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All Journal Jejak digital: Jurnal Ilmiah Multidisiplin
Diva Fadillah Ramika
Universitas Islam Negeri Mahmud Yunus Batusangkar
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Analisis Praktik Pelaporan Keuangan Masjid sebagai Organisasi Nirlaba Berdasarkan ISAK 335 dalam Akuntansi Sektor Publik Diva Fadillah Ramika; Faradilla Raudha Azievan; Dhea Sabrina Putri; Ahmad Valevi; Muhammad Yazid; Cindy Arya Zona; Jeni Sopianti; Sri Adella Fitri
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/jshvk490

Abstract

As nonprofit organizations, mosques play a vital role in managing community funds, making clear and accountable financial management essential. This study aims to analyze the implementation of public sector accounting and financial reporting in accordance with ISAK 335 at the Ihsan Mosque in Batusangkar, the Ishlah Mosque in Pariangan, and the Baburrahim Mosque in Batu Basa. The method used in this study is qualitative descriptive through observation, interviews, and document collection. The results show that all three mosques still use simple record-keeping, consisting of cash receipts and disbursements, and have not yet adopted ISAK 335. Some obstacles encountered include a lack of human resources, the absence of financial audits, and administrative systems that remain conventional. Nevertheless, the mosques have additional sources of income, such as the rental of shop houses and the management of agricultural land, to support community worship and social activities. This study concludes that the implementation of ISAK 335 is essential to create more transparent, accountable, and professional mosque financial management.  
Pengaruh Pendapatan Komprehensif Lain Terhadap Nilai Buku dan Harga Saham (Studi Kasus: 44 Perusahaan Tambang yang Terdaftar di Bursa Efek) Diva Fadillah Ramika; Hanif Hidayatullah; Indri Nazwah; Aditya Fahreza; Ahmad Valevi; Yosep Eka Putra; Mega Rahmi
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/1e0jrd25

Abstract

This study aims to analyze the effect of Other Comprehensive Income on book value and stock prices of mining sector companies listed on the Indonesia Stock Exchange. Other Comprehensive Income is a component that emerged from the adoption of IFRS-based accounting standards, encompassing items such as revaluation surplus on fixed assets, actuarial gains/losses on defined benefit plans, foreign currency translation differences, and changes in the fair value of certain financial instruments. This component is not recognized in net income, yet it directly affects company equity, potentially providing additional relevant information for investors in assessing firm performance and value. The research sample consists of 46 mining companies listed on the Indonesia Stock Exchange during a specified observation period, selected using the purposive sampling method. Data were analyzed using panel data regression with the assistance of [Eviews/SPSS, adjust as needed] software. The independent variable in this study is Other Comprehensive Income, while the dependent variables are book value per share and stock price. The results show that Other Comprehensive Income has a [significant/insignificant] effect on book value and a [significant/insignificant] effect on stock price. These findings indicate that the market [does/does not] respond to Other Comprehensive Income information in making investment decisions in the mining sector. This study is expected to contribute to investors, company management, and regulators in understanding the value relevance of the Other Comprehensive Income component in the financial statements of mining companies.
Co-Authors Aditya Fahreza Ahmad Valevi Cindy Arya Zona Dhea Sabrina Putri Faradilla Raudha Azievan Hanif Hidayatullah Indri Nazwah Jeni Sopianti Mega Rahmi Muhammad Yazid Putra, Yosep Eka