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All Journal AKUNTABILITAS I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi J-EBIS (Jurnal Ekonomi dan Bisnis Islam) JURNAL EDUCATION AND DEVELOPMENT JURSIMA (Jurnal Sistem Informasi dan Manajemen) LEARNING : Jurnal Inovasi Penelitian Pendidikan dan Pembelajaran Jurnal Pengabdian Mandiri Media Riset Akuntansi Auditing & Informasi Worksheet : Jurnal Akuntansi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) JURSIMA Amal: Jurnal Ekonomi Syariah Jurnal Sistem Informasi dan Manajemen Jurnal Penelitian Pendidikan Indonesia Nomico JIMEKA
Raida Fuadi
Accounting Departement Faculty Of Economic And Business Syiah Kuala University
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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PENGARUH PENATAUSAHAAN BARANG MILIK NEGARA DAN PENERAPAN SISTEM INFORMASI MANAJEMEN AKUNTANSI BARANG MILIK NEGARA (SIMAK BMN) TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA KANTOR KEMENTRIAN NEGARA/LEMBAGA WILAYAH ACEH) Fajri, Abdul Malik; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to examine the effect of administration of state property and application of SIMAK BMN on the quality of financial reports. The population of this research is all offices within the ministries and institutions in the Aceh region which the sampling technique uses non probability sampling with census method. Respondents who are the object of this research are those who are most responsible for BMN, consisting of goods managers / users and SIMAK BMN application operators, so that 68 respondents are obtained. Data analysis method used is multiple linear regression with the help of SPSS 25. The result of this research shows that (1) administration of state property and the application of SIMAK BMN has a positive effect on the quality of financial reports, (2) partially administration of state property has a positive effect on the quality of financial reports and (3) partially application of SIMAK BMN has a positive effect on the quality of financial reports
PENGARUH KARAKTER EKSEKUTIF, PROFITABILITAS, SALES GROWTH DAN CORPORATE SOCIAL RESPONSBILITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015 Rizki, M. Qyas Aulia; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The source of state revenue that has a large contribution in financing government spending is obtained from taxes. Taxes are levies which can be imposed on taxpayers, both entities and individuals based on tax laws. This study entitled "The Influence of Executive Character, Profitability, Sales Growth, Corporate Social Responsibility (CSR) Against Tax Avoidance in Non-Financial Companies Listed on the Indonesia Stock Exchange Period 2011-2015". This study aims to determine whether the Independent variable executive character, Profitability, Sales Growth and Corporate Social Responsibility (CSR) affect Tax Avoidance as a Dependent variable. The sample of this study was 11 non-financial companies which were obtained based on the sampling criteria. The analytical method of this study uses a casual study method. The results of the study state that executive character variables, Profitability variables, Sales Growth variables and Corporate Social Responsibility (CSR) variables have a positive effect on tax avoidance or Tax Avoidance.
PENERAPAN METODE TARGET COSTING DALAM PERENCANAAN BIAYA PRODUKSI UNTUK OPTIMALISASI LABA PADA UMKM DENDENG SAPI ACEH DI BANDA ACEH Affiqah, Cut; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this research was to apply the target costing to the Aceh Cow Beef Jerky Community so that it addressed the difficulties of Aceh cow beef jerky producers in managing production costs and also helped increase the profits that the company could obtain. The type of research used is descriptive comparative research in the form of empirical studies with quantitative approaches. The population in this research were all the Aceh Cow Beef Jerky Community in Banda Aceh with research samples namely Rencong Aceh, Bungong Jaroe, and Gunung Seulawah. The sampling method used is non-probability sampling with a purposive sampling technique. The data sources used are primary data and secondary data. Data collection techniques used were interviews, observation, and documentation. In analyzing the data used target costing and value engineering calculations. Then compare the results of the profit target before and after the use of the target costing method. The results of this study indicate that after applying the target costing method, an increase in profit from the specified profit target is Bungong Jaroe of 2.44% and Rencong Aceh of 0.57%.
PENGARUH MOTIVASI BELAJAR, FASILITAS,PERCEIVED CONTROL DAN MODEL PEMBELAJARAN TERHADAP PRESTASI MAHASISWA PROGRAM STUDI AKUNTANSI UNIVERSITAS SYIAH KUALA Safira, Ulfa; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this study is to determine and analyze the influence of learning motivation, facilities, perceived control, and learning model of educator accountants on the achievement of accounting students of the Shia Kuala University. The sample taken in this study is probability sampling with random sampling method. The number of samples used in this study were 200 respondents. The data obtained were analyzed by using Linear Regression Analysis with SPSS IMB Ver 22 program. The results of this research indicate that variables of learning motivation, facilities, perceived control, and learning models has positively significant impact to student achievement.
