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All Journal International Journal of Social and Management Studies (IJOSMAS) Jurnal Akuntansi Syariah (JAkSya) Jurnal Akuntansi Syariah (JAkSya)
MISNELI, MISNELI
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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DAMPAK PELATIHAN TERHADAP LITERASI PSAK 101 DAN 109 MAHASISWA AKUNTANSI SYARIAH UIN IMAM BONJOL PADANG Dewi, Novia Citra; Lubis, M. Zaky Mubarak; Misneli, Misneli; Nusabil, Gery
Jurnal Akuntansi Syariah (JAkSya) Vol 4, No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.13317

Abstract

The problem of misappropriation of funds by philanthropic organizations is caused by the weak financial reporting based on PSAK 101 and PSAK 109.weak financial reporting based on PSAK 101 and PSAK 109. One ofone of the factors causing this is the low level of human resources who understand PSAK 101 and PSAK 109. Understand PSAK 101 and PSAK 109. This study aims to determine literacy of Islamic accounting students towards PSAK 101 and PSAK 109 and the impact of providing training on student literacy. training on student literacy. This research is a quantitative quantitative research with a sample of 54 people who meet the criteria. Data processed using the Wilcoxon signed rank test. The results showed that the literacy level of Islamic accounting students on PSAK 109 and PSAK 101 is still low before the training. training. This can be seen from the results of the pre-test whose average score is 62.22 points, with the lowest score of 20 points, which means that they can only answer 4 out of 20 questions given. Questions out of 20 questions given. The level of literacy of Islamic accounting students after being given training on PSAK 109 and PSAK 101 has increased. We can see this from the descriptive test and Wilcoxon test. At descriptive test, it can be seen that the average student score after training and posttest has increased dramatically by 90 points from training and posttest has increased dramatically by 90 points from previously the pretest average was 62.22 points. And for the highest value is 100 points. Based on the Wilcoxon test, it shows that 47 students have a higher posttest score than the pretest. This means that the training provided resulted in a higher.
DAMPAK PELATIHAN TERHADAP LITERASI PSAK 101 DAN 109 MAHASISWA AKUNTANSI SYARIAH UIN IMAM BONJOL PADANG Dewi, Novia Citra; Lubis, M. Zaky Mubarak; Misneli, Misneli; Nusabil, Gery
Jurnal Akuntansi Syariah (JAkSya) Vol 4 No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.13317

Abstract

The problem of misappropriation of funds by philanthropic organizations is caused by the weak financial reporting based on PSAK 101 and PSAK 109.weak financial reporting based on PSAK 101 and PSAK 109. One ofone of the factors causing this is the low level of human resources who understand PSAK 101 and PSAK 109. Understand PSAK 101 and PSAK 109. This study aims to determine literacy of Islamic accounting students towards PSAK 101 and PSAK 109 and the impact of providing training on student literacy. training on student literacy. This research is a quantitative quantitative research with a sample of 54 people who meet the criteria. Data processed using the Wilcoxon signed rank test. The results showed that the literacy level of Islamic accounting students on PSAK 109 and PSAK 101 is still low before the training. training. This can be seen from the results of the pre-test whose average score is 62.22 points, with the lowest score of 20 points, which means that they can only answer 4 out of 20 questions given. Questions out of 20 questions given. The level of literacy of Islamic accounting students after being given training on PSAK 109 and PSAK 101 has increased. We can see this from the descriptive test and Wilcoxon test. At descriptive test, it can be seen that the average student score after training and posttest has increased dramatically by 90 points from training and posttest has increased dramatically by 90 points from previously the pretest average was 62.22 points. And for the highest value is 100 points. Based on the Wilcoxon test, it shows that 47 students have a higher posttest score than the pretest. This means that the training provided resulted in a higher.
The Model of the Internal Monitoring Unit After the Determination of IAIN to Become a UIN Erwin, Erwin; Misneli, Misneli; Nasfi , Nasfi
International Journal of Social and Management Studies Vol. 3 No. 3 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.03 KB) | DOI: 10.5555/ijosmas.v3i3.202

Abstract

The Internal Supervisory Unit (SPI) at State Islamic Religious Universities (PTKIN) carries out supervisory duties in accordance with the Minister of Religion Regulation of the Republic of Indonesia No. 25 of 2017. SPI as one of the supervisory system tools, is required to focus on achieving governance, control, risk management, not just just administrative work. The existence of SPI at PTKIN must be understood by elements within the organization and have the same perception regarding the scope of the audit area by the organization and top management. This study uses the "A Case Study" method or case study. Research data through interview techniques, observation and documentation. The data is processed through the stages of data processing, checking the correctness of the data, compiling data, carrying out coding, classifying data, correcting unclear interview answers. This stage is carried out to facilitate the analysis stage and research conclusions. From the results of this study it was found that the implementation of internal control at PTKIN has been running but has not covered all aspects of supervision, the efforts made to increase supervision include increasing the number of personnel and supporting tools such as an integrated information system. The SPI performance system must be able to cover all aspects of activities in the work unit so that the supervision system runs at PTKIN
Co-Authors DEWI, NOVIA CITRA Erwin Erwin LUBIS, M. ZAKY MUBARAK Nasfi, Nasfi Nusabil, Gery