Articles
<![CDATA[THE ROLE OF ZAKAT COMMUNITY DEVELOPMENT BY BAZNAS LAMPUNG IN EMPOWERING COMMUNITIES THROUGH ALTERNATING LIVESTOCK PROGRAM (STUDY ON CENTRAL LAMPUNG REGENCY) ]]>
<![CDATA[Ghina Ulfah Sachfurrohman]]>;
<![CDATA[Evi Ekawati]]>;
<![CDATA[Nur Rachmad Sukowicaksono]]>;
<![CDATA[Ulul Azmi Mustofa]]>;
<![CDATA[Suharto]]>
<![CDATA[ Jurnal Tabarru': Islamic Banking and Finance Vol. 3 No. 2 (2020): Jurnal Tabarru' : Islamic Bangking and Finance ]]>
Publisher : <![CDATA[Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR) ]]>
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DOI: 10.25299/jtb.2020.vol3(2).5738
<![CDATA[Zakat yang disalurkan ke mustahik (yang berhak atas zakat) akan mempengaruhi ekonomi mereka jika penyalurannya hanya fokus pada usaha produktif. Pada penelitian ini, para peneliti ingin mengetahui seberapa besar peranan Zakat Community Development (ZCD/Pengembangan Masyarakat melalui Zakat) melalui penyediaan program ternak bergilir yang digalakkan oleh BAZNAZ (Badan Amil Zakat Nasional) Lampung untuk memberdayakan masyarakat. Penelitian ini merupakan studi lapangan dengan menggunakan metode campuran atau kombinasi dari metode kualitatif dan kuantitatif. Teknik pengumpulan data yang digunakan yaitu observasi, wawancara, dan dokumen pendukung. Terdapat 27 responden sebagai populasi penelitian dan sampel pada penelitian ini terdiri atas 27 responden juga atau seluruh populasi pada penelitian ini. Berdasarkan hasil analisis, didapatkan tingkat signifikan sebesar 0,105 atau > 0,05. Maka dapat diartikan bahwa peran ZCD tidak mempengaruhi pemberdayaan masyarakat dikarenakan kurangnya pengawasan, kontrol, dan evaluasi dari BAZNAZ Lampung melalui program ternak bergilir. Hal ini bertentangan dengan harapan yang menyatakan bahwa penyediaan modal dapat meningkatkan kesejahteraan masyarakat dan mengubah mustahik menjadi muzakki (orang yang wajib membayar zakat).]]>
<![CDATA[Pengaruh sistem informasi akuntansi dan e-commerce pada kinerja UMKM ]]>
<![CDATA[Marendra Marendra]]>;
<![CDATA[Evi Ekawati]]>;
<![CDATA[Nasruddin Nasruddin]]>
<![CDATA[ AKUNTABEL Vol 19, No 3 (2022): September ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v19i3.11544
<![CDATA[Dalam persaingan bisnis yang semakin ketat, para pelaku UMKM berusaha memanfaatkan teknologi seluas-luasnya dalam pengembangan usaha. Pelaku UMKM berusaha memanfaatkan teknologi melalui pemanfaatan Sistem Informasi Akuntansi dan e-commerce. Tujuan penelitian ini adalah untuk mengetahui pengaruh secara parsial maupun simultan dari sistem informasi akuntansi dan e-commerce terhadap kinerja UMKM di kota Bandar Lampung. Metode yang digunakan yaitu penelitian kuantitatif dengan menyebarkan kuisioner berdasarkan skala likert. Hasil penelitian menunjukkan bahwa baik secara parsial maupun simultan, penggunaan sistem informasi akuntansi dan keberadaan e-commerce berpengaruh positif signifikan terhadap kinerja UMKM di Kota Bandar Lampung.]]>
<![CDATA[Keputusan pembelian perumahan syariah era covid-19: apakah harga menjadi faktor utama? ]]>
<![CDATA[Siti Nurohmah]]>;
<![CDATA[Heni Noviarita]]>;
<![CDATA[Evi Ekawati]]>
<![CDATA[ AKUNTABEL Vol 20, No 1 (2023): Maret ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v20i1.12870
<![CDATA[Tujuan penelitian ini untuk melihat hubungan harga apakah menjadi faktor utama dalam pengambilan keputusan perumahan berbasis syariah atau tidak. Penelitian mengadopsi kuantitatif dengan pendekatan assosiatif. Penelitian dilakukan di Kota Bandar Lampung Provinsi Lampung pada era COVID-19. Penelitian menggunakan data primer yang diperoleh dari konsumen perumahan syariah. Penarikan sampel menggunakan teknik purposive sampling dengan jumlah 500 responden. Penelitian menggunakan kuisioner dengan melalui google form serta pengukuran indikator yang digunakan merupakan Skala Likert. Software statistik yang digunakan berupa SmartPLS Versi 3.0. Hasil penelitian memberikan fakta harga berpengaruh positif dan signifikan terhadap keputusan pembelian perumahan syariah di Kota Bandar Lampung era COVID-19. Hal ini dikarenakan perumahan syariah yang di pilih oleh konsumen merupakah rumah dengan harga yang masih dapat dijangkau sesuai dengan pendapatan konsumen sehingga konsumen yang sudah berencana membeli perumahan syariah sebelum pandemi COVID-19 tetap memutuskan untuk membeli rumah meskipun sedang menghadapi pandemi COVID-19.]]>
<![CDATA[Penerapan PSAK No. 45 Pada Laporan Keuangan Nirlaba di Yayasan Pendidikan Diniyyah Putri Lampung ]]>
<![CDATA[Pandhu I Sukmantoro]]>;
<![CDATA[Evi Ekawati]]>
<![CDATA[ Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 1 No. 1 (2021): Juli ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/bukhori.v1i1.500
