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All Journal IMARA : Jurnal Riset Ekonomi Islam TAMWIL: Jurnal Ekonomi Islam International Journal of Multidisciplinary Research of Higher Education (IJMURHICA) Al-bank: Journal of Islamic Banking and Finance Jurnal Akuntansi Syariah (JAkSya)
Yenti, Elfina
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Religion Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences

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PENERAPAN AKUNTANSI LINGKUNGAN TERHADAP BIAYA OPERASIONAL PENGELOLAAN LIMBAH PADA RSUD PROF. DR. M.A. HANAFIAH SM BATUSANGKAR Yenti, Elfina; Candra, Revi; Juliati, Rahmi Asmara
Imara: JURNAL RISET EKONOMI ISLAM Vol 4, No 1 (2020): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v4i1.2081

Abstract

This research aims to find out the application of environmental accounting to the emerging operational costs for waste management at Prof. RSUD. Dr. MA Hanafiah SM Hospital, Batusangkar. This research design was a qualitative descriptive by using Interview and documents as the techniques of collecting data. Then it was analyzed qualitatively by conducting several procedures like collecting data (documents, archives, and interview results), identifying environmental costs, proposing environmental costs budget, and writing the report of environmental costs. The results showed Prof. Dr. MA Hanafiah SM Hospital has not applied environmental accounting on its waste management. Although the hospital has good waste management, it is suggested to apply environmental accounting since it will be a reference at managing environmental costs, reporting specific and precise environmental costs, charging more accurate costs, and minimizing environmental costs. 
Analysis of the Influence of Information Technology and Characteristics Accountancy Management to BPRS Performance in Era 4.0 Saleh, Sri Madona; Yenti, Elfina
TAMWIL : Jurnal Ekonomi Islam Vol 10, No 2 (2024)
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jtm.v10i2.13422

Abstract

This research discusses the influence of information technology and management accounting characteristics on BPRS performance in the 4.0 era. The management accounting characteristics used consist of Board Scope, Timelines, Aggregation, and Integration. The aim of the research is to see the influence of information technology and management accounting characteristics on performance. The research was carried out using a quantitative approach with the research population being all BPRS in West Sumatra registered with the OJK in mid-2023 with a sample of BPRS management using a total sampling technique. The results of this research state that Information Technology has a significant influence on BPRS performance of 0.060 or 6% with a sig value of 0.046. Board scope has no influence on increasing or decreasing BPRS performance, because it has an influence of only 0.005 or 0.5% with a sig value of 0.868. Timelines have an influence on BPRS performance of 0.359 or 35.9% with a sig value of 0.001. Aggregation has no influence on increasing or decreasing BPRS performance by 0.085 or 8.5% with a sig value of 0.523. Integration has an influence on BPRS performance of 0.212 or 21.2%, with a sig value of 0.014. Simultaneously, information technology, Board Scope, Timelines, Aggregation and Integration have a significant influence on BPRS performance. The magnitude of the influence generated by the independent variables in this research is 25.5%. 
Good Corporate Governance Practices in Managing Finance at Islamic Institutions in Indonesia Asrida, Asrida; Yenti, Elfina; Asmadia, Tezi; Emrizal, Emrizal; Ayu, Suci Putri
International Journal of Multidisciplinary Research of Higher Education Vol 8 No 2 (2025): (April) STEM, Education, Religion Studies, Social Sciences and Economic Developme
Publisher : Islamic Studies and Development Center in Collaboration With Students' Research Center Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ijmurhica.v8i2.374

Abstract

Financial management at Sharia Financial Institutions certainly requires the application of good corporate governance principles so that transparency, accountability, so that the distribution of funds can be carried out fairly and on target. This study aims to analyze how financial management in one of the Sharia Financial Institutions in Indonesia is based on the principles of good corporate governance. The research method used is qualitative with a case study model. Data sources consist of primary data and secondary data. Primary data was obtained through interviews with ten informants consisting of leaders and employees at the Sharia Financial Institution, while secondary data came from official reports and information published through the official website of the Sharia Financial Institution. All data were analyzed thematically using the Milles and Hubberman model. The results showed that financial management in Sharia Financial Institutions has applied the principles of Good Corporate Governance with five levels of optimization of the principles, namely; i) the principle of transparency, ii) the principle of accountability, iii) the principle of responsibility, iv) the principle of independence, v) the principle of equality and fairness. With the optimal application of good corporate governance principles, financial management in sharia institutions can run more effectively in improving the welfare of beneficiaries.
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING (ABC) DALAM MENENTUKAN HARGA POKOK KAMAR PADA HOTEL YURIKO BUKITTINGGI Indra Sari, Nesa; Saleh, Sri Madona; Yenti, Elfina
Jurnal Akuntansi Syariah (JAkSya) Vol 2 No 2 (2022): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v2i2.5644

