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All Journal Bisnis Net : Jurnal Ekonomi dan Bisnis
Waha Rira Nadirah
Universitas Islam Negeri Sumatera Utara
Economics, Econometrics & Finance

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PERKEMBANGAN PENELITIAN BIBLIOMETRIK PSAK 109 MENGGUNAKAN VOSVIEWER Hastuti Olivia; Nurluthfiyyah Syarifah Hanun Siregar; Waha Rira Nadirah; Azzahra Inayatussyfa; Syahri Ramadhan Saragih
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3142

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ABSTRACTStatement of Financial Accounting Standards (PSAK) 109 is an important guide considering the many problems regarding zakat, infaq and alms today. This interest has motivated many studies to review PSAK 109. The problem with this research is the suitability of amil zakat financial reporting, related to the disclosure of income from non-halal funds, as well as how to recognize and measure accounting for zakat, infaq/alms. This study aims to map the general description of PSAK 109 which has been discussed from previous articles by utilizing biliometric analysis. This research data is metadata extracted from the Google Scholar database from 2018 to 2023. All information is exported into Research Information Systems (RIS) format for analysis purposes using VOSviewer software. The number of document metadata collected is 252 articles. The results of the analysis show that between PSAK 109, zakat accounting, financial statements, OPZ, BAZNAS, zakat, infaq and alms are interconnected.Keywords: PSAK 109; zakat infaq and alms; BAZ; LAZ; VOSViewer.
Analisis Penerapan GCG menggunakan Data Time Series BCA dengan Otomasi NVIVO 12 Hastuti Olivia; Nurluthfiyyah Syarifah Hanun Siregar; Muhammad Razaq Arafi; Zaskia Akhira; Waha Rira Nadirah; Azzahra Innayatussyfa
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.4058

Abstract

Implementing good corporate governance is the first step in improving a company's performance, performance and reputation which can become a magnet for consumers and increase business progress. However, corporate governance is not managed well in Indonesia, even though good corporate governance can have a significant impact on the company itself and can even support the Indonesian economy. This research aims to look at the implementation of good corporate governance at Bank Central Asia using time series data with NVivo qualitative data analysis. The data used is an overview of Bank Central Asia's financial and corporate governance data obtained from Bank Central Asia's own good corporate governance report database. The research results show that the implementation of Good Corporate Governance (GCG) at BCA has good performance and the bank's rating based on the company's OER/BOPO data is considered very healthy.
Co-Authors Azzahra Inayatussyfa Azzahra Innayatussyfa Hastuti Olivia Muhammad Razaq Arafi Nurluthfiyyah Syarifah Hanun Siregar Syahri Ramadhan Saragih Zaskia Akhira