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Proses Pembelajaran Pembuatan Laporan Keuangan pada Siswa-Siswi SMA Sederajat Mulyani Rizki
Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Vol. 2 No. 4 (2024): Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/faedah.v2i4.1255

Abstract

Good financial management is an important skill that needs to be taught early on. The learning process of financial reporting at the high school level aims to provide students with a basic understanding of accounting principles and the ability to prepare financial reports. This activity is part of a community service program designed to improve financial literacy and prepare the younger generation to face future economic challenges. The method used involves a practical approach with the delivery of basic theory, case-based training, and evaluation of learning outcomes. The results of the activity showed an increase in students' understanding of financial reporting concepts, such as balance sheets, income statements, and cash flows. Further discussion highlighted the importance of integrating this material into the school curriculum so that students are better prepared to face the world of work and independent businesses.
Penerapan Akuntansi Berbasis Syariah dalam Lembaga Amil Zakat Nasional Yatim Mandiri Mulyani Rizki; Vania Gustriana
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i1.1589

Abstract

Sharia accounting has become a substitute concept for conventional accounting. The concept of sharia accounting not only prioritizes management and capital owners, but also prioritizes other parties, such as consumers, society and even their responsibilities to God. A description of building a good business and being able to contribute by building a zakat-oriented entity. Zakat oriented makes an entity good if it can provide maximum zakat contributions, so that zakat oriented not only maximizes its profits but also how much the entity pays its zakat. But the value of the zakat must be based on the assets or wealth owned by the entity obtained in a halal manner. The purpose of this study was to determine whether the Zakat Financial Report at LAZNAS Yatim Mandiri Palembang Branch was in accordance with PSAK No. 109. This study was conducted to test the financial reports prepared by LAZNAS Yatim Mandiri Palembang in accordance with PSAK No. 109 concerning Zakat Accounting. According to the findings obtained from this study, it was concluded that Yatim Mandiri Palembang as one of the National Zakat Amil Institutions (LAZNAS) had fully implemented the use of PSAK No. 109. In presenting financial statements. Because in PSAK No. 109, zakat accounting aims to regulate the recognition, measurement, presentation and disclosure of zakat, infaq/sadaqah transactions.
Analisis Pengaruh E-Commerce Terhadap Keputusan Pembelian Busana Muslim: Studi Kasus Mahasiswa Kota Palembang Mulyani Rizki; Defatrian Defatrian
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 1 No. 3 (2023): JULI : Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v1i3.629

Abstract

Various factors make Muslim fashion continue to develop. The continued increase in demand for Muslim fashion, the growth of hijab communities such as Hijabers Community, Hijabers Mom, and others, as well as the holding of various bazaars, Muslim fashion shows, hijab class activities on campuses, companies, recitations, or social gatherings really support the growth of this business in Indonesia. Water. Purchasing decisions are an important thing to pay attention to because this will certainly be a consideration of what marketing strategy the company will carry out next. The company's success in influencing consumers in purchasing decisions is strongly supported by efforts to build communication with consumers by building brands for consumers with marketing strategies, as well as innovating new variants of a product. E-Commerce is a new concept which is usually described as the process of buying and selling goods or services on the Internet or the process of buying and selling or exchanging products, services and information via information networks including the internet. e-commerce sells products to consumers online. Simply put, E-commerce is creating, managing and expanding commercial relationships online Judging from the phenomenon above, researchers are interested in researching the influence of E-commerce on Muslim clothing purchasing decisions among female students in the city of Palembang. The number of samples in this research was 100 respondents, this research used a quantitative approach. The data collection technique in this research uses a questionnaire, and the sampling technique uses a non-probability-purposive sampling method. The results of this study show that e-commerce has no influence on the purchasing decisions of Muslim clothing for Palembang city students.
Pengaruh Profitability Terhadap Penerapan Konservatisme Akuntansi Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index Mulyani Rizki; M. Najib
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1522

Abstract

To find out the company's financial condition in one period, it is reviewed through the financial statements issued by the company. The information for interested parties such as creditors, investors, government and users of financial statements is the responsibility of company management. Components in the presentation of its financial statements that already exist in PSAK No. 1 with issuance from the Indonesian Accounting Association, these components include the company's statement of financial position, the income statement, the report on changes in the company's equity, the report on its cash flows and the notes to the financial statements. 1 As for one of the methods in compiling a financial report issued by companies, namely the preparation of financial reports using the principle of accounting conservatism. Accounting conservatism includes actions taken to present the company's financial statements using the precautionary principle in which the company slows down recognizing profits and assets and accelerates recognizing losses and debts. The consequence of using this principle can result in lower profit and income values while costs tend to be relatively high. 2 The benefits of using conservatism can minimize risks to managers who have excessive optimism. However, excessive use of the principle of conservatism can cause differences in profits and losses by not reflecting the actual state of the company3 Judging from the above phenomenon, profitability can be a consideration in the application of accounting conservatism in companies listed on the Jakarta Islamic Index The purpose of this research is to find out how profitability affects the application of accounting conservatism in companies listed on the Jakarta Islamic Index. The number of samples in the research in this study amounted to 42 samples using a quantitative approach. The technique used in taking the sample uses non-probability sampling techniques, namely techniques in taking samples from the population where members of the population do not have the same opportunity to be used as samples. In this non-probability sampling technique, the researcher uses a purposive sampling technique, namely the sampling technique is based on certain criteria or requirements set by the researcher. The data obtained is processed using Eviews and the research data is panel data. The results of this study indicate that the value of tcount = 2.741973 > table = 1.68957 with probability = 0.0096 <α = 0.05. Based on this comparison it can be stated that Profitability has a significant positive influence on the application of accounting conservatism so that if the Profitability variable increases, the accounting conservatism variable will also increase