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All Journal JAM Jurnal Ilmiah Ekonomi Islam EKONOMIS : Journal of Economics and Business JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Proceeding International Applied Business and Engineering Conference Innovative: Journal Of Social Science Research Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Pengabdian dan Pemberdayaan Masyarakat Indonesia El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Eliyanora Eliyanora
Politeknik Negeri Padang
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PENYUSUNAN LAPORAN KEUANGAN PADA YAYASAN WAKAF ROYATUL ISLAM Ningsih, Yuri Febriya; Eliyanora, Eliyanora; Ferdawati, Ferdawati
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 4 No. 2 (2025): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v4i2.102

Abstract

The objective of this research is to prepare the financial statements of Yayasan Wakaf Royatul Islam in accordance with generally accepted accounting standards. The foundation is classified as a non-profit entity whose primary purpose is not to generate profit (non-profit-oriented entity). The preparation of the financial statements is based on the Indonesian Financial Accounting Standards for Private Entities (SAK EP), and for non-profit entities, the presentation guidelines are regulated under the Interpretation of Financial Accounting Standards (ISAK) No. 335. The financial statements consist of the statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows, and notes to the financial statements. The researcher selected Yayasan Wakaf Royatul Islam as the object of the study. This foundation was chosen because it has not yet prepared its financial statements in accordance with the applicable standards, namely the Private Entity Standards and ISAK No. 335. The research data were obtained through interviews and document reviews. In preparing the financial statements, the researcher used Microsoft Excel as a tool to facilitate transaction recording, enabling the generation of financial statements in accordance with ISAK No. 335, which governs non-profit entities.
The Effect of Intellectual Capital and Islamicity Performance Index on the Financial Performance of Islamic Banks Registered with the OJK from 2021 to 2024 Satari, Nadila Rahma; Eliyanora, Eliyanora; Oliyan, Fitra
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2954

Abstract

Indonesia has great potential to develop the Islamic banking sector. However, the instability of profitability levels in recent years and competition with conventional banks remain the main challenges currently facing Islamic banking. To address these, Islamic banks need to create competitive advantages and ensure their operations align with Islamic principles. This study aims to analyze the influence of Intellectual Capital and the Islamic Performance Index on the Financial Performance of Islamic Banks registered with the OJK during the period 2021-2024. This study uses a quantitative research method and a population comprising all Sharia Commercial Banks registered with the OJK from 2021 to 2024. Data were collected through purposive sampling, resulting in the selection of 10 Sharia Commercial Banks and 35 observations, and analyzed using panel-data regression in Stata 17. The results show that Intellectual Capital positively affects Financial Performance. In contrast, Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio, and Islamic Income vs Non-Islamic Income do not have a significant effect on Financial Performance.
Faktor-faktor yang mempengaruhi Return on Deposit (ROD) Dwivana, Anisa; Eliyanora, Eliyanora; Sudirman, Josephine
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10272

Abstract

This study aims to analyze the factors influencing the Return on Deposit (ROD) of Islamic Commercial Banks in Indonesia during the period 2021–2024. The independent variables used include the Capital Adequacy Ratio (CAR), Operating Expenses to Operating Income (BOPO), Non-Performing Financing (NPF), Total Assets (Bank Size), Board of Directors, and Independent Commissioners. This research employs a quantitative approach with descriptive analysis and multiple linear regression using IBM SPSS Statistics 31. The sample consists of 11 Islamic Commercial Bank with a total of 44 observations. The results show that CAR, NPF, and Independent Commissioners significantly affect ROD, while BOPO, Total Assets, and the Board of Directors have no significant influence on ROD. The coefficient of determination (R²) of 42.7% indicates that the variation in ROD can be explained by this model. These findings are expected to provide insights for Islamic banks in strengthening capital management strategies, financing risk control, and the role of independent commissioners to enhance competitiveness and depositor confidence.
Persepsi Penghargaan Finansial dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Akuntansi untuk Berkarir sebagai Akuntan Publik (Studi Kasus Pada Mahasiswa Akuntansi Politeknik Negeri Padang) Gustia Mauri; Eliyanora Eliyanora; Eka Siskawati
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 2 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.001 KB) | DOI: 10.30630/jabei.v1i2.32

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh persepsi penghargaan finansial dan pertimbangan pasar kerja terhadap minat mahasiswa akuntansi untuk berkarir sebagai akuntan publik. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Metode pengumpulan data menggunakan data primer yang diperoleh langsung dari kuesioner dan diukur menggunakan skala likert. Populasi penelitian ini adalah mahasiswa D-IV Akuntansi semester 8 Jurusan Akuntansi Politeknik Negeri Padang. Teknik pengambilan sampel menggunakan purposive sampling. Sampel yang diperoleh sebanyak 53 responden. Metode analisis data yang digunakan adalah metode regresi linear berganda dengan menggunakan Software SPSS 22. Hasil penelitian ini menunjukkan bahwa persepsi penghargaan finansial berpengaruh positif terhadap minat mahasiswa akuntansi untuk berkarir sebagai akuntan publik. Hal ini berarti semakin besar penghargaan finansial yang diberikan maka semakin meningkat minat mahasiswa akuntansi untuk berkarir sebagai akuntan publik. Pertimbangan pasar kerja berpengaruh positif terhadap minat mahasiswa akuntansi untuk berkarir sebagai akuntan publik. Hal ini berarti semakin tinggi persepsi mahasiswa akuntansi mengenai pertimbangan pasar kerja maka semakin meningkat minat mahasiswa akuntansi untuk berkarir sebagai akuntan publik.
Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Pengendalian Intern Terhadap Keandalan Pelaporan Keuangan Pemerintah Nagari Di Kabupaten Padang Pariaman Dewi Septiani Sukma; Rasyidah Mustika; Eliyanora Eliyanora
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 1 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i1.90

Abstract

This study aims to determine the effect of the quality of human resources, the use of information technology and internal control on the reliability of the financial reporting of the nagari government in Padang Pariaman Regency. This research is a quantitative research. Methods of data collection by using a questionnaire that was distributed directly. The population of this research is all nagari governments in Padang Pariaman Regency. The research sample amounted to 51 people. The data analysis used is multiple linear regression analysis using SPSS version 25 program. The results showed that the quality of human resources had no positive effect on the reliability of the nagari government's financial reporting, the use of information technology had a positive effect on the reliability of the nagari government's financial reporting, and internal control had a positive effect on the reliability of the nagari government's financial reporting.
Co-Authors Afridian Wirahadi Ahmad Ananto, Rangga Putra Andini, Aulia Putri Andri, Diah Uzzahraty Annisa Ramadhani Darapalgia, Ni Komang Maysarah Devi Indah Sari Dewi Septiani Sukma Dita Santika Diyah Hastiyahsari Dwiny Meidelfi Dwivana, Anisa Eka Siskawati Ferdawati Ferdawati Fitra Oliyan Gustati Gustati Gustia Mauri Gustina Gustina Gustina Hidayatul Ihsan Hidayatul Ihsan I Gusti Bagus Wiksuana Irda Rosita Kamelia Melia Yulianti Mustika, Rasyidah Ningsih, Yuri Febriya Nur Syamsi Adilla Ramadia, Anggun Aulia Rika Idmayanti Rita Afriyenni Sania Putri Alisya Santika, Dita Satari, Nadila Rahma Sri Yusnita Sudirman, Josephine Yossi Septriani Yossi Septriani Zahara Zalida Afni