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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Akubis: Jurnal Akuntansi dan Bisnis Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Nusantara Hasana Journal Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Gemilang: Jurnal Manajemen dan Akuntansi Journal of Student Research Jurnal Mutiara Ilmu Akuntansi Jurnal Publikasi Ilmu Manajemen Jurnal Manajemen Riset Inovasi Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Inovasi Ekonomi Syariah dan Akuntansi JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Bisnis, Ekonomi Syariah dan Pajak
Elyanti Rosmanidar
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Nursing Public Health Social Sciences Other

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ANALISIS PENGELOLAAN ZAKAT PRODUKTIF PADA BAZNAS KABUPATEN SAROLANGUN muhammad ivan septian; Elyanti rosmanidar; Ahsan putra hafiz
Journal of Student Research Vol. 2 No. 1 (2024): Januari: Journal of Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v2i1.2600

Abstract

This research focuses on "Analysis of Productive Zakat Management at BAZNAS Sarolangun Regency". The research aims to find out how effective productive zakat management is and the suitability of its implementation with Law No. 23 of 2011 concerning zakat management. This research uses a qualitative type of descriptive research with a case study approach. This research uses two data sources, namely primary data in the form of interviews and secondary data in the form of book references and the internet/or official website related to this research. This type of research uses data collection, namely interview techniques, field observation and documentation. The results of the research show that the management of productive zakat at BAZNAS Sarolangun Regency is largely in accordance with Law Number 23 of 2011 with several things that need to be improved to make it more effective, such as a lack of supervision due to the lack of members from BAZNAS Sarolangun Regency
Pendekatan Fraud Hexagon Model terhadap Indikasi Kecurangan Laporan Keuangan pada PT.Wijaya Karya (Persero) Tbk Tsamarah, Niki; Elyanti Rosmanidar
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Akubis : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.95

Abstract

PT Wijaya Karya (Persero) Tbk, which consistently shows low in financial performance, has led to allegations of fraudulent financial statements behind this research. The main objective and focus of the research is to analyze indications of fraudulent financial statements at PT Wijaya Karya (Persero) Tbk using the fraud hexagon model. The type of data used in this research is secondary data in the form of annual reports from 2016-2023 which come from the official website of PT Wijaya Karya (Persero) Tbk. The analysis technique in this research is qualitative with a descriptive approach. Based on the research findings, the Fraud Hexagon Model consists of 6 elements, where Stimulus (ROA) can detect indications of fraudulent financial statements. Meanwhile, capability (change of directors), collusion (concurrent positions), opportunity (BDOUT), Rationalization (change of auditors), and Ego (frequency of CEO photos in the annual report) cannot detect fraudulent financial statements at PT Wijaya Karya (Persero) Tbk.  
ANALISIS IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) PADA PENYUSUNAN LAPORAN KEUANGAN UMKM (STUDI PADA CAFE D’QAISAR) Abdul Manaf; Elyanti Rosmanidar; Marissa Putriana
Nusantara Hasana Journal Vol. 5 No. 11 (2026): Nusantara Hasana Journal, April 2026
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i11.2012

Abstract

This Study Aims To Analyze The Implementation Of Financial Accounting Standards For Micro, Small, And Medium Entities (SAK EMKM) In The Preparation Of Financial Statements At Cafe D’qaisar, Jambi City. This Research Uses A Descriptive Qualitative Method With A Case Study Approach. Data Were Collected Through Interviews, Observations, And Documentation. The Analysis Employed The Dean J. Champion Formula To Measure The Level Of Compliance.The Results Show That The Implementation Of Sak Emkm At Cafe D’qaisar Has Not Been Fully Carried Out. The Measurement Aspect Reached 100% Compliance, And The Recognition Aspect Reached 80%. However, The Presentation Aspect Only Reached 40% Due To The Absence Of Depreciation Expense Recognition And The Lack Of Notes To Financial Statements (Calk). The Main Obstacles Include Limited Accounting Knowledge Of The Owner, Focus On Daily Operational Activities, And The Perception That Accounting Standards Are Complex.Therefore, This Study Suggests The Use Of Digital Accounting Applications To Improve Financial Reporting Quality In Accordance With SAK EMKM.
Co-Authors ABDUL MANAF Agusriandi, Agusriandi Ahsan Putra Hafiz Ardiyansah Ardiyansah Asrita Rahayu Utari Ayu Gusniasari Beid Fitrianova Andriani Bella Arisha Bima Afandy Daulay Dian Kurniasih Wahyusari Efriyadi Efriyadi Eja Armaz Hardi Erwin Saputra Siregar Ferri Saputra Tanjung Fredean Fahenzi Kholid Habriyanto Habriyanto Heni Pujiastuti Khairiyani Khairiyani Laily Ifazah Lina Permata Sari M Randi Saputra M. Taufik Ridho Melvy Aulia Putri Nasution Mohammad Orinaldi muhammad ivan septian Nadia Sulistiawati Neneng Sudharyati Nina Marlina Nufitri Martaliah Nur Azizah Nur fahmi Nurfitri Martaliah Putriana, Marissa Rabaiyah Rahma Dwi Frasansyah Rahmat Budi Permana Rahmatang Rahmatang Rani Ariska Pratiwi Rina Hartati Rinta Okta Sari Rizky Ayu Ananda Solichah Tri Sugiharto Tsamarah, Niki Usdeldi, Usdeldi Wage Suratman Winda Rosalia Yenti Yuliana Safitri Zahratud Diniah