Claim Missing Document
Check
Articles

Found 2 Documents
Search

Analisis Kinerja Keuangan BUMdes Di Kota Banda Aceh Nurma Sari; Linda; Raida Fuadi
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 7, No 1 (2022)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v7i1.4015

Abstract

This study aims to analyze the effect of working capital, transparency accountability, community participation, and environmental turbulence on the financial performance of Village Owned Enterprises (BUMDes). The data used are primary data by distributing questionnaires to respondents consisting of 54 people. The sampling technique used a probability sample with simple random sampling. The research data was then processed using multiple regression analysis techniques aimed at knowing and analyzing the effect of exogenous variables either partially or simultaneously on endogenous variables. The results show that working capital, accountability, transparency, community participation, and turbulence together have a significant effect on financial performance, but not partially, there are only three of the five independent variables that have a significant positive effect on the financial performance of BUMDes, namely working capital, accountability and environmental turbulence with parameter coefficient values ​​that are not yet high. For this reason, it is necessary for BUMDes to provide open information in order to attract public interest to participate as well as support and evaluation from relevant agencies so that the performance of BUMDes is better.
Influence of reputation, religiosity and transparency on the belief of muzakki paying zakat at Baitul Mal Banda Aceh: Pengaruh reputasi, religiusitas dan transparansi terhadap keyakinan muzakki membayar zakat di Baitul Mal Banda Aceh Akhsanun Nadia; Nurma Sari
ASNAF : Journal of economic welfare, philantrophy, zakat and waqf Vol. 2 No. 1 (2023): Vol 2, No 1 (2023)
Publisher : Prodi Manajemen Zakat dan Wakaf, Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/asnaf.v2i1.6248

Abstract

Abstract Purpose – This research is to analyze the effect of reputation, religiosity, and transparency on muzakki's trust in paying zakat in Baitul Mal Banda Aceh Method – This study collected primary data by distributing questionnaires to 100 respondents using a random sampling technique. Technical data analysis was carried out using multiple regression tests with the SPPS analysis tool. Research result - The results of the study show that reputation, religiosity, and transparency have a significant positive effect partially, as well as the results obtained simultaneously the three variables have a significant effect on the muzakki's trust in paying zakat at Baitul Mal Banda Aceh. Limitations - This study has limitations in terms of the relatively small number of samples and the internal measuring variable used in this study is only religiosity, it is better to add other variables that are internal Practical Implications - As a practical implication, the results of this research can be used as a reference by zakat organizations/institutions to maintain performance and continue to improve capacity and integrity, especially transparency in order to maintain the trust of existing muzakki and provide the sense of confidence to other prospective muzakki.