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Yunita Kurnia Shanti
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 9, pp 147-158; doi:10.46367/iqtishaduna.v9i2.241

Abstract:
This study aims to examine the effect of the audit committee on the company's financial performance with the board of commissioners as an intervening variable in manufacturing companies in the consumer goods sector in 2016-2018. The population in this study is the manufacturing companies in the consumer goods sector which are listed on the Indonesia stock exchange in the 2016-2018 period. The sampling method uses purposive sampling, which is a sampling technique with certain considerations or criteria. The number of samples obtained that can be processed is 90 samples. The data analysis method used is path analysis which has previously gone through a classic assumption test, testing is done directly and indirectly. The results of this study indicate the audit committee directly and significantly influences the company's financial performance. Both audit committees have an indirect and significant effect on the company's financial performance with the board of commissioners as an intervening variable. This shows that the calculation of the beta coefficient directly is greater than the indirect beta coefficient which is 0.230>0.05552. This result means that the board of Commissioners variable cannot be an intervening variable of the audit committee on financial performance, because the effective supervisory function in evaluating the results of internal and external audits on the presentation of financial statements becomes the role of the audit committee.
Eka Mulia Nurul Al Amin
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 9, pp 125-135; doi:10.46367/iqtishaduna.v9i2.238

Abstract:
The Covid-19 pandemic not only hit the health sector but also rocked a country's economy. Nevertheless, the government has continued to set a series of policies to shore up the economy, including making more fiscal spending, providing tax relief, cutting borrowing rates and bank reserve requirements to revive an economy ravaged by the outbreak and to support jobs. This article aims to discuss the government's monetary policy in the face of economic shocks during the Covid-19 pandemic. Especially specific in Bank Indonesia's decision to keep interest rates on hold, which was announced at the BI Board of Governors Meeting, held on August 18-19, 2020. After analysis and discussion, it was found that this decision was made to maintain external stability amid low inflation and consider the global economy which showed signs of improvement after experiencing severe pressures in the second quarter 2020.
Sukma Mehilda
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 9, pp 159-173; doi:10.46367/iqtishaduna.v9i2.236

Abstract:
This paper aims to discuss the concept of business in Islamic review. In Islamic teachings, Allah guarantees sustenance for his creatures. This belief in assurance is what encourages business people to keep trying even though they have failed repeatedly. This treasure is also believed to be a deposit from God which must be treated as a means to achieve the common good. In describing the relationship between man and God, it turns out that the Al-Quran uses many terms commonly used in the business world. The key to success in business is faith as a foundation in righteous deeds. The higher the success achieved, the greater the responsibility and benefits that are carried out.
Mudita Sri Karuni
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 9, pp 174-185; doi:10.46367/iqtishaduna.v9i2.245

Abstract:
The problem of poverty in Indonesia is the manifestation of the powerlessness of the people in accessing state development outcomes. Meanwhile, the development outcome done by the government is only enjoyed by a handful of people because the resource is not equitably distributed. Therefore, the role of zakat is needed to give direct fund to redistribute the wealth, so that human development can be realized. This research aimed to give the empirical result on whether zakat has an influence on human development in Indonesia. This research used the Human Development Index (HDI) indicator as an analysis tool, such as life expectancy, mean year school, and income. Hypotheses testing conducted in 15 years (2004-2018). Data used in this study is secondary data collected by the documentation method. From the regression analysis of Ordinary Least Square (OLS), it is found that zakat can increase human access to health care, education, and can raise revenues. This study provided implication for governments, zakat institutions, and Muslim communities who are obligated to pay zakat, in order to synergize the optimization of zakat funds in Indonesia.
Muhammad Arfan Hajam
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 9, pp 136-146; doi:10.46367/iqtishaduna.v9i2.239

Abstract:
The purpose of this research was to determine the effect of saving attitudes and future orientation on retirement planning Population in this research are private workers in the city of Surabaya. The sample in this research used 200 samples. The data collection techniques used questionnaires. The data analysis technique used SEM-PLS. The result of this research is that saving attitude and future orientation influences retirement planning with a percentage of influence of 26%, while the remaining 74% is influenced by other variables that are not included in this research model.
Puji Rahayu, Hariana Septian
JAS (Jurnal Akuntansi Syariah), Volume 4, pp 242-257; doi:10.46367/jas.v4i2.253

Abstract:
The purpose of this study is to analyze the recognition of intangible assets and to compare the straights line method with the declining balance method in determining income tax. The method in this research is evaluation and qualitative research type. From the results of the research, it was identified that the company has intangible assets in the form of a personnel information system worth IDR 35,000,000, all costs used to obtain the system are recognized as intangible assets according to the criteria for intangible assets according to PSAK 19. Amortization calculation results in 2019 using the straight-line method amounted to IDR 8,750,000. So that the commercial comprehensive income generated is IDR 27,425,574,392. Meanwhile, the declining balance method resulted in amortization of IDR 17,500,000 and the resulting comprehensive commercial profit of IDR 27,416,824,392. After the fiscal reconciliation was carried out, the Income Tax amounted to IDR 6,285,027,465 using a straight line as the amortization calculation. Meanwhile, Income Tax with amortization costs uses the declining balance method of IDR 6,282,964,965. There is a tax savings of IDR 2,062,500 if you use the Decreasing Balance Method. So that the declining balance method is very suitable to use when economic conditions are sluggish like today due to the impact of Covid-19. The tax savings can be used to increase the company's capital to run business operations.
Rahmat Ilyas
JAS (Jurnal Akuntansi Syariah), Volume 4, pp 209-221; doi:10.46367/jas.v4i2.254

Abstract:
Accounting as an information system identifies collecting and communicating economic information about a business entity to various people. Accounting is at the forefront and plays an important role in running our economy and social system. Decisions taken by individuals, governments, other business entities are determined in terms of their use of the resources owned by a nation. One of the most important aspects of an entity is the financial aspect and financial reporting records that have a major impact on the sustainability of the entity. This research is entirely library research. The purpose of this study is to determine how Islamic accounting is an information system. The analytical method used is the content analysis method. The results of this study indicate that Islamic accounting is an effort to deconstruct modern accounting in a humanist and value-laden form. Islamic accounting information systems highlight Islamic values ​​both in the object of accounting and information systems, Islamic accounting information systems have a great responsibility in moral matters.
Zezi Nanda Oktafiya, Chaidir Iswanaji
JAS (Jurnal Akuntansi Syariah), Volume 4, pp 154-161; doi:10.46367/jas.v4i2.229

Abstract:
This study aims to determine how the procedure or implementation of the murabahah financing contract at KSPPS BMT ARMA is it in accordance with PSAK 102 concerning murabahah or not. This research explains how the murabahah financing contract in KSPPS BMT ARMA. This study also discusses PSAK 102 regarding murabahah. The method used in this research is descriptive qualitative. This research was conducted at KSPPS BMT ARMA Magelang. In collecting data, the author uses several methods including observation is a method of direct observation carried out by researchers and interview methods. The results of the study can be seen that the accounting treatment of murabahah financing carried out at BMT ARMA is in accordance with accounting principles, namely PSAK 102.
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