Garuda - Garba Rujukan Digital

Pelatihan Akuntansi Pesantren "Penguatan Kapasitas SDM Pengelola Keuangan Pesantren pada Wilayah Luwu Raya" Iman, Muh Abdi; Gaffar, Andi Nurrahmah; Tadjuddin; S, Zainuddin; Syah, Arzal; Nurfadilah; Yusuf, Hardianti; Sari, Jibria Ratna; Umar; Ikram.S, Muhammad
Room of Civil Society Development Vol. 2 No. 6 (2023): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.244

Islamic boarding school financial managers must have sufficient knowledge regarding Islamic boarding school accounting which includes procedures for recording financial transactions up to making Islamic boarding school financial reports. Based on the survey results, there are still many Islamic boarding school financial managers who do not understand Islamic boarding school accounting. Lack of training is one of the reasons. So , Islamic boarding school financial managers really need to be given training related to Islamic boarding school accounting . This activity aims to add knowledge to Islamic boarding school financial managers regarding how to record financial transactions and arrive at ways of making financial reports that are correct and in accordance with applicable regulations. Participants in this training activity were attended by eighteen financial managers from nine Islamic boarding schools spread across the Luwu Raya area. The stages of this activity started with preparation, opening, training, practice on how to journalize and make Islamic boarding school financial reports, question and answer discussions, closing and group photos. This activity was carried out smoothly and successfully. Islamic boarding school financial managers in the Luwu Raya region understand Islamic boarding school accounting by being able to properly record financial transactions (journalizing) and understand how to prepare Islamic boarding school financial reports. The conclusion from the results of this community service activity shows that there is a better understanding of Islamic boarding school financial managers in the Luwu Raya area regarding Islamic boarding school accounting (how to record financial transactions and how to prepare Islamic boarding school financial reports).

Pengaruh Dana CSR, Profitabilitas dan Ukuran Perusahaan terhadap Kualitas Pengungkapan Sustainability Report Perusahaan Peserta Asia Sustainability Reporting Rating (ASRRAT) Gaffar, Andi Nurrahma; Ikram S, Muhammad; Syah, Arzal; Irsad, Irsad; Chairulnisa, Chairulnisa; Ardiansyah, Firman
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15388

Penelitian ini bertujuan untuk mengkaji apakah dana CSR, profitabilitas, dan ukuran perusahaan berpengaruh terhadap kualitas pengungkapan sustainability report. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari diambil dari laporan tahunan (annual report), laporan keberlanjutan (sustainability report), laporan peringkat perusahaan peserta Asia Sustainability Reporting Rating (ASRRAT) serta sumber lain yang berhubungan dengan penelitian ini. Populasi dalam penelitian ini adalah perusahaan peserta Asia Sustainability Reporting Rating (ASRRAT). Sampel penelitian dipilih menggunakan metode purposive sampling dengan beberapa kriteria yaitu perusahaan peserta Asia Sustainability Reporting Rating (ASRRAT) yang meraih peringkat platinum pada tahun 2022 dan menerbitkan laporan keuangan serta laporan keberlanjutan (sustainability report) tahun 2020-2022. Hasil penelitian secara parsial menunjukkan bahwa Dana CSR (X1), dan Profitabilitas (X2) tidak berpengaruh secara parsial terhadap kualitas pengungkapan sustainability report (SR). Sedangkan ukuran perusahaan (X3) berpengaruh secara parsial terhadap kualitas pengungkapan sustainability report (SR). Untuk pengujian secara simultan dapat disimpulkan bahwa dana CSR, profitabilitas dan ukuran perusahaan berpengaruh secara simultan terhadap kualitas pengungkapan sustainability report (SR)

Harmonizing Sharia Accounting and Corporate Culture: A Pathway to Better Decision-Making Syah, Arzal; Jafar, Erwin; Nurpratiwi, Dini; Jasnur, Avrilia; Ar Rasyid, Aidil; Imam, Abdi
JIFA (Journal of Islamic Finance and Accounting) Vol. 7 No. 2 (2024)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v7i2.10061

This study explores the relationship between cognitive bias, heuristic bias, and corporate culture in the context of sharia accounting decision making in Indonesia. The results show that cognitive bias does not have a significant effect on decision making, while corporate culture is proven to moderate the effect of cognitive bias on sharia accounting decisions. On the other hand, heuristic bias also has no direct effect, and the interaction between corporate culture and heuristic bias does not show a significant impact. These findings emphasize the importance of corporate culture in forming a framework that can reduce the negative impact of cognitive bias in decision making. The practical implications of this study suggest that companies need to integrate sharia values into their organizational culture to improve the quality of decision making, thereby creating a more transparent and accountable environment. Theoretically, this study contributes to the understanding of how psychological and cultural factors can influence each other in the context of sharia accounting, paving the way for further research that can deepen the analysis of the integration of sharia values in business practices.

Pengaruh Dana CSR, Profitabilitas dan Ukuran Perusahaan terhadap Kualitas Pengungkapan Sustainability Report Perusahaan Peserta Asia Sustainability Reporting Rating (ASRRAT) Gaffar, Andi Nurrahma; Ikram S, Muhammad; Syah, Arzal; Irsad, Irsad; Chairulnisa, Chairulnisa; Ardiansyah, Firman
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15388

Penelitian ini bertujuan untuk mengkaji apakah dana CSR, profitabilitas, dan ukuran perusahaan berpengaruh terhadap kualitas pengungkapan sustainability report. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari diambil dari laporan tahunan (annual report), laporan keberlanjutan (sustainability report), laporan peringkat perusahaan peserta Asia Sustainability Reporting Rating (ASRRAT) serta sumber lain yang berhubungan dengan penelitian ini. Populasi dalam penelitian ini adalah perusahaan peserta Asia Sustainability Reporting Rating (ASRRAT). Sampel penelitian dipilih menggunakan metode purposive sampling dengan beberapa kriteria yaitu perusahaan peserta Asia Sustainability Reporting Rating (ASRRAT) yang meraih peringkat platinum pada tahun 2022 dan menerbitkan laporan keuangan serta laporan keberlanjutan (sustainability report) tahun 2020-2022. Hasil penelitian secara parsial menunjukkan bahwa Dana CSR (X1), dan Profitabilitas (X2) tidak berpengaruh secara parsial terhadap kualitas pengungkapan sustainability report (SR). Sedangkan ukuran perusahaan (X3) berpengaruh secara parsial terhadap kualitas pengungkapan sustainability report (SR). Untuk pengujian secara simultan dapat disimpulkan bahwa dana CSR, profitabilitas dan ukuran perusahaan berpengaruh secara simultan terhadap kualitas pengungkapan sustainability report (SR)

Title

Found 4 Documents
Search

Abstract

Abstract

Abstract

Abstract

Title Search

Found 4 Documents Search

Abstract

Abstract

Abstract

Abstract

Title

Found 4 Documents
Search