{"id":"https://openalex.org/W7220580425","doi":null,"title":"ANALISIS PENGELOLAAN DAN PELAPORAN DANA ZAKAT, INFAK, DAN SEDEKAH BERDASARKAN PSAK 109 PADA LAZISMU KABUPATEN MOJOKERTO","display_name":"ANALISIS PENGELOLAAN DAN PELAPORAN DANA ZAKAT, INFAK, DAN SEDEKAH BERDASARKAN PSAK 109 PADA LAZISMU KABUPATEN MOJOKERTO","publication_year":2026,"publication_date":"2026-03-25","ids":{"openalex":"https://openalex.org/W7220580425"},"language":"id","primary_location":{"id":"pmh:oai:ojs2.jurnal.stiedarulfalahmojokerto.ac.id:article/259","doi":null,"is_oa":true,"landing_page_url":"https://jurnal.stiedarulfalahmojokerto.ac.id/index.php/el-mahasaba/article/view/259","pdf_url":"https://jurnal.stiedarulfalahmojokerto.ac.id/index.php/el-mahasaba/article/download/259/jurnal.stiedarulfalahmojokerto.ac.id","source":{"id":"https://openalex.org/S7407077996","display_name":"El-Mahasaba","issn_l":"2807-7326","issn":["2807-7326","2962-8202"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405274173","host_organization_name":"Sekolah Tinggi Ilmu Ekonomi Darul Falah","host_organization_lineage":["https://openalex.org/I4405274173"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2962-8202","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnal.stiedarulfalahmojokerto.ac.id/index.php/el-mahasaba/article/download/259/jurnal.stiedarulfalahmojokerto.ac.id","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5028596387","display_name":"Evi Yuli Susanti","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405274173","display_name":"Sekolah Tinggi Ilmu Ekonomi Darul Falah","ror":"https://ror.org/0174h7f21","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274173"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Susanti, Evi Yuli","raw_affiliation_strings":["Sekolah Tinggi Ilmu Ekonomi Darul Falah Mojokerto"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi Darul Falah Mojokerto","institution_ids":["https://openalex.org/I4405274173"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5157438252","display_name":"Nur'aini","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405274173","display_name":"Sekolah Tinggi Ilmu Ekonomi Darul Falah","ror":"https://ror.org/0174h7f21","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274173"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"nur'aini","raw_affiliation_strings":["Sekolah Tinggi Ilmu Ekonomi Darul Falah Mojokerto"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi Darul Falah Mojokerto","institution_ids":["https://openalex.org/I4405274173"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5157341979","display_name":"Herman","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405274173","display_name":"Sekolah Tinggi Ilmu Ekonomi Darul Falah","ror":"https://ror.org/0174h7f21","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274173"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Herman","raw_affiliation_strings":["Sekolah Tinggi Ilmu Ekonomi Darul Falah Mojokerto"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi Darul Falah Mojokerto","institution_ids":["https://openalex.org/I4405274173"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5157377263","display_name":"maskur","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405274173","display_name":"Sekolah Tinggi Ilmu Ekonomi Darul Falah","ror":"https://ror.org/0174h7f21","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274173"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Maskur","raw_affiliation_strings":["Sekolah Tinggi Ilmu Ekonomi Darul Falah Mojokerto"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi Darul Falah Mojokerto","institution_ids":["https://openalex.org/I4405274173"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5035930825","display_name":"Annisa Qurrota A\u2019yun","orcid":"https://orcid.org/0009-0001-4926-0693","observed_orcids":["https://orcid.org/0009-0001-4926-0693","https://orcid.org/0009-0001-4542-7759"]},"institutions":[{"id":"https://openalex.org/I4405274173","display_name":"Sekolah Tinggi Ilmu Ekonomi Darul Falah","ror":"https://ror.org/0174h7f21","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274173"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Annisa Qurrota A'yun","raw_affiliation_strings":["Sekolah Tinggi Ilmu Ekonomi Darul Falah Mojokerto"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi Darul Falah Mojokerto","institution_ids":["https://openalex.org/I4405274173"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405274173"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.5297999978065491,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.5297999978065491,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.32199999690055847,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.03530000150203705,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/zakat-infak-and-sedekah","display_name":"zakat, infak, and sedekah","score":0.878000020980835},{"id":"https://openalex.org/keywords/psak-109","display_name":"PSAK 109","score":0.9769999980926514},{"id":"https://openalex.org/keywords/islamic-accounting","display_name":"Islamic accounting","score":0.37400001287460327},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.5040000081062317},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.9990000128746033},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.8740000128746033},{"id":"https://openalex.org/keywords/external-audit","display_name":"external