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Enhancing Mosque Financial Transparency through a Mobile System under ISAK 35 Edy Anan; Zoniarti Zoniarti; Agung Wijanarko
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5520

Abstract

Purpose: This study develops a mobile-based financial reporting system for mosques under ISAK 35 to improve the reporting quality and donor trust through real-time updates. Methodology/approach: Using the Rapid Application Development (RAD) method, this study covers system requirement analysis, design, implementation, and testing. Data were collected through observations, Focus Group Discussions (FGDs) with mosque administrators, and literature reviews. Usability was tested using black-box and task-based evaluations. Results: The system generates ISAK 35–compliant reports, including statements of financial position, comprehensive income, cash flow, and changes in net assets. This enables real-time recording and reporting, thereby improving transparency and efficiency. Usability testing showed that administrators found the system to be intuitive and useful, although some struggled with adjustment entries. The system also improves financial literacy and donor confidence. Conclusions: The ISAK 35–based mobile system strengthens mosque financial reporting and offers a practical and replicable model for nonprofit entities. Limitations: The system is limited by database capacity (200 MB, 500 rows), lacks integration with digital payment tools (e.g., QRIS), and does not fully support multi-user or multi-entity functions. Limited accounting knowledge among administrators also affects usage. Contributions: This study presents a digital financial management prototype that integrates ISAK 35 with mobile technology to build donor trust and improve responsible reporting. The model can be adapted for other nonprofits, such as churches, foundations, and NGOs.
The Effect Of Workload And Work Stress On Employee Turnover Intention At PT Sindo Bintangmas Energi Muhammad Roky Prasetya; Ida Ayu Made E G; Zoniarti Zoniarti
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10104

Abstract

This study aims to analyze the effect of workload and work stress on employee turnover intention at PT. Sindo Bintangmas Energi. The research employs a quantitative approach with an associative method. The population in this study consists of all 45 employees of PT. Sindo Bintangmas Energi, who were also used as the research sample through a saturated sampling technique. Data were collected through questionnaires, while data analysis was carried out using SPSS version 26 with validity tests, reliability tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²). The results of the multiple linear regression analysis produced the equation: Y = 2.672 + 0.657X1 + 0.022X2 + 1.245. The findings indicate that the workload variable has a positive and significant effect on turnover intention , with a t-value of 6.801 > t-table value of 2.018 and a significance level of 0.000 < 0.05. Conversely, work stress has no significant effect on turnover intention , with a t-value of 0.202 < t-table value of 2.018 and a significance level of 0.841 > 0.05. The simultaneous test (F-test) shows that workload and work stress jointly have a significant effect on turnover intention , with an F-value of 187.160 > F-table value of 3.22 and a significance level of 0.000 < 0.05. The coefficient of determination (R²) is 0.899, indicating that 89.9% of the variation in turnover intention can be explained by the two independent variables, while the remaining 10.1% is explained by other factors outside this study.
The Influence Of Service Quality And Company’s Image On Customer Satisfaction At Bank Muamalat Bengkulu Erenherlika Erenherlika; Neri Susanti; Zoniarti Zoniarti
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1481

Abstract

The aim of this research is to determine the influence of service quality and company’s image on customer satisfaction at Bank Muamalat Bengkulu Branch. The sample in this research was 100 customers who made transactions at Bank Muamalat Bengkulu Branch. The sampling technique is an accidental sampling technique for collecting data using a questionnaire and the analysis method used is multiple linear regression, classical assumption testing and hypothesis testing. Based on the results of multiple linear regression research, it shows that Y=14.005+2.522X1+5.333X2+2.683. The research results show that the variable Service Quality (X1) shows tcount 2.522 > ttable 1.660 and is significant 0.013 < 0.05, so the hypothesis results Ha are accepted and Ho is rejected, meaning that Service Quality (X2) has a positive and significant effect on Customer Satisfaction (Y). The variable Company Image (X2) shows tcount 5.333 > ttable 1.660 and is significant 0.000 < 0.05, so the results of the hypothesis Ha are accepted and Ho is rejected, meaning that Company’s Image (X2) has a positive and significant effect on Customer Satisfaction (Y). The results of simultaneous hypothesis calculations show a significant value of 0.000 < 0.05, meaning that together, X1 (Service Quality) has a positive and significant influence on Customer Satisfaction (Y) and X2 has a positive and significant influence on Customer Satisfaction (Y)
The Influence Of Brand Image, Product Quality, And Price On Brand Switching Of Wardah Makeup In Bengkulu City Peli Rahmita Sari; Ida Ayu Made E.G; Zoniarti Zoniarti
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1519

