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All Journal Jurnal EMT KITA Jurnal Ekonomi Golden Ratio of Data in Summary
Iskandar, Deddy
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Economics, Econometrics & Finance Social Sciences

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Peran Informasi Akuntansi dalam Penentuan Keputusan Pembayaran Zakat Muzzaki Iskandar, Evy; Iskandar, Deddy; Maulana, Hafizh
Jurnal EMT KITA Vol 3, No 2 (2019): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.442 KB) | DOI: 10.35870/emt.v3i2.96

Abstract

Penelitian tentang keputusan membayar zakat oleh wajib zakat atau muzakki dalam menentukan pembayaran zakatnya sangat menarik untuk ditelusuri sebagai suatu perilaku muzakki untuk memenuhi kewajiban agamanya. Perilaku muzakki terhadap pembayaran zakat tidak terlepas dari penjelasan dari beberapa alasan yang mendasarinya dengan melihat dari perspektif yang menjurus pada pemahamannya terhadap agama atau norma subjektif, sikap dan kemauan yang dimiliki oleh muzakki tersebut. Dari sisi akuntasi juga berhubungan dengan perilaku akuntansi dari perhitungan dan keputusan yang menjadi dasar pertimbangan muzakki. Untuk maksud tersebut maka penelitian ini untuk menguji perilaku (kepatuhan, sikap dan norma) terhadap keputusan membayar zakat dan untuk mengetahui apakah informasi akuntansi yang memediasi hubungan antara perilaku terhadap keptusan membayar zakat. Penelitian ini dilakukan terhadap persepsi 100 orang muzakki yang membayar zakat di seluruh Baitul Mal yang ada di Aceh. Berdasarkan hasil penelitian, diperoleh hasil bahwa sikap Muzakki berpengaruh positif dan signifikan terhadap persepsi informasi akuntansi zakat. Persepsi informasi akuntansi  berpengaruh positif dan signifikan terhadap keputusan muzaki untuk membayar zakat melalui Baitul Mal. Informasi akuntansi hanya memediasi pengaruh sikap terhadap keputusan muzakki untuk membayar zakat tetapi tidak memediasi norma subjektif dan kepatuhan muzakku untuk membayar zakat. Penelitian merekomendasi pentingnya informasi akuntansi untuk meningkatan keputusan muzakki dalam membayar zakat di Baitul Mal Aceh.Kata Kunci: Zakat, Informasi Akuntansi, Muzakki, Mediasi.
Analysis Of Determinants Of E-Commerce Adoption In Msmes: Business Model Canvas Approach Iskandar, Deddy; Irwanto, Irwanto; Idris, Iswandi
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study explores the factors that influence the adoption of E-Commerce by MSMEs using the Business Model Canvas (BMC) approach as a framework. With a case study on Cit Kana Rasa, an MSME producing Acehnese shrimp paste, this study aims to identify opportunities, challenges, and strategies that can be implemented to increase competitiveness through business digitalization. The methods used include surveys and in-depth interviews, as well as analysis of BMC elements. The results of the study indicate that e-commerce adoption can expand the market, improve operational efficiency, and strengthen customer relationships.
The Effect of Work-Life Balance and Work Environment on Employee Job Satisfaction Iskandar, Deddy; Vidada, Irwin Ananta
Golden Ratio of Data in Summary Vol. 4 No. 2 (2024): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v4i2.658

Abstract

Job satisfaction is an attitude and a sense of fulfillment that employees feel towards their jobs, which arises from the company's ability to meet all employee needs adequately. Employee job satisfaction is an essential component of human resource organizations and serves as a benchmark that companies need to improve to foster trust in the organization and ensure peak performance. This is also the case with PT. Bank Tabungan Negara Tbk Bintaro Jaya Branch, which has experienced suboptimal work-life balance and work environment conditions, causing employees to feel uncomfortable in their jobs. This study aims to analyze the influence of work-life balance and work environment in enhancing job satisfaction among employees at PT Bank Tabungan Negara Tbk Bintaro Jaya. A sample size of 53 respondents was taken using a non-probability sampling technique with a saturated sample method. This research employs a quantitative method with data analysis conducted using multiple linear regression analysis with the assistance of SPSS version 25.0. The results show that work-life balance has a positive and significant effect on job satisfaction, and the work environment also has a positive and significant effect on job satisfaction.
Co-Authors Evy Iskandar Irwanto Irwanto Irwin Ananta Vidada Iswandi Idris Maulana, Hafizh