scholarly journals Pengaruh Transparansi Dan Akuntabilitas Laporan Keuangan Terhadap Kepercayaan Donatur Di Yayasan Sosial Keagamaan

2020 ◽  
Vol 1 (1) ◽  
pp. 1-8
Author(s):  
Nikmahtul Maulidiyah ◽  
Darno Darno
Keyword(s):  
Standard Deviation ◽  
Regression Model ◽  
Research Method ◽  
Quantitative Research ◽  
Financial Statements ◽  
Non Profit ◽  
Financial Report ◽  
Roles And Responsibilities ◽  
The Future ◽  
Transparency And Accountability

The Yadufa Cup Religious Social Foundation is a non-profit entity that is aware of its rights and obligations as well as its roles and responsibilities to Islam, the homeland and the nation. This foundation also has ZISWAH services (Zakat, Infaq, Shodaqoh, Endowments and Grants) which will later be distributed to Yadufa and empowered for social and community. This study aims to determine whether there is an influence of financial report transparency on donor trust in the Yadufa Cup of Religious Social Foundation. The research method uses quantitative research using the RLB test. This research produces 3 things: the first, that the transparency of financial statements does not significantly influence the trust of donors. Second, it shows that the accountability of financial statements has a significant effect on the trust of donors. Third, it shows that the transparency and accountability of financial statements simultaneously influences donor trust. Based on the RLB analysis, the transparency and accountability of financial statements can be a predictor of the trust of donors at the Yadufa Cup of Religious Social Foundation. The SEE value turns out to be smaller than the standard deviation value, so this regression model can be used as a prediction of the level of trust of donors in the future.

scholarly journals PENERAPAN PSAK 109 PELAPORAN KEUANGAN AKUNTANSI ZAKAT DAN INFAQ/SHADAQAH PADA LAZISMU

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
Andreani Hanjani ◽  
Kholifah Nur Azizah ◽  
Barbara Gunawan
Keyword(s):  
Cash Flow ◽  
Research Method ◽  
Financial Statements ◽  
Non Profit ◽  
Financial Report ◽  
Financial Position ◽  
Descriptive Qualitative

The purpose of this study is to know the implementation of PSAK 109 at LAZISMU and to evaluate the suitability of financial report of LAZISMU with PSAK 109. The research method used in this study is descriptive qualitative. This research was conducted at LAZISMU and the information of the research was obtained from interviews and documentation.The results of the study show that LAZISMU mostly implements PSAK 45 about the financial report of non-profit entities where the profits are not obtained through business but are obtained from social and humanity. In reporting the financial report, LAZISMU only implements the program summary that records each zakat and infaq / sadaqah fund and the percentage given to each asnaf. This is contrast with the implementation of PSAK 109 where the record of financial report consists of the reports of financial position, changes in funds, changes in assets under management, cash flow and notes on financial statements. From the results, it is concluded that the record of financial report at LAZISMU is not fully in accordance with PSAK 109.

scholarly journals Penerapan PSAK 109 Pelaporan Keuangan Akuntansi Zakat dan Infaq/Shadaqah pada LAZISMU

2019 ◽  
Vol 3 (2) ◽  
pp. 67-72
Author(s):  
Andreani Hanjani ◽  
Kholifah Nur Azizah ◽  
Barbara Gunawan
Keyword(s):  
Cash Flow ◽  
Research Method ◽  
Financial Statements ◽  
Non Profit ◽  
Financial Report ◽  
Financial Position ◽  
Descriptive Qualitative

The purpose of this study is to know the implementation of PSAK 109 at LAZISMU and to evaluate the suitability of financial report of LAZISMU with PSAK 109. The research method used in this study is descriptive qualitative. This research was conducted at LAZISMU and the information of the research was obtained from interviews and documentation. The results of the study show that LAZISMU mostly implements PSAK 45 about the financial report of non-profit entities where the profits are not obtained through business but are obtained from social and humanity. In reporting the financial report, LAZISMU only implements the program summary that records each zakat and infaq / sadaqah fund and the percentage given to each asnaf. This is contrast with the implementation of PSAK 109 where the record of financial report consists of the reports of financial position, changes in funds, changes in assets under management, cash flow and notes on financial statements. From the results, it is concluded that the record of financial report at LAZISMU is not fully in accordance with PSAK 109.

