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Analisis Faktor yang Menjadi Alasan Nasabah Memilih Deposito Mudharabah di BPRS XYZ Julia Noermawati Eka Satyarini
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 7, No 2 (2017)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.671 KB) | DOI: 10.21927/jesi.2017.7(2).120-127

Abstract

 This research aims to explain what factors into the reasons customers choose deposit in BPRS XYZ and the sample used is that customers save their money in the form of deposit. There were 33 questionnaires from respondents who may be samples of research and then use Chocran Q Test method to analyze the data. Based on the result of the research can be conclude that customers who deposit fund in the form of deposits have different reason factor. It this can be seen from the result of acalculation that shows Q countdown (36.00) > Q table (12.592) which means refused table Ho. And the results can also be seen that the most dominant factor is the factors owned by customers and security service with the same percentage (93.94).
The Role of Internal Audit in Preventing Mosque Financial Reporting Fraud at the Grand Mosque as a Sharia Tourism Destination in Soloraya Julia Noermawati Eka Satyarini; Rozikan, Rozikan; Wahyu Wismawati; Maddani Akhsa Nulyani
International Journal of Economics, Business and Innovation Research Vol. 4 No. 01 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

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

Abstract

Mosque as a non-profit organization, plays a pivotal role in its function as a place of worship. Additionally, it serves a significant role in supporting social activities, tourism, education, and other activities in accordance with Islamic law. To address the demands of transparency and accountability, it is imperative that mosques prepare accurate financial reports in accordance with relevant accounting standards. However, the implementation of these practices is often hindered by limited resources. This study aims to analyze the role of internal audit in preventing fraudulent financial reporting of mosques in accordance with relevant accounting standards, with a focus on the grand mosques of sharia tourism destinations in Soloraya, namely Al-Falah Sragen Grand Mosque, Madaniyah Grand Mosque Karanganyar, and Al-Aqsha Mosque Klaten. This research uses descriptive qualitative methods with primary and secondary data as sources through observation, interviews, and documentation. The results indicated that while the mosques have prepared financial statements in accordance with sharia accounting principles, such as accountability, fairness, and truth, their accounting practices are not yet fully aligned with the accounting standards of non-profit entities. Internal audits, though still rudimentary in some mosques, contribute to fraud prevention by providing basic oversight mechanisms. The involvement of professional organizations like LAZISMU at Masjid Raya Al-Falah Sragen exemplifies effective financial management. However, other mosques rely on simpler approval mechanisms by mosque management or local government supervision.
The Effect of Debt-Based Financing and Equity-Based Financing on Profitability of Islamic Banks in Indonesia Wahyudi, Rofiul; Aulia Arifatu Diniyya; Julia Noermawati Eka Satyarini; Lu’liyatul Mutmainah; Sri Maulida
International Journal of Islamic Business and Economics (IJIBEC) Vol 4 No 2 (2020): Volume 4 Nomor 2 Tahun 2020
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v4i2.2771

Abstract

This study's main objective was to investigate the equity-based financing and debt-based financing on the profitability of Islamic banking in Indonesia. This research was expected to provide contribution to both theoretical and practical dimensions. Based on the theoretical dimension, this study can provide evidence whether equity-based financing and debt-based financing affect profitability of Islamic banking. Meanwhile, based on practical dimension, Islamic banks in Indonesia can determine their extensive profitability and, in turn, the competitiveness of Islamic banks is able to be developed in line or even better than that of conventional banks. The data were analyzed using a panel regression technique with data time series and cross-section. Furthermore, the panel data model was estimated by common effect, fixed effect, and random effect. The result of this study showed that equity-based financing partially did not affect ROE. At the same time, debt-based financing affected ROE of Islamicbanks. Equity-based financing and debt-based financing partially did not affect ROA of Islamic banks. However, The test results of both independent variables, consisting of equity-based financing and debt-based financing, simultaneously had a strong influence on the dependent variable, that is, profitability, as measured by ROA and ROE.