Budgeting: Jurnal Akuntansi Syariah (E-ISSN: 2810-0301) adalah jurnal nasional yang dipublikasikan oleh Prodi Akuntansi Syariah Institut Agama Islam Negeri Syaikh Abdurrahman Siddik Bangka Belitung (IAIN SAS Babel). Tujuan dari jurnal ini adalah mempromosikan topik utama dan perkembangan akuntansi syariah, akuntansi keuangan, akuntansi audit, akuntansi pajak, akuntansi sektor publik, pasar modal, investasi, manajemen dan bisnis syariah.
PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG
Pengaruh Perubahan Ekonomi terhadap Perkembangan Teori Akuntansi
Abstract This article aims to increase readers' understanding of the influence of economic changes on the development of accounting theory. This article uses a qualitative descriptive method, the type of research is library research, namely through literature review. The data sources in this research are primary data, namely books, articles and also scientific journals. The library study technique is carried out by reading and analyzing written sources related to the research problem in order to obtain discussion results in accordance with the research title. Accounting theory is a concept that represents a systematic description of accounting phenomena by explaining the relationships between variables in an accounting structure, with the aim of being able to predict new phenomena. Accounting theory and practice faces various challenges and criticism along with developments in economics and technology. To overcome this, various parties such as regulators, the accounting profession and business decision makers need to work together to identify and resolve these problems. This is an opportunity to improve and enhance the existing accounting system. Keywords: Theory, Accountinh, Economics, Technology
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Standar Audit Syariah Dan Peran DPS: Kesesuaian, Implementasi, dan Tantangan di Indonesia
This study aims to comprehensively examine the relationship between sharia audit standards and the strategic role of the Sharia Supervisory Board (DPS) in ensuring sharia compliance in Sharia Financial Institutions (LKS) in Indonesia. Using a literature review approach, this study examines three main aspects: the suitability and implementation of sharia audit standards from both AAOIFI and PSAK IAI, the effectiveness of the DPS's role, and the challenges faced in supervisory practices. The findings reveal that although AAOIFI and PSAK IAI provide a comprehensive framework, their implementation in Indonesia remains suboptimal. LKS tend to adopt PSAK IAI as the primary reference since it aligns more closely with national regulations and accounting practices, while AAOIFI standards are often used as supplementary references to strengthen sharia compliance. Broadly, the key challenges faced by DPS lie in the limited availability of qualified human resources, the gap between sharia and accounting understanding, and the need to adapt to technological advancements and modern financial products. This study recommends strengthening the integration between internal and external audits with DPS, as well as enhancing the quality of sharia-based human resources and technological capacity.
Pengaruh Profitabilitas, Likuiditas dan Struktur Modal terhadap Net Profit Margin pada Perusahaan Sektor Financial yang Terdaftar di Bursa Efek Indonesia
The aim of this research is to analyze the effect of profitability, liquidity, and capital structure on Net Profit Margin. This present research applies a quantitative approach. 19 companies from the insurance subsector listed on the IDX are include in the study sample. The This Purposive Sampling method is utilized in this research to select data samples through predetermined criteria so that 9 companies with a total data sample of 36 are obtained. The literature study and documentation technique applied in this study were used to collect data. This study data analysis techniques include the use of IBM SPSS 26 software, consisting of descriptive statistics, classical assumption test, multiple regression analysis, coefficient of determination, t-test, and F-test. Partial examination results indicate that Net Profit Margin is significantly impacted by profitability (ROA) as much as 0.001 < 0.05 and liquidity (CR) significantly affect the net profit margin as much as 0.012 < 0.05, while capital structure (DER) affects NPM significantly using a significance the worth of 0.011 < 0.05. Having significance level of 0.00 < 0.05, Profitability (ROA), liquidity (CR) and capital structure (DER) all have an affect net profit margin simultaneously.
Pengaruh Pembiayaan Modal Usaha Dan Inovasi Produk Terhadap Perkembangan Usaha Masyarakat Kecamatan Lubuk Besar
Micro, Small, and Medium Enterprises (MSMEs) are one of the main drivers of national economic growth, playing a crucial role in establishing a healthy economic structure and performance. The government demonstrates its support for MSME actors through financing initiatives, one of which is provided by Permodalan Nasional Madani (PNM), which since 2015 has offered capital loans to underprivileged women entrepreneurs. This study aims to determine the influence of business capital financing and product innovation on the business development of communities in Lubuk Besar District, particularly the clients of PNM Mekar Syariah. This research uses a quantitative approach with primary data. The population consists of 2,903 individuals, with 97 respondents selected using a random sampling technique. Data analysis was conducted through validity and reliability tests, classical assumption testing, multiple regression analysis, and hypothesis testing with the assistance of SPSS version 30.0. The results of the study show that partially, business capital financing has a significant effect on business development (significance < 0.001; t-count = 3.488 > t-table = 1.985). Product innovation also shows a significant influence (significance = 0.009; t-count = 2.672 > t-table). Simultaneously, both variables significantly affect business development (F-count = 25.317 > F-table = 3.09). The contribution of these two variables to business development is 35%, while the remaining 65% is influenced by other factors not examined in this study.
