Open AccessOptimalisasi Sumber Dana Pada Amal Usaha Muhammadiyah Wilayah Gorontalo
Author(s) -
Lukfiah Irwan Radjak,
Felmi D. Lantowa
Publication year - 2018
Publication title -
ekuilibrium
Language(s) - English
Resource type - Journals
eISSN - 2528-7672
pISSN - 1858-165X
DOI - 10.24269/ekuilibrium.v13i2.657
Subject(s) - paragraph , documentation , business , data collection , government (linguistics) , sample (material) , descriptive research , research method , data source , financial management , public relations , finance , business administration , political science , sociology , computer science , law , social science , linguistics , philosophy , chemistry , chromatography , programming language , data mining
This study aims to determine and analyze the optimization of funding sources at a business charity Muhammadiyah (AUM) Gorontalo region with a long-term goal is the accountable financial management in AUM. This research was conducted on AUM in Gorontalo Region using descriptive qualitative approach. Data collection is done through observation, interview, and documentation. Based on the results of the study can be seen in the financial management AUM financial management has been based on ART Muhammadiyah in accordance with Article 7 paragraph 2 AD Muhammadiyah and for the system of recording each AUM different this is seen in terms of recording financial statements of the overall business charity that became the sample research, the only one implementing the system of recording based on PSAK No. 45 namely Muhammadiyah University of Gorontalo and if in review in terms of optimization of fund sources from the business charity that the research sample has not been optimal in the source of funds because it still relies solely from government and college grants for college level and not optimal in developing a business unit which will increase the source of business charity funds.