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All Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi dan Keuangan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Siska Dewi
Institut Teknologi Dan Sains Nahdlatul Ulama Pekalongan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN ISAK 35 PADA TPQ AL-BAROKAH PEKALONGAN Anni Safitri; Ainul Liya; Siska Dewi
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 2, No 2 (2021): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (587.189 KB) | DOI: 10.56696/jaka.v2i2.5415

Abstract

ABSTRACT The purpose of this research is to find out how the preparation of financial statements based on ISAK 35 at TPQ Al-Barokah Pekalongan. The type of research used is descriptive qualitative research. Data collection techniques were obtained by means of observation, interviews and documentation at TPQ Al-Barokah. The data obtained are secondary data in the form of reports of cash receipts and disbursements. And primary data obtained through interviews. Based on the results of the study, it can be concluded that the recording basis applied at TPQ Al-Barokah is using the accrual basis where the recording of transactions or financial events is recognized when they occur or at the time of acquisition. The accounting cycle at TPQ Al-Barokah is not complete and not sequential according to applicable standards. Financial statements that should be prepared according to ISAK 35 include statements of financial position, statements of comprehensive income, statements of changes in net assets, statements of cash flows and notes to financial statements.Keywords: Financial Statement Preparation, ISAK 35. ABSTRAK Tujuan dilakukannya penelitian ini yaitu untuk Mengetahui bagaimana penyusunan laporan keuangan berdasarkan ISAK 35 pada TPQ Al-Barokah Pekalongan. Jenis penelitian yang digunakan adalah penelitian kualitaitif deskriptif. Teknik pengumpulan data diperoleh dengan cara observasi, wawancara dan dokumentasi pada TPQ Al-Barokah. Data yang diperoleh yaitu data sekunder berupa laporan penerimaan dan pengeluaran kas. Dan data primer diperoleh melalui wawancara. Berdasarkan hasil penelitian dapat disimpulkan bahwa dasar pencatatan yang diterapkan di TPQ Al-Barokah adalah menggunakan basis akrual dimana pencatatan transaksi atau kejadian keuangan diakui pada saat terjadi atau pada saat perolehan. Siklus akuntansi pada TPQ Al-Barokah belum lengkap dan belum berurutan sesuai dengan standar yang berlaku. Laporan keuangan yang seharusnya dibuat menurut ISAK 35 meliputi laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas dan catatan atas laporan keuangan.Kata Kunci : Penyusunan Laporan Keuangan, ISAK 35.
ANALISIS PERTUMBUHAN NASABAH DEPOSITO MUDHARABAH PADA TAHUN 2016-2020 (STUDI KASUS DI KSPPS BMT AN-NAJAH KAUMAN WIRADESA) Siska Dewi; Anni Safitri; Adam Firdaus
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 1 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.481 KB) | DOI: 10.56696/jaka.v3i1.6649

Abstract

ABSTRACTThe purpose of this observation is to determine the growth of mudharabah deposit customers carried out by KSPPS BMT An-Najah Kauman Wiradesa where there is an unstable growth in the number of customers in 2016-2020. This study uses qualitative research methods and for data collection using observations, interviews, literature studies and documentation. Based on the research conducted, it is concluded that KSPPS BMT An-Najah in the growth of the number of customers on mudharabah deposit products has increased every year in 2016-2019. However, in 2020, the number of customers decreased, because the main cause was the COVID-19 virus pandemic.Keywords: mudharabah deposits, customers ABSTRAKTujuan pengamatan ini adalah untuk mengetahui pertumbuhan nasabah deposito mudharabah yang dilakukan oleh KSPPS BMT An-Najah Kauman Wiradesa dimana adanya ketidakstabilan pertumbuhan jumlah nasabah pada tahun 2016-2020. Penelitian ini menggunakan metode  penelitian kualitatif dan untuk pengumpulan data menggunakan cara observasi, wawancara,  studi kepustakaan dan dokumentasi. Berdasarkan  penelitian yang dilakukan disimpulkan bahwa KSPPS BMT An- Najah dalam pertumbuhan jumlah nasabah pada produk deposito mudharabah mengalami peningkatan setiap tahunnya pada tahun 2016-2019. Akan tetapi berbeda pada tahun 2020 mengalami jumlah nasabah yang menurun, dikarenanakan penyebab utama adalah pandemi virus covid-19. Kata Kunci: deposito mudharabah, nasabah 
Pengaruh Perputaran Kas, Struktur Modal, Pertumbuhan Laba dan Ukuran Perusahaan Terhadap Profitabilitas Dara Anggita; Siska Dewi; Anni Safitri
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 16 No 1 (2024): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i1.339

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran kas, struktur modal, pertumbuhan laba dan uku­ran perusahaan terhadap profitabilitas. Populasi penelitian adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Metode analisis data yang digunakan adalah regresi linier berganda dengan me­nggunakan SPSS versi 25. Hasil penelitian secara parsial menunjukkan bahwa perputaran kas tidak berpengaruh sig­nifikan terhadap profitabilitas, struktur modal berpengaruh negative dan signifikan terhadap profitabilitas, pertumbuhan laba berpengaruh positif dan signifikan terhadap pro­fi­ta­bilitas, dan ukuran perusahaan tidak berpengaruh terhadap profitabilitas. Sedangkan untuk hasil secara simultan me­nunjukkan bahwa perputaran kas, struktur modal, per­tum­buhan laba, dan ukuran perusahaan berpengaruh positif dan signifikan terhadap profitabilitas.
PENGARUH ENTERPRISE RISK MANAGEMENT DAN LAVERAGE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Siska Dewi; Kusuma Wijaya; Fangela Myas Sari
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 3 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i3.19069

Abstract

This study examines the effect of Enterprise Risk Management (ERM) and leverage on firm value with financial performance as the intervening variable. The data used is quantitative data from the annual report which can be obtained through the idx.co.id website and the official website of each company entity. The population in this study is the property and real estate sector which is listed on the IDX 2018 – 2021. Sampling using purposive sampling and obtained a sample of 10 companies. Analysis technique with multiple linear regression analysis and sobel test. The result is that ERM has no effect on financial performance. Leverage has a negative effect on the company's financial performance. ERM has a positive effect on firm value. Leverage has no positive effect on firm value. ERM has no effect on corporate value through financial performance. Leverage affects the value of the company through financial performance. The novelty of this study is that it involves financial performance as a mediating variable to measure ERM and leverage on firm value. The limitations of the research are the research sample, the measurement of variables only uses one ratio, besides that only the sobel test analysis is used. Keywords: Enterprise Risk Management, Leverage, Financial Performance and Company Value
Pengaruh Capital Structure, Likuiditas, Profitabilitas, dan Firms Size terhadap Earnings Quality Siska Dewi
Jurnal Akuntansi dan Keuangan Vol. 12 No. 2 (2024): September 2024
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.12318

Abstract

The purpose of this study is to prove how the effect of capital structure, liquidity, profitability and company size on earnings quality. This study uses an analytical method, namely multiple linear regression with a quantitative approach. The samples in this study were 14 property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period from a total population of 86 companies. The results of this study prove that capital structure and profitability partially have a significant negative effect on earnings quality, liquidity partially has no effect on earnings quality, company size partially has a significant positive effect on earnings quality. Capital structure, liquidity, profitability and company size simultaneously affect earnings quality. In accordance with the results of this study, investors should pay more attention to the capital structure, profitability and company size of a company because these three things can affect earnings quality.
Co-Authors Adam Firdaus Ainul Liya Anni Safitri Anni Safitri Dara Anggita Fangela Myas Sari Kusuma Wijaya