Persepsi Publik Terhadap Akuntansi Syariah Melalui Sentiment Analysis pada Brand24: Studi Kasus Pembiayaan Mikro Syariah
This study is motivated by the importance of understanding how public perceptions are formed regarding Islamic accounting, particularly in the context of Islamic microfinance, which plays a crucial role in promoting financial inclusion and economic empowerment of communities in Indonesia. The objective of this study is to identify and analyze patterns of public sentiment toward Islamic microfinance through a digital sentiment analysis approach using the Brand24 tool. The research employs a qualitative descriptive method within a constructivist paradigm, with data collected non-participatively through online monitoring across various social and non-social media platforms during the period from April 19 to May 19, 2025. A total of 9,546 mentions were detected, reaching an audience of 38 million people. The analysis results showed a dominance of positive sentiment at 87%, while negative sentiment accounted for only 13%, with the BSI KUR program being the primary driver of positive sentiment. These findings indicate that public perception of Islamic accounting in microfinance is highly positive, especially when compared to similar studies that tend to yield a more balanced distribution of sentiment between positive, negative, and neutral. In this context, the number of 9,546 mentions is significant, especially since it comes from a wide audience reach and involves thousands of online conversations across various information channels, which strengthens the social validity of these findings. From an academic perspective, this study contributes to the strengthening of Islamic accounting through an understanding of public perception and serves as a basis for regulators to promote transparency and consumer protection in Islamic microfinance. In conclusion, the use of sentiment analysis technology can provide real-time insights into public opinion and has the potential to become a strategic tool in enhancing public trust and participation in Islamic financial services.
Analisis Determinan Perilaku Dissaving pada Generasi Muda
In the digital era, the financial patterns of the younger generation have undergone significant changes. Easy access to e-commerce platforms and digital financial services encourages the emergence of the dissaving phenomenon. This study aims to analyze the influence of financial education, consumption habits, and investment risk perceptions on the dissaving phenomenon among the younger generation. Using a quantitative approach, data were collected from 100 respondents aged 18–35 years in Pekalongan Regency through a questionnaire. The analysis was carried out using multiple linear regression with the help of SPSS 27. The results of the study showed that partially, financial education, consumption habits, and investment risk perceptions have a significant influence on dissaving. Simultaneously, the three variables explain 77.9% of the dissaving phenomenon. Financial education helps to manage the budget better, while uncontrolled consumption habits and high investment risk perceptions increase the risk of dissaving. This study highlights the importance of targeted financial education to suppress the dissaving phenomenon and proposes further research with a wider scope of variables and populations.
PENGARUH PROGRAM KELUARGA HARAPAN DAN INDEKS PEMBANGUNAN MANUSIA TERHADAP TINGKAT KEMISKINAN DI INDONESIA
A government program for accelerating poverty reduction in Indonesia is about Family Hope Program (PKH). The PKH is expected to be one of the answers to the problems faced by the government. This research used secondary data with multiple regression model analysis. PKH coefficient's value is -0.169818 with 95% confidence level. The HDI regression coefficient value is 0.471132 with a 95% confidence level. PKH has a negative effect on poverty where every increase in the PKH budget will reduce the poverty rate in Indonesia, HDI does not significantly affect the poverty level. The increase in HDI will actually increase the percentage of poverty in Indonesia, PKH and HDI together have a negative influence on poverty in Indonesia. Increasing the allocation of PKH funds and the percentage of HDI together can reduce the poverty rate in Indonesia.