PENGARUH KETERLIBATAN PEMAKAI, KEMAMPUAN TEKNIK PERSONAL, DAN PELATIHAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (STUDI PADA PERBANKAN SYARIAH DI BANDA ACEH) Tiara, Siti; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh keterlibatan pemakai, kemampuan teknik personal dan pelatihan terhadap kinerja sistem informasi akuntansi pada perbankan syariah di Banda Aceh. Populasi dalam penelitian ini adalah para karyawan yang bekerja dan menggunakan sistem informasi akuntansi pada 8 perbankan syariah di Banda Aceh. Pengumpulan data dan informasi dalam penelitian ini dilakukan dengan penelitian lapangan (field research). Data yang digunakan adalah data primer yang diperoleh secara langsung dari subjek penelitian dalam bentuk kuesioner. Dari hasil distribusi frekuensi ditanggapi dengan baik. Pegujian pengaruh variabel independen terhadap variabel dependen dilakukan dengan menggunakan model regresi linear berganda. Hasil penelitian ini menunjukkan bahwa baik secara parsial maupun simultan, keterlibatan pemakai, kemampuan teknik personal, dan pelatihan berpengaruh terhadap kinerja sistem informasi akuntansi pada perbankan syariah di Banda Aceh.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN (STUDI PADA PERBANKAN SYARIAH DI INDONESIA) Khairiah, Khairiah; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 1 (2017): Februari 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this research is to determine the influence of firm size, liquidity, leverage, profitability on voluntary disclosure at syariah banking in Indonesia during 2010-2014. The type of this research is hypothesis testing by using census method in analyzing the research population. Population in this research is all of syariah banking that publish the financial report for the year 2010-2014 that consist of 11 banks. The type of data that used is secondary data, that consist of 55 financial report for five years. The testing of hypothesis used is linear regression analysis. The results of this research show that firm size, liquidity, leverage, profitability simultaneously have an effect on the voluntary disclosure. Liquidity and profitability partially have an effect on the voluntary disclosure, while firm size, and leverage have not effect on the voluntary disclosure.Keywords: voluntary disclosure, firm size, liquidity, leverage, profitability.
ANALISIS PERBANDINGAN PREDIKSI KEBANGKRUTAN PERUSAHAAN DENGAN MENGGUNAKAN MULTIVARIATE DISCRIMINANT ANALYSIS DAN REGRESI LOGISTIK PADA PERUSAHAAN PERTAMBANGAN BATUBARA PERIODE 2010-2014 Asnita, Rozza; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This research objective is to predict the bankruptcy in sector property and real estate which listed in Indonesia stock exchange: using discriminant analysis and logistic regression period 2010-2014. Sampling methods used in the research was purposive sampling. The hypothesis examination is tested by discriminant analysis and logistic regression analysis to determine significant differences in financial ratios such as current ratio, leverage ratio, net profit margin, debt to equity, operating profit margin, total asset turnover to distinguish a group of companies that are considered insolvent and not statistically bankrupt on listed companies in Indonesia stock exchanges in coal mining sector during the period of 2010-2014. The data source of this research come from Indonesia Stock Exchange (IDX).The result of this research showed that the accuracy of the models using Discriminant analysis was 80.4% and Logistic Regression Analysis was 88.2%. In the discriminant analysis showed that the significant variables were leverage ratio and net profit margin. As for the second logistic regression showed that significant variables were leverage ratio, net profit margin, and total assets turnover that could affect the company's bankruptcy prediction coal mining sector in the period 2010 to 2014.Keywords bankruptcy, current ratio, leverage ratio, net profit margin, debt to equity, operating profit margin, total asset turnover, logistic regression. discriminant analysis.
