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Motivates that Influence Sharia Accounting Students to Become Auditors Rahmasari, Yusnia; Dyah Pravitasari
MALIA: Jurnal Ekonomi Islam Vol 15 No 1 (2023)
Publisher : Department of Islamic Economics, Faculty of Islamic Religion, Yudharta University Pasuruan, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/ml.v15i1.4257

Abstract

The purpose of this research is to gather data on factors such as accounting knowledge, professional training, market considerations, and ethical scandals related to the interest of Sharia accounting students in pursuing a career as auditors. This research employs a quantitative approach with purposive sampling as the method of data collection, primarily through surveys. The data is analyzed using descriptive statistics, data testing, classical assumptions, and hypothesis testing techniques. The findings of the research indicate that factors such as accounting knowledge, professional training, and ethical scandals have an impact on the desire of Sharia accounting students to become auditors. However, the variable of market considerations does not influence the willingness of Sharia accounting students to pursue a career as auditors. This research contributes to the field by shedding light on the motivations and influences that drive Sharia accounting students to choose a career as auditors. It adds valuable insights into the factors that impact their career choices within the context of ethical considerations and professional development.
Evaluasi Sistem dan Prosedur Penerbitan Surat Perintah Pencairan Dana pada Badan Keuangan Daerah Kabupaten Trenggalek Prasetya, Mangkoe; Dyah Pravitasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1246

Abstract

Sulrat Pelrintah Disbursement of Funds (SP2D) is a certificate which is implemented to disburse funds through banks which is called seltellah Sulrat Pelintah Disbursement of Funds (SPM) is received by the Regional Ulmulm Sub-district Treasurer (BUlD), Sulrat Pelintah Disbursement of Funds (SP2D) in the form of the Unit Kelrja Pelrangkat District in Kabulpateln Trelnggalelk ulntulk disburses the funds that have been stipulated in the draft budget of each Regional Work Unit (SKPD) which are used for community welfare. The object of research is the Trelnggalelk District Regional Religious Agency. This research ultimately aims to evaluate the Systelm and Proceeds of Subdistrict Government Disbursement of Funds at the Regional Sub-district Agency of Trelnggalelk Kabulpateln. The analysis method used is qualitative by collecting data which is then processed and described. Research data can be obtained by interviewing related parties and processing documents related to research. The results of the research on the evaluation of the Sulrat Regional Government's Disbursement of Funds (SP2D) system and procedures for cash distribution on re-sales at the Regional Reliance Agency of Kabulpateln Regency, the transaction has been carried out in conjunction with the cash distribution accounting system as well as the existing regulations which include related functions, documents and documents. used, accounting records used and the cash distribution accounting system process network.
APPLICATION OF ENTITY FINANCIAL ACCOUNTING STANDARDS MICRO, SMALL AND MEDIUM IN LAYING HEN BUSINESS Muwaddatu Tri Makhlusi; Dyah Pravitasari
JOURNAL OF HUMANITIES AND SOCIAL STUDIES Vol. 2 No. 01 (2024): FEBRUARY 2024
Publisher : Media Inovasi Pendidikan dan Publikasi

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Abstract

The main objective of this study is to provide a comprehensive understanding of the procedures involved in the preparation of financial reports specific to the poultry sector. This study investigates the difficulties Nurul Khumaida encounters in preparing financireports. The financial statements of Nurul Khumaida's poultry company will be compiled in accordance with the Financial Accounting Standards for Micro, Small, and Medium-sized Entities. This research uses a qualitative research methodology. In the data collection phase, various methodologies are used, such as observations, interviews, and documentation. The research investigates the financial reporting practices conducted by Nurul Khumaida in his poultry company, with special emphasis on income and expenditure accounts. The audited financial statements indicate inconsistencies with financial accounting standards applicable to micro, small, and medium-sized enterprises. The report also highlights the obstacles encountered in producing financial statements in accordance with these standards, highlighting the limited understanding among small and medium-sized enterprises of financial accounting standards. The financial statements of Nurul Khumaida's undertakings belonging to micro, small, and medium-sized enterprises will be compiled in accordance with the financial accounting rules specially designed for similar enterprises. The following statements will include financial status reports and loss reports. User texts can be re-formulated academically as follows: The language relates to declarations, i.e., those relating to financial issues, including financial statements and financial position reports