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Pengaruh Pertumbuhan Perusahaan, Profitabilitas dan Ukuran Perusahaan terhadap Struktur Modal pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2020-2022
The manufacturing sector is one of the largest contributors to Gross Domestic Product (GDP) in Indonesia. This sector continues to develop over time, although it has slumped due to the impact of the Covid pandemic that has hit almost all parts of the world. The purpose of this study is to examine the effect of company growth, profitability and company size on the capital structure of manufacturing companies on the Indonesia Stock Exchange. The method used in this study is a quantitative method, with a descriptive analysis approach and the data collection technique is documentation sourced from the official website of the Indonesia Stock Exchange through IDX, namely in the form of secondary data on financial statements that have been published from 2020-2022, there are 24 companies that are used as sample companies, namely companies that publish complete financial reports. The data taken is annual financial report data. Based on the results of the study, the conclusions of this study are 1) Company growth does not have a significant effect on capital structure, because the significance value is 0.781> 0.05. 2) Profitability has a significant effect on capital structure, because the significance value is 0.008 <0.05. 3) Company size has a significant effect on capital structure, because the significance value is 0.006 <0.05. 4) The results simultaneously show that company growth, profitability, and company size have a significant effect on capital structure, because the calculated F value is 5.440 and the significance value is 0.03 <0.05. 5) The adjusted R2 value is 0.214. This shows that capital structure is influenced by company growth, profitability and company size by 21.4, the rest is influenced by factors outside this study.
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Pengaruh Hutang Usaha dan Modal Kerja Terhadap Profitabilitas pada Perusahaan Sub Sektor Perdagangan Eceran yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021
A single paragraph of about 250 words maximum. For research articles, abstracts should The company's ability to generate profits is closely related to the funding sources used to support business activities. Funding sources can come from external or internal sources. The main objective of this study is to determine the effect of accounts payable and working capital on projected profitability using Return On Assets (ROA). The study was conducted on 8 retail trade sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021 with data collection using documentation techniques and statistically tested using multiple linear regression analysis. The results of the study showed that accounts payable partially had a negative effect on ROA and working capital partially had no effect on ROA. While simultaneously accounts payable and working capital had an effect on profitability represented by ROA in retail trade sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021.
Pengaruh Biaya Produksi dan Harga Jual Padi Terhadap Pendapatan Petani di Desa Margodadi
The selling price of rice is highly dependent on market conditions and seasons. During the main harvest, the price of rice tends to fall due to abundant supply, while at certain times the price can soar due to limited availability. In addition, high production costs are also a problem. The increase in the price of agricultural inputs such as fertilizers, medicines, and labor costs, increases the burden of production that must be borne by farmers. The purpose of this study was to measure the effect of production costs and selling prices of rice on farmers' income. Data collection through questionnaires and documentation. The sample used in this study was 85 respondents, with the community in farmers in Margodadi Village, Tumijajar District, West Tulang Bawang Regency. The data analysis techniques used were instrument testing, multiple linear analysis, and hypothesis testing. The results of this study indicate that production costs do not have a significant effect on the level of farmer income in Margodadi Village, selling prices have a significant effect on farmer income in Margodadi Village and production costs and selling prices simultaneously affect farmer income in Margodadi Village.
Peran Lembaga Keuangan Syariah pada Pengelolaan Keuangan Usaha Mikro Kecil dan Menengah (Studi pada UMKM yang Ada di Kelurahan Pintu Air)
The growth of MSMEs is very important and should be noticed by the government. With small capital, these relatively small businesses can significantly contribute to the growth of the country's economy. However, on the other hand, capital often becomes a constraint for MSME entrepreneurs. In addition to operational needs, capital is also crucial for the development of their businesses. One institution responsible for finance based on Islamic teachings, as outlined in the Qur'an and Sunnah, is the Islamic Financial Institution (LKS). LKS aims not only to be profit-oriented but also to incorporate elements of Islam and humanity in its vision and mission. Strengthening the role of MSMEs in economic growth, especially in the Water Gate sub-district of Pangkalpinang City, Bangka Belitung Islands Province, is expected to have a positive impact on the local economy. However, the role of Islamic Financial Institutions in supporting MSMEs in this sub-district is still minimal. This is due to the lack of socialization of products and financial management practices from Islamic Financial Institutions, which results in a low level of interest from MSME actors to use Islamic financial products or implement Islamic financial management in their businesses. Interviews and observations conducted with several MSME actors in the Water Gate sub-district of Pangkalpinang City indicate that while financing has been received by some MSMEs, only a few MSME actors in this area have benefited from KUR financing from Islamic Financial Institutions due to limited knowledge and information about these institutions. Furthermore, regarding education and counseling, 4 out of 5 MSME actors interviewed reported that they have not received direct education from Islamic Financial Institutions about the implementation of Islamic finance or Islamic financial management for their businesses.
