Papers by Ujang Muhamad Hidayatuloh
El Muhasaba Jurnal Akuntansi, Dec 30, 2016
This research is literacy research by title 'Designing of Accountance Information System in Islam... more This research is literacy research by title 'Designing of Accountance Information System in Islamic Perspective'. The aim of the research is trying to understand of planning accountance system in Islamic view'. In this writing by using qualitative method in descriptive approach. Islamic perspective was applied in internal controlling as core of accountance information system. Internal control component were affected include accounting policies, controlling and supervising activities. The main information consists of financial report which fulfilled of accountance information system application such as Microfost Office Excel is very essential. That application output are both financial position report and activity report that accordance with PSAK 45. Islamic perspective is used in deep internal control not only responsible to human being an sich but also responsible to vertical dimension, the God, Alloh swt.
INDONESIA: Berdasarkan pasal 52 Undang-Undang Nomor 16 Tahun 2001 jo. Undang-Undang Nomor 28 Tahu... more INDONESIA: Berdasarkan pasal 52 Undang-Undang Nomor 16 Tahun 2001 jo. Undang-Undang Nomor 28 Tahun 2004 tentang perubahan Undang-Undang Nomor 16 tentang yayasan, yayasan yang menerima bantuan sebesar Rp. 500.000.000,00 atau lebih dalam satu tahun buku diharuskan untuk membuat laporan keuangan yang diaudit oleh akuntan publik dan dimuat dalam harian berbahasa Indonesia. Laporan keuangan tersebut harus disusun sesuai dengan PSAK 45. YAPSI Darul ‘Amal Jampangkulon merupakan yayasan yang sudah memenuhi kriteria di atas akan tetapi laporan keuangannya belum sesuai dengan standar sehingga dibutuhkan perancangan sistem informasi akuntansi. Penelitian ini menggunakan metode deskriptif kualitatif. Data yang diperoleh selama penelitian dideskripsikan secara naratif setelah melewati tiga tahap analisis data; (1) reduksi data, (2) penyajian data, dan (3) penarikan kesimpulan dan verifikasi. Informasi tersebut kemudian dijadikan dasar perancangan sistem informasi akuntansi YAPSI Darul ‘Amal. Has...
El Muhasaba: Jurnal Akuntansi, 2016
This research is literacy research by title 'Designing of Accountance Information System in Islam... more This research is literacy research by title 'Designing of Accountance Information System in Islamic Perspective'. The aim of the research is trying to understand of planning accountance system in Islamic view'. In this writing by using qualitative method in descriptive approach. Islamic perspective was applied in internal controlling as core of accountance information system. Internal control component were affected include accounting policies, controlling and supervising activities. The main information consists of financial report which fulfilled of accountance information system application such as Microfost Office Excel is very essential. That application output are both financial position report and activity report that accordance with PSAK 45. Islamic perspective is used in deep internal control not only responsible to human being an sich but also responsible to vertical dimension, the God, Alloh swt.
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Papers by Ujang Muhamad Hidayatuloh