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Dampak Penerapan Akuntansi Syariah terhadap Nilai Perusahaan dengan Perkembangan Akuntansi Syariah Saat Ini Satrya Mutthaqin; Raju Adha; Nurlaila Nurlaila
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 2 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i2.19281

Abstract

ABSTRACTIslamic accounting has become an increasingly important topic in the global business context. The application of sharia accounting in companies can have a significant impact on company value. Many companies have turned to Islamic accounting to meet market demands and Islamic principles. However, there are still questions regarding the real impact of this implementation on company value. This study aims to investigate the impact of implementing sharia accounting on firm value, taking into account the current developments in sharia accounting. Through this research, it is expected to provide a better understanding of how the application of Islamic accounting can affect company value and how the current development of Islamic accounting plays a role in this. The research method used is qualitative research using Literature Review or literature review. This study will discuss the impact of the application of Islamic accounting on firm value in the context of the current development of Islamic accounting, by considering aspects such as adherence to Islamic principles, access to Islamic markets, transparent disclosure of information, and the development of Islamic accounting standards. The results of this study are expected to provide better insight into the relationship between the application of Islamic accounting and firm value in the current context.Keywords: Sharia Accounting, Company, Sharia Accounting Standards.
Analisis Deskriptif Mengenai Pendapatan dan Pengeluaran Publik dalam Kebijakan Fiskal Ahmad Fuadi; Raju Adha; Patma Wati; Isnaini Harahap
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 2 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i2.19283

Abstract

AbstractThis study aims to provide a simple understanding of the concepts of fiscal policy, public revenue, and public spending. In this context, an understanding of fiscal policy is important to understand how the government manages the economy and meets people's needs. Public revenue is a source of funds used by the government to run various programs and public services, such as infrastructure, education, health and social welfare. Public spending includes the allocation of funds for these purposes. The method used is descriptive method. The results of this study are expected to have a strong basic understanding of the role and importance of fiscal policy in regulating the economy and meeting people's needs.Keywords: Fiscal Policy, Income, Public Spending
Persepsi dan Keputusan Investasi Masa Depan pada Generasi Milenial dan Gen Z Raju Adha; Ahmad fuadi Tanjung; Sugianto
Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan Vol 20 No 2 (2023): Jurnal Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan
Publisher : LPPM Institut Agama Islam Diniyyah Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46781/al-mutharahah.v20i2.870

Abstract

Abstract Bank OCBC NISP held the OCBC NISP Financial Fitness Index to analyze the financial health of Indonesia's young generation. The results revealed that around 85.66% of them were in an unhealthy financial condition, while 14.33% who looked healthy still needed measures to maintain stability. This study aims to explore the perceptions of millennials and gen Z in making investment decisions in the future. Using qualitative research methods through interviews, the results show the difference between the two, especially on the emphasis on sustainability and social impact in investment. However, both agree that financial education and the influence of social media have a key role in shaping their investment decisions. Keywords: OCBC NISP Financial Fitness Index, Investment Decision, Millennial Generation. Abstrak Bank OCBC NISP menyelenggarakan OCBC NISP Financial Fitness Index untuk menganalisis kesehatan finansial generasi muda Indonesia. Hasilnya mengungkapkan bahwa sekitar 85,66% dari mereka berada dalam kondisi finansial yang kurang sehat, sementara 14,33% yang terlihat sehat masih memerlukan langkah-langkah untuk mempertahankan stabilitas. Penelitian ini bertujuan untuk mengeksplorasi persepsi milenial dan gen Z dalam pengambilan keputusan investasi di masa depan. Dengan menggunakan metode penelitian kualitatif melalui wawancara, hasilnya menunjukkan perbedaan antara keduanya terutama pada penekanan keberlanjutan dan dampak sosial dalam investasi. Namun, keduanya sepakat bahwa pendidikan keuangan dan pengaruh media sosial memiliki peran kunci dalam membentuk keputusan investasi mereka. Kata Kunci: OCBC NISP Financial Fitness Index, Keputusan Investasi, Generasi Milenial.