Menilik Akuntabilitas Akuntansi Dari Budaya Islam

Handoko, Daiyinta Condroning Pawestri; Huda, Syamsul

doi:10.35448/jte.v13i2.4320

Cited by 5 publications

(4 citation statements)

References 3 publications

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“…Hal ini terjadi karena tujuan penetapan harga umoonu adalah untuk mendapatkan keuntungan materi (uang), menciptakan ketenteraman hidup, dan memanusiakan manusia. Hal yang senada juga dilakukan oleh beberapa peneliti sebelumnya dengan menggunakan jenis metode kualitatif dengan jumlah informan yang sedikit namun mampu mengekstrak nilai-nilai budaya lokal di balik praktik akuntansi seperti yang dilakukan oleh (Ariyanto dkk, 2017;Handoko & Huda 2018;Rahman dkk. 2019;Rahmawati & Yusuf 2020;Yunus 2013) Informan pertama bernama bapak Ismail Koni atau biasa disapa dengan sebutan om Iko.…”

Section: Metode Penelitianunclassified

Menguak Nilai Kearifan Lokal di Balik Praktik Akuntansi Biaya oleh Para Petani: Studi Etnometodologi Islam

Thalib,

Paputungan,

Kuntuamas

2023

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This research departs from problems related to the study of cost accounting in the agricultural context, which only reveals the reality of accounting limited to the material and ignores local cultural and spiritual values. This study aims to reveal the value of local wisdom behind agricultural accounting practices. This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The results showed that there were agricultural cost accounting practices in the form of rental fees for agricultural land expansion services, planting rice seeds, costs for seeds, fertilizers, and pesticides, as well as increased costs due to rising fuel prices. Financial accounting practice is conditional on the value of patience (patience). The value of patience is reflected through the actions of farmers who persist in this profession, even though the cost of managing agricultural land is increasing due to rising fuel prices. In Gorontalo's Islamic culture, elders often instill the value of patience in the local community through the expression (lumadu) “mopo’o tanggalo duhelo” This expression means full of patience. The implication of this research is to present agricultural accounting practices based on local cultural values.

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Section: Metode Penelitianunclassified

Menguak Nilai Kearifan Lokal di Balik Praktik Akuntansi Biaya oleh Para Petani: Studi Etnometodologi Islam

Thalib,

Paputungan,

Kuntuamas

2023

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“…A religious organization is an organization whose activities are related to a certain religion, whether it concerns issues of worship or all activities in carrying out its obligations to God related to certain religions or beliefs (Handoko & Huda, 2018). This religious organization can refer to an organization in a mosque, prayer room, church, shrine, temple, monastery, temple, or any other organization that is outside a religious organization that operates in the religious field.…”

Section: Quantity and Quality Of Youth Members Of The Mosquementioning

confidence: 99%

Training on the Preparation of Simple Financial Statements for Mosque /Mushollah and Youth Organizations of Mosque in the Kerinjing Village

Yusnaini

Burhanudin

Khamisah

2021

Sricommerce: J. of Sriwijaya Comm. Serv.

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This Community Service Activity aims to train the Management (Ta'mir) and youth of mosques at the mosque in Kerinjing Village to (a) understand the importance of financial statements as a form of responsibility for the mandate they carry out, and (b) understand the importance of Standard financial statements in order to provide more macro benefits, and (c) practice compiling mosque financial statements in accordance with generally accepted regulations by utilizing information technology. The method applied is training through workshops within a certain time. The workshop will provide 3 main materials, namely: (1) understanding the importance of financial reporting in accountability, transparency and good governance; (2) training in manual preparation of mosque financial statements; and (3) training on the preparation of mosque financial statements using information technology, namely by using Microsoft Excel. After attending the workshop, it is expected that there will be a better understanding of the Management (Ta'mir) and youth of mosque on the importance of preparing mosque financial statements and at the same time having adequate competence to compile periodic financial statements, namely monthly, quarterly, semester and annually.

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“…Prestasi belajar dipengaruhi oleh banyak berbagai faktor baik internal maupun faktor eksternal. Salah satu faktor yang mempengaruhi prestasi belajar adalah motivasi belajar (Handoko, 2018).…”

Section: Motivasi Belajarunclassified

Pengaruh Layanan Pendidikan, Fasilitas Belajar Dan Motivasi Belajar Terhadap Prestasi Peserta Didik TKJ DI SMKS Bina Insan Kamil Kota Bekasi

Abdul Haris,

Darlius

2021

satyamandiri

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Penelitian dengan judul pengaruh layanan pendidikan, fasilitas belajar dan motivasi belajar terhadap prestasi peserta didik tkj di smks bina insan kamil kota bekasi. Penelitian ini adalah untuk menguji pengaruh layanan pendidikan, fasilitas belajar dan motivasi belajar terhadap prestasi peserta didik tkj di smks bina insan kamil kota bekasi, khususnya untuk kelas X dan XI. Metode yang digunakan dalam penelitian ini adalah menggunakan Regresi Linier Berganda dengan pendekatan kuantitatif untuk mengetahui seberapa pengaruhnya antara ketiga variabel. Instrumen data penelitian berupa angket sebanyak 60 item untuk Variabel X1 (Layanan Pendidikan) sebanyak 25 Item pernyataan, X2 (Fasilitas Belajar) dengan 15 Pertanyaan dan dan 20 item pernyataan untuk Variabel X3 (Motivasi Belajar), sedangkan Y adalah Nilai Rapor Semester Ganjil periode 2020/2021.Hasil Penelitian ini secara bersama-sama terdapat pengaruh yang positif dan signifikan atas beberapa variabel yaitu layanan pendidikan, fasilitas belajar, dan motivasi belajar terhadap Prestasi peserta didik Teknik Komputer jaringan (TKJ) di SMKS Bina Insan Kamil Kota Bekasi.

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Menilik Akuntabilitas Akuntansi Dari Budaya Islam

Cited by 5 publications

References 3 publications

Menguak Nilai Kearifan Lokal di Balik Praktik Akuntansi Biaya oleh Para Petani: Studi Etnometodologi Islam

Menguak Nilai Kearifan Lokal di Balik Praktik Akuntansi Biaya oleh Para Petani: Studi Etnometodologi Islam

Training on the Preparation of Simple Financial Statements for Mosque /Mushollah and Youth Organizations of Mosque in the Kerinjing Village

Pengaruh Layanan Pendidikan, Fasilitas Belajar Dan Motivasi Belajar Terhadap Prestasi Peserta Didik TKJ DI SMKS Bina Insan Kamil Kota Bekasi

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