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All Journal Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Al Fiddhoh: Journal of Banking, Insurance, and Finance Jurnal Manajemen Keuangan Syariah
Mohammad Orinaldi
Universitas Islam Negeri Sultan Thaha Saifuddin Jambi
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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SISTEM PENGELOLAAN KEUANGAN MASJID BERDASARKAN INTERPRETASI STANDAR AKUNTANSI KEUANGAN 35 (Studi pada Masjid Thoriqul Jannah Kota Jambi) RifkiIhwan Rifki; Beid Fitrianova Andriani; Achyat Budianto; Mohammad Orinaldi
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 5 No. 2 (2022): Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v5i2.3463

Abstract

Masjid salah satu organisasi nirlaba yang berkaitan dengan penerapan laporan keuangan Interpretasi Standar Akuntansi Keuangan 35. Dalam Pencatatan laporan keuangan pada Masjid Thoriqul Jannah untuk Penyesuaian Interpertasi Standar Akuntansi Keuangan 35, mengenai penyajian laporan keuangan entitas berorientasi nonlaba ada 5 bentuk format laporan keuangan, yaitu laporan posisi keuangan, laporan komprehenshif, laporan asset neto, laporan arus kas dan catatan atas laporan keuangan yang belum diterapkan. Masjid Toriqul Jannah hanya menerapkan laporan keuangan sederhana. Dikarenakan bendahara masjid juga mengaku istilah itu masih asing bagi mereka. Terpenting masyarakat percaya kepada pengelola keuangan masjid, walaupun belum adanya penerapan standar laporan keuangan yang telah dibentuk oleh Ikatan Akuntan Indonesia (IAI).
IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN PONDOK PESANTREN DI KOTA JAMBI Muhammad Zulpan; Putri Apri Ningsih; Mohammad Orinaldi
Al Fiddhoh: Journal of Banking, Insurance, and Finance Vol. 3 No. 2 (2022): Al Fiddhoh: Journal of Banking, Insurance, and Finance
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/fdh.v3i2.1513

Abstract

Islamic boarding schools are non-profit entities and have a very important role in the preparation of financial statements, until now Islamic boarding schools in Indonesia still use simple financial statements. Therefore, BI cooperates with IAI to issue Islamic boarding school accounting guidelines (PAP) and PSAK 45. The method used in this research is qualitative with a descriptive approach. This study aims to determine and analyze the recording of financial statements in Islamic boarding schools in Jambi in accordance with Islamic boarding school accounting guidelines and PSAK 45. In the results of the study, the components of Islamic boarding schools accounting guidelines consist of statements of financial position, reports on changes in net assets, cash flow statements, notes on financial statements. whereas in PSAK 45, statements of financial position, activity reports, cash flow statements, and notes to financial statements, until now Islamic boarding schools only use simple financial reports because they do not understand well about Islamic boarding school accounting guidelines, due to lack of knowledge and information about accounting guidelines pesantren and PSAK 45.
PENGARUH PENGETAHUAN PASAR MODAL SYARIAH DAN MODAL MINIMAL TERHADAP MINAT BERINVESTASI SAHAM (Studi Kasus Mahasiswa FEBI UIN Jambi) Sadad Sadad; Hansen Rusliani; Mohammad Orinaldi
Manajemen Keuangan Syariah Vol. 2 No. 2 (2022): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1047.511 KB) | DOI: 10.30631/makesya.v2i2.1375

Abstract

This study aims to determine the effect of Islamic capital market knowledge and minimum capital on interest in investing in shares of FEBI UIN STS Jambi students. The research method is quantitative, and the method of data analysis is the coefficient of determination test. The research sample was 92 samples of FEBI UIN STS Jambi students from the 2018-2019 class, using a Likert scale questionnaire. The results showed that Islamic capital market knowledge (X1) had a significant positive effect on interest in investing in shares (Y), which means Ho is rejected and Ha is accepted. Minimum investment capital (X2) shows that there is a significant positive effect on interest in stock investment (Y), which means Ha is accepted and Ho is rejected. X1 and X2 have a significant effect on the Y variable. It is known that the significance value (X1) and (X2) simultaneously has an effect on (Y) of 0.000 < 0.005 and the value of Fcount > Ftable (60.279 > 3.099). Then the keyword is Ha is accepted and Ho is rejected. This shows that the higher the knowledge of the Islamic capital market and the minimum affordable capital, the higher the interest of students to invest.
Co-Authors Achyat Budianto Beid Fitrianova Andriani Hansen Rusliani Muhammad Zulpan Putri Apri Ningsih RifkiIhwan Rifki Sadad Sadad