Record Details

ANALISIS MANFAAT DAN COST PENEMPATAN INVESTASI DANA HAJI PADA PEMBANGUNAN INFRASTRUKTUR

Jurnal Ilmiah Riset Akuntansi

View Archive Info
 
 
Field Value
 
Title ANALISIS MANFAAT DAN COST PENEMPATAN INVESTASI DANA HAJI PADA PEMBANGUNAN INFRASTRUKTUR
 
Creator Teguh, Teguh
Diana, Nur
 
Description ABSTRACT  This study was conducted to find out the benefits and costs of the placement of Hajj funds in infrastructure development / supply projects based on Islamic / Syari’ah of Indonesian constitution. Employing annual report Hajj Financial Management Agency (BPKH) as the data source was then descriptive qualitative research design used in this study. The results of Hajj finances of this study can be invested to support financing / infrastructure provision, secondly according to the Hajj financial investment law, it is prioritized to increase Hajj services. Therefore, the prospect of pilgrims would experience the benefits totally. Hajj financial funds can be invested to support financing / infrastructure provision because the hajj finance has the deposit nature fund so that it resembles the use of wadiah yadh dhamanah principle in an Islamic / sharia financial perspective thus, as to enable managers (BPKH) to optimize the benefits of hajj funds and prioritize security / integrity of the funds of pilgrims. In this sense, as mentioned in that the Hajj finances in Law 34/2014 are deposit funds (wadiah yadh dhamamah), the implementation of investments in infrastructure financing is limited to the varieties of investments that are very safe and have the certainty of full returns, such as nation of sukuk. Keywords: benefits, cost of HajjfundsandinfrastructureDevelopment
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2019-07-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/4260
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 8, No 09 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/4260/3800
 
Rights Copyright (c) 2019 Jurnal Ilmiah Riset Akuntansi