Highlighting the Links Between Islamic Accounting and the Cash Waqf

Saidu, Oluwaseun Sulaiman

doi:10.28918/ijibec.v3i2.1404

Cited by 2 publications

(2 citation statements)

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“…In terms of sharia auditing that exists in waqf (Saidu 2019) in his research in general, he concludes that in terms of the use and application of Islamic accounting that existed in the middle ages and in the modern century as it is today related to cash waqf, it can be realized in the realm of voluntary and institutional redistribution wealth management. As a result, the existing Waqf is an institution that has a long life and cannot be clearly touched without a comprehensive calculation (auditing role).…”

Section: Resultsmentioning

confidence: 97%

Comparison of Sharia Auditing and Sharia Accounting in the Era of Industrial Revolution 4.0

Ahyani¹

2021

Oikonomika: J. Kaji. Ekonomi dan Keuang. Syariah

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This research is based on the neglect and lack of socialization of sharia auditing and sharia accounting in an era that is all digital like today. The purpose of this research is to determine the extent of the urgency of sharia auditing and accounting if it is applied in Indonesia, especially in the era of disruption like today, where the current era of disruption has created a separate challenge from the existence of sharia audits and operations which continue to experience developments in the scope of the sharia economy. especially in Indonesia. The research method used in scientific research is literature review by reviewing literature (books and journals and other articles) that support the themes to be discussed (sharia auditing and accounting). The nature of this research is descriptive-analytic using qualitative data analysis. This study resulted in the finding that the urgency of sharia auditing is needed, especially in Islamic banks or non-bank institutions such as LKS (Islamic financial institutions) in Indonesia. Sharia accounting is needed in order to increase the branding value of a company from the accounting system used to ensure the superiority of a bank or Islamic financial institution in Indonesia, especially in the era of disruption (industrial era 4.0) as it is today.

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Section: Resultsmentioning

confidence: 97%

Comparison of Sharia Auditing and Sharia Accounting in the Era of Industrial Revolution 4.0

Ahyani¹

2021

Oikonomika: J. Kaji. Ekonomi dan Keuang. Syariah

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“…Adapun beberapa faktor-faktor yang mempengaruhi penghimpunan wakaf uang/tunai atau wakaf saham yaitu: (i) Persepsi nazhir dipengaruhi oleh akses terhadap media informasi dan pemahaman atas aturan mengenai wakaf. Latar belakang pendidikan juga berpengaruh terhadap terbentuknya persepsi atau pemahaman nazhir (Dahlan 2014); (ii) Dukungan hukum yang menciptakan rasa aman bagi wakif/ orang yang berwakaf (Khairunisa, Akbar, and Devi 2017); Aspek pencatatan dengan akuntansi syariah yang digunakan secara tepat memb membuktikan relevansinya untuk redistribusi sukarela dan lembaga pengelolaan harta (Saidu 2019); (iii) Rasio penduduk Muslim, jumlah masjid dan jumlah ulama (Nurdany 2019); dan (iv) Lingkungan sosial, pemahaman dan promosi mengenai wakaf uang (Iqbal et al 2019).…”

Section: Kajian Pustakaunclassified

Analisis Strategi Penghimpunan Wakaf Saham di Indonesia

Hakim

2021

Al-Awqaf: J. Wakaf Ekonomi Islam

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Waqf is potentially because the number of Muslims reaches 87 percent of peoples in Indonesia. Share waqf also called stock waqf is one of the productive waqfs in the Islamic stock market but fundraising of share waqf is still low. Their problem is because publication and inclusion level about share waqf is not enough, besides share waqf begins emergence in Indonesia. This research tries to identify important factors and suitable strategies to share waqf’s fundraising in Indonesia. The research is field research which is used a qualitative approach, with an analysis method is the Analytic Network Process (ANP). The respondent of this research is divided into three categories which is, securities company, nazhir, and regulator.

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Highlighting the Links Between Islamic Accounting and the Cash Waqf

Cited by 2 publications

References 1 publication

Comparison of Sharia Auditing and Sharia Accounting in the Era of Industrial Revolution 4.0

Comparison of Sharia Auditing and Sharia Accounting in the Era of Industrial Revolution 4.0

Analisis Strategi Penghimpunan Wakaf Saham di Indonesia

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