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Pengaruh Akuntabilitas dan Transparansi Terhadap Minat Muzakki Membayar Zakat di BAZNAS Sragen Nur Kabib; Ahmad Ulil Albab Al Umar; Ana Fitriani; Lora Lorenza; Muammar Taufiqi Lutfi Mustofa
Jurnal Ilmiah Ekonomi Islam Vol 7, No 1 (2021): JIEI : Vol. 7, No. 1, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.039 KB) | DOI: 10.29040/jiei.v7i1.2156

Abstract

This study aims to analyze the effect of accountability and transparency on muzakki's interest in paying zakat. The population in this study are people who pay zakat in BAZNAS, Sragen Regency. The sample in this study produced 100 respondents. The sample selection technique used purposive sampling and then used the Slovin formula. The data analysis method in this study uses multiple linear regression. The results of this study indicate that partially the accountability variable that affects the interest in paying zakat, then partially the transparency variable does not have a significant effect on the interest of muzakki to pay zakat. Simultaneously, the variables of accountability and transparency have an effect on the interest in paying zakat.
Faktor-faktor yang Mempengaruhi Profitabilitas Bank Syariah Indonesia dan Malaysia Ike Dwi Astuti; Nur Kabib
Jurnal Ilmiah Ekonomi Islam Vol 7, No 2 (2021): JIEI : Vol. 7, No. 2, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.957 KB) | DOI: 10.29040/jiei.v7i2.2534

Abstract

One of the benchmarks for state progress in banking which affects economic activity (Khasanah, 2016) . This study aims to determine the factors that influence profitability included CAR, BOPO, FDR, on ROA with NPF as a moderating variable for Indonesian and Malaysian Islamic banking listed in the Financial Services Authority (OJK) and Bank Negara Malaysia (BNM) for the 2014-2019 period. This type of quantitative research with secondary data is in the form of panel data. The sample includes 11 Indonesian Islamic banks and 7 Malaysian Islamic banks. The collection method is to access the annual report on the bank's website. Multiple Linear Regression analysis tool with the Eviews 10 Version application. The analysis used the Descriptive Statistical Test, Stationarity Test, and Multiple Linear Regression Test. The test results include: 1) CAR is not significant to ROA; 2) BOPO is not significant to ROA; 3) FDR is not significant to ROA; 4) CAR with NPF as a moderating variable has a positive and significant effect on ROA; 5) BOPO with NPF as a moderating variable has a negative and significant effect on ROA; 6) FDR with NPF as a moderating variable has a negative and significant effect on ROA.
Factors Affecting Audit Delay Moderated By Profitability of Companies in the Jakarta Islamic Index Ahmad Ulil Albab Al Umar; Herninda Pitaloka; Anava Salsa Nur Savitri; Nur Kabib
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.672 KB) | DOI: 10.36555/jasa.v4i1.1288

Abstract

The financial statements are an important part of the stakeholders or stakeholders as a reference in making investments. This study aims to analyze the effect of company size, auditor opinion, and age of the company on audit delay with profitability as a moderating variable. This research is a quantitative research. Data analysis in this study uses multiple linear regression with EViews 11. The population in this study is all companies listed on the Indonesian Sharia Stock Index in 2015-2018. The sample in this study were 30 companies listed on the Jakarta Islamic Index. The data used in this research is secondary data. The results in this study showed that company size and auditor's opinion no affect the audit delay, while the age of the company influences to audit delay. Company size, auditor opinion, and age of the company are not able to moderate audit delay. This shows that profitability is not able to moderate the three variables.
EVALUASI EFEKTIVITAS DAN EFISIENSI KINERJA PEMERINTAH DESA KALIKURMO KECAMATAN BRINGIN KABUPATEN SEMARANG PERIODE 2016-2018 Ichda Apriliani Lutfi; Della Eka Safitri; Mega Rukmanawati; Saiful Anwar; Nur Kabib
Jurnal Abdi Insani Vol 7 No 1 (2020): Jurnal Abdi Insani Universitas Mataram
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v7i1.309

