Publication Search

One institution that requires an accounting information system and budget plan is an educational institution. Education funding includes all expenditures that have been budgeted through the School Income and Expense Plan (RAPBS) or School Budget Activity Plan (RKAS) to support the process of providing education in the form of services or goods. Madrasah Aliyah Sabilul Ulum has a duty to manage finances based on financial management principles so that the money in circulation can be utilized optimally. Break even point is the point where total income equals total cost or the point where profit equals zero. The computer-based accounting information system that is designed includes account data recording, student data recording, accounting transaction records, cost classifications, BEP calculations, income budgets, account data reports, general journals, financial accountability reports, expense classification reports, BEP reports, income budget reports and school budget plans.

This study aims to evaluate the effectiveness of digital transformation in the 5.0 era in transforming latent cash waqf assets into productive capital capable of sustainably driving the community’s economy. The study employed a qualitative approach using a literature review method. Data were obtained through literature searches and official documents from the Indonesian Waqf Board, then analyzed descriptively to obtain comprehensive conclusions regarding the effectiveness of digital systems in cash waqf management. The results indicate that financial technology (fintech) such as QRIS, crowdfunding, Islamic banking applications, and digital wallets (e-wallets) are capable of overcoming conventional bureaucratic barriers through the concept of “micro waqf,” which is accessible to all levels of society. Based on the Technology Acceptance Model (TAM) theory, ease of digital access has been proven to increase public interest in waqf because it reduces administrative barriers and concerns regarding transaction amounts. In addition, real-time data-based reporting systems also improve transparency and accountability in waqf management. Therefore, the digitalization of cash waqf in the 5.0 era serves as a form of social engineering in collecting collective funds to sustainably support sharia-based productive sectors.  

The research examines the marketing system and a simple accounting bookkeeping transaction-based online web 2.0. The system Web 2.0 is used as trend center of the SMEs RiauMelayu songket to promote their products as well as typical local wisdom elevates the Melayu Songket. The success of SystemWeb 2.0 is themodel ofweb-based marketing system with simple accounting bookkeeping can run effectively and efficiently, which is built with each character SMEs Riau Melayu songket. The purpose ofthis systemof Web 2.0 is good customer in teraction to the system.Consumers SMEs are willing to share knowledge songket product and satisfied with the service of the products such as ease of payment because it supported a good simple accounting bookkeeping. Some of the SMEs to transform knowledge into innovative products or services. This research use sample consisted of 45 people from SMEs Riau who act as the owner, co-owner, accounting, labor, marketing, songket weavers scattered in the RIAU area. The data are taken with the collecting of data into observation, interviews and questionnaires central. Selection of samples by using purposive sampling.The method is a descriptive to explore Marketing Model and application of financial records Riau SMEs based on systemweb 2.0. The result of the research Indicated integrated system that combines all the elements of art and Riau Melayu culture and its financial records in a web site that is easily accessible web bases or very useful. This is not only aimed at the improvement of the economy craftsmen and merchants SMEs Riau Melayu batik and songket, but also it’s means of promotion, enhancement obedient bookkeeping, as well as increased regional revenue for the province of Riau

Abstrak: Fraudulent acts have caused many casualties bank customers. therefore necessary lawsto protect customer responsive acting in good faith. With the issuance of Law No.8/2010, the bank actually had a legal basis to delay the transaction. Transaction delayis an act of financial services providers to not carry out transactions on their owninitiative, or upon order of the investigator, the prosecutor and the judge's order. ByLaw No. 8/2010, the bank can delay the transaction and refund the remaining funds tocustomers who become victims of fraud to protect consumers acting in good faith.Key words: transfer of funds, bank.

Abstarct: Protection toward consumers in internet (E-commerce) transaction covers protection toward privacy, accuracy, property, and accessibility in digital signature. It is stated in clause 4 of UPPK. If a violation happens in the transaction, one can ask for  a way out both in the court or out of court. Keywords: consumers’ protection, E-commerce

The purpose of this study was to evaluate whether the recognition and measurement principles for the financing transaction with the results in the concept of Sharia banking accounting is applied in Semarang Branch of Muamalat Indonesia Bank has been in accordance with PSAK No. 59 or not. Qualitative analysis methods used in this study carried out by analyzing the recognition and measurement results in a financing transaction for theaccounting concept of Sharia in Semarang Branch of Muamalat Indonesia Tbk and perform the implementation of comparative evaluation in practice with financial reporting standards in this regard to PSAK no.59 about sharia banking accounting. Treatment for the execution of financing transactions between existing implementations on Muamalat Indonesia Tbk in Semarang Branch with PSAK number 59 of shariah banking accounting was appropriate

In today's fast growing demand of electronic transactions, with more people accessing the internet worldwide, online shopping becomes an increasingly profitable but risk, business. Selling online becomes a very competitive business and time is a critical factor in launching a web site for business. This paper studies the strategic planning process of an electronic business project and identifies how risks can be minimized by proper planning and how planning is implemented. It also describes how to detect any changes in the marketplace so that effective measures, can be made to avoid dropping out from competitor. The emphasis is on the planning tactics, particularly in ensuring accurate tracking that is specific to the e-business start up process.

Study for the effect of share trading days to the daily share returns in Stock Exchange has been carried out most invarious countries. Overseas studies produce consistent findings that the daily share returns results in negative impact on Monday (Monday Effect) and resulting inpositive impact on Friday (Week End Effect). Those effects are called as day of the week effect. The similar studies carried out Indonesia have not obtained consistent findings as similar as overseas including overseas studies make use of Ordinary Least Squares (OLS). Whereas this study does not utilize this approach, as most of the assumptions could not be fulfilled. Technical Approaches dealt with the share returns calculation dominantly affect to the amount of daily share return. These are due to the facts that the irrational factors also used by the investors to do the transactions. Consequently, the demand and supply of the share are also influenced by the behaviour of the investors them elves. Statistical approach used for examining the day effects is Autoregressive Moving Average (ARIMA) Approach. This approach is chosen as there is no hetero scedasticity or there is an existence of stationary data. To examine the difference of share trading day effects to the share returns this study utilizes Analysis of Variance (ANOVA), 244 daily aggregate share price indexes (IHSG) and LQ45 Indexes are used for this study. The findings of this study suggest that (1) all of the share trading days give a positive impact on the share returns, (2) daily aggregate share price indexes (IHSG) do significantly affect the share returns on Thursday and (3) LQ45 Indexes do significantly affect the share returns on Thursday and Friday. These findings imply that the investors should consider the day effects in deciding to be involved in share trading so that they could maximize their future returns.