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Journal : Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi

PERSEPSI GURU DAN WALI MURID TERHADAP BANK SYARIAH (STUDI KASUS PAUD BUNGA MURNI KOTA BENGKULU) Subandrio Subandrio; Dharma Setiawan; Chairul Suhendra; Amir Mukadar; Zuriah Zuriah
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 4 No. 1 (2023): Edisi Juni 2023
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v4i1.5477

Abstract

Persepsi guru dan wali murid terhadap bank syariah cukup beragam, baik mengenai bunga bank, sistem bagi hasil, jual beli dan sewa, serta perilaku yang muncul karena berbagai alasan. Perkembangan bank syariah perlu mendapat perhatian dari semua pihak yang terlibat, baik akademisi maupun praktisi demi pengembangan bank syariah di masa mendatang. Populasi dalam penelitian ini adalah kepala sekolah dan guru PAUD BungaMurni. Sampel penelitian ini adalah wali siswa PAUD BungaMurni. Penelitian ini merupakan penelitian kualitatif yaitu penelitian yang dilakukan di lapangan untuk memperoleh data-data yang diperlukan dan penelitian yang objeknya mengenai gejala atau peristiwa yang terjadi pada suatu kelompok masyarakat. Persepsi negatif guru dan wali murid PAUD Bunga Murni menyebabkan kurangnya minat menjadi nasabah bank syariah. Selain itu persepsi guru dan wali murid masih sangat rendah dalam mengenal produk perbankan syariah, hal ini disebabkan kurangnya sosialisasi dan promosi dari bank syariah, sehingga banyak pihak dari masyarakat yang belum memutuskan untuk menggunakan atau bertransaksi di bank Islam. Kata Kunci:  Persepsi, Guru dan Wali Murid, Bank Syariah
PENGARUH KOMITE AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN BUMN DI INDONESIA Pedi Riswandi; Rina Yuniarti; Subandrio Subandrio
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6526

Abstract

This study aims to analyze and determine the effect of good corporate governance and audit fees on audit quality in state-owned companies listed on the Indonesia Stock Exchange in 2018-2023. This type of research is quantitative research. The sampling technique uses purposive sampling techniques with a total research sample of 75 companies. This research uses secondary data obtained through the company's annual report and financial statements during the 2018-2023 period. The analysis technique used is logistic regression analysis. The results of the study using SPSS version 25 showed that: (1) Audit committee has a negative and insignificant effect on audit quality, (2) Audit fees have a positive and significant effect on quality. Keywords: Institutional Ownership, Audit Committee, Audit Fee, Audit Quality.
PERSEPSI MASYARAKAT TERHADAP BANK SYARIAH (STUDI KASUS DI DESA TANJUNG AGUNG KECAMATAN TANJUNG AGUNG PALIK KABUPATEN BENGKULU UTARA) Dharma Setiawan; Novi Permata Novi Permata; Amir Mukadar; Subandrio Subandrio
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6553

Abstract

This research is qualitative research. The data analysis technique used uses interactive analysis techniques, in which there are three components, namely data reduction, data presentation and conclusion drawing. The results of this research identify that it is very important to disseminate information to the community about the Vision and Mission of Sharia Banking, especially for the people of Tanjung Agung village, Tanjung Agung Palik District, North Bengkulu Regency, with a population of 1,511 people. It turns out that there are still many who do not understand or comprehend Islamic banking and the systems used. within the Islamic bank itself. Due to the lack of socialization from sharia banks towards the community, especially the people of Tanjung Agung village, Tanjung Agung Palik District, North Bengkulu Regency, this has made people less interested in sharia banks and prefer conventional banks for the reason that they first knew about the existence of conventional banks. Keywords: Public Perception, Sharia Bank