Abstract

When buying an item, a consumer often assesses whether the item is suitable for them or not, whether it is suitable for them or not, therefore consumers prioritize choosing by looking at the brand image, product quality and price to fulfill their desires or needs in purchasing goods. The aim of this research is to determine the influence of brand image, product quality and price on brand switching of Wardah makeup products in Bengkulu City. The type of research used is quantitative. The data analysis methods used are multiple linear regression, determination tests, and hypothesis tests. The results of multiple linear regression have the equation Y = 54, 534 - 0.395(X1) - 0.007(X2) - 0.404(X3) + 3.602 because the direction of the regression is positive, it can be interpreted that if brand image, product quality and price increase, then interest in buying Wardah's makeup product in Bengkulu City will also increase. Brand image does not have a significant effect on interest in buying Wardah makeup products in Bengkulu City, this is proven by the value of t count is smaller than t table (-5, 324 < 1.659) and a significant value of 0.000 < 0.05 meaning that H0 is accepted and Ha is rejected. Product quality has a significant effect on interest in buying Wardah makeup products in Bengkulu City, this is proven by the value of t count is greater than t table (-0.065 < 1.659) with a significant value of 0.984 > 0.05 meaning H0 is rejected and Ha is accepted. Price has a significant effect on interest in buying Wardah makeup products in Bengkulu City, this is proven by the value of t count is greater than t table (-6,200 < 1.659) with a significant value of 0.000 - 0.05 meaning H0 is rejected and Ha is accepted. Brand image (X1), product quality (X2), and price (X3) together have a significant effect on brand switching (Y) of Wardah makeup products in Bengkulu City.
The Effect of Performance Allowances on Work Motivation and Employee Performance at the Ministry of Religion of Bengkulu City Zoniarti Zoniarti; Ramadan Subhi
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 1 (2024): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i1.1594

Abstract

This study aims to analyze the effect of performance allowances on work motivation and employee performance at the Ministry of Religion (Kemenag) of Bengkulu City. this uses quantitative method as an explanatory research approach, the data analysis technique used is multiple regression. The statistical test results show that there is a positive and significant influence between performance allowances and employee work motivation, as well as between performance allowances and employee performance. The analysis also identified several potential problems related to the provision of performance allowances, including unclear criteria, unequal distribution, and delays in payment. To address these issues, it is recommended that performance allowance policies be clear, transparent, and involve employees in program planning and evaluation. The importance of effective and open communication in managing performance benefits is also emphasized. The general benefits of performance allowances, such as high motivation, increased productivity, and improved psychological well-being of employees, were positively highlighted in this study. With the results of calculations using SPSS, it was found that work motivation and performance variables jointly significantly affect employee performance allowances. The test results state the rejection of the null hypothesis, indicating that the higher the value of performance allowance, the higher the work motivation and performance of employees of the Ministry of Religious Affairs of Bengkulu City.
The Effect of Performance Allowances on Organizational Culture: The Moderating Role of Leadership Style Zoniarti, Zoniarti; Nurzam, Nurzam; Irwanto, Tito; Mu'min, Halek
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9422

Abstract

This study delves into the interactive relationship between performance allowances and organizational culture, with specific reference to the moderating effect of leadership style amongst a sample of 180 PNS and PPPK officers working in city-level offices of the Ministry of Religious Affairs. Using a cross-sectional survey design and Partial Least Squares Structural Equation Modeling (PLS-SEM), this research assesses hypotheses informed by social exchange theory and contingency theory. Performance allowances are found to impact organisational culture substantially (β = 0.169, p < 0.05); however, such an impact is mainly moderated by leadership style, which shows no direct effects. Performance allowances significantly impact leadership style (β = 0.785, p < 0.001), and the latter has a strong impact in turn on organisational culture (β = 0.752, p < 0.001). Leadership style's moderating effect on the relationshipbetween performance allowances and organisational culture is statistically significant (β = 0.050, p < 0.05), and implies synergistic effects when these two constructs are interactive. The model predicts 67.1% and 61.6% of variance for organisational culture and leadership style, respectively. These findings enrich the literature on compensation by presenting leadership behaviour as the overriding mechanism by which performance-based compensation impacts organisational culture and so implying that integrated interventions combining compensation systems and leadership development initiatives may result in superior cultural transformation outcomes.
Penguatan Jiwa Kewirausahaan Kreatif dan Inovatif Di Era Modern Pada Komunitas Muda Berdaya Kota Bengkulu Harri Agustin; Suwarni Suwarni; Ahmad Soleh; Zoniarti Zoniarti; Ramadan Subhi
Jurnal Semarak Mengabdi Vol 5 No 2 (2026): Juli
Publisher : STIA Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56135/jsm.v5i2.350