Abstract

Dalam penelitian ini Hotel Yuriko menghitung harga pokok kamar dengan cara tradisional yang mana biaya overhead hanya dibebankan pada satu cost driver saja, sehingga akan menghasilkan harga pokok kamar yang tidak akurat atau terjadinya distorsi biaya per kamar. Tujuan penelitian ini adalah untuk mengetahui perhitungan harga pokok kamar yang dilakukan oleh pihak Hotel dan perhitungan menggunakan Metode activity based costing untuk menentukan harga pokok kamar pada Hotel Yuriko Bukittinggi. Jenis penelitian yang digunakan adalah penelitian lapangan (field research) dengan menggunakan pendekatan kuantitatif. Sumber data yang digunakan berupa data primer dan data sekunder. Teknik pengumpulan data yang penulis lakukan adalah melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa dari perhitungan dengan penerapan metode activity based costing dalam menentukan harga pokok kamar Hotel Yuriko memperoleh hasil yaitu harga pokok untuk kamar Standar sebesar Rp. 220.053, untuk kamar Superior sebesar Rp.314.228, untuk kamar Deluxe sebesar Rp. 306.290 dan untuk kamar Family sebesar Rp.530.311. Untuk kamar Standar dan kamar Superior memperoleh hasil lebih tinggi menggunakan metode activity based costing dengan selisih untuk kamar Standar Rp. 13.902 dan untuk kamar Superior Rp. 52.095. Sedangkan untuk kamar Deluxe dan kamar Family memperoleh hasil lebih rendah dengan selisih kamar Deluxe sebesar Rp.106.659 dan kamar Family sebesar Rp.33.595. Hal ini disebabkan karena Hotel Yuriko hanya membebankan biaya pada satu cost driver saja, sedangkan dengan metode activity based costing tiap-tiap produk dibebankan pada banyak pemicu biaya atau cost driver, sehingga dalam metode activity based costing mampu mengalokasikan activity cost ke tiap kamar secara tepat berdasar atas konsumsi dari masing-masing aktivitas.
Analisis Penatausahaan dan Penyusunan Laporan Pertanggungjawaban Bendahara Serta Penyampaiannya Pada Badan Pengelolaan Keuangan Daerah Kabupaten Solok Selatan Dona, Sepria; Yenti, Elfina
Jurnal Akuntansi Syariah (JAkSya) Vol 1 No 2 (2021): JakSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v1i2.4391

Abstract

The problem of this research is how the administration and preparation of the Treasurer's Accountability Report and its submission to the Regional Financial Management Agency of South Solok Regency. The purpose of this study was to determine: Administration and preparation of the Accountability Report of the Revenue Treasurer at the Regional Financial Management Agency of South Solok Regency; Administration and preparation of the Expenditure Treasurer accountability report at the Regional Financial Management Agency of South Solok Regency. The research method used is descriptive qualitative and the subject of this research is the Revenue Treasurer and the Expenditure Treasurer of the Regional Financial Management Agency of South Solok Regency. Data collection techniques used are interviews, observation and documentation of research subjects. While the data analysis techniques used are data reduction, data presentation and drawing conclusions. The results of this study indicate that: (1) the receipt treasurer of the Regional Financial Management Agency of South Solok Regency has implemented administration and preparation of accountability reports in accordance with applicable guidelines, from the initial stage of collecting transaction evidence to the stage of ratification and submission to related parties. ; (2) the expenditure treasurer of the Regional Financial Management Agency of South Solok Regency has implemented the administration and preparation of the accountability report in accordance with the applicable guidelines from the expenditure accounting stage to the description of the overall procedure for delivering accountability.
PENGARUH FINANCING TO DEPOSIT RATIO TERHADAP RETURN ON ASSET PADA PT. BPR SYARIAH AL-MAKMUR LIMBANANG KABUPATEN LIMA PULUH KOTA PERIODE 2012-2019 Yenti, Elfina; Handayani, Sri Dina; Fitria, Nita
Jurnal Akuntansi Syariah (JAkSya) Vol 1 No 1 (2021): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v1i1.2795

Abstract

Permasalahan dalam penelitian ini Return On Asset  (ROA) pada PT. BPR Syariah Al-Makmur periode 2014-2019 ada yang berada dibawah 1,5% dan ada juga yang diatas 1,5% menujukkan nilai Return On Asset  (ROA) yang tidak stabil sebagai variabel dependen dan variabel independen  Financing To Deposit Ratio (FDR). Tujuan penelitian untuk menjelaskan pengaruh Financing To Deposit Ratio (FDR) terhadap Return On Asset  (ROA) pada PT. BPR Syariah Al-Makmur periode 2012-2019. Penelitian ini merupakanpenelitian lapangan (field research) dengan pendekatan kuantitatifdengan sumber data sekunder berupa Laporan Keuangan PT. BPR Syariah Al-Makmur periode 2012-2019. Teknik analisis data dengan analisis regresi linier sederhana mengunakan Program SPSS 21. Hasil penelitian uji t menunjukkan bahwa bahwa pengaruh FDR terhadap ROA pada PT. BPR Syariah Al-Makmur periode 2012-2019 diperoleh hasil H0 diterima dan Ha ditolak dan nilai siginifikansinya 0,063 > 0,05. Artinya Financing to Deposit Ratio (FDR) tidak berpengaruh terhadap Return On Asset (ROA) pada PT. BPR Syariah Al-Makmur.
PENERAPAN PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING UNTUK PENENTUAN HARGA JUAL PADA USAHA KERUPUK KULIT PETO GUGUK KETITIRAN BATUSANGKAR Putri, Sherly Anike; Saleh, Sri Madona; Yenti, Elfina; Rahmi, Mega
Jurnal Akuntansi Syariah (JAkSya) Vol 4 No 1 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i1.10412

