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Analisis Akuntabilitas dan Transparansi pada Organisasi Pengelola Zakat dalam Memaksimalkan Potensi Zakat Ruslan Abdul Ghofur; Suhendar Suhendar
Jurnal Ilmiah Ekonomi Islam Vol 7, No 3 (2021): JIEI : Vol. 7, No. 3, 2021
Publisher : ITB AAS INDONESIA Surakarta

This research is motivated by the low realization of zakat collection because muzakki still have doubts about the existence of BAZ or LAZ, in distributing zakat to those who are entitled. This study aims to analyze the Accountability and Transparency of the Zakat Management Organization in Maximizing the Potential of Zakat. Accountability is realized by the presence of transaction evidence and witnesses during the recording process in the management of zakat funds. Meanwhile, transparency is a principle that gives freedom and guarantees everyone to get information related to the organization of the organization. This research uses a qualitative field approach based on qualitative descriptive. The data sources in this study are primary data and secondary data. This research was conducted approximately one year from June 2019 - July 2020. The data collection techniques in this study were interviews, structured interviews, semi-structured interviews and unstructured interviews. Data analysis techniques in this study were data reduction, data exposure and conclusion drawing. The results showed that BAZNAS Lampung and Banten Provinces were accountable and transparent in managing Zakat funds.

Peran Zakat dalam Pertumbuhan Ekonomi di Provinsi Lampung (Studi pada Baznas Kota Bandar Lampung) Moh. Bahrudin; Agus Kurniawan; Suhendar Suhendar
Jurnal Ilmiah Ekonomi Islam Vol 8, No 2 (2022): JIEI
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i2.5740

This study was conducted to determine and analyze the role of zakat in economic growth in Lampung Province. The method used in this study is a descriptive method with a qualitative approach. The data used in this study are primary and secondary data. The population in this study is the mustahiq zakat in Bandar Lampung City. The sample in this study was the mustahiq recipients of the productive zakat program in Bandar Lampung City with purposive sampling technique. The primary data in this study were obtained from the results of filling out questionnaires and interviews. Secondary data in the form of BAZNAS report documentation Bandar Lampung City. The primary data questionnaire used has been tested for validity and reliability. The collected data is analyzed by referring to qualitative data analysis techniques which include 1) data collection, 2) data reduction, 3) data presentation and 4) drawing conclusions. The results of this study generally explain that in general zakat plays a role in encouraging economic growth. The roles of zakat include 1) as an additional source of income, 2) additional productive capital and 3) additional education and health costs.

PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN PERDAGANGAN ECERAN YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2016-2020 Meita Sekar Sari; Arie Sarjono Idris; Dewi Silvia; Suhendar Suhendar; Nur Salma; Ines Aryani
JURNAL ILMIAH EDUNOMIKA Vol 6, No 2 (2022): EDUNOMIKA : Vol. 06, No. 02, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v6i2.4924

This study aims to determine the results of the effect of profitability and liquidity on financial distress with capital structure as a moderating variable in retail trading companies listed on the Indonesia Stock Exchange for the 2016- 2020 period. The sample used in this study amounted to 11 retail trading companies listed on the IDX. This study uses quantitative informasi and the type of informasi used in this study is secondary informasi in the form of company financial statements obtained from the official web of the Indonesia Stock Exchange. Based on the results of statistical tests using the SPSS 25 program, it can be concluded that: 1) Profitability proxied to ROA has a positive and significant effect on financial distress in retail trading companies listed on the Indonesia Stock Exchange for the 2016- 2020 period. 2) Liquidity as proxied by the Current Ratio has a negative and significant effect on financial distress in retail trading companies listed on the Indonesia Stock Exchange for the 2016- 2020 period. 3) ROA and Current Ratio simultaneously have a significant and significant effect on financial distress. 4) Capital structure moderates the effect of ROA on financial distress by weakening indications of bankruptcy. 5) Capital structure moderates the effect of the Current Ratio on Financial distress by weakening the indication of bankruptcy.

