PENGUATAN AKUNTABILITAS PENGELOLAAN SYIRKAH

Authors

  • Muryani Arsal Departement Akuntansi, Universitas Muhammadiyah Makassar http://orcid.org/0000-0002-7593-5623
  • Ainun Arizah Departement Akuntansi, Universitas Muhammadiyah Makassar
  • Nurul Fuada Departement Akuntansi, Universitas Muhammadiyah Makassar
  • Rezky Vivi Elfhita Departement Akuntansi, Universitas Muhammadiyah Makassar

DOI:

https://doi.org/10.31764/jmm.v7i1.11781

Keywords:

accountability, responsilibilty, syirkah, transparency

Abstract

Abstrak: Syirkah merupakan bentuk usaha yang mencampurkan hartanya dengan harta orang lain dan sulit untuk dibedakan yang mengharuskan adanya akad diantara orang yang berserikat dalam modal dan keuntungan, sehingga memerlukan pertanggungjawaban pengelolaan atas pencampuran  harta tersebut dari pengelola kepada pemilik modal. Oleh karenanya, tim pengabdian bertujuan memberikan penguatan akuntabilitas atas pengelolaan usaha syirkah. Kegiatan pengabdian ini menggunakan metode adactive collaboration management dan pelatihan partisipatif. Mitra kegiatan adalah mitra pemateri sebanyak dua orang yang merupakan ketua dan bendahara forum dosen ekonomi dan bisnis Islam yang bertempat tinggal di Malang Jawa Timur dan mitra pelaku syirkah sebanyak sembilan orang yang merupakan pelaku syirkah yang ada di Kota Makassar dan bergerak dibidang rumah makan, café dan resto, percetakan dan fotocopy, laundry serta rumah jahir akhwat Evaluasi kegiatan dilakukan dengan wawancara terhadap mitra pelaku syirkah. Hasil evaluasi di dapati bahwa terjadi peningkatan 100 persen dimana mitra memahami dengan baik adanya akuntabilitas transedental yang harus di lakukan oleh pengelola syirkah terhadap modal yang diberikan oleh pemilik.

Abstract:  Syirkah is a form of business that mixes its assets with other people's assets and is difficult to distinguish which requires a contract between people who are united in capital and profits, thus requiring management accountability for the mixing of these assets from the manager to the owner of the capital. Therefore, the team aims to strengthen accountability for the management of the syirkah business. This activity uses the method of active collaboration management and participatory training. The activity partners consist of two, namely two speaker partners who are the chairman and treasurer of the Islamic economics and business lecturer forum residing in Malang, East Java and nine syirkah actors who are syirkah actors in Makassar City and are engaged in housing. restaurants, cafes and restaurants, printing and photocopying, laundry and sewing houses for sisters. Evaluation of activities is carried out by interviewing syirkah partners. The results of the evaluation found that there was a 100 percent increase where the partners understood well that there was transcendental accountability that had to be carried out by the syirkah manager for the capital provided by the owner.

 

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Published

2023-02-01

Issue

Vol. 7 No. 1 (2023): Februari

Section

Articles

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