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Literasi Keuangan Berbasis Nilai Islami: Membangun Generasi Mandiri dan Berdaya Saing Rosalina, Eka; Endrawati, Endrawati; Ramadhea Jr, Syafira; Oliyan, Fitra; Santi, Elfitri; Djefris, Dedy; Gustina, Gustina; Handayani, Desi
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Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jrpi.v2i4.35477

Abstract

This community service activity by the Accounting Department of Padang State Polytechnic aims to integrate Islamic financial principles into financial literacy programs, with the hope of shaping a young generation that is not only financially savvy, but also grounded in Islamic moral values and ethics, because many students do not yet have a deep understanding of Islamic financial principles, including aspects of halal-haram and usury. In daily practice, students are often involved in transactions that do not align with Sharia principles, either due to a lack of knowledge or economic temptation. To overcome this problem, the community service team provided training to students at the Al-Ma'arif Bukittinggi Modern Islamic Boarding School, which focused on theoretical learning about Islamic finance, using methods such as lectures, group discussions, transaction simulations, quizzes, and periodic evaluations of Islamic financial literacy. As a result of this training, students' understanding increased by 8% from 46% to 54%, which means that this community service activity was able to foster and create a good understanding among students regarding financial practices in Islam.
LITERATURE REVIEW: ETIKA DAN KODE ETIK PROFESI AKUNTAN PUBLIK Ramadhea Jr, Syafira
Jurnal Akuntansi Kompetif Vol. 5 No. 3 (2022): Inovasi, Efektivitas, dan Tantangan Akuntansi di Sektor Publik, Pendidikan, dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i3.1121

Abstract

Akuntan Publik memiliki kode etik yang mengatur tentang etika profesi Akuntan Publik yang diterbitkan oleh IAMI, IAI, dan oleh IAPI dengan nama Kode Etik Profesi Akuntan Publik. Kode etik profesi Akuntan Publik digunakan sebagai dasar bagi akuntan publik untuk dapat berperilaku etis dan menjadi jaminan moral yang berkualitas di masyarakat. Akan tetapi walaupun sudah ada kode etik profesi akuntan publik yang mengatur tentang tindakan akuntan publik, namun masih banyak pelanggaran yang dilakukan oleh akuntan publik, sehingga hal ini dapat menimbulkan skandal yang mencemarkan nama baik profesi akuntan publik itu sendiri dan menurunkan kepercayaan masyarakat. di akuntan publik. Artikel ini bertujuan untuk menjelaskan secara naratif tentang penerapan prinsip dan upaya penegakan Kode etik profesi akuntan publik agar hasil pemeriksaan sesuai dengan bukti yang ditemukan karena tidak ada rekayasa akuntansi yang menimbulkan dampak merugikan bagi pihak yang berkepentingan. Para Pihak. Tidak hanya itu, direkomendasikan agar semua pihak yang memiliki kepentingan bersama-sama mengambil peran dan bekerja sama untuk melakukan perbaikan dalam rangka penegakan Kode Etik Profesi Akuntan Publik.
The Effect of Capital Structure, Firm Age, and Gender Diversity on Financial Distress Pahdia Nadira Dilla; Endrawati; Syafira Ramadhea Jr
Balance : Jurnal Akuntansi dan Bisnis Vol. 11 No. 1 (2026): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v11i1.1107

Abstract

The purpose of this study is to examine how capital structure, firm age, and gender diversity affect financial distress. The data were analyzed using a quantitative method with a purposive sampling technique for data collection. The data analysis technique employed was multiple linear regression, assisted by the STATA program. This study utilized data from 13 companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023.The study found that capital structure partially influences financial distress. Meanwhile, firm age, and gender diversity do not affect financial distress. This research is expected to assist companies in identifying early signs of financial distress, enabling them to take corrective action before it becomes critical, and to provide regulators with information for decision-making. Furthermore, this study can contribute to the development of knowledge in the field of accounting.