scholarly journals KINERJA KEUANGAN PERUSAHAAN TERHADAP PENETAPAN TINGKAT SEWA OBLIGASI SYARIAH IJARAH DI INDONESIA

IQTISHODUNA ◽  
2012 ◽  
Author(s):  
Indah Yuliana
Keyword(s):  
Financial Performance ◽  
Quantitative Research ◽  
Financial Statements ◽  
External Factors ◽  
Financial Statement ◽  
Company Performance ◽  
Financial Report ◽  
Starting Point ◽  
The Future ◽  
Internal And External Factors

During the period of January to July 2008, the establishment of corporate sukuk has reached 12,5 % from a total is suance of corporate bonds or at Rp. 1,62 trillion. This amount has exceeded the total sukuk issuance during 2007 which amounted to Rp. 1.03 trillion. In fact skim ijarah (rents) in value is prospective for the I’ssuer intends to issue Islamic bonds. Although ijarah Islamic bond appeared after 2 years of Islamic bonds mudarobah.. Performance and risks faced by companies in influenced by internal and external factors. Financial report is one tool to report the position of the company at a particular point in time during one period. The value of the financial statements lies in the report can be used to evaluated company’s current performance and predict future from the stand point of management, financial statement analysis will be useful to help anticipate the future and as starting point for planning steps that will improve company performance in the future. The research objective was to see the influence of the company’s financial performance against the Islamic bond lease. Research sites are in PT Kustodian sentral efek Indonesian. This research is a type of quantitative research. 

scholarly journals Technical and Humanities Students’ Perspectives on the Development and Sustainability of Artificial Intelligence (AI)

2018 ◽  
Vol 10 (9) ◽  
pp. 3066 ◽  
Author(s):  
Vasile Gherheș ◽  
Ciprian Obrad
Keyword(s):  
Artificial Intelligence ◽  
Social Life ◽  
Research Method ◽  
Quantitative Research ◽  
Positive Attitude ◽  
Negative Impact ◽  
Representation Error ◽  
The Social ◽  
The Future ◽  
Humanities Students

This study investigates how the development of artificial intelligence (AI) is perceived by the students enrolled in technical and humanistic specializations at two universities in Timisoara. It has an emphasis on identifying their attitudes towards the phenomenon, on the connotations associated with it, and on the possible impact of artificial intelligence on certain areas of the social life. Moreover, the present study reveals the students’ perceptions on the sustainability of these changes and developments, and therefore aims to reduce the possible negative impact on consumers, and at anticipate the changes that AI will produce in the future. In order to collect the data, the authors have used a quantitative research method. A questionnaire-based sociological survey was completed by 928 students, with a representation error of only ±3%. The analysis has shown that a great number of respondents have a positive attitude towards the emergence of AI, who believe it will influence society for the better. The results have also underscored underlying differences based on the respondents’ type of specialization (humanistic or technical), and their gender.

scholarly journals Fraud Pentagon in The Act of Cheating Financial Statements With The M-Score Method

2021 ◽  
Vol 3 (1) ◽  
pp. 36-45
Author(s):  
Adi Susilo ◽  
Endang Masitoh ◽  
Suhendro Suhendro
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Financial Statements ◽  
Variable Pressure ◽  
Toll Roads ◽  
Financial Report ◽  
Service Companies ◽  
Score Method ◽  
Sample Count ◽  
Fraudulent Financial Statements

Fraudulent financial statements include a number of ways of doing, to benefit from others by mis-presenting material in financial statements. The purpose of this research is to test and lysis influence pressure, opportunity, rationalization, competence, and arrogance on the financial statements of transportation, toll roads, airports and ports listed on the Indonesia Stock Exchange (IDX) period 2015-2018, with a sample count of 52 where data collection is carried out by purposive sampling method. This type of quantitative research with case studies, data analysis method uses logistics regression analysis with spss program version 17. The results showed arrogance had an effect on financial report fraud while variable pressure, opportunity, rationalization, and competence had no effect on financial report fraud. Further research can increase the number of research samples so that the results of the research can represent all service companies.

scholarly journals PENDAMPINGAN PENYUSUNAN APLIKASI LAPORAN KEUANGAN MASJID YANG AKUNTABEL SESUAI PSAK 45

2019 ◽  
pp. 139
Author(s):  
Suratman Suratman ◽  
Yulianti Yulianti ◽  
Nirsetyo Wahdi
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Report ◽  
The Public ◽  
The People ◽  
Accounting Reports

