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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Sebatik JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Aktiva : Riset Akutansi dan Keuangan Buletin Poltanesa Akuntansi dan Teknologi Informasi JCA (Jurnal Cendekia Akuntansi) Journal of Innovation in Management, Accounting and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indo-Fintech Intellectuals: Journal of Economics and Business Research Horizon Jurnal Akuntansi, Keuangan dan Perpajakan Journal of Economics and Management Scienties El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Hamzani, Umiaty
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL TERHADAP BARANG MILIK NEGARA Suzitra, Rayen; Hamzani, Umiaty; Fahmi, Muhammad
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4568

Abstract

Penerapan Standar Akuntansi Pemerintah (SAP) berbasis akrual dalam pengelolaan aset milik negara merupakan aspek penting dalam reformasi sektor publik. Pengelolaan BMN memerlukan perhatian khusus karena aset tersebut digunakan untuk meningkatkan kinerja pemerintah. Dalam beberapa tahun terakhir, pengelolaan BMN menjadi lebih kompleks dan memerlukan sistem akuntansi yang lebih efektif untuk mengawasi penggunaan aset negara. Akuntansi pemerintah berbasis akrual telah menjadi salah satu alternatif yang populer dalam pengelolaan BMN. Dengan penerapan SAP berbasis akrual, diharapkan kualitas laporan keuangan pemerintah akan meningkat, sehingga dapat menyediakan informasi yang lebih akurat dan andal untuk pengambilan keputusan ekonomi, sosial, dan politik. Selain itu, dengan pengelolaan BMN yang lebih baik, diharapkan kinerja pemerintah akan meningkat, dan pada akhirnya memberikan layanan yang lebih baik kepada masyarakat. Tulisan ini diharapkan dapat menjadi referensi yang lebih rinci dan komprehensif serta meningkatkan pemahaman dan penerapan pengelolaan BMN sesuai dengan SAP berbasis akrual dalam sistem pemerintahan daerah. Penelitian ini menggunakan metodologi kualitatif dengan pendekatan kajian pustaka. Penelusuran pustaka dilakukan melalui berbagai sumber, meliputi jurnal, buku, dokumentasi, internet, dan perpustakaan, untuk memperoleh data yang relevan dengan topik penelitian. Penerapan standar akuntansi pemerintahan berbasis akrual dalam pengelolaan aset negara memiliki potensi besar untuk meningkatkan transparansi, akuntabilitas, dan efisiensi penyelenggaraan pemerintahan
Pengakuan dan Pengukuran Instrumen Bebas Bunga Serta Peran Dewan Pengawas Syariah dalam Pelaporan Keuangan: Perbedaan Bank Syariah dan Konvensional Sarimastini, Agustina; Hamzani, Umiaty; Fahmi, Muhammad; Helmi, Syarif Muhammad; Dosinta, Nina Febriana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i11.9842

Abstract

This study aims to examine the differences in the recognition and measurement of interest-free instruments and the role of the Sharia Supervisory Board in financial reporting between Islamic and conventional banks. The method used was a systematic literature review (SLR) of articles comparing the financial systems of the two types of banks. The results of the study indicate that Islamic banks use Sharia contract principles such as murabahah, mudharabah, and ijarah as a substitute for interest, while conventional banks rely on interest-based income. The role of the Sharia Supervisory Board (SSB) has proven significant in maintaining Sharia compliance, increasing accountability, and transparency in Islamic banks' financial reports. This study provides important insights for regulators, academics, and practitioners in developing Sharia-based financial reporting in Indonesia.
Pengaruh Leverage dan Profitabilitas Terhadap Sustainable Growth Rate dengan Kebijakan Dividen Sebagai Variabel Moderasi Yolanda, Angela; Rusmita, Sari; Hamzani, Umiaty
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7532

Abstract

One of the important indicators that shows the company's capacity to develop sustainably without the need for additional external funding is the sustainable growth rate. With dividend policy as a moderator variable, this study tries to examine the impact of leverage and profitability on sustainable growth rate (SGR) in healthcare companies listed on the Indonesia Stock Exchange (IDX). Leverage represents the use of debt in the capital structure, while profitability is a measure of a company's capacity to generate profits which is seen as an important component in determining sustainable growth rates. The research method uses a quantitative approach with purposive sampling techniques in determining samples. A sample of 36 data, consisting of 12 companies for 3 years (2021-2023). The data analysis techniques used were descriptive and moderated regression analysis (MRA) to test the effect of moderation. This study provides implications for healthcare company management in terms of optimizing capital structure and dividend policies to achieve optimal sustainable growth. The results of the analysis show that leverage and profitability have a significant positive effect on the sustainable growth rate with significance values of 0,001 < 0,05 and 0,000 < 0,05 respectively, dividend policy does not have a significant influence on the sustainable growth rate with a significance value of 0,236 > 0,05, dividend policy has a moderation effect that weakens the relationship between leverage and sustainable growth rate with a significance value of 0,031 < 0,05, and dividend policy has a moderation effect that weakens the relationship between profitability and sustainable growth rate with a significance value of 0,000 < 0,05.
Co-Authors ., Rusliyawati Afifah, Siti Amartha, Pandu Anisah, Nur Wafa Carolina, Rika Damayanti, Fera Dea Haritiantari Desyana, Gita Djunita Permata Indah Elok Heniwati Hanida, Ines Helisa Noviarty Helmi, Syarif M. Helmi, Syarif Muhammad Ikhsan, Syarbini Ismadayanti, Jumita Karpriana, Angga Permadi Khristina Yunita Luthfi’ya, Ghina Ayu Maulana, Nafiz MUHAMMAD FAHMI Muhsin Muhsin nanang nanang Napiajo Napiajo Nina Febriana Dosinta Permata Indah, Djunita Pratama, Nanda Saputra Sam, Benedikta Fristhalie Sari Rusmita Sarimastini, Agustina Setyadi Setyadi Sinaga, Agnes Novita Sari Situmorang, Yohana Deswita Susanto, Veronica Nessie Suzitra, Rayen Umyana, Ayu Warna, Warna Yantiana, Nella Yolanda, Angela