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FINTECH HALAL, PERCAYA TOTAL: KOMUNIKASI TRANSPARANSI PADA PLATFORM KEUANGAN SYARIAH DIGITAL Najwa khairina; Marwah syifa ardila
Gunung Djati Conference Series Vol. 56 (2025): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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Abstract

Penelitian ini fokus membahas penerapan PSAK 407 pada produk rahn emas di Pegadaian Syariah Padasuka serta implikasinya terhadap kualitas laporan keuangan, transparansi dan akuntabilitas. Penelitian menggunakan pendekatan kualitatif, sumber data primer melalui wawancara mendalam dan data sekunder, serta triangulasi untuk meningkatkan kehandalan dan validitas data. Hasil penelitian menunjukkan bahwa penerapan pengakuan, pengukuran, penyajian dan pengungkapan pada produk rahn emas sudah sepenuhnya sesuai dengan PSAK 407. Penerapan ini memberi implikasi positif kualitas laporan keuangan yang dapat dijelaskan relevansinya, terbanding, terferivikasi, tepat waktu, dan dapat dipahami. Memberi implikasi terhadap tranparansi karena laporan keuangan telah memberi informasi secara terbuka, teratur, mudah diakses dan aktual, salah satunya di situs web resmi pegadaian. Memberi implikasi terhadap akuntabilitas dibuktikan dengan adanya laporan keuangan sesuai standar yang berlaku yakni PSAK 407.
The Determinant of Human Development in Eastern Part of Indonesia during 2012-2020 Khairina, Najwa; Wijaya, Arbi
Signifikan: Jurnal Ilmu Ekonomi Vol. 12 No. 1 (2023)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v12i1.29496

Abstract

Improving human resource quality in Eastern Indonesia has become a primary concern in many development programs enacted in Indonesia. The KTI regions needed to catch up and often experienced development problems. Several challenges, such as the significant disparity in education and health facilities compared to the western part of Indonesia, have hindered the development process of KTI. This research aims to find the determinants of human development in KTI. We analyze the regional fiscal dependency ratio, employment level, allocation of DAU (general allocation fund) by the central government, and poverty gap level as determinants of the Human Development Index in KTI. Using the Fixed Effect panel data analysis, we found that the general allocation fund, employment, and fiscal dependency ratio are positively associated with HDI in KTI regions. In contrast, the poverty gap is negatively associated with HDI in KTI regions. Our empirical finding implies that central government transfers play an essential role in the human development process, while the poverty problem is one of the main obstacles to improving the human resources quality in KTI regions.JEL Classification: H80, L38, O15How to Cite:Khairina, N., & Wijaya, A. (2023). The Determinant of Human Development in the Eastern Part of Indonesia. Signifikan: Jurnal Ilmu Ekonomi, 12(1), 83-96. https://doi.org/10.15408/sjie.v12i1.29496.