Abstrak: Tujuan dalam pengabdian ini untuk merancang Aplikasi Laporan Keuangan Masjid  sesuai dengan Standart Akuntansi Keuangan (PSAK-45) agar laporan keungan tersebut dapat dipertanggungjawabkan ada akuntabel  kepada umat yang menginfaqkan sebagain hartanya ke masjid tersebut. Hal tersebut sebagai salah satu pertanggungjawaban ke padada masyarakat pemberi infaq. Tetapi selain itu pengurus masjid juga harus membuat laporan keuangan yang nantinya akan dilaporkan kepada takmir masjid dan kepada semua pengelola tersebut, sehingga harapannya laporan keuangan tersebut dapat disusun secara transparan sehingga tidak ada kecurigaan dari pihak manapun dan lebih-lebih sebagai pertanggungjawaban kepada  Allah SWT. Dalam penyusunan laporan  laporan akuntansi untuk entitas nirlaba telah diatur dalam Pedoman Standar Akuntansi Keuangan (PSAK-45) yang telah disusun oleh Ikatan Akuntan Indonesia (IAI) sebagai penyusun stantar laporan akuntansi, agar laporan keungan tersebut dapat dipertanggungjawabkan kepada masyarakat dan dapat di baca oleh pihak-pihak yang berkepentingan terhadap laporan keuangan tersebut. Kegiatan ini dilaksanakan dalam bentuk penyuluhan dan pendampingan pembuatan laporan keuangan masjid dengan aplikasi laporan keuangan yang  sistematis dengan menggunakan program Microsoft Excel. Dari hasil evaluasi yang telah dailakukan bahwa hasil dari kegiatan ini sudah mampu meningkatan pemahaman dan ketrampilan dalam menyusun laporan keuangan masjid yaitu berupa Laporan Posisi Keuangan, Laporan Aktivitas, Laporan Arus Kas, dan laporan Perubahan Ekuitas.Kata Kunci: Laporan Akuntansi; Akuntabilitas; Keuangan Masjid; PSAK45 Abstract: The purpose of this dedication is to design the Mosque Financial Report Application in accordance with the Financial Accounting Standards (PSAK-45) so that the financial report can be held accountable to the people who make a part of their wealth available to the mosque. This is one of the responsibilities given to the community giving infaq. But besides that the mosque management must also make financial reports that will later be reported to the mosque takmir and to all the managers, so that the financial statements can be arranged transparently so that there is no suspicion from any party and moreover as an accountability to Allah SWT. In preparing the accounting reports for non-profit entities, it has been regulated in the Financial Accounting Standards Guidelines (PSAK-45) that have been prepared by the Indonesian Institute of Accountants (IAI) as a compiler of accounting reports, so that the financial statements can be accountable to the public and can be read by parties parties with an interest in the financial statements. This activity was carried out in the form of outreach and assistance in making mosque financial reports with the systematic application of financial reports using the Microsoft Excel program. From the evaluation results that have been carried out that the results of this activity have been able to increase understanding and skills in preparing the mosque's financial statements in the form of Financial Position Reports, Activity Reports, Cash Flow Statements, and Equity Change reports.Keywords: Accounting Reports; Accountability; Mosque Finance; PSAK45.

scholarly journals ANALISIS TINGKAT KESEHATAN BANK PERKREDITAN RAKYAT (BPR) DENGAN METODE CAMEL DI KOTA BATAM

2018 ◽  
Vol 6 (2) ◽  
pp. 34
Author(s):  
Puspita Rama Nopiana ◽  
Mufidatul Mufidatul
Keyword(s):  
Economic Development ◽  
Research Design ◽  
Asset Management ◽  
Quantitative Research ◽  
Financial Institution ◽  
Capital Asset ◽  
Financial Report ◽  
The Future ◽  
Report Data

ABSTRACT Bank an a financial institution that its role in supporting economic development in an area, which raised funds activities and disbursing funds in the form of loans or credit is a form of that money circulates to stabilize the economy.  The purpose of this study was to conduct analysis of the banking healthy level on Bank Perkreditan Rakyat (BPR) in Batam City, for 2012-2016 periods. This research uses descriptive quantitative research design. The report data were extracted from bank’s financial from financial report which had been published by Otoritas Jasa Keuangan (OJK). The assessment analysis of banking healthy level has been carried out by using CAMEL method (Capital, Asset, Management, Earning, and Liquidity) which is based on the decree of BI director No.30/12/KEP/DIR on April 30th, 1997. The results showed that the healthy level of  Bank Perkreditan Rakyat (BPR) in Batam City for 2012-2016 periods showed categorized healthy, where the value – average CAR ratio of 13.68%, KAP ratio of 1.76%, NPM ratio of 16.51%, ROA ratio of 3.86%, BOPO ratio 78.01%, and LDR ratio of 87.05%. Expected for the future later BPR could continue to keep even better, so the level of health can be guaranteed according to applicable regulations.  