Analysis of the influence of internal control and competence of village apparatuses on village fund management fraud Rudi Ginting; Suhendar Suhendar; Wildoms Sahusilawane; Mekar Meilisa Amalia; Rahmat Jatnika
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i5.1033

This research is motivated by the importance of preventing fraud in village fund management. This study aims to analyze the effect of internal control and competence of village apparatus on village fund management fraud. This research method is a descriptive method with a quantitative approach. The population in this study is all village apparatus in Indonesia. The sample for this research was 100 village officials who were taken by purposive sampling. The data source used in this study is primary data from the results of distributing questionnaires via Google form to the village heads who are the sample. The collected data was processed and analyzed with the help of Excel and SPSS version 24. The results of this study indicate that 1) internal control partially has a positive and significant effect on fraud in the management of village funds, 2) competence of village apparatus partially has a positive and significant effect on fraud in the management of funds village, and 3) internal control and competence of village apparatus simultaneously have a positive and significant effect on village fund management fraud. These findings imply that if the village government wants to prevent fraud in managing village funds, then the village government must improve internal control and the competence of village apparatus.

The Role of Sustainability Accounting: Environmental, Social and Economic Accountability Suhendar; Inova Fitri Siregar; Ridwansyah
International Journal of Economics (IJEC) Vol. 2 No. 2 (2023): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v2i2.582

The aim of this study to get empirical evidence about how the role of sustainability accounting is seen from the accountant's point of view on its social, environmental and economic accountability, then how is the readiness of academics, accountants, stakeholders in achieving the implementation of design guidelines for measuring, recording, reporting and presenting sustainability accounting. With proper design, measurement and application, it is hoped that the implementation of sustainable accounting and sustainable reporting will have a significant positive impact on the development of accounting both as a science and as an engineering technology. The second is the accounting profession or accounting graduates in job development or professions. Third, increasing the strategic role of accounting information in business, economic, political, social, legal. The method in this study was to use quantitative and qualitative methods with purposive sampling and multiple regression methods, where the determination of the sample used several criteria, namely accounting lecturers and accountants in Riau Province, then there were 142 accounting lecturers and accountants who were included in this category. The results of the study show the influence of the role of sustainability accounting on accountability in environmental aspects and reporting of sustainability accounting information while in the economic and social aspects there is no influence on the role of sustainability accounting.

DETERMINANT CORPORATE GOVERNANCE AND OWNERSHIP STRUCTURE IN INCREASING THE COMPANY'S FINANCIAL PERFORMANCE Suhendar Suhendar; Wildoms Sahusilawane; Teguh Setiawan Wibowo; Irwan Moridu; Inova Fitri Siregar
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8410

This research is motivated by the importance of the company's financial performance as a decision-making material for stakeholders. This study aims to identify and analyze the Determinants of Corporate Governance and Ownership Structure in Improving Corporate Financial Performance. This research method is descriptive with a quantitative approach. The population in this study are all property companies listed on the IDX for 2018-2021. The sample of this research is 15 companies according to the criteria. Research data was obtained from the annual report for the 2018-2021 period. The analytical method used is panel data regression analysis with Eviews for Windows version 9.0 software. The results showed that 1) Corporate governance has a positive and significant effect on the company's financial performance, 2) Ownership structure has a positive and significant effect on the company's financial performance, and 3) Corporate governance and ownership structure have a positive and significant effect on the company's financial performance. The findings of this study indicate that if a company wants to improve its financial performance, the company must improve its corporate governance and ownership structure.

PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN PERDAGANGAN ECERAN YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2016-2020 Meita Sekar Sari; Arie Sarjono Idris; Dewi Silvia; Suhendar Suhendar; Nur Salma; Ines Aryani
JURNAL ILMIAH EDUNOMIKA Vol 6, No 2 (2022): EDUNOMIKA : Vol. 06, No. 02, 2022
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v6i2.4924

This study aims to determine the results of the effect of profitability and liquidity on financial distress with capital structure as a moderating variable in retail trading companies listed on the Indonesia Stock Exchange for the 2016- 2020 period. The sample used in this study amounted to 11 retail trading companies listed on the IDX. This study uses quantitative informasi and the type of informasi used in this study is secondary informasi in the form of company financial statements obtained from the official web of the Indonesia Stock Exchange. Based on the results of statistical tests using the SPSS 25 program, it can be concluded that: 1) Profitability proxied to ROA has a positive and significant effect on financial distress in retail trading companies listed on the Indonesia Stock Exchange for the 2016- 2020 period. 2) Liquidity as proxied by the Current Ratio has a negative and significant effect on financial distress in retail trading companies listed on the Indonesia Stock Exchange for the 2016- 2020 period. 3) ROA and Current Ratio simultaneously have a significant and significant effect on financial distress. 4) Capital structure moderates the effect of ROA on financial distress by weakening indications of bankruptcy. 5) Capital structure moderates the effect of the Current Ratio on Financial distress by weakening the indication of bankruptcy.

