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Analisis Produk Keuangan Untuk Investasi Dimasa Pandemi Covid-19 Neneng Suryani
Ilmu Ekonomi Manajemen dan Akuntansi Vol 2, No 1 (2021): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Penelitian ini dilakukan untuk mengetahui pilihan invesatsi di masa pandemi Covid-19 dan faktor yang mendasari pilihan investasi tersebut. Metode pelitian yang digunakan dalam penelitian ini adalah metode deskriptif yang menjabarkan hasil dari survey yang dilakukan. Penelitian ini dilakukan selama 4 bulan yaitu April – Juli 2020. Dari hasil penelitian, responden dalam berinvesasi bersifat konservatif yaitu memilih resiko yang kecil dan berpikir jangka panjang, walaupun tingkat pendidikannya tinggi yang dapat berpikir rasional dengan kehidupan yang sudah mapan. Hasil penelitian juga menunjukkan bahwa responden yang melakukan pilihan investasi emas sebanyak 78%. Sedangkan faktor yang mendasari pemilihan tersebut yaitu resiko kecil dan jangka panjang sebanyak masing-masing 44% responden. Dengan masih berlangsungnya Pandemi Covid-19, penelitian tentang produk keuangan untuk investasi masih menjadi topik yang menarik. Direkomendasikan untuk dilakukan penelitian lanjutan dengan memperpanjang masa penelitian dan variabel yang digunakan. Dierkomendasikan juga untuk dilakukan penelitian tentang keterkaitan antara variabel-variabel tersebut.

Analisis Produk Pembiayaan Korporasi antara PT Bank Mandiri Tbk dan PT Bank Syariah Indonesia Tbk Neneng Suryani
Ilmu Ekonomi Manajemen dan Akuntansi Vol 3, No 1 (2022): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v3i1.1102

Penelitian ini dilakukan untuk mengetahui perbedaan pembiayaan korporasi antara PT Bank Mandiri Tbk dan PT Bank Syariah Indonesia Tbk. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif dengan menjabarkan produk pembiayaan antara kedua bank tersebut. Penelitian dilakukan dengan studi literatur dan dokumentasi. Hasil penelitian menunjukkan bahwa produk pembiayaan korporasi dari PT Bank Syariah Indonesia lebih tersegmentasi. Sedangkan produk pembiayaan PT. Bank Mandiri lebih bersifat umum. PT Bank Syariah Indonesia Tbk mempunyai potensi untuk tumbuh besar karena secara demografi masyarakat Indonesia mayoritas Muslim. PT Bank Syariah Indonesia dapat memberikan produk pembiayaan yang lebih beragam dan lebih spesifik segmentasi pasarnya. Penyaluran pembiayaan yang dilakukan oleh PT Bank Mandiri Tbk secara besaran jauh berbeda dibandingkan PT Bank Syariah Indonesia.

Analisis Tingkat Kepatuhan Pajak Dosen Universitas MH Thamrin dalam Pelaporan Surat Pemberitahuan Orang Pribadi (SPT OP) Neneng Suryani; Lily Nabilah
Ilmu Ekonomi Manajemen dan Akuntansi Vol 3, No 2 (2022): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v3i2.1335

Penelitian ini bertujuan untuk mengetahui rasio tingkat kepatuhan pajak dosen universitas MH Thamrin dalam pelporan Surat Pemberitahuan Orang Pribadi (SPT OP) tahun 2021. Metode penelitian yang di gunakan adalah metode deksriptif dan sumber data penelitian adalah data primer menggunakan kuesioner yang di distribusikan melalui google form. Obyek penelitian ini adalah dosen tetap Universitas MH Thamrin. Analisis data di lakukan dengan mengelompokkan berdasarkan kriteria dan di interprestasikan untuk mendapat kesimpulan. Hasil penelitian mendapatkan data 67 dosen yang melakukan pengisian kuesioner. Hasil penelitian menunjukkan bahwa tingkat pengetahuan perpajakan adalah 63% memiliki pengetahuan pajak dan 37% tidak memiliki pengetahuan pajak. Tingkat kepatuhan pelaporan perpajakan adalah 62% dosen menyatakan telah patuh melakukan pelaporan pajak SPT OP tahun 2021 secara konsisten dan 28% menyatakan tidak patuh melakukan pelaporan SPT OP. Pelaporan SPT OP melalui DJPonline.go.id sebesar 75%.