scholarly journals The Influence of Learning Role-Playing Model Toward Competence of Writing Financial Report at Vocational High School

2018 ◽  
Vol 5 (4) ◽  
pp. 149
Author(s):  
Maraden Junias Arnoldus ◽  
Susilaningsih Susilaningsih ◽  
Djoko Santoso
Keyword(s):  
Research Method ◽  
Quantitative Research ◽  
Role Playing ◽  
Learning Model ◽  
P Value ◽  
Vocational High School ◽  
Financial Report ◽  
Test Of Hypothesis ◽  
In The Beginning ◽  
Better Than

This article discusses about influence of learning model of role-playing toward the competence of writing financial report. This article was wrotten by using the quantitative research method with the experimental design of one-group of pretest and posttest. This research was done by giving pretest in the beginning of the lesson to know the beginning competence of the students. The test of hypothesis was done by using Z test with SPSS IBM 22. Based on the beginning calculation, it could be found that p-value (Sig) < α, 0.000<0.05 meant that H0 was rejected. Thus, H1 was stated that the score of posttest was better than the score of pretest. It meant that the learning model of role-playing affected the competence in writing the financial report.

Pengaruh Dana Pihak Ketiga, Biaya Operasional Pendapatan Operasional, dan Loan to Deposit Ratio Terhadap Profitabilitas Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018

2021 ◽  
Vol 2 (2) ◽  
pp. 194-199
Author(s):  
Efritati Hasibuan ◽  
Hanny Theresya ◽  
Lidya Fronika Lumban Gaol ◽  
Wilsa Road Bettermen Sitepu
Keyword(s):  
Research Method ◽  
Quantitative Research ◽  
Banking Sector ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Secondary Data Sources ◽  
Descriptive Method ◽  
Existing Data

This study aims to find and examine how the effect of DPK, BOPO, and LDR on Profitability in the Banking Sector Listed on the IDX 2016-2018. Descriptive method is used in this research method and also the quantitative approach, and this type of quantitative research aims to examine the population and sample.  And to examine the population and the sample the researcher used a purposive sampling technique. Population of 44 companies with a sample of 17 companies from 2016-2018. Data collection techniques consist of reviewing documentation data and secondary data sources from the IDX financial statements for the 2016- 2018 period. This research has been tested in multiple linear regression studies. Existing data will be tested with the Classical Assumption Test. Hypothesis testing and classical assumption tests use the T and F tests in SPSS. DPK has a positive and significant effect on profitability partially, BOPO has no effect and is not significant to partially Profitability, LDR has a partial and significant effect on Profitability in the Banking Sector Listed on the Indonesia Stock Exchange

scholarly journals Amil Zakat Institute Compliance as A Form of Accountability from Accounting Aspects (Study in Madiun City)

2020 ◽  
Vol 5 (1) ◽  
pp. 45-51
Author(s):  
Ahmad Kudhori ◽  
Dian Kusumaningrum ◽  
Hedi Pandowo
Keyword(s):  
Financial Management ◽  
Research Method ◽  
Legal Status ◽  
Multiple Case Study ◽  
Accounting Standards ◽  
Financial Statements ◽  
Educational Background ◽  
Financial Report ◽  
Multiple Case

This study aims to determine the compliance of amil zakat institutions in financial management (accountability) and legal status. The research method uses descriptive qualitative analysis with multiple case study models of amil zakat institutions which have zakat distribution in Madiun City. Case studies include: BAZNAS, Infaq Management Institute (LMI), Muhammadiyah Alms Alms Zakat Institution (LAZISMU), Yatim Mandiri, Amil Zakat Institute Alms Alms Nahdatul Ulama (LAZISNU), and Baitul Maal Hidayatullah in Madiun City. There are 6 key informants and 5 supporting informants. The results of this study indicate that not all institutions carry out the process of preparing a standard financial report, which refers to PSAK 109, namely zakat, infaq, and alms accounting. The educational background of the management and the policies of each institution in the preparation of financial statements results in the incompatibility of financial statements that are made with generally accepted accounting standards.

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