audit","score":0.5690000057220459},{"id":"https://openalex.org/keywords/islamic-endowment-institutions","display_name":"Islamic endowment institutions","score":0.3659999966621399}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5295000076293945},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.34119999408721924},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.3230000138282776},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3066999912261963},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.26420000195503235},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.21140000224113464},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.17389999330043793},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.16120000183582306},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.15960000455379486},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.15160000324249268}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.jurnal.stiedarulfalahmojokerto.ac.id:article/259","doi":null,"is_oa":true,"landing_page_url":"https://jurnal.stiedarulfalahmojokerto.ac.id/index.php/el-mahasaba/article/view/259","pdf_url":"https://jurnal.stiedarulfalahmojokerto.ac.id/index.php/el-mahasaba/article/download/259/jurnal.stiedarulfalahmojokerto.ac.id","source":{"id":"https://openalex.org/S7407077996","display_name":"El-Mahasaba","issn_l":"2807-7326","issn":["2807-7326","2962-8202"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405274173","host_organization_name":"Sekolah Tinggi Ilmu Ekonomi Darul Falah","host_organization_lineage":["https://openalex.org/I4405274173"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2962-8202","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.jurnal.stiedarulfalahmojokerto.ac.id:article/259","doi":null,"is_oa":true,"landing_page_url":"https://jurnal.stiedarulfalahmojokerto.ac.id/index.php/el-mahasaba/article/view/259","pdf_url":"https://jurnal.stiedarulfalahmojokerto.ac.id/index.php/el-mahasaba/article/download/259/jurnal.stiedarulfalahmojokerto.ac.id","source":{"id":"https://openalex.org/S7407077996","display_name":"El-Mahasaba","issn_l":"2807-7326","issn":["2807-7326","2962-8202"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405274173","host_organization_name":"Sekolah Tinggi Ilmu Ekonomi Darul Falah","host_organization_lineage":["https://openalex.org/I4405274173"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2962-8202","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"score":0.5473999977111816,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7220580425.pdf","grobid_xml":"https://content.openalex.org/works/W7220580425.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W6989136012","https://openalex.org/W4312105507","https://openalex.org/W4386596212","https://openalex.org/W6979893463","https://openalex.org/W3039154109","https://openalex.org/W7007917830","https://openalex.org/W4413169623","https://openalex.org/W6989120483","https://openalex.org/W7219960435","https://openalex.org/W4415010319"],"abstract_inverted_index":{"Penelitian":[0,37],"ini":[1],"bertujuan":[2],"untuk":[3],"menganalisis":[4,15,23],"penerapan":[5,16,120],"akuntansi":[6,17],"dalam":[7,18],"penghimpunan":[8,60],"dana":[9,20,28,61,82,89,93,127,158],"zakat,":[10,90],"infak,":[11],"dan":[12,25,50,73,92,105,135,140,156,168],"sedekah":[13],"(ZIS),":[14],"penyaluran":[19],"ZIS,":[21,128],"serta":[22,76,110],"transparansi":[24,167],"akuntabilitas":[26,125,169],"pelaporan":[27,157,178],"ZIS":[29,62,159],"berdasarkan":[30],"PSAK":[31,121,148],"109":[32,122],"pada":[33,130,176],"LAZISMU":[34,161],"Kabupaten":[35,162],"Mojokerto.":[36],"menggunakan":[38,68],"metode":[39],"kualitatif":[40],"dengan":[41,78],"pendekatan":[42],"deskriptif.":[43,55],"Data":[44],"diperoleh":[45],"melalui":[46,87,101],"observasi,":[47],"wawancara":[48],"semi-terstruktur,":[49],"dokumentasi,":[51],"kemudian":[52],"dianalisis":[53],"secara":[54,108,153],"Hasil":[56],"penelitian":[57],"menunjukkan":[58,118],"bahwa":[59,119],"telah":[63,123,164],"didukung":[64,96],"bukti":[65,97],"penerimaan,":[66],"pencatatan":[67],"SIM":[69],"ZISKA,":[70],"Microsoft":[71],"Excel,":[72],"buku":[74],"kas,":[75],"rekonsiliasi":[77],"mutasi":[79],"bank.":[80],"Penyaluran":[81],"dilakukan":[83],"sesuai":[84],"ketentuan":[85,147],"syariah":[86],"pemisahan":[88],"infak/sedekah,":[91],"amil":[94],"yang":[95,170],"administrasi.":[98],"Transparansi":[99],"diwujudkan":[100],"penyusunan":[102],"laporan":[103,106,142],"keuangan":[104,143],"kegiatan":[107],"periodik":[109],"audit":[111],"eksternal":[112],"oleh":[113],"Kantor":[114],"Akuntan":[115],"Publik.":[116],"Pembahasan":[117],"mendukung":[124],"pengelolaan":[126,155],"terutama":[129],"aspek":[131,177],"pengakuan,":[132],"pencatatan,":[133],"klasifikasi,":[134],"pertanggungjawaban":[136],"dana.":[137],"Namun,":[138],"penyajian":[139],"pengungkapan":[141],"belum":[144],"sepenuhnya":[145],"memenuhi":[146],"109.":[149],"Oleh":[150],"karena":[151],"itu,":[152],"keseluruhan":[154],"di":[160],"Mojokerto":[163],"mencerminkan":[165],"prinsip":[166],"baik,":[171],"meskipun":[172],"masih":[173],"memerlukan":[174],"penyempurnaan":[175],"keuangan.":[179]},"counts_by_year":[],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2026-10-06T00:00:00"}