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Contribution of Islamic Capital Market to National Capital Market Dini Selasi; Muzayyanah Muzayyanah; Itat Tatmimah; Fitriya Sari; Rini Indriyani
INCOME: Innovation of Economics and Management Vol. 2 No. 1 (2022): June
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/income.v2i1.2558

Abstract

Investing in the Islamic capital market has two objectives, namely by continuing to search for the world but not leaving the hereafter, namely by maintaining the satisfaction because it has been screened and supervised by OJK, DSN MUI. This study uses qualitative research methods, using secondary data, the analysis is carried out at the time of collecting data and when the data has been collected so as to get a solution and draw conclusions. The results obtained show that there is a high contribution from the Islamic capital market to the development of the national capital market through developments in Islamic capital market instruments such as Islamic stocks, corporate sukuk and state Islamic securities as well as through Islamic mutual funds which provide positive values ​​for the development of the national capital market.
THE INFLUENCE FINANCIAL LITERACY, FINANCIAL INCLUSION AND APPLICATION EMKM SAK TO MSME PERFORMANCE (CASE STUDY IN PANGURAGAN SUB-DISTRICT): Putri Salmah; Itat Tatmimah; Muzayyanah; Saeful Huda Mubaarok; Mohamad Djadjuli
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

Purpose of the study to analyze the effect of financial literacy, financial inclusion and the application SAK EMKM on the performance of UMKM in Panguragan District, Cirebon Regency. In this study, researchers also measured the level of financial literacy, financial inclusion and the application of SAK EMKM to UMKM in Panguragan . The research sample is the owners and managers of MSMEs Panguragan.  research uses quantitative methods. The data collection method purposive sampling and multiple linear regression analysis. The results of this study indicate that there is no effect of financial literacy on the performance of MSMEs and there is an effect of financial inclusion and the application of SAK EMKM on the performance of MSMEs. Simultaneously there is an influence between financial literacy, financial inclusion and the application of SAK EMKM on the performance of MSMEs. Variables of financial literacy, financial inclusion and implementation of SAK EMKM show a percentage of 42.1% and the remaining 57.9% is explained by other variables. The level of financial literacy, financial inclusion and the application of SAK EMKM to the performance of MSMEs in Panguragan is still relatively low.
The Effect of Accounting Information Technology, Competence and Training on the Quality of Bumdes Financial Statements in Supporting Governance and Tourism Village Development Muzayyanah; Tri Erie Wardhani; Yanthi Setyawati; Itat Tatmimah; Liony Veronica
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.904

Abstract

This study aims to analyze the influence of accounting information technology, competence, and training on the quality of financial statements of Village-Owned Enterprises (BUMDes) in supporting governance and the development of tourist villages in Dukupuntang District, Cirebon Regency. The novelty of this research lies in the integration of three independent variables that were previously studied separately, now examined simultaneously in relation to the quality of BUMDes financial reporting. This research employs a quantitative approach with an explanatory design. Data were collected through questionnaires distributed to 62 active BUMDes managers in the Dukupuntang area. The data were analyzed using multiple linear regression with the help of SPSS software. The findings indicate that accounting information technology and training do not have a significant influence on the quality of BUMDes financial statements, whereas human resource competence has a positive and significant effect. The conclusion of this study emphasizes the importance of enhancing competence as a key factor in improving the quality of BUMDes financial reports. Theoretically, these findings support stewardship theory and broaden the understanding of competence’s role within public sector accountability systems. Practically, the study implies the need to strengthen the capacity of BUMDes managers through structured and continuous development programs.