HAJJ FINANCIAL MANAGEMENT OPERATIONAL ANALYSIS AT MINISTRY OF RELIGION AFFAIRS

Authors

  • Vitri Sarastuti National Institute of Public Administration Jakarta
  • R Luki Karunia National Institute of Public Administration Jakarta
  • Enan Hasan National Institute of Public Administration Jakarta
  • Asfan Shabri

Abstract

Financial Statements to the President and Parliaments (DPR) are regulated in Minister of Religion Regulation (PMA) Number 28 of 2019 concerning the Implementation of Hajj Financing. The case study is a research approach used, from Observation and Financial Management of Hajj Operations 1440 H/2019 M (Audited). Data Analysis using Qualitative Descriptive Method. The results of the Financial Report as accountability and transparency of the Ministry of Religion as the organizer of the Hajj. The results of budget analysis and verification, as an improvement strategy in Hajj Financial Management (HFO/PKOPIH) and the use of activities in Financial Management in Indonesian and Saudi Arabian work units, namely (a) Hajj Fund Management has BPIH Financial Report Setting Standards; (b) Accounting Standards using operational financial guidelines for the Organization of the Hajj; (c) verification as an administrative audit of financial accounting controls; (d) reconciliation activities compare the records of the parties related to the Financial Accounting for the Organization of the Hajj Pilgrims; (e) Supervision of the Verifier as control of the Realization Plan. Implications of the Ministry of Religion The government builds an Accounting System Application System, effective and efficient accounting makes accountability, real time and the Hajj fund management body makes plans, realizations and PKOPIH reports.Keywords:  operational financial management of the Hajj; organizing hajj and umrah; verification; reconciliation; financial management of Hajj operations

References

Regulation Government No 17 of 2003 concert Financial Statement, 2003.

Regulation Government No. 34 of 2014 concert Hajj Fund Management Regulation Government No.8 of 2019 concert Pilgrimages Law in No. 5 of 2018 concert Hajj Financial Statement

Presidential Regulation 110 of 2017 concert BPKH

Regulation Ministry of Religious Affairs No. 28 of 2019 concert PKOPIH

Aidi Johansyah, 2014. Model of Hajj Management.

Akuntanonline, 2014. Hajj Fund management used Standard PSAK.

Directorate General of Hajj and Umrah Management. Ministry of Religious Affairs, 2012 Haji dari Masa Kemasa. Directorate General of Hajj and Umrah Management. Ministry of Religious Affairs, Jakarta.

Directorate General of Hajj and Umrah Management. Ministry of Religious Affairs, 2010. Intisari Langkah-Langkah Pembenahan Haji. Directorate General of Hajj and Umrah Management. Ministry of Religious Affairs, Jakarta.

Regulation Government No 34 of 2014 concert Hajj Management Deposit, 2014.

Team Improving Quality Hajj Financial Statement Pilgrimages Ministry of Religious Affairs, 2012. Module 1 Accounting Manual cost of Hajj. Directorate General of Hajj and Umrah Management, Jakarta.

Institute of Indonesia Chartered Accountants, 2009. ED PSAK No.1 paragraph 15 revised 2009 concert Prepared of Financial Statement.

Hajj Fund Management Republic Indonesia (Study Collaboration Institution BPKH, Ministry of Religious Affairs and Financial Partners in Hajj Fund Management); Iltizam Journal of Sharia Economic Research Vol.2, No.2, 2018.

Warta Ekonomi, 2014. IAI: Tiga Penilaian Akuntabilitas Pengelolaan Dana Haji.

The Development of Accounting in Indonesia https://www.neliti.com/publications/4451/perkembangan-akuntansi-di-indonesia

Khotibul Umam, Zainal Abidin dan Farid Firmansyah.Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis

Downloads

Published

2022-05-19

How to Cite

Sarastuti, V., Karunia, R. L., Hasan, E., & Shabri, A. (2022). HAJJ FINANCIAL MANAGEMENT OPERATIONAL ANALYSIS AT MINISTRY OF RELIGION AFFAIRS. Journal of Business Administration Economics & Entrepreneurship, 4(1), 15–27. Retrieved from https://jurnal.stialan.ac.id/index.php/jbest/article/view/443

Issue

Vol. 4, No.1 (2022): April

Section

Articles

License

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.

 

Creative Commons License
JBEST is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.