

2024-08-01T12:01:22+07:00

This thesis examines the accountability of budgeting and budget management in the construction of the Al-Falah Grand Mosque in Sigli. The objective of this thesis is to understand the budgeting and allocation system for the mosque's construction and to assess the committee's supervision and evaluation of the construction process. This research employs a qualitative approach with a field study methodology. The primary data sources are obtained through interviews, observations, and documentation, supplemented by secondary data to strengthen and support the primary data. The results of this study indicate that the budgeting and allocation system for the construction of the Al-Falah Mosque in Sigli is funded by the Special Autonomy Fund for Aceh, proposed by the Pidie Regency Government to the Aceh Government and the Aceh Provincial House of Representatives. The allocation of funds for the mosque's construction varies each year, with 14.21% from the Special Autonomy Fund for Aceh (DOKA) in 2015, 19.64% in 2016, and so on until 8.22% in 2022. Regarding supervision and evaluation, the Pidie Regency Government issued a Regent's Regulation to monitor and evaluate all forms of processes and stages of the mosque's construction.

Pengaruh Label Halal dan Religiusitas terhadap Keputusan Pembelian Produk Kosmetik di Kota Banda Aceh

2023-04-29T20:36:22+07:00

This study aims to analyze the influence of halal labeling and religiosity on purchasing decisions for beauty products, as well as to examine the moderating role of gender in the functional relationship between these two variables. The research sample consists of 100 cosmetic product users in Banda Aceh, selected through purposive sampling. Data collection was carried out using an online questionnaire, and the data were subsequently analyzed using multiple linear regression and moderated regression analysis. The study found that both halal labeling and religiosity have a positive and significant effect on purchasing decisions for cosmetic products. The greater the importance consumers place on halal labeling and the higher their level of religiosity, the more likely they are to purchase cosmetic products