<![CDATA[Purpose: This study aimed to ascertain how the Diniyyah Putri Education Foundation prepares its financial statements and conducts a review of the preparation results. Research Methodology: The qualitative method was used in this study, with a case study approach. Results: Diniyyah Putri Education Foundation did not follow PSAK 45 in its financial reporting in this study. Contribution: This research contributes to non-profit organizations in Indonesia by instructing them how to prepare financial statements according to Indonesian law, specifically PSAK No. 45.]]>
<![CDATA[The Influence Of Decentralization And Management Accounting Systems On Managerial Performance In An Islamic Perspective (Studi Pada PT. Pegadaian Area Lampung) ]]>
<![CDATA[Tika Silawati]]>;
<![CDATA[Evi Ekawati]]>;
<![CDATA[Rosydalina Putri]]>;
<![CDATA[Arifa Kurniawan]]>
<![CDATA[ Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi ]]>
Publisher : <![CDATA[LP2M IAIN Palopo ]]>
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DOI: 10.24256/kharaj.v6i1.4974
<![CDATA[This research is quantitative research using a Casual Associative approach. This research uses data collection techniques, interviews and data processing. Primary data was obtained directly from respondents regarding managerial performance, while secondary data in the form of theories and other support was obtained from libraries, journals and previous papers.The research results show that partial decentralization has no effect on managerial performance. It can be said that the level of decentralization does not affect managerial performance in the company. The reason is because PT. Lampung Area Pegadaian does not implement a policy of granting low management authority or delegation in decision making, such as budget planning and allocation, managerial decision making, developing innovative ideas, considering large investments, and improving work quality]]>
<![CDATA[Peran Fear of Missing Out Memediasi Pengaruh Promo Event Tanggal Kembar E-Commerce Shopee Terhadap Impulsive Buying Tendency Pada Generasi Z Pengguna Shopee di Bandar Lampung ]]>
<![CDATA[Rini Wijaningsih]]>;
<![CDATA[Evi Ekawati]]>;
<![CDATA[Adib Fachri]]>
<![CDATA[ GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[BADAN PENERBIT STIEPARI PRESS ]]>
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DOI: 10.56910/gemilang.v4i3.1531
<![CDATA[Fear of missing out is the fear of losing the opportunity to follow something that they think is interesting to follow such as the shopee e-commerce twin date event promo by offering attractive discount products that occur every month on the same date, so that it can encourage someone to make a purchase that was not planned before. This study aims to show how much the level of impulsive buyimg behavior of Gen Z in Bandar Lampung is caused by the shopee e-commerce twin date promo event and through fear of missing out as mediation. The research method used is quantitative method with a research population of 296,828 thousand residents and a sample size of 100 respondents. The results showed that the shopee e-commerce twin date promo event had a significant positive effect on impulsive buying tendency and the fear of missing out variable had a positive and significant effect and mediated the relationship between the shopee e-commerce twin date promo event and impulsive buying tendency. The results of research in an Islamic business perspective regarding impulsive buying tendency behavior in Islamic consumption theory that Islam prohibits anything excessive and must adhere to the principles of simplicity and balance.]]>
<![CDATA[Pengaruh Brand Image, Harga, dan Fashion Lifestyle terhadap Keputusan Pembelian Pakaian Preloved di Thriftshop dalam Perspektif Bisnis Syariah: (Studi kasus Konsumen Diviwearstore) ]]>
<![CDATA[Melinda Septri Yani]]>;
<![CDATA[Evi Ekawati]]>;
<![CDATA[Weny Rosilawati]]>
<![CDATA[ SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 5 (2024): Oktober : SANTRI : Jurnal Ekonomi dan Keuangan Islam ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/santri.v2i5.894
<![CDATA[The fashion industry is a dynamic and globally influential economic sector. As part of culture and personal expression, fashion not only meets the need for clothing but also reflects identity, social values, and societal aesthetic trends. A current trend is branded preloved fashion, often referred to as thrifting. This quantitative study uses primary data, with a sample of 86 consumers from Diviwearstore, using a purposive sampling method. Collected through questionnaires using a Likert scale. Data analysis is conducted using SPSS(Statistical package for the social Science) version 20.]]>
