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Journal : EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)

Analisis Pengelolaan Keuangan Usaha Mikro Kecil dan Menengah (UMKM) Pada Usaha Gerabah di Desa Banyumulek Sofiati Wardah; Agus Khazin Fauzi; Sigit Ary Wijayanto
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 3 (2022): February 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i3.1202

Abstract

This study aims to find out and analyze how to manage finances, including budget planning, reporting, control, and control applied by the Association of Micro, Small and Medium Enterprises (UMKM) at the Pottery Business Association in Banyumulek Village. Data collection was carried out using a questionnaire to all members of the Banyumulek Pottery Association and samples for this study was 30 people. The results indicated that: (1) most of the respondents had not done budget planning as much as 53%; (2) most of the pottery craftsmen have not realized the use of the budget, namely 54%; (3) most of the craftsmen have not carried out the entire financial recording process, namely 62%; (4) most of the craftsmen have not done the financial reporting process, namely 54%; and (5) most of the craftsmen have not carried out the budget control process, namely 58%
Determinasi Kualitas Penyajian Laporan Keuangan Baitul Maal Wa Tamwil Dwi Arini Nursansiwi; Agus Khazin Fauzi; Baiq Minatul Inayah; Armiani Armiani
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.2934

Abstract

Presentation of quality financial reports is an important component for an organization or institution so that it must be guided by applicable financial accounting standards. On this basis, this study aims to empirically examine the effect of the variables on understanding sharia accounting standards, sharia supervisory boards, Islamic corporate governance on the quality of financial statement presentation at BMT Mataram city. The data collection technique used a questionnaire distributed to BMT managers, with a total population of 28 BMT and saturated sampling was used as a sampling technique. Data analysis using multiple linear regression. The findings found that understanding of Islamic accounting standards has no effect on the quality of presentation of financial statements with a value of thitung < ttabel (1,418 < 1,997) and the sharia supervisory board has no effect on the quality of presentation of financial statements which can be seen from the value of thitung < ttabel (1,493 < 1,997). Meanwhile, Islamic corporate governance has an effect on the quality of presentation of financial statements with mark thitung > ttabel (3,311 > 1,997)