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All Journal Al-Idarah : Jurnal Manajemen dan Bisnis Islam Mazinda: Jurnal Akuntansi, Keuangan, dan Bisnis
Makhshushi Zakiyah
Universitas Ibrahimy
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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PENGARUH TIME BUDGET PRESSURE DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR DINAS INSPEKTORAT: PENGARUH TIME BUDGET PRESSURE DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR DINAS INSPEKTORAT Sari Kawuryan; Nurul Wahidatun Nisa'; Makhshushi Zakiyah
Al-Idarah Vol 3 No 1 (2022): Al-Idarah : Jurnal Manajemen dan Bisnis Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (690.963 KB) | DOI: 10.35316/idarah.2022.v3i1.89-98

Abstract

This study was conducted to determine whether there is an effect of time budget pressure and locus of control on the auditor's performance. The study was conducted by conducting a literature review involving several previous studies which also examined time budget pressure and locus of control on auditor performance in various different objects. Based on the literature review conducted, it can be concluded that time budget pressure has a significant effect on the performance of the auditor, meaning that the level of time pressure given to the auditor works has an effect on his performance. Likewise, the locus of control variable has a positive and significant effect on the auditor's performance, because it tends to make an auditor work more thoroughly, and can also be the causes of success or failure in carrying out his work.
Implementasi Pembiayaan Gadai Emas di BMT. UGT. Sidogiri Cabang Kangean Sumenep Makhshushi Zakiyah; Zainul Anwar; Maila Maila
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 1 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i1.2658

Abstract

Every Islamic financial institution has a varied marketing strategy to attract public interest. Both in terms of product and operational flow that is applied. As an Islamic financial institution that is not only profit-oriented, but also has a social mission to help those who are experiencing difficulties. BMT UGT Sidogiri prepares a financing product whose application is quite simple, namely the Sharia Gold Pawn (GES). So that the products are in great demand by the people of Kangean. This is what encourages researchers to find out how the GES financing product is implemented. This qualitative descriptive field research was conducted at BMT. UGT. Sidogiri Kangean Branch, using data obtained from primary and secondary data sources. Each field data was analyzed using a descriptive method and tested for its level of validity using triangulation (source) and observation extension methods. The conclusion obtained is that the implementation of BMT Sharia Gold Pawn financing. UGT. Sidogiri is in accordance with the terms and conditions. The application is easy, simple and fast, and is accompanied by rahn financing insurance.
Analisis Pengaruh Profitabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2017-2021. Muhammad Fatihul Birri; Makhshushi Zakiyah
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 2 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i2.3504

Abstract

Fanatisme dan pandemi covid 19 beberapa tahun silam mempengaruhi terhadap minat para investor untuk berinvetasi, sehingga berdampak pada pergerakan saham, transaksi saham dapat menunjukkan nilai perusahaan. Tingkat profitabilitas, likuiditas, dan ukuran perusahaan dianggap dapat mempengaruhi nilai perusahaan. Tetapi hasil penelitian-penelitian yang dilakukan sebelumnya justru menujukkan kesimpulan yang berbeda-beda atau tidak konsisten. Penelitian dilakukan dengan tujuan untuk mengetahui pengaruh variabel profitabilitas yaitu Return on Asset (ROA), likuiditas yaitu rasio lancar atau current ratio (CR), dan ukuran perusahaan (firm size) terhadap nilai perusahaan yaitu price to book value (PBV), secara parsial (bagian) dan simultan (bersamaan). Penelitian ini menggunakan data sekunder dengan pendekatan kuantitatif melalui uji deskriptif, uji asumsi klasik, dan uji regresi linier berganda. Teknik pengambilan sampel menggunakan metode purposive sampling, dengan 13 perusahaan sebagai sampel penelitian dari total 51 perusahaan yang menjadi populasi. Adapun penelitian ini dilakukan pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) didalam website bursa efek Indonesia www.idx.co.id. Penelitian ini menghasilkan kesimpulan yang menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap nilai perusahaan, hal ini ditunjukkan dengan t hitung > t tabel (5,824 > 1,99962) dan nilai signifikansi < 0.05 (0,00 < 0,005), likuiditas tidak berpengaruh terhadap nilai perusahaan, dimana t hitung < t tabel (0,615 < 1,99962) dan nilai signifikansi > 0,05 (0,514 > 0,05), ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan, karena nilai t hitung < t tabel (-1.971 < 1,99962) dengan nilai signifikansi > 0,05 (0,059 > 0,05). Secara simultan profitabiltas, likuiditas, dan ukuran perusahaan berpengaruh terhadap nilai perusahaan, hal ini dibuktikan dengan nilai F hitung > F tabel (22,340 > 2,76) dengan nilai signifikansi < 0,05 (0,000 < 0,05).
Co-Authors Maila Maila Muhammad Fatihul Birri Nurul Wahidatun Nisa' Nurwijayanti Sari Kawuryan