Determinan Penentu Produktivitas Tenaga Kerja (Studi Kasus pada Pabrik Tahu di Kecamatan Sindangkasih)
The objective of this study is to determine and analyze the influence of salaries, technology, capital, and emotional intelligence on labor productivity at tofu factories in the Sindangkasih District. The research methodology used is descriptive with a quantitative approach. Data was collected directly from employees of the tofu factory in Sindangkasih District through a questionnaire, completed by 203 individuals. Simple random sampling was used to select the sample, and multiple linear regression was the analytical tool employed. The analysis of salaries, technology, capital, and emotional intelligence reveals that each of these factors significantly impacts labor productivity, both individually and collectively. Based on these findings, to further enhance labor productivity, it is crucial to increase salaries, improve technology to a more semi-modern level, increase rational capital, and consistently prioritize work as a form of worship, ensuring that work activities are seen as virtuous deeds.
Pengaruh Religiusitas dan Profit Margin terhadap Peningkatan Kuantitas Nasabah pada Bank Syariah
The purpose of this paper is to determine the influence of religiosity and profit margins on increasing the number of private bank customers, both partially and simultaneously. This quantitative research was conducted using a sample of 183 respondents, selected through simple random sampling. The study utilized both primary and secondary data, collected via questionnaires, observations, and focus group discussions (FGD). The data analysis techniques included descriptive analysis, validity and reliability tests, classical assumption tests, hypothesis testing, multiple regression analysis, and both simultaneous and partial tests. The data was processed using the SPSS program.
Pengaruh Perbedaan Gender pada Hubungan Independensi Auditor terhadap Kualitas Audit
This research aims to empirically examine the influence of auditor independence on audit quality and how gender differences moderate this relationship. The study employs a survey method. The sampling criteria were public accountants who worked at the Public Accounting Firm (KAP) in Bandar Lampung City. Primary data were collected through questionnaires and analyzed using the Smart PLS program. The findings indicate that auditor independence does not significantly affect audit quality. Additionally, gender differences do not moderate the relationship between auditor independence and audit quality.
audit quality; auditor independence, gender differences
Implementasi Penilaian Kesehatan Bank Syariah Indonesia (BSI) Berdasarkan Peraturan Otoritas Jasa Keuangan (POJK) 2/POJK.03/2022
An assessment regarding the health of Banks in Sharia Banking is also carried out, both the health of Sharia Banks and Sharia Rural Banks are assessed. As time progresses, the method of assessing the condition of a bank will have a dynamic nature which is expected to encourage re-regulation of a system used to assess the level of bank health based on sharia principles. Regulations used by the Financial Services Authority or abbreviated as (POJK) No. 8/POJK.03/2014 concerning the soundness level of all sharia-type commercial banks and all sharia business units which were created in an effort to increase the effectiveness of assessing the level of bank health in an effort to face several changes that involve business complexity and various risk profiles. from a bank or subsidiary company of the bank itself. This research will use an appropriate method for conducting assessments, namely CAMELS to assess the syari’ah Bank’s Healh. This research will use a qualitative approach. The research approach using a qualitative method is a method that will be based on post-positivism type philosophy which will later be used to be able to research in very natural or natural conditions where the researcher will be a key instrument in this research. The assessment period is carried out at least every 1 semester (6 months) and data must be updated if necessary at any time. There are several factors that become assessments that measure the level of bank health which can later be used in a sharia type commercial bank.
Analisis Kinerja Keuangan Terhadap Harga Saham (Studi Pada Perusahaan Food And Beverages 2017-2021)
This study aims to analyze what factors affect the stock price of Food and Beverages companies listed on the Indonesia Stock Exchange. It is known that the development of the national economy in Indonesia is assisted by the food and beverages subsector which is a mainstay industry in making a major contribution to national economic growth, with its consistently recorded performance achievements. This research uses a quantitative approach, with a clausal associative research type. In this study using the variables Return On Asset (ROA), Net profit margin (NPM), Earning per share (EPS) and stock prices of food and beverages subsectors listed on the IDX in 2017-2021. Based on the research results, Return On Assets (ROA) has no effect on share prices and results. Net profit margin (NPM) has no effect on stock prices and results. Earnings per share (EPS) has a significant positive effect on share prices. The variables Return On Assets (ROA), Net profit margin (NPM), Earnings per share (EPS) simultaneously have a significant influence on stock prices due to increased public confidence in the treatment of economic activity, thereby encouraging an increase in manufacturing activity to the point where it is in the expansive zone at the level 53.9 in November 2021 and finished goods prices are generally stable nationally.