Abstract

Kegiatan penelitian dan pengabdian kepada masyarakat ini bertujuan untuk menganalisis kinerja pemerintah desa Kalikurmo tahun 2016-2018. Hasil kajian ini menjadi dasar untuk melakukan evaluasi demi terciptanya peningkatan efektifitas dan efisiensi kinerja perangkat desa dalam hal pelayanan kepada masyarakat. Metode yang digunakan pada kegiatan ini adalah metode deskriptif kualitatif menggunakan rasio efektivitas dan efisiensi untuk mengukur kinerja pemerintah desa Kalikurmo. Data primer diperoleh melalui observasi. Data penunjang diperoleh dari Laporan Realisasi Anggaran pemerintah desa Kalikurmo. Hasil kegiatan menunjukkan bahwa rasio efektivitas anggaran pendapatan tahun 2016-2018 kinerja pemerintah desa Kalikurmo Kecamatan Bringin Kabupaten Semarang sangat efektif dengan prosentase 100%. Sedangkan untuk rasio efisiensi anggaran belanja tahun 2016-2018 pemerintah desa Kalikurmo Kecamatan Bringin Kabupaten Semarang dinilai kurang efisien dengan kisaran 90%-100%. Hal ini disebabkan pemerintah desa Kalikurmo terlalu boros dalam menggunakan anggaran belanja desa. Berdasarkan hal tersebut, disimpulkan sebuah rekomendasi untuk melakukan penghematan anggaran belanja dalam rangka meningkatkan efisiensi pembelanjaan dana desa.
Deteksi Pengaruh Financial Stabilty, External Pressure, dan Financial Targets terhadap Financial Statement Fraud Nisa Riski Rahmalia; Elit Eriyanti; Najunda Dewa Yani; Nur Kabib
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 3 No. 2 (2022): December 2022
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v3i2.5645

Abstract

The purpose of this study was to determine the effect of financial stability, external pressure and financial targets on fraudulent financial statements in manufacturing companies. In this study, the population of manufacturing companies listed on the Jakarta Islamic Index 70 (JII 70) for the 2019-2021 period is used. In the sampling process, the technique used is purposive sampling by producing 16 samples of companies. This study uses data analysis in the form of descriptive statistics, classical assumption test, and hypothesis testing. The results showed that partially the financial stability variable had an influence on financial statement fraud. Meanwhile, external pressure variables and financial targets have no effect on financial statement fraud. Simultaneously, the variables of financial stability, external pressure, and financial targets have an effect on fraudulent financial statements.
THE EFFECT OF WORK-FAMILY CONFLICT, WORKLOAD AND SELF-EFFICACY ON WORK STRESS WITH SOCIAL SUPPORT AS A MODERATING VARIABLE Lina Af'idah; Nur Kabib
JIEM: Journal of Islamic enterpreneurship and Management Vol 2, No 1 (2022): JIEM: Journal of Islamic Enterpreneurship and Management
Publisher : JIEM: Journal of Islamic enterpreneurship and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine and analyze the effect of work-family conflict (X1), workload (X2), self-efficacy (X3), work stress (Y) and social support (Z) on nurses at Muhammadiyah Hospital Rodliyah Achid Moga Hospital. Data collection in this study was carried out by distributing questionnaires which were distributed to nurses at Muhammadiyah Rodliyah Achid Moga Hospital. The sample in this study amounted to 40 respondents and the technique used was the saturated sample technique. From the results of data analysis, it shows that: (1) Work-family conflict has a positive and significant effect on work stress. (2) Workload has a positive and significant effect on work stress. (3) Self-efficacy has a negative and significant effect on work stress. (4) Social support is able to moderate the effect of work-family conflict on work stress. (5) Social support is able to moderate the effect of workload on work stress. (6) Social support is not able to moderate the effect of self-efficacy on work stress on nurses at Muhammadiyah Rodliyah Achid Moga Hospital.Keywords: Work-Family Conflict, Workload, Self-Efficacy, Social Support and Work Stress.
The interest of the millenial generation to invest in the sharia market through fintech technology Nur Kabib; Arum Nur Aisyah; Fitri Khofifah
Islamic Accounting Journal Vol 1, No 1 (2021): Islamic Accounting Journal
Publisher : UIN Salatiga

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Abstract

The purpose of this study was to examine the influence of investment knowledge, personal and environmental interests on online investment interest. This type of research uses quantitative methods with primary data collection through questionnaires. The analytical method used is multiple linear regression as measured by SPSS 20. The results of this study indicate that investment knowledge, personal interests, and the environment have a significant positive effect on online investment interest. It can also be concluded that all independent variables have a significant effect on the dependent variable on online investment interest.Keywords: Investment knowledge, personal interest, environment, and financial technology