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
Analisis Kinerja Keuangan Pada PT Pelayaran Tonasa Lines
This study aims to (1) Analyze how the financial performance of PT Pelayaran Tonasa Lines in 2021-2023 is based on the industry average ratio standard. (2) Analyze how the financial performance of PT Pelayaran Tonasa Lines in 2021-2023 is based on the Decree of the Minister of BUMN No. KEP 100/MBU/2002. There are four variables in this study, namely the liquidity ratio, activity ratio, profitability ratio and solvency ratio. The population in this study is the financial report of PT Pelayaran Tonasa Lines and the sample is in the form of the balance sheet and profit and loss report of PT. Pelayaran Tonasa Lines for the period 2021-2023. The data collection technique used is documentation which includes secondary data. The data analysis technique used in this study is quantitative descriptive.The results of this study show that based on industry standards, the current ratio has increased from year to year, but has only been able to exceed the industry standard in 2023, which is 229%, indicating that the company is increasingly able to meet its short-term obligations. Likewise, equity to assets is able to exceed the industry standard, which is 39% in 2021 to 2023, indicating that the company relies more on equity than debt. However, the total asset turnover ratio (TATO) and Return on Equity (ROE) from 2021 to 2023 are still below the industry average, indicating that operational efficiency and profitability still need to be improved. Meanwhile, in terms of assessment based on the Decree of the Minister of SOEs, the company's assessment score has increased from 67.85% (category A) in 2021, to 83.92% (category AA) in 2022, and reached 89.28% (category AA) in 2023. This reflects an increase in the company's financial health which is quite good or healthy according to SOE standards.
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Pengaruh Besar Upah dan Lingkungan Kerja terhadap Kualitas Kinerja Karyawan Bank Syariah
This study aims to analyze the influence of wages and work environment on the quality of employee performance in Islamic banks in Metro City, Lampung by using a quantitative approach and using multiple linear regression methods. A total of 30 respondents were selected through purposive sampling techniques. Hypothesis testing was carried out with t-test and F-test and calculation of the coefficient of determination (R²). The results of this study show that the work environment has a positive and significant influence on employee performance, while the amount of wages does not have a significant effect. This means that the improvement of employee performance is more determined by the conditions of a comfortable work environment, good social relationships, and adequate support of work facilities compared to the amount of wages received. Simultaneously, the amount of wages and the work environment had a significant effect on employee performance, with the ability to explain the variation in performance of 65.6%, while the rest were influenced by other factors such as motivation, leadership, and job satisfaction. Thus, efforts to improve employee performance should be focused on creating a conducive work environment that supports productivity.
Implementasi PSAK 107 (Sewa Menyewa) pada Pencatatan Keuangan di Hotel Apri Inn Syariah Pangkalpinang
This study aims to implement PSAK 107 in the financial records of the Apri Inn Syariah Pangkalpinang Hotel and identify obstacles in its implementation. The method used is descriptive qualitative with data collection techniques through interviews, observations, and documentation. The results of the study indicate that the recording of rental income transactions in hotels is still done manually and is not fully in accordance with PSAK 107, especially in the aspects of recognition, measurement, presentation, and disclosure of ijarah transactions. The main obstacles in implementing this standard include the lack of management understanding of sharia accounting, limited competent human resources, and the unavailability of a technology-based recording system. Therefore, it is recommended that hotels immediately implement financial records in accordance with PSAK 107 to improve transparency and accuracy of financial reports and ensure compliance with sharia accounting principles.
Apakah Perusahaan dengan ESG Tinggi Memiliki Kinerja Keuangan yang Lebih Baik?