Peran Sistem Informasi Akuntansi dalam Pengelolaan Dana Infak
Accounting Information Systems (AIS) are very important for various aspects of financial management, including infaq fund management in the digital era. One of the factors that can hinder the potential destruction of infaq at this time is the low level of public trust in infaq management organizations. This research aims to find out how technology can be used to manage infaq funds more efficiently and the benefits of implementing an accounting information system in increasing transparency and accountability in infaq fund management. The method used in this research is descriptive with a qualitative approach. The data analysis technique in this research was carried out by categorizing data, filtering data, and presenting data designed narratively. The results of this research conclude that the Accounting Information System is very important in increasing transparency and accountability in the management of infaq funds by providing accurate and relevant data in accordance with Islamic sharia principles. The use of technology in the Industry 4.0 era, including digital wallet applications, has made it easier to efficiently manage infaq funds and allows real-time communication. The use of digital payment methods, such as QRIS, further expands the reach and efficiency of fundraising, enabling donations via QR code scanning with common payment applications.
Penerapan Elektronik Pendapatan Asli Daerah (E-PAD) dalam Meninjau Penerimaan Pajak Daerah pada UPT BPKD Wilayah Cihaurbeuti
The research aims to determine the application of the government accounting information system (electronic local revenue application/e-Pad) to the review of regional tax revenue at the UPT BPKD Ciheurbeuti Region. The research method use in this research is the qualitative method. The data sources used in this research are primary data and secondary data, then using field study and library research data collection techniques. The results of the research show that the UPT BPKD Office has imolemented an electronic application for local original income (E-Pad) with the benefits of a system for knowing the list of taxpayers, registering new taxpayers, determining taxes for raxpayers, registering tax bills for taxpayers, track record of taxpayer deposits, and also provide convenience to taxpayers in Ciamis Cihaurbeuti Regency. However, in its implementation there are still several concerns that must be addressed.
Accounting Informaton System, e-Pad, Local Tax Revenue
Pengaruh Ketidakpastian Lingkungan dan Sistem Informasi Akuntansi Manajemen terhadap Kinerja Manajerial
The purpose of this study is to investigate and offer empirical data on the relationship between management accounting information systems and environmental uncertainty in relation to managerial performance. In this study, questionnaires were filled out as part of the survey method of data collecting. 50 middle and low level managers from banks and non-bank financial firms in Metro City and East Lampung made up the study's population. Purposive sampling was utilized during sampling. Structural Equation Model (SEM) with the Partial Least Square (PLS) application program version 4.0.m is the analysis method employed. The study's findings demonstrate that (1) there is no relationship between environmental uncertainty and managerial performance, contradicting the hypothesis. (2) The qualities of information integration significantly improve managerial effectiveness. Meanwhile, managerial performance is unaffected by the information qualities of broad scope, timeliness, and aggregation.
information management accounting system, Broadscope, timeliness, integration, and aggregation
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Contribution of Abu Yusuf's Thoughts to Economics
Activities related to economics, especially Islamic economics, have existed since the Prophet era. The rapid and advanced development of technology supports broader economic development. Besides, it encourages Islamic thinkers to contribute their thoughts related to economics, including Abu Yusuf. Indeed, the implementation of their thoughts needs to be restudied. This article aims to review the contribution of Abu Yusuf's thoughts to economics. This library research used descriptive qualitative methods by reviewing the results of Abu Yusuf's study on economics. The results of the review showed that first, the contribution of Abu Yusuf's thoughts to economics can be found in the Book of al-Kharaj which discusses taxation and state income for example, from ghanimah, fai, kharaj, ushr, jizyah, and charity. The book also discusses the utilization of state income based on Islamic principles. Besides, it also focuses on the activities of a country including economic activities such as fiscal policy, kharaj, public finances, and price mechanisms. Second, Abu Yusuf's thoughts influence economic activities and the book of al-Kharaj is used as a reference for contemporary economic studies so far.