Abstract

Permasalahan dalam skripsi ini adalah usaha kerupuk kulit Peto belum melakukan perhitungan harga pokok produksi dengan rinci, karena belum memasukkan seluruh biaya yang berkaitan dengan kegiatan produksi kedalam harga pokok produksi. Tujuan penelitian ini untuk mengetahui perhitungan harga pokok produksi menggunakan metode full costing untuk penentuan harga jual pada usaha kerupuk kulit Peto Guguk Ketitiran Batusangkar. Penelitian ini merupakan penelitian lapangan (field research) dengan metode kualitatif. Sumber data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data dengan cara wawancara dan dokumentasi. Teknik analisis data yaitu menganalisis perhitungan harga pokok produksi menggunakan metode full costing, dan menentukan harga jual menggunakan metode biaya plus. Hasil penelitian yang dilakukaan penulis dapat disimpulkan bahwa terdapat selisih hasil perhitungan harga pokok produksi yang dilakukan oleh usaha kerupuk kulit Peto dengan peneliti. Harga pokok produksi per kg menggunakan metode full costing sebesar Rp 66.781, sedangkan untuk hasil perhitungan menurut usaha kerupuk kulit Peto sebesar Rp 64.320, sehingga terdapat selisih sebesar Rp 2.461. Hal ini disebabkan karena perusahaan belum memasukkan semua unsur biaya yang terlibat dalam proses produksi terutama biaya overhead pabrik serta pengalokasian dari masing-masing biaya produksi belum tepat. Kata Kunci: Harga Pokok Produksi, Metode Full Costing, Harga Jual
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN PADA PT BANK PANIN DUBAI SYARIAH TBK Yenti, Elfina; Sari, Fera Yunita
Jurnal Akuntansi Syariah (JAkSya) Vol 3 No 1 (2023): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v3i1.8784

Abstract

This study aims to see the effect of the disclosure of Corporate Social Responsibility (CSR) on firm value at PT Bank Panin Dubai Syariah Tbk. The type of research carried out in this study is causal association research that uses secondary data from financial statements and company annual reports with quantitative methods. The data collection technique used in this study is the documentation method. The data analysis technique used in this study is non-parametric statistics. From the research conducted, it can be concluded that with the Binomial test it can be seen that the value of the test proportion (test prop.) = 0.50. The proportion of observations for CSR = 0.50 and for Tobin's Q = 0.50. The result of the probability value of 2-way binomial extract (Exact Sig. (2-tailet) or p - value is 1,000, greater than 0.05, the conclusion that can be drawn is that H0 is accepted and Ha is rejected. This means that Corporate Social Responsibility (CSR) has no significant effect on Company Value at PT Bank Panin Dubai Syariah Tbk.
Determinan Pertumbuhan Total Aset Bank Umum Syariah Di Indonesia Gustika, Nisel; Shabri, Husni; Yenti, Elfina; Nofrivul, Nofrivul
Al-bank: Journal of Islamic Banking and Finance Vol 4 No 2 (2024): July - Desember 2024
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v4i2.13110

Abstract

The study aims to analyze the effect of Non-Performing Finance, Financing Depocit Ratio, Operating Cost of Operating Income and Inflation on the growth of Total Assets of Islamic Commercial Banks in Indonesia. This type of research is quantitative research. The data used in this study is data that has been combined for all Islamic Commercial Banks from 2018-2022. The data collection technique uses documentation sourced from Islamic banking statistical reports on the OJK website and the BI website. Data analysis techniques using multiple linear regression. The results showed that the Financing Depocit Ratio and Operating Cost of Operating Income partially influenced the Growth of Total Assets of Islamic Commercial Banks in Indonesia. While Non-Performing Finance and Inflation partially have no effect on the Growth of Total Assets of Islamic Commercial Banks in Indonesia. Simultaneously there is an influence of NPF, FDR, BOPO and Inflation on the Growth of Total Assets of BUS in Indonesia. The contribution of independent variables to the growth of Total Assets is 84%.   
Co-Authors Asmadia, Tezi Asrida Asrida, Asrida Ayu, Suci Putri Candra, Revi Dona, Sepria Emrizal Gustika, Nisel Handayani, Sri Dina HUSNI SHABRI Indra Sari, Nesa Juliati, Rahmi Asmara Mega Rahmi Nita Fitria Nofrivul, Nofrivul Putri, Sherly Anike Saleh, Sri Madona Sari, Fera Yunita