Environmental, Social, and Governance (ESG) issues have gained global prominence in sustainable investing, yet empirical evidence on their relationship with corporate profitability in emerging markets like Indonesia remains limited and inconsistent. This study examines differences in profitability, measured by Return on Assets (ROA), among companies with varying ESG performance categories on the Indonesia Stock Exchange. A comparative quantitative method was applied to a sample of 84 companies classified into three ESG categories (Good, Medium, Poor) based on Sustainalytics scores. Data analysis employed descriptive statistics, Shapiro-Wilk normality test, and the non-parametric Kruskal-Wallis test. The results revealed no statistically significant differences in ROA among the three ESG groups (H = 4.452, p = 0.108). An interesting finding emerged from the numerical pattern showing the "Poor" ESG group achieved the highest average ROA (6.38%), followed by the "Medium" (4.99%) and "Good" (4.75%) groups. This study concludes that no significant relationship exists between ESG performance and short-term profitability in the context of Indonesia's capital market. The research implications highlight the importance of long-term perspectives in ESG integration and the need for strategic approaches that consider the specific characteristics of emerging markets.
Produk, Promosi, Pengetahuan dan Minat Mahasiswa Berinvestasi Syariah
This study aims to determine the effect of products, promotions, and knowledge on students’ interest in investing in sharia. This study is a quantitative study with primary data and survey method. Respondents in this study were students at the Faculty of Economics and Business, Bangka Belitung University and the Faculty of Sharia and Islamic Economics, IAIN Syaikh Abdurrahman Siddik Bangka Belitung. The results showed that the type of product with a sig value of 0.00 is smaller than 0.05 so it is significant, meaning the type of product influences students' interest in investing in sharia. The significance value of promotion is 0.00 is smaller than 0.05 so it is significant, meaning promotions influence students' interest in investing in sharia. The sig value of knowledge is 0.426 greater than 0.05 so it is not significant, meaning knowledge does not influence students’ interest in investing in sharia. For simultaneous testing, the sig value of 0.00 is smaller than 0.05 so it is significant, meaning products, promotions, and knowledge influence students' interest in investing in sharia. The results of this study explain that the more investment product options and the more promotions about sharia investments, the more it will increase students' interest in investing in sharia. Meanwhile, knowledge about sharia investment turns out to have no effect on students' decisions to invest in sharia.
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
Pengaruh Kecukupan Modal, Likuiditas dan Profitabilitas terhadap Kinerja Keuangan pada Perusahaan BUMN yang Terdaftar di IDX-MES BUMN 17
In this study, Financial Performance is calculated using Return On Asset (ROA). The source is obtained from secondary data in the form of annual data that can be obtained from the BUMN website. The population used is the financial reports of BUMN companies listed on IDX-MES BUMN 17 with a sample in the form of 42 financial reports. The purpose of this investigation is to test the result of capital adequacy, The impact of profitability and liquidity on financial performance in BUMN companies listed on IDX-MES BUMN 17. The results of the partial t-test indicate that Capital Adequacy, Liquidity, and Profitability have a significant effect on financial performance. Meanwhile, the F-test's findings analysis indicate that capital adequacy, liquidity and profitability have a simultaneous effect on Financial Performance.
Pengaruh Komitmen Afektif dan Work Related Stress terhadap Auditor Turnover Intention
Human Resources (HR) play a crucial role in the sustainable development of a company. Public Accounting Firm (KAP) partners need to maintain turnover intentions to enhance auditor staff loyalty. The purpose of this study was to obtain empirical evidence on the influence of affective commitment and work-related stress on auditor turnover intention. The research method employed a survey. The convenience sampling method was chosen for the sampling technique, with the criteria being public accountants working at KAPs in Bandar Lampung City. The data used in this study were primary data collected through questionnaires. The Smart-PLS version 3.3.9 was used to process the collected primary data. The results showed a significant negative effect of affective commitment on auditor turnover intention. However, work-related stress had no effect on auditor turnover intention. The two independent variables in this study explained 50.7% of the external auditor turnover intention phenomenon, emphasizing the importance of understanding the behavior of public accountants working at KAPs. Suggestions for further studies include expanding the scope of independent variables influencing auditor turnover intention, such as auditor performance or job satisfaction. Thus, the results of this study can be the initial foundation for more in-depth research related to auditor turnover intention.
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.