Pengaruh Persepsi Mahasiswa Mengenai Uang Elektronik Terhadap Minat Menggunakan Aplikasi DANA
DANA or Indonesian Digital Wallet is an application-based digital payment service, where the application is available for the Android platform. The DANA application has many advantages that have been integrated with the Ministry of Home Affairs' Dukcapil (Civil Registry) system, but with the various advantages that the DANA application has, there are still many students who have not used the DANA application. For this reason, researchers want to study more about students' perceptions of electronic money on their interest in using the DANA application. This research uses quantitative methods. The analysis technique used is simple linear regression analysis. Data collection techniques using the questionnaire method as many as 67 respondents and the documentation method. The technique used in this research uses proportional random sampling technique. Proportional random sampling is said to be proportional, meaning that the sampling technique must be balanced in each stratum. Random means taking subjects randomly, so that each subject is considered the same. Where each class of members of the population can be selected randomly to become the research sample, by taking representatives from each class selected randomly, namely by lottery. The result of this study is that there is an influence on students' perceptions of electronic money on interest in using the DANA application with the results (t-test) obtained t_count 6.811 > t_table 1.997, while a significance value of 0.000 <0.05. (H_o is rejected and H_adi accepted). So it can be interpreted that students' perceptions of electronic money have a significant effect on interest in using the DANA application.
Analisis Kualitas Pelayanan Dalam Meningkatkan Minat Beli Konsumen Ditinjau Dari Perspektif Etika Bisnis Islam
Service quality is a strategy that can be implemented to realize desires and hopes so that satisfaction will be created for consumers. If the service quality of a business unit is good, then consumer interest in coming to that place will increase. High consumer buying interest will have a positive impact on business efforts to achieve success. In business, humans are given the freedom to seek maximum profit. However, humans are also bound by ethics so they are not absolutely free in managing and using existing resources. Islam teaches its followers that every business action they take is always guided by Islamic business ethics. This research is descriptive qualitative in nature using interview, documentation and observation data collection techniques. In this case, interviews were conducted with the owner of Ayam Geprek, employees and several consumers. Based on the results of the research and discussion in this thesis, it can be seen that the quality of service provided by Ayam Geprek Agan 24 increases consumer buying interest by 100% for transactional interest, 50% for referral interest, and 0% for preferential interest. Then the quality of service provided by Ayam Geprek 3 Saudara R.A.P increases consumer buying interest by 100% for transactional interest, 40% for referral interest, and 0% for preferential interest. Meanwhile, the quality of service viewed from the perspective of Islamic business ethics at Ayam Geprek Agan 24 is in accordance with the principles of balance/fairness, free will, responsibility and ihsan. However, there is one principle that is not appropriate, namely the principle of unity/tawhid. Then the quality of service is reviewed from the perspective of Islamic business ethics at Ayam Geprek 3 Saudara R.A.P in accordance with the principles of will, responsibility and ihsan. However, according to the principle of balance/fairness, there are still employees who do not comply, such as not smiling and greeting all consumers. Apart from that, the principle that is not in accordance with Islamic business ethics is unity/tawhid.
Pengaruh Kinerja Keuangan Perusahaan Terhadap Harga Saham Syariah (Studi Perusahaan Manufaktur Yang Terdaftar Di Jakarta Islamic Index (JII) Periode 2017 – 2021)
Menilai kinerja keuangan dimata para calon investor perlu mengetahui kinerja keuangan sehingga calon investor akan tertarik untuk membeli saham yang ditanamkan oleh perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio, Debt to Equity Ratio, Price Earning Ratio, Economic Value Added, dan Market Value Added terhadap Harga Saham Syariah pada perusahaan Manufaktur yang terdaftar di Jakarta Islamic Index Tahun 2017-2021. Dalam penelitian ini menggunakan jenis penelitian yang bersifat kuantitatif deskriptif dengan jenis data sekunder.
Sharia transactions are based on the paradigm that the universe is entrusted by God as a mandate (divine trust) and a means of happiness for all mankind. Accounting is a very static event. Accounting always develops following the evolutionary pattern of society. This development of accounting is very significant, as it has happened that accounting has developed from the unification of religious aspects towards efforts to separate religions in economic matters. Sharia accounting is based on please help, this causes various differences with conventional accounting based on the capitalist system. The Islamic accounting paradigm considers various paradigms by showing differences in accounting ideology. Based on this religious foundation, there are three interconnected dimensions, namely: 1) seeking the pleasure of Allah as the main objective in determining socio-economic justice; 2) realizing benefits for society, namely by fulfilling obligations to society, and 3) pursuing personal interests.
