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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Shariah Economics
Puteri Anggi Lubis
UIN Sulthan Thaha Saifuddin Jambi
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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FAKTOR – FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN PADA PEMERINTAH DAERAH TANJUNG JABUNG BARAT DENGAN ADMINISTARASI SEBAGAI VARIABEL MODERASI Ferri Saputra Tanjung; Achyat Budianto; Puteri Anggi Lubis
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (667.685 KB) | DOI: 10.31959/jm.v11i2.1203

Abstract

This study aims to determine the effect of planning, human resources and budget execution on budget absorption with administration as a moderating variable in Tanjung Jabung Barat Regency. The samples in this study were the Budget User Authority (KPA), Commitment Making Officer (PPK), Expenditure Treasurer (BP), Financial Administration Officer (PPK), and Paying Order Signing Officer (PPSPM) in the Tanjung Jabung Barat Regency government which were collected 134 respondents. The data in this study are primary data. Hypothesis testing using multiple linear regression analysis and MRA with the help of the SPSS program. The results of research on planning, human resources and budget execution partially on budget absorption. Administration as a moderating variable succeeded in moderating the relationship between planning, human resources and budget execution on budget absorption.
Pengaruh Akuntansi Hijau, Kinerja Lingkungan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Subsektor Batubara Issi Tahun 2021–2024 Eka Febri Nurdiani; Mellya Embun Baining; Puteri Anggi Lubis
JOURNAL OF SHARIA ECONOMICS Vol 7 No 1 (2025): Jounal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i1.1352

Abstract

This study aims to analyze the influence of green accounting, environmental performance, and company size on the financial performance of coal-based energy companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2021–2024 period. The study employed a quantitative approach with a causal associative approach. Secondary data were obtained from annual reports, sustainability reports, company financial reports, and data from the Corporate Performance Rating Program in Environmental Management (PROPER). The sampling technique used purposive sampling based on specific criteria. Financial performance was proxied using Return on Assets (ROA), green accounting was measured using the GRI 300 disclosure index, environmental performance was measured using the PROPER rating, and company size was measured by the natural logarithm of total assets. Data analysis was performed using multiple linear regression. The results showed that green accounting had a positive effect on financial performance. Environmental performance also had a positive effect on financial performance, indicating that companies with better environmental management tended to have higher levels of profitability. Furthermore, company size had a positive effect on financial performance because companies with larger assets have a better ability to manage resources and generate profits. Simultaneously, green accounting, environmental performance, and company size significantly influence the financial performance of coal-based energy companies listed on the ISSI (Indonesian Standard Chartered Accountants). This finding underscores the importance of implementing sustainable business practices to improve financial performance and support long-term corporate sustainability.
Analisis Implementasi Akuntansi Zakat, Infak dan Sedekah Berdasarkan PSAK No 109 Pada Lembaga Amil Zakat OPSEZI Jambi Putri Anelisa; Khairiyani .; Puteri Anggi Lubis
JOURNAL OF SHARIA ECONOMICS Vol 6 No 1 (2024): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v6i1.1421

Abstract

This study aims to analyze the implementation of accounting for zakat, infaq, and sadaqah (ZIS) based on PSAK No. 109 at the OPSEZI Zakat Institution in Jambi and to identify the challenges encountered in its implementation. This study employs a descriptive qualitative approach conducted at LAZ OPSEZI Jambi. Data were collected through interviews, observations, and documentation involving informants directly engaged in the institution’s financial management and reporting. Data analysis was conducted through data reduction, data presentation, and conclusion drawing and verification. The findings indicate that LAZ OPSEZI Jambi has generally implemented PSAK No. 109 in the recognition, measurement, presentation, and disclosure of ZIS funds. Funds are recognized when received and distributed, while non-cash assets are measured using relevant valuation principles. The institution has also prepared most of the required financial statement components and disclosed information concerning the receipt and distribution of ZIS funds. However, implementation is not yet fully optimal because the statement of changes in managed assets was not presented for 2024. Other challenges include limited human resource competencies, accounting systems that require further improvement, and the need to strengthen understanding of applicable accounting standards. The study concludes that the implementation of PSAK No. 109 at LAZ OPSEZI Jambi has generally been carried out, but improvements are still required in human resource capacity, accounting information systems, financial statement completeness, transparency, and accountability in ZIS fund management.
Analisis Penerapan Laporan Keuangan Berdasarkan PSAK 409 Studi Kasus Pada Lembaga Amil Zakat Insan Madani Jambi Friska Desta Setia; Youdhi Prayogo; Puteri Anggi Lubis
JOURNAL OF SHARIA ECONOMICS Vol 6 No 1 (2024): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v6i1.1438

Abstract

The implementation of Statement of Financial Accounting Standards (PSAK) 409 serves as a guideline for amil zakat institutions in preparing transparent, accountable, and sharia-compliant financial statements. This study aims to analyze the implementation of financial statements based on PSAK 409 at Insan Madani Jambi Amil Zakat Institution in terms of recognition, measurement, presentation, and disclosure. This study employed a descriptive qualitative research method. Data were collected through observation, interviews, and documentation involving the Director of Finance and Governance and the Secretary of Reporting as key informants. Data were analyzed using data reduction, data presentation, and conclusion drawing, while data validity was ensured through source triangulation. The findings indicate that, in general, Insan Madani Jambi Amil Zakat Institution has implemented PSAK 409 in preparing its financial statements. The aspects of recognition, measurement, and presentation have complied with PSAK 409, whereas in the disclosure aspect, the institution has prepared Notes to the Financial Statements; however, several disclosures could still be enhanced to achieve more comprehensive compliance with PSAK 409. It can be concluded that the implementation of PSAK 409 in the financial statements of Insan Madani Jambi Amil Zakat Institution generally complies with the applicable accounting standards. The findings are expected to serve as an evaluation for the institution in improving the quality of financial reporting and as a reference for future studies on the implementation of PSAK 409 in amil zakat institutions.
Co-Authors Achyat Budianto Eka Febri Nurdiani Ferri Saputra Tanjung Friska Desta Setia Khairiyani . Mellya Embun Baining Putri Anelisa Youdhi Prayogo