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Pengaruh Modal Usaha, Pelatihan Usaha Dan Pendapatan Terhadap Kesejahteraan Mustahik Di BAZNAS Se-Eks Karesidenan Kedu Edho Soekarno Putra; Nuwun Priyono; Ayunda Putri Nilasari
Jurnalku Vol 3 No 3 (2023)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v3i3.498

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh modal usaha, pelatihan usaha, dan pendapatan terhadap kesejahteraan mustahik di Badan Amil Zakat Nasional (BAZNAS) Se-Eks Karesidenan Kedu. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei dan teknik pengumpulan data melalui kuesioner. Sampel penelitian menggunakan metode area sampling setiap wilayah terdapat 10 sampel dengan jumlah responden sebanyak 60 mustahik yang mendapatkan zakat modal usaha dan pelatihan usaha. Analisis data dilakukan dengan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa modal usaha, pelatihan usaha, dan pendapatan secara signifikan berpengaruh positif terhadap kesejahteraan mustahik di BAZNAS se-Eks Karesidenan Kedu. Temuan ini memiliki peran penting bagi BAZNAS dalam merancang dan mengimplementasikan program-program yang berfokus pada peningkatan modal usaha dan pelatihan usaha bagi mustahik dengan mengetahui efektif atau tidaknya program tersebut. Selain itu, penting juga untuk meningkatkan pendapatan mustahik melalui berbagai upaya yang sesuai dengan potensi dan kebutuhan mereka.
IMPLEMENTASI PEMBIAYAAN KEPEMILIKAN EMAS DENGAN AKAD MURABAHAH PADA PRODUK SOLUSI EMAS HIJRAH DI BANK MUAMALAT KCP MAGELANG Baihaqi Yahya; Chaidir Iswanaji; Ayunda Putri Nilasari
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 1 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i1.690

Abstract

Bank Muamalat is a sharia-based bank in Indonesia, which has various financing products. Oneof the financing products available at Bank Muamalat is the Solusi Emas Hijrah (SOLEH) financing. Bank Muamalat creates opportunities for people who want to invest or own gold, in addition to its easy requirements, the financing is also free from usury. The research method applied in this study is a qualitative approach, with data collection techniques that include interviews, observations, and documentation. This financing procedure goes through several stages, including submission, feasibility analysis, agreement, disbursement of funds, and installment payment mechanisms by customers. However, behind that, there are obstacles such as late payments, which can affect the smoothness of transactions, due to a lack of understanding. This study is expected to provide useful insights for Islamic banking institutions in optimizing the implementation of the Murabahah agreement on gold financing products
PERLAKUAN AUDIT PIUTANG USAHA DALAM MENGIDENTIFIKASI RISIKO PIUTANG TAK TERTAGIH PADA PT GOP OLEH KAP BUDIANDRU & REKAN CABANG SEMARANG Athaya Anggun Luthfia; Ayunda Putri Nilasari
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 2 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i2.694

Abstract

Accounts receivable is a part of current assets that appears on the balance sheet and is a key element in a company’s financial statements. Accounts receivable arises when goods or services are sold on credit. Effective management of accounts receivable is crucial for the sustainability and financial health of a company, as uncollectible receivables can affect liquidity and profitability. This study discusses the process of auditing accounts receivable, starting from engagement, planning, execution of testing, to the reporting of audit results. The method used by the author is qualitative descriptive with data obtained through interviews, documentation, and observation. The results of the audit indicate the existence of uncollectible receivables for three years in the audited company, highlighting the importance of good receivables management and the implementation of effective write-off policies for bad debts.