Apakah Kepercayaan Muwakif Ditentukan oleh Akuntabilitas Pengelolaan Wakaf Tunai dan Peran Nadzir ?

Sulaeman, Agus Sunarya; Bayinah, Ai Nur; Hidayat, Roni

doi:10.35836/jakis.v8i1.129

Cited by 4 publications

(5 citation statements)

References 5 publications

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“…In this case, the trust will be used when executing waqf through money in nadzir institutions. Trust is one factor that supports the creation and collection of waqf (Sulaeman et al, 2020). To build trust, a person or group must act consistently, competently, honestly, reasonably, and responsibly (Permana, 2020).…”

Section: E the Influence Of Trust Factors On Cash Waqf Interestmentioning

confidence: 99%

Factors Influencing the Interest of the Muslim Generation in Cash Waqf in West Nusa Tenggara Province

Hadi,

Huzaini,

Hidayat

2023

IJMRA

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Cash waqf is a waqf fund in the form of a rupiah managed by the nazir to produce benefits in the form of marque alaih. This study aims to determine how big the factor of interest of the Muslim generation in cash waqf in West Nusa Tenggara Province (NTB). In this study, data was collected by distributing questionnaires by purposive sampling using the Cochran formula so that 100 respondents fulfilled the number of samples. Data analysis techniques using Partial Least Square-Structural Equation Modeling (PLS-SEM). The results showed that trust variables and subjective norms positively and significantly affected the interest in cash waqf in West Nusa Tenggara (NTB). Trust and subjective norm variables imply that the institution where waqf is collected can maintain trust in Wakif by making reports and documentation. At the same time, the promotion of socialisation and religiosity variables have a positive but insignificant effect. Moreover, the knowledge variable has a negative and little impact on the interest in cash waqf in West Nusa Tenggara Province.

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Section: E the Influence Of Trust Factors On Cash Waqf Interestmentioning

confidence: 99%

Factors Influencing the Interest of the Muslim Generation in Cash Waqf in West Nusa Tenggara Province

Hadi,

Huzaini,

Hidayat

2023

IJMRA

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“…15 . Nadzir memegang peranan terpenting dalam pengelolaan dan penghimpunan dana wakaf dan merupakan lembaga atau individu yang paling bertanggung jawab atas harta wakaf yang dititipkan kepadanya, baik dalam hal memelihara harta wakaf maupun akibat dan komitmennya terhadap pembangunan 16 Wakaf Nadzir, di sisi lain, berarti orang yang mengelola dan mengelola harta dan pendapatan Wakaf dan memenuhi persyaratan yang ditetapkan oleh Wakaf. Istilah lain yang digunakan oleh fuqaha adalah mutawalli.…”

Section: Pendahuluanunclassified

“…Ini dilakukan sesuai dengan tujuan Syariah 18 . Pengelolaan Wakaf yang baik dan profesional oleh Nadzir akan meningkatkan kepercayaan masyarakat dan terus meningkatkan jumlah muwakif 19 .…”

Section: Pendahuluanunclassified

Efektifitas Sertifikasi Nadzir Dalam Sektor Pengelolaan Wakaf Di Indonesia

Muslihati¹,

Yunus²,

Wang³

2022

Madinah.JSI

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As for the topic of the problem in this study, how is the validity of nadzir certification in the Indonesian waqf management department and the validity of the nadzir's role in the Indonesian waqf management department on the subject of this research? Furthermore, the purpose of this study is to determine the effectiveness of nadzir certification in the Indonesian waqf management department and the effectiveness of the nadzir's role in the waqf management department in Indonesia. The search method used is a literature search. The references in this article are based on the ideas and results of previous research such as journals, books and articles. The results of this study indicate that Wakaf Nadzir will issue certificates to move from individual Nadzir to institutional or legal Nadzir, ensuring management security and property security, safeguarding the unity and future of the ummah. It also shows that it helps to avoid potential conflicts. With human skills, technical people and quality relationships, professional Nazir is a general leader in Waqf institutions who are able to achieve Waqf goals.

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“…Nadzir requires the backing of an effective accounting system and management information system in order for waqf to truly have social functions that minimize the economic gap of the people (Novitasari et al, 2019). Professional waqf management possesses people resources, managerial abilities, and waqf knowledge based on Islamic law (Sulaeman et al, 2020).…”

Section: Introductionmentioning

confidence: 99%

Construction of Waqf Accounting Based on Psak 112

Nawirah

Fikri

2022

j. akunt. STIE Muhammadiyah Palopo

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ABSTRAKTujuan penelitian ini adalah untuk menganalisis dan mengkontruksi laporan keuangan wakaf. Jenis penelitian ini merupakan penelitian kualilitatif menggunakan pendekatan deskriptif. Objek penelitian adalah Koperasi Masjid Sabilillah Kota Malang. Teknik Analisis digunakan dengan tujuan untuk mengetahui bagaimana perlakuan wakaf tunai yang diterima pengurus Koperasi Masjid Sabilillah Kota Malang, wakaf tunai akan ditinjau berdasarkan PSAK 112 dengan melihat perlakuan akuntansi wakaf. Tahapan selanjutnya kemudian melakukan kontruksi laporan keuangan sesuai dengan standart akuntansi wakaf yang telah disahkan oleh Ikatan Akuntan Indonesia. Penelitian ini memberikan hasil bahwa perlakuan akuntansi sesuai PSAK 112 secara umum menunjukkan baik serta transparan dalam hal penyampain informasi penerimaan wakaf tunai. Koperasi Masjid Sabilillah telah membuat Laporan keuangan yakni laporan laba rugi, laporan arus kas serta Laporan posisi keuangan. Terdapat beberapa laporan yang belum dibuat jika merujuk ke PSAK 112 yakni laporan aktivitas wakaf, laporan perubahan aset wakaf dan catatan atas laporan keuangan.Kata Kunci: Wakaf, Laporan Keuangan, PSAK 112 ABSTRACTThe purpose of this research is to examine and create waqf financial accounts. This study is a sort of qualitative research that takes a descriptive method. This study was carried out at the Sabilillah Mosque Cooperative in Malang City. The analysis technique was carried out to determine the treatment of cash waqf received by the management of the Sabilillah Mosque Cooperative Malang City. The cash waqf was reviewed based on the waqf accounting treatment referred to in PSAK 112, and the financial statements were constructed in accordance with the waqf accounting standards approved by the Indonesian Institute of Accountants. In general, the findings revealed that accounting treatment to PSAK 112 was good and straightforward in transmitting information on cash waqf receipts. The financial statements that have been made by the Sabilillah Mosque Cooperative as the management of the cooperative are the income statement, cash flow statement and balance sheet. There are several reports that have not been made when referring to PSAK 112, namely reports are waqf activity reports, reports on changes in waqf assets and notes to financial statements.Keywords: Waqf, Financial Reports, PSAK 112

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Apakah Kepercayaan Muwakif Ditentukan oleh Akuntabilitas Pengelolaan Wakaf Tunai dan Peran Nadzir ?

Cited by 4 publications

References 5 publications

Factors Influencing the Interest of the Muslim Generation in Cash Waqf in West Nusa Tenggara Province

Factors Influencing the Interest of the Muslim Generation in Cash Waqf in West Nusa Tenggara Province

Efektifitas Sertifikasi Nadzir Dalam Sektor Pengelolaan Wakaf Di Indonesia

Construction of Waqf Accounting Based on Psak 112

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