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All Journal Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Lidya Anggraeni
UIN Sulthan Thaha Saifuddin
Economics, Econometrics & Finance

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Analisis Sistem Akuntansi Masjid As Sulthan Kabupaten Sarolangun Nazori Majids; Lidya Anggraeni; Nadiatul Khoriah
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 2 (2023): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v3i2.263

Abstract

Accounting information system is a system that aims to collect and process data and report information related to financial transactions. The mosque accounting system is the process of identifying, measuring, recording, and reporting financial transactions carried out by mosques as a form of accountability in managing mosque resources. The purpose of this study is to analyze the As Sulthan Mosque in Sarolangun Regency has not implemented an accounting system in its financial statements, to find out the accounting principles that have been applied by the As Sulthan Mosque, Sarolangun Regency, and to determine the accountability of financial management at the As Sulthan Mosque, Sarolangun Regency. This research is a qualitative research with the number of informants in this study is 5 people. The results showed that 1) As Sulthan Mosque in Sarolangun Regency had not implemented financial reports according to PSAK 45 Standards because As Sulthan Mosque in Sarolangun Regency was due to a lack of Human Resources who understood the applicable Financial Accounting Standards and the absence of experts with educational backgrounds in Accounting field. 2) 75% of the accounting principles that have been applied by Masjid As Sulthan, Sarolangun Regency, are 6 (six) principles applied from 8 (eight) existing principles. 3) Accountability of financial reports carried out by the As Sulthan Mosque, Sarolangun Regency by pasting its operational financial reports on the wall magazine, and announced when they will perform Friday prayers
Pengaruh Ekspor, Impor, Nilai Tukar (Kurs) Dan Tingkat Inflasi Terhadap Cadangan Devisa Indonesia Periode 2016-2021 Sucika Safitri; Agustina Mutia; Lidya Anggraeni
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 3 (2023): NOVEMBER : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v3i3.281

Abstract

This study aims to find out how the influence of exports, imports, exchange rates and inflation rates on Indonesia's foreign exchange reserves for the period 2016-2021. The type of research used is descriptive quantitative. Data collection is carried out using secondary data in the form of data on exports, imports, exchange rates, inflation rates and Indonesia's foreign exchange reserves for the period 2016-2021. The analytical method used in this study uses the classical assumption test and the multiple linear analysis method with time series data and processed with the SPSS 22 application. The results of this study indicate that the export variable partially has a positive and significant effect on Indonesia's foreign exchange reserves. The import variable partially has no significant effect on Indonesia's foreign exchange reserves. The exchange rate variable partially has a positive and significant effect on Indonesia's foreign exchange reserves. The inflation rate variable has no significant effect on Indonesia's foreign exchange reserves. Meanwhile, simultaneously, the variables of exports, imports, exchange rates and inflation rates have a significant effect on Indonesia's foreign exchange reserves.
Co-Authors Agustina Mutia Nadiatul Khoriah Nazori Majids Sucika Safitri