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Analisis Kualitas Informasi Akuntansi Pada BAZNAS Kota Jambi Sulis Handayani; Rofiqoh Ferawati; Mohammad Orinaldi
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 3 (2023): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v3i3.275

Abstract

ABSTRACT This study aims to find out about the quality of accounting information at BAZNAS Jambi City and what are the obstacles in implementing the quality of accounting information at BAZNAS Jambi City in managing BAZNAS financial reports in terms of PSAK 109. The type of this research is qualitative research, namely the field research method. documentation and interviews. In collecting the data, the researcher involved several staff of BAZNAS Jambi City. Based on the results of the study indicate that the general obstacle in the application of SIA at BAZNAS Jambi city is constrained in Human Resources because the number of employees is very limited, besides that the problem of educational background that is not in accordance with the field of work taken will affect the quality of accounting information in the presentation of the report. Finance.
PENGARUH PERSEPSI MANFAAT, KEMUDAHAN PENGGUNAAN, DAN RISIKO TERHADAP MINAT MENGGUNAKAN QRIS PADA MASYARAKAT DI KOTA JAMBI Muhklis Ananta Taryanda; Rofiqoh Ferawati; Beid Fitrianova Andriani
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 1 No. 3 (2024): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v1i3.2477

Abstract

QRIS is a QR code-based payment standard set by Bank Indonesia to support and facilitate digital payments in Indonesia, as an effort to encourage the realization of an integrated payment system. The purpose of this study was to examine the effect of perceived benefits, ease of use, and risk on interest in using qris in the people of jambi city. The research method used is quantitative method. The population and samples used in this study were people in the city of Jambi. Data collection was carried out by distributing questionnaires with Likert scale measurements. Then, the data testing techniques used in this study are validity and reliability tests, R-Squer tests, and hypothesis testing through bootsrapping using Smart PLS 3.0 software. The results showed that perceived ease of use, and risk had a positive and significant effect on interest in using qris while perceived benefits had a positive and insignificant effect on purchasing decisions.
Pemberdayaan Ekonomi Masyarakat Pada Komunitas Henna Kecamatan Mersam Kabupaten Batang Hari Intan Tri Nanda; Rofiqoh Ferawati; Muhammad Subhan
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 4 (2023): Oktober : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i4.432

Abstract

. This research is motivated by community economic empowerment in the henna community. The term empowerment means strengthening, an effort to actualize the potential that is already owned by the community. The purpose of this research is to find out: (1) Henna is made one of the sources of income in community economic empowerment in the henna community. (2) The henna community in Mersam sub-district has very few members, and does not understand the management of its economic empowerment efforts in the field of henna services. This research is a qualitative description research, with the subjects, namely, the henna community, henna services, and community economic empowerment in the object area of Mersam sub-district. The data analysis technique uses interactive analysis with steps, namely data reduction, data presentation, and conclusion drawing. The results of this study indicate that: (1) Henna is made one of the sources of income in community economic empowerment in the henna community. That is, with efforts to increase economic awareness, creativity, develop or empower the community economy. (2) The obstacles faced by the henna community as a source of income. Namely, information provision, community institutional development, efforts to improve the economy in the henna community.
The Effect of Company Size, Profitability and Audit Committee on Audit Delays in Property and Real Estate Companies Listed on the Indonesian Sharia Stock Index (ISSI) in 2022-2024 Sribatul Islambiah; Rofiqoh Ferawati
International Journal of Economics, Business and Innovation Research Vol. 5 No. 02 (2026): February - March, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i02.2987

Abstract

This study aims to analyze the influence of company size, profitability, and audit committee on audit delays in property and real estate companies listed on the Indonesian Sharia Stock Index (ISSI) in 2022–2024. Audit delay is the time difference between the closing date of the company's financial year and the date of issuance of the audit report, which reflects the timeliness of the delivery of financial information to stakeholders. This study uses a quantitative approach with the purposive sampling method, so that a sample of companies that have experienced delays in publishing annual financial statements during the research period is obtained. The data used is secondary data in the form of annual financial statements obtained from the Indonesia Stock Exchange. The data analysis technique used was multiple linear regression analysis with the help of statistical software, namely Eviews 12. The results showed that partially company size, profitability and audit committee had no effect on audit audit while simultaneously company size, profitability and audit committee had an effect on audit delay. Thus, the results of this study are expected to provide empirical evidence regarding the factors that affect audit delays and become a consideration for company management in improving the timeliness of financial reporting. In addition, this research is also expected to be a reference for investors and related parties in making economic decisions based on sharia principles.