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All Journal Jurnal Akademi Akuntansi (JAA) BASKARA: Journal of Business and Entrepreneurship Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan
Juita Tanjung
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Fungsi Idarah dan Akuntabilitas Pelaporan Keuangan Masjid M. Nur Abdullah Birton; Juita Tanjung; Maryati; Rendi Emalia
Jurnal Akademi Akuntansi Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i1.30234

Abstract

Purpose: This study seeks to achieve three main objectives: (1) discern the actuality of mosque financial reporting; (2) assess stakeholder expectations concerning mosque activities; and (3) evaluate the variance in expectations among stakeholders regarding the reality of mosque financial reporting accountability. Methodology/Approach: The research employs a survey-based approach, utilizing a questionnaire for data collection. The population encompasses congregants, administrators, and supervisors located in the Pasar Rebo District of East Jakarta, including individuals associated with the Indonesian Mosque Council. Questionnaires were disseminated through both online channels using a Google form and through face-to-face interactions. Data were meticulously processed using SPSS 19, employing descriptive and inferential methods such as Analysis of Variance. Findings: The study reveals that all mosques possess financial reports primarily intended for dissemination among the congregation, supervisors, administrators, and particularly, administrators themselves. Stakeholders exhibit a preference for the imarah function of mosques, coupled with a desire for more comprehensive mosque functions. Stakeholders anticipate activity reports, specifically in the form of an annually issued, printed document, submitted during management meetings. The ANOVA test indicates no significant disparities between expectations and the accessibility of financial reports. Practical and Theoretical Contributions/Originality: This research augments existing literature by contributing insights from accountability surveys on mosque financial reporting, concentrating on the viewpoint of stakeholders within a specific geographical region. It extends beyond prior case-specific studies of mosques, enriching our comprehension of mosque financial reporting and accountability from a more comprehensive stakeholder standpoint. Research Limitation: This study is limited within the constrained sample size and an uneven distribution of willing participants among mosques and respondents. The absence of assistance in completing the questionnaire via Google Form introduces the potential for misperceptions and interpretations of instrument items.
Pengaruh Sifat Machiavellian, Komitmen Profesional, Dan Pengalaman Kerja Terhadap Pengambilan Keputusan Etis Konsultan Pajak Annisa Nurfebriyantry; Juita Tanjung; Dahlia Tri Anggraini
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 9 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v14i9.4210

Abstract

Perusahaan memiliki indikator dalam menentukan kebijakan penggajian yang berbeda-beda. CV XLA mengalami permasalahan penggajian karyawan karena tingkat kenaikan gaji tidak sesuai dengan tugas dan tanggung jawab karyawan, adanya kesenjangan gaji yang berbeda walaupun dengan golongan jabatan yang sama, dan sistem penggajian yang tidak mempertimbangkan tingkat pendidikan, masa kerja, dan pengalaman kerja. Permasalahan tersebut dapat diatasi salah satunya dengan skala ganda berurutan dengan metode ranking sederhana sesuai dengan Peraturan Menteri Ketenagakerjaan Republik Indonesia Nomor 1 Tahun 2017 . Metode ini mengatur pekerjaan mulai dari yang memiliki ranking terendah sampai tertinggi. Dalam penelitian ini penulis menggunakan metode pengumpulan data dengan teknik wawancara, dokumentasi, pengklasifikasian dan penerapan sistem skala ganda berurutan dengan metode ranking sederhana. Sistem ini dibuat berdasarkan struktur organisasi perusahaan.Sistem penggajian menggunakan skala ganda dengan metode ranking sederhana perusahaan dapat melihat tingkat kenaikan gaji karyawan dari sisi pendidikan, masa kerja, dan pengalaman kerja karyawan sebelumnya. Dengan adanya sistem penggajian menggunakan skala ganda dengan metode ranking sederhana, masalah mengenai perbedaan gaji yang diterima karyawan dengan golongan jabatan yang setara dapat teratasi.
Enhancing MSME Competitiveness in Brunei through Halal Certification: Challenges and Training Opportunities Eva Herianti; Ahmad Yani; Ichwan Arifin; Liza Nora; Amor Marundha; Arna Suryani; Juita Tanjung; Adrian Muluk; Endang Rudiatin; Salahuddin Al Ayubi; Ranisyia dinda alfirani
BASKARA : Journal of Business and Entrepreneurship Vol. 7 No. 2 (2025): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v7i2.26455

Abstract

The International Community Service held in Brunei Darussalam occurred at the Embassy of the Republic of Indonesia in Bandar Seri Begawan, targeting Indonesian micro, small, and medium enterprise (MSME) entrepreneurs residing there. This event was organized in collaboration with the Association of Indonesian Accounting Lecturers (ADAI), the Indonesian Community Association, and the Indonesian Muslim Entrepreneurs Association. The main objective was to unify perspectives on addressing pressing halal issues and enhancing MSME competitiveness through halal certification. Featuring knowledge-sharing sessions themed "Strategies for Enhancing MSME Competitiveness through Halal Certification: Challenges and Opportunities," the event occurred on September 18, 2024, and attracted 150 participants from 40 universities across Indonesia, both online and in person. The implementation method employed a Focus Group Discussion (FGD) approach and in-depth interviews, including training on strategies to improve MSME competitiveness through halal certification, obtaining halal certification, and identifying challenges and opportunities. Activities included preparing the team, introducing topics, summarizing discussions, analyzing data, and assessing the feasibility of qualifying MSMEs. The FGD and training materials cover the halal certification process, benefits, compliance with Islamic law, and strategies to improve MSME competitiveness at the international level and understand the differences in halal certification and product labelling between Indonesia and Brunei.
Co-Authors Adrian Muluk Ahmad Yani Amor Marundha Annisa Nurfebriyantry Arna Suryani Dahlia Tri Anggraini Endang Rudiatin Eva Herianti Ichwan Arifin Liza Nora Maryati Muhammad Nur A. Birton Ranisyia dinda alfirani Rendi Emalia Salahuddin Al Ayubi