This study aims to determine whether there is an influence between ethics and religious levels on the quality of compilers of financial statements of the University of Muhammadiyah Aceh. Initial allegations, ethics, and the level of religiosity affect the quality of financial statement compilers. The subjects of this study were employees at the University of Muhammadiyah Aceh, both in the Rectorate and faculty. The source of data in this study is primary data, namely data that is not yet available in the scope of observation, but there must be researcher interaction with respondents (Juliandi 2014: 66). Meanwhile, the data collection technique used in this study was the technique of distributing questionnaires directly to respondents. The results of the research experiment showed that ethical variables have a significant positive effect on the quality of financial statement compilers, this is indicated by the significant probability value of moral variables of 0.024<0.05 meaning that ethical variables have a significant effect on the quality of financial statement compilers, while the variable level of religiosity, this hypothesis was rejected because according to the results of tests conducted by researchers, changes in the level of trust did not have a significant effect on the quality of financial statements. This is indicated by a significant probability value of 0.645> 0.05
Ada dualisme pemberlakuan akuntansi keuangan pemerintahan daerah di Provinsi NAD yang tidak dialami oleh provinsi dan kabupaten/kota lain di Indonesia. Dualisme ini menyangkut dengan pengelolaan dalam APBA dan APBK, mulai dari perencanaan (proses penganggaran), pelaksanaan (pelaksanaan dan penatausahaan APBA/K) dan pengendalian (evaluasi dan Pemeriksaan). Berdasarkan UU No. 33 tahun 2004 pemerintah pusat memberikan kewenangan kepada pemerintah daerah untuk mengatur daerahnya sendiri, termasuk pembagian keuangan (financial sharing) antara pemerintah pusat dan daerah.Pemerintah pusat mengeluarkan UU Pemerintahan Aceh (UUPA) No.11/2006, Provinsi NAD diberikan kewenangan lebih rinci tentang tugas-tugas yang diatur dalam mengelola otonomi daerah. Provinsi NAD mempunyai wewenang dalam bidang keuangan daerah, pemerintahan, dan hukum. Dimasukkannya zakat sebagai bagian dari PAD mengakibatkan penyelenggaraan keuangan daerah mengacu pada dua hukum, yakni konvensioan akuntansi keuangan daerah negara Republik Indonesia dan Shari’ah. Kedua sistem ini tentu saja tidak mungkin disatukan mengingat perbedaan substansi yang melandasinya. Tulisan ini mencoba mengulas dan menelaah tentang kemungkinan penerapan akuntansi syari`ah di Provinsi Nanggroe Aceh Darussalam.Â
This study aims to analyze the application of zakat accounting and the effectiveness of the distribution of zakat funds in the Baitul Mal Aceh Province (Zakat Management Agency of Aceh Province). The study used secondary data obtained from the institution of the Baitul Mal Aceh Province, besides that, also through literature and journals relating to the topic of writing. Data were analyzed using the Basic Needs Deficiency (BNDI) formula. The results showed that the effectiveness of the Aceh Province Baitul Mal zakat distribution was the worst position with a value of 0.937 in 2016 and 0.951 in 2017. The Baitul Mal of Aceh Province had applied zakat accounting according to [Pernyataan Standar Akuntansi Keuangan (PSAK No. 109) (Statement of Financial Accounting Standards], but not yet maximally, because there is still accounting treatment for zakat which is not applied in 2016 and 2017. .
The objective of this study is to analyze and determine the murābahah financing system carried out at Bank Syariah Mandiri (BSM) of Banda Aceh in accordance with Islamic accounting reviews. This is a descriptive research with primary and secondary data directly obtained from research site, and variety of literatures respectively. The results of the study which was carried out at BSM, indicate that accounting for murābahah transactions has not been fully utilized in accordance with {(Penyataan Standar Akuntansi Keuangan (PSAK) (Statement of Financial Accounting Standards)} PSAK Number: 102. Similarly, some transactions cannot also be recorded because the bank expects the customer to purchase goods by providing a certain amount of funds. The recognition of the murābahah profit still uses the annuity method and the inventory of its assets has never been presented in the statement of financial position due to its unavailability by the bank. .
DEA merupakan kelanjutan dari sistem akuntansi tunggal (single entry accounting, SEA). Sesuai dengan namanya, SEA hanya berorientasi pada pencatatan tunggal untuk satu akun (akun individu). Setelah berkembang pesatnya DEA, dan diberlakukan di semua bidang akuntansi (termasuk akuntansi pemerintahan yang selama ini sebahagian menerapkan akun individu) pada saat ini SEA tidak dibutuhkan lagi. Karena, formula SEA tidak mencerminkan informasi yang seimbang antara satu akun dengan akun lainnya. DEA mengetengah formula akuntansi dengan:Asset = Liabilities + Owner EquitiesFormula ini menjadi prinsip akuntansi yang berlaku umum yang dituangkan dalam GAAP (Generally Accepted Accounting Principle) Amerika Serikat (AS). Formula ini juga merupakan dasar di dalam pelaporan keuangan (financial reporting), salah satunya di dalam neraca (Balance Sheet). Neraca menggambarkan posisi keuangan (asset), kewajiban (liabilities), dan modal (equity). Formula ini pula yang dipakai, tidak hanya di AS, tetapi juga di banyak negara di seluruh dunia.Namun demikian, formula ini sepertinya menjadi sakral. Menurut para ahli, dalam teori akuntansi, formula ini bisa berubah, tergantung pada sudut pandang dan informasi keuangan apa yang akan disajikan. Kata Kunci: Framework Accounting, DEA, SEA
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