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All Journal Jurnal Ilmiah Mahasiswa FEB AKTSAR: Jurnal Akuntansi Syariah Jurnal Tabarru': Islamic Banking and Finance IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Akuntansi'45 Talaa : Journal of Islamic Finance Gemilang: Jurnal Manajemen dan Akuntansi Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Kendali Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntansi Sektor Publik Jurnal Manajemen Bisnis dan Keuangan Jurnal Ekonomi, Manajemen, Akuntansi
Siti Asiam
Sekolah Tinggi Agama Islam Negeri (STAIN) Bengkalis
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Biaya Tenaga Kerja Langsung dan Kos Barang Terjual terhadap Sticky Costs pada Perusahaan Manufaktur Nurin Naimatun Naimah; Siti Asiam
Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i2.1436

Abstract

This research aims to determine the sticky costs behavior that occurs in manufacturing companies listed on the Indonesia Stock Exchange. The behavior of sticky costs in this research is seen from sales, general and administration costs which are categorized into several industry groups to see the degree of sticky costs for each industry group per year. Apart from that, the factors that influence sticky costs include direct labor costs and overhead costs. goods sold. The research method used is multiple linear regression analysis which is measured using the Anderson, Banker and Janakiraman equations. The sample was determined based on the purposive sampling method with a total of 65 research samples obtained during the 2017-2019 period. The results of this research are that all manufacturing companies in Indonesia have sticky costs behavior. The largest and smallest degrees of sticky costs occur in the textile, garment and footwear sectors and others. This proves that management in companies in these sectors is inconsistent in monitoring and controlling sales, general and administrative costs. Then regarding the influence of direct labor costs and the cost of goods sold is as follows: 1) Direct labor costs have no effect on sticky costs, 2) Cost of goods sold has no effect on sticky costs.
Comparative Analysis of Economic Growth in Countries Implementing Conventional Versus Islamic Financial Systems Firdaus, Firdaus; Ilham, Muhammad; Asiam, Siti; Nurbaiti, Nurbaiti; Nasution, Yenni Samri Juliati
Talaa : Journal of Islamic Finance Vol. 4 No. 1: June 2024
Publisher : Department of Sharia Financial Management, Institut Agama Islam Negeri Sultan Amai Gorontalo, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/talaa.v4i1.747

Abstract

This research is motivated by the global economic growth that moves volatile and the vulnerability of the conventional financial system to the recession that hit the last few decades and the Islamic financial system that is still not well implemented in Muslim-majority countries. This study analyzes the comparison of economic growth for countries that implement Islamic and conventional financial systems. The sample is 10 countries with the largest Islamic financial assets and 10 largest countries that implement conventional financial systems. Independent t-test/Mann Whitney test is used for hypothesis testing. The results of this study show that there is no difference in economic growth for countries that apply Islamic and conventional financial systems. This is due to the relatively small size of the Islamic financial ecosystem and its incomplete implementataion in many Muslim-majority countries.
ANALYSIS OF THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES (SAK EMKM) IN BENGKALIS SUBDISTRICT Sasmita, Ayu; Asiam, Siti
MBISKU: Jurnal Manajemen Bisnis dan Keuangan Vol. 2 No. 1 (2025): MBisKu, January 2025
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56633/mbisku.v2i1.1013

Abstract

Indonesia as a developing country prioritizes its economic growth because of the many jobs created, the Micro, Small, and Medium Enterprises (MSMEs) sector is important for the Indonesian economy. Along with the progress of MSMEs in compiling financial reports, Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) have been introduced. SAK EMKM, which is regulated by the Indonesian Institute of Accountants (IAI) and has been effectively enforced since January 1, 2018. This is intended to enable MSMEs to prepare and audit their own financial reports. Although simple, the standard does not significantly change the principles that are generally applied today. This study focuses on 1) how the implementation of SAK EMKM is at MSME Ilham Market, and 2) what are the obstacles in the implementation of SAK at MSME Ilham Market. The purpose of this study is to determine the implementation of SAK EMKM at MSME Ilham Market and to determine the obstacles in the implementation of SAK EMKM at MSME Ilham Market. The research method uses a qualitative approach with field studies through observation, interviews, and documentation, as well as data analysis with data reduction, data presentation, and verification. Data validity is obtained through source triangulation. The results of the study indicate that the financial reports that have been carried out by Toko Ilham Market have not been implemented in accordance with the provisions of the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The obstacles experienced by Toko Ilham Market in implementing the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) include the lack of human resources who have knowledge of SAK EMKM and the absence of socialization and training of SAK EMKM in MSMEs..
Pengaruh Manajemen Zakat Dan Transparansi Laporan Keuangan Terhadap Kepercayaan Muzakki Pada Baznas Kabupaten Bengkalis Nurhafizah Nurhafizah; Siti Asiam
AKUNTANSI 45 Vol. 2 No. 2 (2021): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v2i2.1207