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Kontribusi Unit Usaha Pesantren dalam Meningkatkan Kemandirian Ekonomi Pesantren
Islamic boarding schools are one of the Islamic educational institutions. Initially, pesantren were traditional in nature to study Islamic religious knowledge as a way of life (Tafaqquh Fi Al-din) which emphasized the importance of morality in society, but were also institutions that created superior human resources and were able to create independence. In line with this, the Baitunnur Islamic Boarding School is a pesantren that not only provides education in the religious field, but also provides educational knowledge in the economic field by teaching entrepreneurship. The Baitunnur Islamic Boarding School has four business units, namely the santri convection, the santri cooperative, the gallon depot, and the santri barbershop. This type of research is field research (Field Research) conducted at the Baitunnur Tanggulangin Punggur Islamic Boarding School, Central Lampung. Sources of data in this study are primary data sources, namely from old foundations, business unit managers, students and alumni who participate in entrepreneurial activities and secondary data sources in the form of books, journals and documents relevant to research. Meanwhile, data collection techniques used observation, interviews, and documentation. The data validity guarantee technique uses the comfirmability method. The data analysis technique is through data reduction, data presentation, as well as verification and drawing conclusions. Based on the results of research conducted by researchers regarding the Role of Islamic Boarding School Business Units in Islamic Boarding School Economic Independence at Baitunnur Tanggulangin Punggur Central Lampung, it can be concluded that the role of business units in Islamic boarding schools' economic independence at Baitunnur Islamic Boarding School has been going well. This can be seen from the Islamic boarding schools that provide a forum for students to develop their skills to build a business or business, provide job opportunities through business unit activities and continue to fulfill and carry out Islamic boarding school activities even though they are not assisted by donors.
Revitalisasi Pasar dan Lokasi Usaha: Dampaknya Terhadap Pendapatan Pedagang Di Pasar Mandala, Bandar Mataram
Revitalisasi merupakan upaya untuk menghidupkan kembali suatu kawasan atau bagian kota yang dulunya pernah hidup akan tetapi mengalami kemunduran. Lokasi usaha merupakan tempat dimana seseorang dapat mendirikan suatu usaha untuk melakukan kegiatan jual beli.Penelitian ini bertujuan untuk mengetahui pengaruh revitalisasi pasar dan lokasi usaha terhadap pendapatan pedagang di pasar Mandala Kecamatan Bandar Mataram. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Populasi dalam penelitian ini adalah keseluruhan pedagang yang ada dipasar. Teknik pengambilan sampel dalam penelitian ini menggunakan taknik Simple Random Sampling dengan jumlah sampel sebanyak 50 responden. Teknik pengambilan data menggunakan kuisioner yang telah diuji validitas dan realibilitasnya. Hasil dari penelitian ini dapat diketahui bahwa variabel revitalisasi pasar secara parsial memiliki pengaruh positif terhadap pendapatan pedagang. Kemudian untuk variabel lokasi usaha tidak berpengaruh terhadap pendapatan pedagang. Secara simultan revitalisasi pasar dan lokasi usaha berpengaruh positif terhadap pendapatan pedagang hal ini diketahui dari hasil uji F hitung. Hasil uji R Square didapat nilai 0,129 atau sebesar 12,9% yang berarti bahwa variabel (X1) dan (X2) memiliki pengaruh terhadap variabel (Y) sebesar 12,9% sedangkan sisanya dipengaruhi oleh variabel lain.
Analisis Perilaku Perantara Penjualan Sapi Dalam Perspektif Selling Syariah Di Desa Purbosembodo Kecamatan Metro Kibang Kabupaten Lampung Timur
Penelitian ini berlokasi di Desa Purbosembodo, Kecamatan Metro Kibang, Kabupaten Lampung Timur. Penelitian ini di lakukan karena adanya dugaan yang timbul terkait hal-hal yang bertentangan dengan prinsip syariah sehingga peneliti ingin mengkaji lebih jauh serta menganalisis faktor yang mendasari perilaku para blantik tersebut. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kualitatif lapangan (field research). Teknik pengumpulan data melalui wawancara langsung kepada blantik dan konsumen. Adapun uji keabsahan yang digunakan pada penelitian ini yaitu dengan menggunakan tenik pengujian konfirmability dan teknik analisa data kualitatif yang digunakan pada penelitian ini dilakukan menggunakan model analisis data menurut Miles dan Huberman. Hasil penelitian mununjukkan bahwa indikator selling syariah yang dipenuhi blantik sapi yaitu menjual barang yang halal dan berkualitas; mengambil keuntungan dengan sewajarnya; saling menguntungkan kedua belah pihak; bersikap murah hati kepada pembeli; memandang pesaing adalah mitra; tidak menawarkan barang yang sama kepada pembeli. Namun ada dua indikator yang tidak dapat dipenuhi yaitu niat karena Allah serta berperilaku jujur dan amanah. Perilaku yang dilakukan oleh blantik tersebut didorong oleh faktor eksternal dan faktor individu. Faktor eksternal berupa adanya dorongan dari pihak keluarga dan faktor individu yang mempengaruhi para blantik tidak melakukan perilaku sesuai akhlak penjualan syariah yaitu karena minimnya pengetahuan dan pendidikan tentang penjualan syariah.