PENINGKATAN LOYALITAS PELANGGAN MELALUI PERCEIVED VALUE DENGAN SWITCHING COSTS SEBAGAI VARIABEL MODERASI Muh. Syaiful Saehu; Suhendar Suhendar; Bahtiar Efendi; Ni Luh Ketut Ayu Sudha Sucandrawati; Ayi Maulana
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11333

Era perkembangan zaman begitu kompleks dan semakin kuatnya dunia bisnis membuat setiap perusahaan harus mampu mengelola hubungan dengan pelanggan dan meningkatkan daya saing perusahaan di pasar yang kompetitif melalui hubungan antara perceived value dan loyalitas pelanggan, dengan mempertimbangkan peran switching costs sebagai variabel moderasi. Penelitian ini bertujuan untuk mengkaji hubungan antara perceived value dan loyalitas pelanggan, dengan mempertimbangkan peran switching costs sebagai variabel moderasi. Metode penelitian ini adalah kuantitatif dengan sampel penelitian sebanyak 100 pelanggan dengan teknik pengumpul data dengan kuesioner melalui google form. Kuesioner yang digunakan sudah dilakukan uji validitas dan reliabilitas. Data yang terkumpul di analisis dengan uji asumsi klsik dan uji regresi dan uji sobel dengan microsoft excel dan SPSS versi. 26. Hasil penelitian ini menunjukan bahwa 1) Perceived value memiliki pengaruh positif dan signifikan terhadap loyalitas pelanggan dan 2) Switching Costs memoderasi pengaruh Perceived Value terhadap loyalitas pelanggan.

Analysis Of The Implementation Of Zakat And Infaq/Alms Accounting Based On Psak 109 Concerning Zakat And Infaq/Alms Accounting (Study At Baznas Tanggamus Regency) Novanza Hasan; Any Eliza; Suhendar Suhendar; Nurlaili Nurlaili; Kamaluddin Nurdin Marjuni
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i1.4979

Zakat is part of the pillars of Islam, namely the third pillar of Islam. Zakat is an obligatory and important act of worship. There are many verses in the Qur'an that explain zakat along with other obligatory acts of worship, namely the shahada, prayer, fasting and pilgrimage for those who are able. 109. This research aims to determine the zakat accounting standards at BAZNAS Tanggamus Regency and to understand their suitability for zakat accounting standards based on the Statement of Financial Accounting Standards (PSAK) No. 109 .This research method is a qualitative research method with a comparative descriptive approach. The data collection method used in this research uses observation, interviews and documentation methods. Meanwhile, data analysis uses comparative descriptive.The results of this research can be concluded that BAZNAS Tanggamus Regency has not implemented PSAK No. 109 Concerning Accounting for Zakat, Infaq/Shadaqah. This can be proven by the non-compliance of the 4 indicators listed in PSAK No. 109, namely recognition, measurement after recognition, presentation and disclosure. This is motivated by the recent educational background of employees and staff who work at BAZNAS Tanggamus Regency. The average educational background of employees and staff is a religious graduate, and the lack of finance staff is the reason why PSAK No. 1 has not been implemented. 109, as well as minimal government supervision and outreach regarding PSAK No. 109 Concerning Zakat, Infaq/Shadaqah Accounting for BAZNAS Tanggamus Regency

ANALISIS PENGARUH PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA BANDAR LAMPUNG Suhendar Suhendar
JURNAL ILMIAH EDUNOMIKA Vol 7, No 1 (2023): EDUNOMIKA : Vol. 07, No. 01, 2023
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i1.6893

The purpose of this study was to examine and analyze the effect of tax knowledge on SME taxpayer compliance in Bandar Lampung City. The research method used is the explanatory method. The population in this study were SMEs in Bandar Lampung City with a total sample of 100 respondents. The sampling technique used is simple random sampling. The data collection technique used is a questionnaire using a Likert instrument measuring scale. The data analysis technique used is Simple Linear Regression. The results showed that there was a positive and significant effect on the level of tax knowledge on the level of compliance of SME taxpayers in Bandar Lampung City. Thus, to improve taxpayer compliance in Bandar Lampung City, the government and society need to increase tax knowledge.

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