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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING
Annisa Namira
Universitas Islam Negeri Sumatera Utara, Medan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Kemampuan Literasi Muzakki Dan Penerapan Psak 109 Dalam Kepercayaan Untuk Berzakat Pada Organisasi Pengelola Zakat (OPZ) Hastuti Olivia; Annisa Namira; Dominggus Sijauta; Nadratul Hasanah Lubis; Syahrijal Hidayat
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i2.2453

Abstract

Public literacy about zakat institutions is very important to increase knowledge and management of zakat institutions. The purpose of this study was to determine literacy, the application of PSAK 109 and the trust of muzzaki in giving zakat at OPZ. This study used a quantitative method with a population of 48 respondents and data processing using SPSS 22. The results in this study the literacy variable has an effect on trust, the application of PSAK 109 has an effect on trust as well as the literacy variable, the application of PSAK 109 has a simultaneous effect on trust. Muzzaki's trust is needed to increase OPZ's income to alleviate poverty in Indonesia.
Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Audit Delay Di BEI Tahun 2019-2021 Hastuti Olivia; Tri Dessy Fadillah; Astrid Aulia Farizki; Annisa Namira; Heprina Hera Rezeki
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.511

Abstract

Financial reports are reported at the end of each accounting period. Regulations for companies registered with Busfa Securities Indonesia must provide audited financial statements no later than four months after the end of the book closing. Audit delay affects companies listed on the Indonesian Stock Exchange. The purpose of this study is to see how much influence the company has on audit delay. This study uses quantitative methods with Eviews 10 software and uses panel data. The results of this research show that profitability influences audit delay, company size influences audit delay, and profitability, company size influences audit delay simultaneously. It is hoped that companies listed on the Indonesia Stock Exchange will not be late in submitting their financial reports, because potential investors will be able to see the mistakes made by the company.
Co-Authors Astrid Aulia Farizki Dominggus Sijauta Hastuti Olivia Heprina Hera Rezeki Nadratul Hasanah Lubis Syahrijal Hidayat Tri Dessy Fadillah