Implementasi Upaya Pemerintah dalam Peningkatan Kesadaran Membayar Zakat Berdasarkan PSAK 109 pada Baznas Kota Pangkalpinang
Abstract-This research is a qualitative descriptive research whichaims to analyze the application of zakah and infaq/shadaqahaccounting at the BAZNAS Pangkalpinang City.The method of data collection in this research is a field researchthrough interview, observastion, and literature view. The interviewwas conducted with a leader of BAZNAS Pangkalpinang City andalso with the financing and executor reporting department andadministration.The result of this research shows that if not all the points of PSAK109 have been applied by BAZNAS Pangkalpinang City. Theincompatibility are in the recognition of non-cash infaq/shadaqah, theseperation of amil fund when muzaki determines mustahik and thedisclousure of various accounting policies in the notes of financialstatement.
Statistika Deskriptif Data Beban Operasional dan Pendapatan Operasional (BOPO) dalam Kinerja Bank Umum Syariah (BUS) Tahun 2019 – 2022
Bank menjadi salah satu alternatif jasa keuangan yang sangat di butuhkan dalam lingkungan masyarakat, khusunya dalam menghimpun dana masyarakat baik dalam bentuk simpanan maupun pinjaman. Kapasitas jasa pelayanan perbankan terkahadap kepuasan nasabah menjadi planning utama sebuah bank dalam menjaga kepercayaan nasabah, oleh karena itu bank terus memunculkan produk dan inovasi baru salah satunya peningkatan kinerja pada bank umum syariah. Peningkatan kinerja ini dapat di lihat dari besarnya profitabilitas perbankan syariah sehingga kuantitas usaha dapat terjaga. Salah satu profitabilitas yang akan di teliti adalah BOPO dan populasi yang akan di gunakan sebagai sampel penelitian adalah data statistik BOPO dalam kinerja keuangan bank umum syariah mulai dari Januari tahun 2019 sampai bulan April tahun 2022. Data yang digunakan sebagai penelitian adalah data kuantitafif sekunder yang berasal dari website Otoritas Jasa Keuangan (OJK) dengan menggunakan metode analisis statistika deskriptif.
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Efektivitas Penerapan Project Based Learning (PjBL) dalam Perkuliahan Statistika pada Prodi Akuntansi Syariah Ditinjau dari Hasil Belajar Mahasiswa
Tujuan penelitian ini dilaksanakan adalah untuk mengetahui efektifitas pembelajaran menggunakan model Project Based Learning (PjBL) atau pembelajaran berbasis proyek terhadap hasil belajar mahasiswa dalam perkuliahan Statistik. Penelitian ini menggunakan desain quasi experiment dengan rancangan Nonequivalent (Pretest-Posttest) Control Group Design. Populasi penelitian adalah mahasiswa yang telah memprogram rencana studinya untuk memilih mata kuliah Statistik pada Program Studi Akuntansi Syariah FSEI IAIN SAS Babel Semester Ganjil Tahun Akademik 2022-2023. Sampel menggunakan teknik purposive sampling dan membagi kelas eksperimen dan kelas kontrol. Data penelitian dikumpulkan melalui instrumen tes kemampuan pemahaman materi. Hasil penelitian menunjukan rata-rata hasil belajar mahasiswa pada kelas eksperimen sebesar 66,88 yang lebih tinggi jika dibandingkan dengan kelas kontrol, yang hanya mencapai 60,62. Hasil analisis uji statistik yaitu uji Paired sample t-test menyatakan siginifikansinya adalah 0,001 yang nilainya kurang dari signifikansi standar yaitu 0,05 sehingga efektivitas hasil belajar mahasiswa setelah diterapkan model pembelajaran berbasis proyek PjBL lebih baik jika dibandingkan dengan sebelum model diterapkan. Namun, hasil uji Independent sample t-test menyatakan bahwa nilai Sig. (2-tailed) adalah 0,164 yang nilainya lebih dari signifikansi standar yaitu 0,05 yang dapat disimpulkan bahwa rata-rata hasil belajar mahasiswa pada kelas eksperimen (yang diterapkan model pembelajaran berbasis proyek PjBL) tidak memiliki perbedaan yang signifikan dengan kelas konvensional.