Tri Nurindahyanti Yulian
Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Cilacap

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PENERAPAN PSAK NO.105 ATAS SISTEM PEMBIAYAAN SYARIAH MUDHARABAH (STUDI KASUS PADA KSPPS BMT AHSAN BAROKAH MADANI CILACAP) Wignyo Mudiharso; Tri Nurindahyanti Yulian; Kinasih Rahma Dea
JURNAL EKONOMI Vol. 12 No. 2 (2022): JURNAL EKONOMI - AGUSTUS 2022
Publisher : JURNAL EKONOMI

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Abstract

This study aims to determine whether the application of transaction accounting in mudharabah financing applied by KSPPS BMT Ahsan Barokah Madani Cilacap is in accordance with PSAK No. 105. This research was conducted in KSPPS BMT Ahsan Barokah Madani Cilacap. The techniques of collecting the date carried by interviews, observations, documentation and literature by review using qualitative descriptive analysis methode it is to describe the application of PSAK No.105 on the mudharabah sharia financing system in KSPPS BMT Ahsan Barokah Madani. The results of this study indicate that: The application of PSAK No.105 On the Mudharabah Financing System in KSPPS BMT Ahsan Barokah Madani, especially in the accounting implementation of the mudharabah sharia financing system, it is in accordance with PSAK No.105. Keywords: Application of PSAK 105, Sharia Financing, Mudharabah Financing
The effect of financial behavior and income on investment decisions during the covid 19 pandemic with financial literacy as an intervening variable Kristanti Rahman; Tri Nurindahyanti Yulian
INOVASI Vol 18, No 1 (2022): Februari
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v18i1.10418

Abstract

This study aims to analyze the effect of financial behavior and income on invesment decisions during the Covid 19 pandemic with financial literacy as an intervening variable. The population and sample in this study were the people of Cilacap Regency, and tehe number of respondents was 100 people. Methods of data collection using a questionnaire. The data analysis technique uses multiple regression and for testing the intervening variables using the  Sobel  est.  The results of this study indicate that financial behavior affects financial literacy, income affects financial literacy, financial behavior affects investment decisions, income affects investment decisions, financial literacy affects investment decisions, financial literacy mediates  the  relationship between financial behavior on investment decisions, and financial literacy mediates the relationship between financial behavior and decisions 
Determinan fraud prevention dengan akuntabilitas sebagai variabel mediating Kristanti Rahman; Tri Nurindahyanti Yulian
INOVASI Vol 17, No 4 (2021): November
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v17i4.10244

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh variabel kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest, moralitas, dan kesesuaian kompensasi dengan akuntabilitas sebagai variabel mediating terhadap fraud dalam pengelolaan dana keuangan desa. Penelitian ini dilakukan dengan cara menyebarkan kuisioner, jumlah populasi 269 desa, sampel penelitian 90 di Kabupaten Cilacap. Berdasarkan hasil penelitian diperoleh bahwa kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest dan akuntabilitas tidak berpengaruh terhadap fraud, moralitas dan kesesuaian kompensasi berpengaruh terhadap fraud, kompetensi aparatur berpengaruh terhadap akuntabilitas dapat memediasi pengaruh kompetensi aparatur  terhadap fraud.