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All Journal Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Akuntansi Syariah
Syarifah Isnaini
UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan
Economics, Econometrics & Finance

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Pendekatan Maqashid Syariah Indeks (Msi) Terhadap Kinerja Bank Syariah Mandiri Di Indonesia Nurhalimah Lubis; Rizki Pratiwi Harahap; Syarifah Isnaini
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 4 No. 2 (2023): April 2023
Publisher : CERED Indonesia Institute

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Abstract

theory put forward by Mustafa Omar Mohammed which explains the concept of maqashid shari'ah by dividing it into three main objectives, namely: tahzib al-fard (educating individuals), iqamah al-adl (enforcing justice), and jalb al-maslahah (maintaining benefit). This type of research is a qualitative research with a descriptive approach. The data used in this study is secondary data from the 2018 - 2020 annual report obtained from the official website of Bank Syariah Mandiri during the research period. The data collection used is a documentation technique in the annual report financial reports published by the OJK. The data is obtained and processed by reviewing report data, calculating and interpreting it. Based on the calculation results, it is known that in 2019 financial performance based on the sharia maqashid index achieved the highest achievement at Bank Syariah Mandiri with a sharia maqashid index of 2.27 and in 2018 and 2020 the lowest achievement was at Bank Syariah Mandiri with a sharia maqashid index of 0. 09.
ANALISIS FAKTOR YANG MEMENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM SONGKET SIPIROK DI KABUPATEN TAPSEL Muhmmad Wandisyah R. Hutagalung; Ella Zefriani; Syarifah Isnaini; Hikmah Nasution
Jaksya: Jurnal Akuntansi Syariah Vol 1, No 1 (2023): Jaksya : Jurnal Akuntansi Syariah
Publisher : Jaksya: Jurnal Akuntansi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v1i1.7615

Abstract

This study aimed to obtain evidence on the effect of educational background, level of education, business scale, and long efforts to use accounting information on SMEs in Sragen. The population in this study is SMEs that are in Sragen. Convinience sampling technique using a sampling of 100 people with a margin of error of 5%. Data collected by distributing questionnaires to business owners of SMEs. Analyzed the data before it has been tested for validity and reliability. Data were analyzed using logistic regression. The results showed that the value of Hosmer and Lemeshow's Goodness of Fit test is equal to 0.281. Value of 0.281 is greater than 0.05, it can be concluded the model is acceptable. R² Negelkerke's value is 0.911, which means the dependent variable can be explained by the independent variables of 91.1% and the remaining 8.9% is explained by other variables. Results of the testing variables using logistic regression result is a variable level of education has a significant value 0.344 thus does not affect the use of accounting information. Educational background variables have a significant value 0.866 thus does not affect the use of accounting information. Variable business scale has significant value 0,005 that affect the use of accounting information. Variable long the business has significant value 0,018 that affect the use of accounting information.
Co-Authors Ella Zefriani Hikmah Nasution Muhmmad Wandisyah R. Hutagalung Nurhalimah Lubis Rizki Pratiwi Harahap