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All Journal Jurnal Akuntansi Syariah (JAkSya) Imara: Jurnal Riset Ekonomi Islam
Elfina Yenti
FEBI IAIN Batusangkar
Religion Economics, Econometrics & Finance Environmental Science

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Analisis Penatausahaan dan Penyusunan Laporan Pertanggungjawaban Bendahara Serta Penyampaiannya Pada Badan Pengelolaan Keuangan Daerah Kabupaten Solok Selatan Sepria Dona; Elfina Yenti
Jurnal Akuntansi Syariah (JAkSya) Vol 1, No 2 (2021): JakSya Jurnal Akuntansi Syariah
Publisher : IAIN BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (635.342 KB) | DOI: 10.31958/jaksya.v1i2.4391

Abstract

The problem of this research is how the administration and preparation of the Treasurer's Accountability Report and its submission to the Regional Financial Management Agency of South Solok Regency. The purpose of this study was to determine: Administration and preparation of the Accountability Report of the Revenue Treasurer at the Regional Financial Management Agency of South Solok Regency; Administration and preparation of the Expenditure Treasurer accountability report at the Regional Financial Management Agency of South Solok Regency. The research method used is descriptive qualitative and the subject of this research is the Revenue Treasurer and the Expenditure Treasurer of the Regional Financial Management Agency of South Solok Regency. Data collection techniques used are interviews, observation and documentation of research subjects. While the data analysis techniques used are data reduction, data presentation and drawing conclusions. The results of this study indicate that: (1) the receipt treasurer of the Regional Financial Management Agency of South Solok Regency has implemented administration and preparation of accountability reports in accordance with applicable guidelines, from the initial stage of collecting transaction evidence to the stage of ratification and submission to related parties. ; (2) the expenditure treasurer of the Regional Financial Management Agency of South Solok Regency has implemented the administration and preparation of the accountability report in accordance with the applicable guidelines from the expenditure accounting stage to the description of the overall procedure for delivering accountability.
INFLUENCE OF MANAGERIAL OWNERSHIP, LEVERAGE, PROFITABILITY, ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Sri Madona Saleh; Elfina Yenti
Imara: JURNAL RISET EKONOMI ISLAM Vol 6, No 1 (2022): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v6i1.5663

Abstract

This study aims to see the effect of managerial ownership, leverage, profitability on the disclosure of corporate social responsibility. The type of research used is casual comparative quantitative. The results of this study indicate that managerial ownership has a positive and significant effect on corporate social responsibility. Leverage (DER) has a negative and insignificant effect on corporate social responsibility. Profitability (ROA) has a negative and insignificant effect on corporate social responsibility. Simultaneous testing concludes that managerial ownership, leverage (DER), and profitability (ROA) variables simultaneously have a significant effect on corporate social responsibility. From the coefficient of determination test, it can be concluded that 43.6% of corporate social responsibility disclosures can be explained by managerial ownership, leverage (DER) and profitability (ROA). Keywords:Corporate Social Responsibility, Managerial Ownership, Leverage, And Profitability 
Co-Authors Sepria Dona Sri Madona Saleh