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All Journal Value: Jurnal Manajemen dan Akuntansi Ilomata International Journal of Tax and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) JAB (Jurnal Akuntansi dan Bisnis) Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Azwari, Peny Cahaya
Universitas Islam Negeri Raden Fatah Palembang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Prediksi Pengaruh Perencanaan Biaya, Pengendalian Biaya, Anggaran Biaya Covid-19 Pada Keuangan Pemerintah Daerah Lesi Hertati; Inten Meutia; Rochmawati; Otniel Safkaur; Peny Cahya Azwardi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 7 No 1 (2021): JRAK JANUARI 2021
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v7i1.515

Abstract

The function of the regional government budget is needed as a guide to determine steps to achieve the goal of realizing a just and prosperous society based on the 1945 constitution. Then the control function is needed to see how the steps have been carried out so as not to deviate from planning. which has been budgeted. Good budget and control functions will be able to create efficiency, in operations that can carry out control of these costs. Regional financial accounting data aims as a control tool. Control is a directing power, so that the purpose of correcting deviations that has been determined is to achieve an efficient and effective goal. Accounting data can be used as a tool for making decisions for local governments appropriately and quickly. For the many types of budgets contained in the regional government of the Covid-19 era, the realization of the Covid-19 cost budget is intended for people to look down to support their economy in the midst of the shock of the Covid-9 outbreak, which is not yet clear when it will end. The budget plays an important role in local government in order to create a just and prosperous society. This research was conducted at the district / city government in South Sumatra. The results show that cost planning, cost control, covid-19 era budget costs affect local government finances to help the economy of the people affected by the Corona Virus. The test tool used is SEM Lisrel, then the method used is this research method is descriptive and verification methods.
The Role of Accounting Information System Afflication In Reliability Financial Reporting lesi Hertati; Otniel Safkaur; Dwi Yanti; Irlan Fery; Peny Cahaya Azwardi
Ilomata International Journal of Tax and Accounting Vol. 2 No. 1 (2021): January 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.372 KB) | DOI: 10.52728/ijtc.v2i1.208

Abstract

The manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality and population verification methods in this study are the district and city governments in the provinces of Papua and West Papua. The sampling technique uses a census so that all members of the population become research samples. The results of this study show empirical evidence that the successful application of accounting information systems and financial reporting performance is transparent and accountable.
PENGARUH KURS, EMAS, MINYAK TERHADAP HARGA SAHAM DENGAN INFLASI SEBAGAI VARIABEL INTERVENING Fitri Yusnita; Indah Khairunnisa; Peny Cahaya Azwari
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i2.4107

Abstract

The value of stocks is affected by a variety of factors, including changes in exchange rates, swings in the price of gold and oil, and fluctuating levels of inflation. These factors also contribute to market volatility. This study's objective is to investigate the factors that have an effect on stock prices, including inflation, the rate of the rupiah currency, and worldwide prices for gold and oil. Purposive sampling is utilized in conjunction with secondary data as the analytical instrument. According to the data that has been presented in this article, there is a statistically significant and negative relationship between the exchange rate and gold prices; there is also a statistically significant and similar relationship between gold prices and stock prices; there is no statistically significant relationship between stock prices and global oil prices; and there is a statistically significant and positive relationship between stock prices and inflation. Both the positive impact of exchange rates on stock prices and the negative influence of gold prices on stock prices are mediated by inflation. Conversely, gold prices have a positive influence on stock prices. Additionally, the price of oil on international markets has a considerable and positively significant impact on inflation. There is a correlation between the price of oil and the value of the stock market, but inflation is not a moderating factor in this relationship. Keywords: Kurs, Gold, Oil, Stock Price, Inflation
Impact of Inflation, Interest Rate, And Use of Electronic Money on The Amount of Money Circulating in Indonesia During the Period 2015–2022 Shinta Ainur Rahmadani; Peny Cahaya Azwari; Syamsiar Zahrani
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 2 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/kj82z318

Abstract

The study aims to determine the impact of inflation, interest rates, and the use of electronic money on the amount of money circulating in Indonesia in the period 2015-2022 both partially and simultaneously. This research uses quantitative research methods. The research model used in the study is the Ordinary Least Square (OLS) model or double linear regression. Data used in this study is data time series in Indonesia from the year 2015-2022 obtained from the official website of the Bank of Indonesia and the Central Statistical Authority which comprises 96 samples. The results of this study show that inflation has a significant and related negative influence on the amount of money circulating in Indonesia during the period 2015-2022. This is demonstrated by a double linear regression analysis with a coefficient of -269859.5. The t-count value of -7.918753 is smaller than the t-table value of 1.66159. The significance value comparison obtained is 0.0000, which is smaller than 0.05.  The same is true of the interest rate has significant and relevant negative impact on the quantity of money in circulation in Indonesia between 2015 and 2022. This is demonstrated by double linear regression analysis, with a coefficient value of -172870.6. The t-count value is -3.979156; this value is smaller than the t-table of 1.66159. The significance ratio obtained is 0.0001, which is smaller than 0.05.  While the use of electronic money has a significant and positive impact on the amount of money circulating in Indonesia in the period 2015-2022. This is demonstrated by double linear regression analysis, with a coefficient value of 0.028128. The t-count value of 21.69518, this value is greater than the t-table of 1.66159. The relative value of significance obtained is 0.0000, smaller than 0.05. From the results of this research, it is also known that the value of Adjusted R-Squared is 0.926799, this means that 92.6% of the money supply in Indonesia for the 2015-2022 period is influenced by inflation, interest rates and the use of electronic money. The remaining 7.4% is explained by other variables not explained in this study.
Analisis Pengaruh Penerapan Akuntansi Syariah Terhadap Keputusan Pembelian Konsumen di Shopee Putri, Annisa Liana; Salsabilla, Annisa; Jannah, Miftahul; Ramadhani, Alindri Tita; Azwari, Peny Cahaya
JAB (Jurnal Akuntansi & Bisnis) Vol 11, No 01 (2025): Edisi Juni 2025
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v11i01.790

Abstract

This study aims to analyze the impact of the implementation of Islamic accounting on consumer purchasing decisions on the Shopee e-commerce platform. The method used in this study is a literature review, selecting relevant and comparable articles on Islamic accounting, e-commerce transactions, and consumer behavior among Muslims. These articles were analyzed to identify the relationship between the implementation of Islamic accounting principles and purchasing decisions on Shopee. The findings indicate that the application of Islamic accounting principles, such as transparency, fairness, and adherence to Sharia, significantly influences purchasing decisions, with consumers who have high religiosity being more likely to choose transactions that comply with Islamic principles. However, other factors such as price and transaction convenience also affect purchasing decisions. This study provides insights into the importance of implementing Islamic accounting in e-commerce to create ethical transactions that align with Islamic principles.
Co-Authors Dwi Yanti Fitri Yusnita Indah Khairunnisa Inten Meutia Irlan Fery Jannah, Miftahul Lesi Hertati Lesi Hertati Otniel Safkaur Putri, Annisa Liana Ramadhani, Alindri Tita Rochmawati Salsabilla, Annisa Shinta Ainur Rahmadani Syamsiar Zahrani