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk memperkuat jiwa kewirausahaan kreatif dan inovatif pada anggota Komunitas Muda Berdaya Kota Bengkulu. Permasalahan utama yang dihadapi mitra meliputi rendahnya pemahaman mengenai konsep kewirausahaan, terbatasnya kemampuan dalam mengidentifikasi peluang usaha berbasis potensi lokal, serta kurang optimalnya pemanfaatan teknologi digital dalam pengembangan dan pemasaran usaha. Kondisi tersebut berdampak pada rendahnya daya saing dan kemandirian ekonomi generasi muda di era modern. Metode pelaksanaan kegiatan dilakukan melalui pendekatan partisipatif yang meliputi tahap persiapan, pelatihan, pendampingan, serta evaluasi. Kegiatan pelatihan difokuskan pada penguatan mindset kewirausahaan, pengembangan kreativitas dan inovasi usaha, identifikasi peluang bisnis, serta pemanfaatan teknologi digital untuk pemasaran. Selanjutnya, dilakukan pendampingan dalam penyusunan ide usaha dan model bisnis sederhana yang disesuaikan dengan potensi peserta. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan peserta dalam bidang kewirausahaan, kemampuan mengembangkan ide usaha kreatif, serta peningkatan motivasi untuk berwirausaha secara mandiri. Dengan demikian, kegiatan ini diharapkan dapat berkontribusi dalam menciptakan generasi muda yang produktif, inovatif, dan berdaya saing dalam menghadapi tantangan ekonomi di era modern.
The Influence Of Employee Branding And Organisational Citizenship Behaviour (OCB) On Employee Job Satisfaction At The Education And Culture Office Of Seluma Regency Hesi Putri Ayu; Ida Anggriani; Zoniarti Zoniarti
Focus of Human Resource Management Journal Vol. 1 No. 1 (2026): February
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

There is involvement of various factors that influence employee job satisfaction, namely both factors originating from within themselves or factors related to the organizational or government environment. Both contribute to employees in positioning themselves to contribute to the organization where they work. The purpose of this study is to determine the effect of employee branding and Organizational Citizenship Behavior (OCB) together on employee job satisfaction at the Seluma Regency Education and Culture Office. The sample in this study was 81 ASN at the Seluma Regency Education and Culture Office. Data collection used a questionnaire and the analysis methods used were multiple linear regression, determination test and hypothesis test. The results of multiple regression show a positive regression direction with Y = 10.581 + 0.300X1 + 0.467 X2 +3.789. Employee branding has a significant influence on employee job satisfaction at the Seluma Regency Education and Culture Office because the significance value of 0.000 is smaller than 0.05. This illustrates that the increasing employee branding will also increase employee job satisfaction. Organizational Citizenship Behavior (OCB) has a significant influence on employee job satisfaction at the Seluma Regency Education and Culture Office because the significance value of 0.000 is smaller than 0.05. This illustrates that the higher the Organizational Citizenship Behavior (OCB), the higher the employee job satisfaction. Employee branding and Organizational Citizenship Behavior (OCB) have a significant simultaneous influence on employee job satisfaction at the Seluma Regency Education and Culture Office because the significance value of 0.000 is smaller than 0.05. 
The Effect Of Rewards And Punishment On Employee Work Motivation At PT Amanie International Beti Sahdiya; Ida Ayu Made Er Meytha Gayatri; Zoniarti Zoniarti
Innovative Business Management Journal Vol. 2 No. 2 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/ibm.v2i2.466

Abstract

This study aims to determine the effect of rewards and punishments on employee work motivation at PT. Amanie Internasional. This study is motivated by the importance of a fair and consistent reward and punishment system in improving employee morale and discipline. The method used in this study is a quantitative method with a multiple linear regression analysis approach. Data were collected through questionnaires distributed to respondents who were employees of PT. Amanie Internasional, then analyzed using SPSS version 25.0 with validity and reliability tests, t-tests, F-tests, and the coefficient of determination (R²). The results showed that partially, the reward variable had a positive and significant effect on employee work motivation with a significance value of 0.013 < 0.05 and a t-value of 2.616 > 2.026. while the punishment variable also had a positive and significant effect with a significance value of 0.002 < 0.05 and a t-value of 3.408 > 2.026. Simultaneously, both variables had a significant effect on work motivation with an F-value of 20.476 > 3.25 and a significance value of 0.000 < 0.05. The coefficient of determination (R²) value of 0.525 indicates that 52.5% of employee work motivation variables can be explained by reward and punishment, while the remaining 47.5% is influenced by other factors outside this study. Thus, the implementation of a fair, transparent, and consistent reward and punishment system has been proven to increase employee work motivation at PT. Amanie Internasional.
Macroeconomic Indicators and Regional Government Capital Expenditure: Panel Data Analysis of Provinces in Sumatra 2019–2024 Merri Anitasari; Zoniarti Zoniarti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10595

Abstract

This study analyses the effects of economic growth, inflation, interest rates, unemployment rates, and poverty rates on local government capital expenditures in 10 provinces in Sumatra during the 2019–2024 period. Using a panel data regression approach with fixed and random effects models and the Hausman test, we found that economic growth had a significant positive effect on capital expenditures, while inflation and poverty rates had a significant negative effect. These results emphasize the importance of macroeconomic stability and fiscal capacity in encouraging public investment at the regional level.