<![CDATA[Pengaruh Akuntabilitas, Profesionalisme, dan Integritas Auditor terhadap Kualitas Auditor ]]>
<![CDATA[Baginda Sultan Aritonang]]>;
<![CDATA[Evi Ekawati]]>;
<![CDATA[Cris Kuntadi]]>
<![CDATA[ Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jiesa.v1i3.90
<![CDATA[This study aims to determine the effect of Accountability, Professionalism, and Auditor Integrity on Auditor Quality. Previous research or relevant research serves to strengthen the theory and penomena of relationships or influences between variables. This article reviews the factors that affect Auditor quality, namely Auditor Accountability, Auditor Professionalism, and Auditor Integrity a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Auditor Accountability affects Auditor Quality 2) Auditor Professionalism, and 3) Auditor Integrity have an effect on Auditor quality; and have an effect on Audit Quality.]]>
<![CDATA[Dampak Kebijakan Stimulus Perekonomian Nasional Pada Pembiayaan BPRS di Masa Pandemi Covid-19 ]]>
<![CDATA[Evi Ekawati]]>;
<![CDATA[Dinda Fali Rifan]]>;
<![CDATA[Nur Wahyu Ningsih]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i2.6683
<![CDATA[The COVID-19 pandemic has had impacts and challenges for the business, including the banking financial services industry. Economic activity tends to decline so that the Financial Services Authority (OJK) issues further policies by relaxing regulations in the banking sector to provide more space for liquidity and banking capital so that financial sector stability is maintained amidst the weak economy as a result of the COVID-19 pandemic. This study aims to analyze the impact of the implementation of the national economic stimulus policy on the performance of murabahah financing of Islamic financial institutions during the Covid-19 pandemic. This study uses a qualitative approach with data collection techniques through interviews and documentation. The results of the study indicate that BPRS X, BPRS Y, and BPRS Z in Lampung Province have been able to implement POJK No. 11/POJK.03/2020 concerning National Economic Stimulus as a Countercyclical Policy for the Impact of the Spread of Covid-19. However, only BPRS Z has not submitted periodic reports on the BPRS website on the implementation of POJK No. 11/POJK.03/2020 concerning National Economic Stimulus as a Countercyclical Policy for the Impact of the Spread of Covid-19. This can be interpreted that the BPRS is able to implement several indicators of the National Economic Stimulus as a Countercyclical Policy for the Impact of the Spread of Covid-19.]]>
<![CDATA[Studi Komparasi Kinerja Keuangan Bank Syariah Indonesia dan Malaysia Dengan Pendekatan Sharia Conformity and Profitability Index (SCnPI) ]]>
<![CDATA[M. Ujang Baihaqi]]>;
<![CDATA[Evi Ekawati]]>;
<![CDATA[Ahmad Habibi]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i2.7289
<![CDATA[Indonesia and Malaysia are two countries in Southeast Asia that are driving the development of the Islamic banking and finance system. Assessment of the soundness of banks needs to be carried out as a means of evaluating the conditions and problems faced by banks and determining follow-up actions to overcome bank weaknesses or problems. The method of measuring the performance of Islamic banks with the Sharia Conformity and Profitability (SCnPI) approach is more complex because it combines two assessment orientations that cannot be separated, namely the Islamic side of a bank and the financial side of a bank. This study aims to compare the performance of Islamic banks in Indonesia and Malaysia using the Sharia Conformity and Profitability Index (SCnPI) method. This research includes quantitative research with a comparative approach. This study uses secondary data originating from the financial statements of Indonesian Islamic Commercial Banks and Malaysian Islamic Commercial Banks for the 2015-2020 period. The sampling technique used was purposive sampling. The statistical software used is Version 25. The results show that there is no difference in financial performance with the Shariah Conformity and Profitability Index (SCnPI) approach from the Islamic Investment aspect of Sharia Commercial Banks in Indonesia and Sharia Commercial Banks in Malaysia for the 2015-2020 period. Then there are differences in financial performance with the Shariah Conformity and Profitability Index (SCnPI) approach from the aspect of Islamic Income, Profit Sharing Ratio, Return on Assets, Return on Equity and Net Profit Margin for Islamic Commercial Banks in Indonesia and Sharia Commercial Banks in Malaysia for the 2015-2020 period.]]>