ANALISIS PENGGUNAAN METODE RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING, AND CAPITAL (RGEC) DALAM MENGUKUR KESEHATAN BANK PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2012-2014 Khalil, Muhammad; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This research aims to analyze the usage of Risk Profile, Good Corporate Governance, Earning and Capital (RGEC) method to measure bank health on Islamic Banks in Indonesia between 2012-2014. This research used RGEC method which is an innovation from Capital, Asset, Management, Earning, Liquidity and Sensitivity to Market Risk (CAMELS) method to analyze and measure bank health by using composite rank calculation on financial report. Total Islamic banks in this research are 11 banks, which are Bank Syariah Mandiri, BNI Syariah, Bank Muamalat Syariah, Bank Mega Syariah, BRI Syariah, BCA Syariah, Bank Syariah Bukopin, Bank BJB Syariah, Bank Panin Syariah, Bank Maybank Syariah and Bank Victoria Syariah. The result during 2012-2014 period showed that bank with the healthiest predicate in 2012 was Bank Muamalat Syariah, and in 2013 were Bank BNI Syariah and Bank Mega Syariah 2013 also in 2014 were bank Bank Panin Syariah and Bank BNI Syariah.Keywords: RGEC Method, Risk Base Bank Rating
ACCOUNTING FOR ISLAMIC SOCIAL FINANCE AND INCLUSIVE GROWTH IN INDONESIA Muhammad Putra Aprullah; Raida Fuadi; Rita Meutia; Indrayani Indrayani; Muhammad Sayuthi; Agus Adria; Salsabilla Julnadi; Zahara Zahara
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8272

Abstract

Indonesia faces multidimensional challenges in escaping the middle-income trap and attaining high-income status by 2045. Although economic growth has been relatively stable (averaging 4.9% from 2000 to 2022), poverty reduction has plateaued at around 10%, indicating that growth has not been sufficiently inclusive. In parallel, Indonesia—home to the world’s largest Muslim population and ranked first in the 2021 World Giving Index—has substantial potential to scale Islamic Social Finance (ISF).Using a Systematic Literature Review (SLR), this article critically examines the strategic role of key ISF instruments—zakat, infaq/sadaqah, and waqf—in poverty alleviation, inequality reduction, and inclusive development in Indonesia, with particular emphasis on the accounting dimensions of recognition, measurement, reporting, and accountability. The review indicates that the estimated national zakat potential of IDR 327 trillion could finance up to 76% of the government’s social protection budget. In addition, cash waqf provides a sustainable social investment model that can support long-term funding for education, health, and MSME empowerment. However, ISF optimization remains constrained by low literacy, fragmented governance, limited transparency, and weak policy integration—issues that are closely linked to the quality of financial reporting, disclosure practices, internal control systems, audit/assurance, and governance mechanisms within ISF institutions. This study concludes that ISF should be positioned not merely as philanthropy, but as an accountable, measurable socio-economic instrument that complements public fiscal policy, strengthens the social protection architecture, and supports the achievement of an equitable “Golden Indonesia 2045.”
Islamic Social Finance for Inclusive Growth in Indonesia: A Systematic Review of the Evidence, Synthesized Frameworks, and Future Research Directions Muhammad Putra Aprullah; Raida Fuadi; Rita Meutia; Indrayani; Muhammad Sayuthi; Agus Adria; Salsabilla Julnadi; Zahara
AMAL: Jurnal Ekonomi Syariah Vol. 8 No. 1 (2026): Juni
Publisher : UIN AM. Sangadji Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/eksy.v8i1.13514

Abstract

Indonesia faces multidimensional challenges to escape the middle-income trap and achieve high-income status by 2045. Despite relatively stable economic growth (averaging 4.9% from 2000 to 2022), poverty reduction has stagnated at around 10 %, indicating that conventional economic growth is insufficiently inclusive. On the other hand, Indonesia, with the world's largest Muslim population and ranked first in the 2021 World Giving Index, has tremendous potential for developing Islamic Social Finance (ISF). This article uses a Systematic Literature Review (SLR) method to critically analyze the strategic role of ISF instruments—particularly Zakat, infaq/sedakh, and waqf—in accelerating poverty alleviation, reducing inequality, and supporting inclusive economic development in Indonesia. The study revealed that the estimated national zakat potential of IDR 327 trillion could fund up to 76% of the government's social protection budget. Meanwhile, cash waqf offers a sustainable social investment model for long-term financing in the education, health, and MSME empowerment sectors. However, the optimization of ISF remains hampered by challenges in literacy, governance, transparency, and policy integration. This study concludes that ISF is not merely a philanthropic instrument, but rather a powerful complementary policy to strengthen the government's fiscal policy towards achieving a sovereign and equitable Golden Indonesia 2045.
Co-Authors Abdul Malik Fajri Adnan Adnan Adnan Adnan Affiqah, Cut Agus Adria Agus Adria Ainul Julia Satini Ainul Julia Satini, Ainul Julia Allif Syahputra Bania Arvi Lingga, Tasha Putri Asri Gani Aulia, Jihan Risky Batara, Gamal Cut Affiqah Dasrul Dasrul Edy Fradinata Fajri, Abdul Malik Febriyanti, Maya Gamal Batara Gamal Batara Ibnu Khaldun Indrayani Indrayani Jihan Risky Aulia Julnadi, Salsabilla Khairiah Khairiah Khairiah Khairiah Linda Linda Linda Linda Linda M. Qyas Aulia Rizki Marlisa, Rika Maulana, Rizqie Meutia, Rita Muhajir, Said Aulia Muhammad Khalil Muhammad Khalil, Muhammad Muhammad Putra Aprullah Muhammad Putra Aprullah Muhammad Putra Aprullah Muhammad Randa Maulid Muhammad Sayuthi Muhammad Sayuthi Muhammad Sayuthi Mulia Saputra Najihatul Faridy Nurma Sari Nurul Fitria Rita Meutia Rizki, M. Qyas Aulia Rizqie Maulana Rozza Asnita Rozza Asnita, Rozza Rusnawati Rusnawati, Rusnawati Safira, Ulfa Said Aulia Muhajir Salsabilla Julnadi Siti Tiara Syahputra, Muhammad Ridho Tiara, Siti Ulfa Safira Veithzal Rivai Zainal Wida Fadhlia William Ben Gunawan Zahara Zahara Zahara Zurnila MK