Abstract

The purposes of this research are to determine the effect of zakat management and transparency of financial reports on muzakki's trust. This type of research is quantitative research with a descriptive approach. Questionnaires are used to collect data. The population in this study is all muzakki in BAZNAS Bengkalis Regency in 2019, totaling 1203 muzakki. In analyzing the data, researchers used multiple linear regression analysis. The result of the regression analysis is that the tcount value for the zakat management variable is 2.515> 1.98667 and the sig value is 0.014 <0.05, which means that zakat management has an effect on muzakki's trust. The tcount value of the variable transparency of financial reports is 5.208> 1.98667 and the sig value is 0.000 <0.05. So it can be concluded that the transparency variable of financial statements has an effect on muzakki's trust. Regression analysis shows that the Fcount value is 66,000> 3.10, which means that the zakat management variable and the transparency of financial statements have a simultaneous effect on muzakki's trust.
Akuntansi Dalam Perspektif Budaya Melayu: Sebuah Studi Etnografi Pada Masyarakat Bengkalis Siti Asiam
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.4630

Abstract

Penelitian ini bertujuan untuk mengeksplorasi dan memahami praktik akuntansi dalam perspektif budaya Melayu, dengan fokus khusus pada masyarakat Bengkalis. Metode etnografi digunakan untuk menggali bagaimana nilai-nilai budaya Melayu mempengaruhi dan membentuk praktik akuntansi di komunitas ini. Data dikumpulkan melalui observasi partisipatif, wawancara mendalam, dan analisis dokumen lokal. Hasil penelitian menunjukkan bahwa praktik akuntansi di masyarakat Bengkalis tidak hanya berfungsi sebagai alat pencatatan dan pelaporan keuangan, tetapi juga sebagai sarana untuk menjaga keharmonisan sosial dan nilai-nilai tradisional. Nilai-nilai seperti gotong royong, keadilan, dan kepercayaan menjadi landasan utama dalam pengambilan keputusan akuntansi. Penelitian ini menggarisbawahi pentingnya memahami konteks budaya dalam penerapan praktik akuntansi dan menawarkan wawasan bagi pengembangan teori akuntansi yang lebih inklusif dan kontekstual. Temuan ini diharapkan dapat memberikan kontribusi terhadap literatur akuntansi budaya serta memberikan panduan praktis bagi para akuntan dan pembuat kebijakan dalam mengintegrasikan nilai-nilai budaya dalam praktik akuntansi di berbagai komunitas.
COMPATIBILITY OF CAMELS AS MEASUREMENTS INSTRUMENTS OF SHARIA BANK PERFORMANCE ON JUSTICE IN ISLAMIC PERSPECTIVES Asiam, Siti
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research has the purpose to analyze the compatibility of CAMELS as measurement instruments of sharia banks performance on justice that is based on Islamic perspectives based on the theory of paired epistemology and through analysis of the materialistic aspect with the spiritualistic aspect by using a qualitative method and document studies. The result of this research concluded that the assessment components of CAMELS that is stated in Peraturan Bank Indonesia Nomor: 9/1/PBI/2007 and Surat Edaran Bank Indonesia No.9/24/DPbS do not fulfill the justice based on justice in paired epistemology theory. This is because there is not yet a formulated standard that is suitable for sharia banks.   Key Words: CAMELS, Justice, Material, Spiritual, Paired Epistemology
Co-Authors Ari Kamayanti Dia Maya Sari Firdaus Firdaus Indradewa, Rhian Mega Selvia Muhammad Ilham Nur Azlina Nur Azlina Nurhafizah Nurhafizah Nurin Naimatun Naimah Nurin Naimatun Naimah Ririn Rahmawati Sasmita, Ayu YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Zavia Mimy Safitri