Claim Missing Document
Check
Articles

Found 4 Documents
Search

SEBERAPA PENTING AUDIT REPORT LAG DI PEMERINTAH DAERAH PERLU DIUNGKAPKAN? Khoirul Fuad; Amalia Septiana Dela Wiradinata
Dinamika Akuntansi Keuangan dan Perbankan Vol 9 No 2 (2020): Vol. 9 No. 2 2020
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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

Abstract

The certainty of disclosing local government financial reports to the public in a timely manner is one of the main factors of a local government's success in financial management. This is because financial reports are used by the public to evaluate the management capabilities of existing resources. The public wants to ensure that these resources are managed effectively and efficiently. Additionally, the accuracy of local government financial reports disclosure is also used as a basis for future decision making. This study will examine several indicators related to the time of local government financial reports disclosure in Central Java during 2015 - 2017. This study used a measure of the effectiveness of internal audit, local government measurement from the perspective of audit opinion in each region. The data in this study were secondary data, namely the audit report of the financial audit agency (LHP BPK) from each local government. Furthermore, it also comprised the performance report of state development audit agency (LKjIP BPKP) in Central Java. The data obtained will be processed using Eviews 9 analysis tool. The results of this study indicate that the Internal Audit has no significant negative effect on the Audit Lag Report, the Size of the Local Government has no significant negative effect on the Audit Report Lag, and the Audit Opinion has no significant negative effect on the Audit Report Lag. Keywords: Audit Report Lag, Internal Audit, Local Government Measurement, Audit Opinion.
ANALISIS NON PERFORMING FINANCING PADA PEMBIAYAAN MURABAHAH BANK MUAMALAT INDONESIA DI ERA NEW NORMAL Ika Himayati Luthfa; Khoirul Fuad
Jurnal Ilmiah Penelitian Mahasiswa Vol 2, No 1 (2023): Maret 2023
Publisher : Jurnal Ilmiah Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.834 KB)

Abstract

Adanya Pembatasan Sosial akibat pandemi COVID-19 memberikan dampak terhadap Bank Muammalat Indonesia, salah satunya yaitu melemahnya angsuran pembiayaan. Dengan melemahnya angsuran pembiayaan tersebut, memberikan pengaruh terhadap kinerja keuangan Bank Muammalat Indonesia. Lalu timbul beberapa pertanyaan, Apakah Bank Muamalat mampu menghadapi masalah-masalah yang timbul pada saat terjadinya pandemi serta dapat bangkit Kembali Ketika pemerintah menghapuskan pembatasan sosial sehingga memasuki masa New Normal. Tujuan dari pengamatan ini adalah untuk mengetahui apakah Pemberlakuan New Normal memberikan dampak terhadap Non performing Financing pada pembiayaan Murabahah Bank Muamalat Indonesia. Berdasarkan hasil pengamatan yang dilakukan, pada saat pemberlakuan New Normal kondisi Non performing Financing pada pembiayaan Murabahah Bank Muamalat Indonesia membaik. Hal tersebut dibuktikan dengan hasil perhitungan Non performing Financing pada pembiayaan Murabahah Bank Muamalat Indonesia yang mengalami kenaikan. Kata kunci : Non performing Financing, Murabahah, New Normal.
The Role of Digital Technology Self-Efficacy and Digital Technostress on Intention to Use FinTech: A Study on MSMEs in Surakarta City Putriani, Santi; Sinta Putriana; Khoirul Fuad; Mega Wahyu Widawati; Nur Prasetyo Aji
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.3820

Abstract

This research aims to investigate the role of Digital Technology Self Efficacy and Digital Technostress on the intention to use FinTech among Micro, Small, and Medium Enterprises (MSMEs) in Surakarta City. This research uses a questionnaire survey with the criteria for respondents being MSMEs in any field that provides FinTech options for transactions in the city of Surakarta. After obtaining a final sample of 138 MSMEs in Surakarta City, analysis was then carried out using SEM-PLS with the help of the Warp-PLS analysis tool. The research results show that even though all Technostress constructs such as overload, invasion, complexity, and uncertainty do not influence the intention to use FinTech among MSMEs in Surakarta City. However, Digital Technology Self-Efficacy can increase the intention to use FinTech among MSMEs in Surakarta City and can reduce the negative impact of the relationship between Digital Technostress and the intention to use FinTech among MSMEs in Surakarta City. The results of this research can be input for innovators and policymakers to make FinTech applications easier to use and inclusive so that MSMEs will continue to use FinTech and ultimately can participate in supporting sustainable development. Keywords: FinTech, Technostress, Digital Technology Self Efficacy, MSMEs, Surakarta.
The Importance Of Knowledge, Investment And Motivation For Gen-Z Interested In Investing Winarsih Winarsih; Khoirul Fuad; Farah Aida Ahmad Nadzri
Jurnal Telekomunikasi dan Informatika Lbh. 2 Àir. 1 (2024): June : International Journal Of Accounting, Management, And Economics Research
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/ijamer.v2i1.34

Abstract

This study aims to empirically prove investment knowledge, investment benefits and investment motivation on Gen-Z's investment interest in the capital market. This study is quantitative research. The population of this research is Gen-Z who are studying at universities in the city of Semarang. Primary data by distributing questionnaires to Gen-Z who are studying at universities in the city of Semarang, Indonesia using accidental sampling is the data source for this study. So there were 199 respondents obtained. Data processing using WarpPLS. The findings of this study show that investment knowledge, investment benefits, and investment motivation have an influence on the investment interest of Gen-Z who are studying at universities in the city of Semarang, Indonesia in the capital market. The implications of this study show that understanding and motivation is important for Gen-Z to invest in the capital market to gain additional income and investment experience.