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All Journal Al Dzahab Journal of Accounting Inquiry Jurnal Manajemen Bisnis Syariah
Fajar Ramadhan
Universitas Islam Negeri Mahmud Yunus Batusangkar
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENERAPAN AKUNTANSI: TINJAUAN PADA USAHA JASA LAUNDRY Fajar Ramadhan; Sri Adella Fitri; Hasibuan Mas Zulita; Ramadanis Ramadanis; Haura Nadira
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 4 No. 2 (2023): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v4i2.2440

Abstract

Tujuan Penelitian: Salah satu usaha laundry yang ada di wilayah batusangkar adalah usaha laundry Berkah. Usaha ini sudah berdiri sejak 2017, awalny usaha ini melakukan pencatatan pendapatan dan pengeluaran kas. Tidak adanya pencatatan laporan keuangan membuat ketidakpastian pendapatan yang diterima dan tidak adanya perbandingan antara penerimaan kas dengan pengeluaran kas. Sehingga perlu dikaji tentang penerapan akuntansi pada perusahaan jasa usaha laundry Berkah di Batusangkar,  dengan tujuan untuk mengetahui tentang bagaimana penerapan akuntansi pada usaha laundry dan permasalahan yang sering dihadapi dalam menerapkan sistem pencatatan akuntansi. Desain/ Metodologi/ Pendekatan Penelitian: Penelitian melakukan pengamatan secara langsung dengan menggunakan hasil survei dan proses wawancara dengan mengajukan beberapa pertanyan kepada penyedia jasa laundry. Hasil Penelitian: Hasil penelitian ini menunjukkan bahwa usaha laundry Berkah belum melakukan pencatatan akuntansi dalam usaha yang dijalankan, sehingga mengakibatkan tidak adanya perbandingan pendapatan dengan jumlah beban yang berpengaruh pada ketidaktahuan atas kondisi perusahaan tersebut, apakah perusahaan tersebut dalam kondisi laba atau rugi. Implikasi Hasil Penelitian: Penerapan akuntansi pada usaha jasa laudry akan memudahkan penataan pengelolaan keuangan. Dengan menerapkan akuntansi, usaha laundry dapat mencatat secara sistematis semua transaksi keuangan, termasuk pemasukan dan pengeluaran.
The Role of Internal Audit in Fraud Prevention of Inspectorate at the Tanah Datar Regency Atika Amor; Fajar Ramadhan; Elsa Fitri Amran
Journal of Accounting Inquiry Vol. 5 No. 1 (2026)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2026.5.1.023-033

Abstract

Purpose: The main problem in this research is the role of internal audit in preventing fraud in the government sector, with a case study of the Tanah Datar District Inspectorate. This research aims to analyze the role of internal audit in preventing fraud in the government sector, with a case study of the Tanah Datar Regency Inspectorate. Methodology: The type of research used by the author is field research, using a descriptive qualitative method with a case study approach. The data collection techniques used by the author are interviews and documentation. The data analysis technique used in processing the data is descriptive analysis based on the COSO 2013 internal control framework. Findings: Based on the research results, it can be concluded that the internal audit at the Tanah Datar Regency Inspectorate has played a role in preventing fraud in regional government organizations by implementing supervisory functions, providing coaching, and issuing recommendations for improvement. The role of internal audit is reflected in the implementation of the control environment, fraud risk assessment, control activities, information and communication, and monitoring of the implementation and follow-up of supervisory results, thus supporting the realization of a structured internal control system within the local government environment. Novelty: None of the previous studies have specifically examined the Tanah Datar Regency Inspectorate. Tanah Datar Regency is institutionally unique due to its strong nagari (village) governance system, which is the lowest level of government with its own financial management, adding complexity to the inspectorate's oversight objectives that is not found in other regencies in Indonesia.
Social Media Engagement and Product Quality as Drivers of Purchase Intention in Sustainable Thrift Shopping Husni Shabri; Fajar Ramadhan
MABIS Jurnal Manajemen Bisnis Syariah Vol. 5 No. 2 (2025): Jurnal Manajemen Bisnis Syariah:MABIS
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/mabis.v5i2.16395

Abstract

This study aims to analyze the influence of social customer engagement and product quality on consumer purchase intention in thrift stores. The research was conducted using a quantitative approach by distributing questionnaires to 97 consumers of Uncu Thriffting Store in Padang Panjang. Data were analyzed using multiple linear regression with SPSS version 27. The results indicate that social customer engagement and product quality have a positive and significant effect on consumer purchase intention, both partially and simultaneously. The coefficient of determination (R²) value of 72.1% shows that the two independent variables can explain the variation in purchase intention, while 27.9% is influenced by other factors outside the study. The practical implication of this research is the importance of consistency in digital interaction and maintaining product quality to increase consumer purchase intention in thrifting businesses.
Co-Authors Atika Amor ELSA FITRI AMRAN Hasibuan Mas Zulita Haura Nadira HUSNI SHABRI Ramadanis Ramadanis