PENDATAAN ASET WAKAF MUHAMMADIYAH: TINJAUAN AKUNTANSI SYARIAH

Muhammad Zulfikar Yusuf, Ibi Satibi

Abstract


This study aims to describe the benefits of data collection on the SIMAM application owned by Muhammadiyah. This research uses descriptive qualitative research with unstructured interview. This research was conducted at the Muhammadiyah Central Executive Board of Waqf and Property, with the research object being the Muhammadiyah Asset Management Information System (SIMAM) application. Based on the analysis results obtained, it was found that the data collection carried out by Muhammadiyah in the application of the Muhammadiyah Asset Management Information System (SIMAM) based on sharia accounting principles was able to optimize and utilize assets owned by Muhammadiyah as part of maqoshid sharia.


Keywords


Muhammadiyah; Waqf; Sharia Accounting

Full Text:

PDF

References


Adminmu. (2021). SIMAM Sebuah Upaya Menghindari Dosa Kolektif Persyarikatan. PDM Kota Salatiga. https://muhammadiyahsalatiga.org/web/simam-sebuah-upaya-menghindari-dosa-kolektif-persyarikatan/

Bonni. (2021). Modernisasi Manajemen Aset, Muhammadiyah Kalteng Gelar Bimtek Pendataan SIMAM. Suara Muhammadiyah. https://suaramuhammadiyah.id/2021/11/06/modernisasi-manajemen-aset-muhammadiyah-kalteng-gelar-bimtek-pendataan-simam/

Dewan Standar Akuntansi Syariah. (2018). DE PSAK 112. http://www.iaiglobal.or.id/v03/files/file_berita/DE PSAK 112 (1).pdf

Hidayatuloh, U. M. (2016). Perancangan Sistem Informasi Akuntansi Dengan Perspektif Islam. El Muhasaba: Jurnal Akuntansi, 6(2), 169. https://doi.org/10.18860/em.v6i2.3900

Indonesian Journal of Islamic Literature and Muslim Society, 2(1), 61–84. https://doi.org/10.22515/islimus.v2i1.749

Leli, M. (2019). Konsep Harta Dan Kepemilikan Dalam Islam. At-Tasyri’iy, 2(2), 1–16.

Majelis Wakaf dan Kehartabendaan. (2021). Aset Persyarikatan Muhammadiyah. PP Muhammadiyah. https://simam.wakafmu.org/

Medias, F. (2017). Bank Wakaf: Solusi Pemberdayaan Sosial Ekonomi Indonesia.

Mukri, S. G. (2014). Langkah Strategis Optimalisasi Sistem Ekonomi Syariah. SALAM: Jurnal Sosial Dan Budaya Syar-I, 1(1). https://doi.org/10.15408/sjsbs.v1i1.1521

Mulyasari, W. (2017). Sistem Akuntansi Wakaf Sebagai Bentuk Pertanggungjawaban Harta Wakaf Ke Publik. Jurnal Riset Akuntansi Terpadu, 10(1), 16–29. https://doi.org/10.35448/jrat.v10i1.4152

Nor Muhamad, N. H., Jaafar, M. A., Abdullah, M., Nizaludin, N. A., Salleh, M. M., & Mohd Zin, M. M. (2015). Konsep Maqasid Syariah Dalam Pengurusan Wakaf. UMRAN - International Journal of Islamic and Civilizational Studies (EISSN: 2289-8204), 2(3), 1–9. https://doi.org/10.11113/umran2015.2n3.21

PP Muhammadiyah. (1997). Sejarah Perwakafan Muhammadiyah. http://wakaf.muhammadiyah.or.id/content-3-sdet-sejarah.html

Rosadi, A. (2019). Zakat dan Wakaf: Konsepsi, Regulasi, dan Implementasi. Bandung: Simbiosa Rekatama Media.

Sekaran, U., & Bougie, R. (2018). Metode Penelitian Untuk Bisnis. Jakarta: Salemba Empat.

Senjiati, I., Sulistiani, S. L., & Ridwan, I. L. (2020). Pemulihan Aset Wakaf: Tinjauan Fikih dan Akuntansi. Hayula: Indonesian Journal of Multidisciplinary Islamic Studies, 4(2), 229–244. https://doi.org/10.21009/004.2.05

Shidiq, S. (2014). Ushul Fiqh. Jakarta: Kencana.

Soediro, A., & Meutia, I. (2018). Maqasid Sharia As A Performance Framework For Islamic Financial Institutions. Jurnal Akuntansi Multiparadigma, 9(1), 70–86

Tho’in, M. (2015). Konsep Ekonomi Islam Jalan Tengah (Kapitalis-Sosialis). Jurnal Ilmiah Ekonomi Islam, 01(03), 118–133.




DOI: https://doi.org/10.18860/em.v13i1.14094

Refbacks

  • There are currently no refbacks.




Editorial Office:
Megawati Soekarnoputri Building
Accounting Department, Faculty of Economics
Jln. Gajayana 50 Telp (0341) 558881
E-mail: elmuhasaba@uin-malang.ac.id
Universitas Islam Negeri Maulana Malik Ibrahim Malang


 

E-ISSN
2442-8922
P-ISSN 2086-1249

Member of:

 

Indexed by:

    


Creative Commons License
This work is licensed under a CC BY SA 4.0 International License
View My Stats