Financial Hijrah for Generation Z: Transformation of Mindset, Systems, and Sharia-Based Civilization through the Practitioner Goes to Campus Program with Bank Muamalat Indonesia and Students of the Faculty of Economics and Business, UMHT Murni Parembai; Sutrisno; Danarti Hariani; Neneng Suryani
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3500

Significant changes in Generation Z's financial behavior are the result of advances in digital technology. Ease of access to digital financial services, online transactions, and instant loan facilities, on the one hand, provides opportunities for increased financial inclusion, but on the other hand, gives rise to consumptive, wasteful behavior, poor financial planning, and a limited understanding of Sharia-based financial principles. These conditions demand strengthening Sharia financial literacy through a more contextual and applicable approach in higher education environments. This study aims to analyze the concept of Generation Z's financial migration as a transformation of mindset, system, and Sharia-based economic civilization through the Practitioner Goes to Campus program with Bank Muamalat Indonesia for students of the Faculty of Economics and Business, University of Muhammadiyah Yogyakarta (UMHT). This study uses a descriptive qualitative approach with a reflective study method on the implementation of academic activities that integrate lecture theory and practical experience in the Sharia banking industry. The study results show that the Practitioner Goes to Campus program is an effective tool for enhancing students' understanding of the importance of financial migration, which encompasses not only the shift to using Islamic financial products but also changes in mindset, economic behavior, and financial orientation based on Islamic values and financial stability. The presence of practitioners from the Islamic banking industry provides a more contextual, relevant, and relevant learning experience for students.

The Influence of Competence and Work Motivation on Auditor Performance via Career Development at KAP Antadya Helmiansyah and Yassirli Winda Kurniawati; Neneng Suryani; Rinto Rivanto
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.3873

The increasing demand for auditor professionalism in maintaining financial report credibility underscores the need to strengthen auditor competence, work motivation, and career development at Public Accounting Firms (KAP). This study examines the effect of competence and work motivation on auditor performance, with career development as a mediating variable, at KAP Antadya Helmiansyah and Yassirli (KAP AHY), which shows indications of fluctuating auditor performance reflected in variations in audit completion timeliness and working-paper revisions. A quantitative associative-causal approach was applied using a census method covering 31 auditors, analyzed with Partial Least Square (SmartPLS 3) through a bootstrapping procedure of 5,000 subsamples. Results show that competence (β=0.486; p=0.002), work motivation (β=0.353; p=0.003), and career development (β=0.392; p=0.009) positively and significantly affect auditor performance. Competence and work motivation also significantly affect career development (β=0.684 and β=0.506), and career development partially mediates the effects of both competence and work motivation on auditor performance (VAF=35.5% and 36.1%). The model explains 78.9% of the variance in auditor performance (R²=0.789). This study recommends strengthening continuing professional education, performance-based reward systems, and career-path transparency at KAP.

The Influence of Accounting Literacy and the Digitalization of Financial Record-Keeping on the Business Resilience of Culinary MSMEs in Kramat Jati District, with Accounting Information Quality as a Mediating Variable Novia Prasiantiwi; Neneng Suryani; Reni Febrianti
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.3994

This study examines the effects of accounting literacy and financial recordkeeping digitalization on business resilience among culinary MSMEs in Kramat Jati District and tests accounting information quality as a mediating variable. A quantitative approach was applied using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. Data were collected through questionnaires from 100 culinary MSME owners in Kramat Jati District. The results show that Accounting Literacy and Digitalization of Financial Recording do not significantly affect Business Resilience, while Digitalization of Financial Recording has a positive and significant effect on Accounting Information Quality, with a coefficient of 0.540, T-statistic of 1.998, and P-value of 0.046. Accounting Information Quality does not significantly affect Business Resilience. The R^2 values are 0.859 indicates that 85.9% of the variation for Accounting Information Quality and 0.506 indicates that 50.6% of the variation for Business Resilience. The indirect-effect tests indicate that accounting information quality does not mediate the effects of accounting literacy or financial recordkeeping digitalization on business resilience. These findings indicate that digitalization is more evident in shaping accounting information quality than in directly explaining business resilience.

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