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All Journal JAKA (Jurnal Akuntansi, Keuangan dan Auditing) AMALA Jurnal Pengabdian Kepada Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Wikan Kinasih, Hayu
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Diamond Theory Terhadap Fraudulent Financial Statements Dengan Komisaris Independen Sebagai Variabel Pemoderasi Oktavianasari, Ira; Prajanto, Agung; Dapit Pamungkas, Imang; Wikan Kinasih, Hayu
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10733

Abstract

This research uses a fraud diamond model analysis which consists of four factors, namely pressure, opportunity, rationalization, and cability, aiming to test and analyze the influence of pressure, opportunity, rationalization, cability on Fraudulent Financial Statements with the Independent Commissioner as a moderating variable. The sample for this research was selected using purposive sampling, namely BUMN companies for the 2019-2022 period that met the criteria. Using a quantitative analysis approach, regression was used as an analysis method and a total of 96 samples were included in this research. Statistical data analysis to test the hypothesis was carried out with the help of WarpPLS software version 8.0. This research shows that pressure, opportunity and ability have a positive effect on Fraudulent Financial Statements, while rationalization has a negative effect on Fraudulent Financial Statements. Apart from that, the Independent Commissioner only moderates the relationship between capability and Fraudulent Financial Statements.
Halal Lifestyle Training for MA Rohmaniyyah’s Students: The Islamic Lifestyle Practice of Today’s Adolescent Hermawan Adinugraha, Hendri; Rahmawati, Ferida; Sartika, Mila; Isthika, Wikan; Wikan Kinasih, Hayu
AMALA Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2022): May 2022
Publisher : Faculty of Economics and Islamic Business State Islamic Institute of Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.537 KB) | DOI: 10.23971/amala.v1i1.12

Abstract

Based on the analysis of the situation, it is known that currently the concept of halal is universal for both Muslims and non-Muslims, halal does not only cover the needs of sharia, but is also a concept of sustainability through aspects of an Islamic lifestyle. The purpose of implementing this service is to add insight/knowledge of partners in the field of Halal lifestyle (HLS), to help partners to be able to practice Halal lifestyle (HLS) as an Islamic lifestyle for today’s youth, to provide convenience for MA Rohmaniyyah students in choosing a style. Islamic life through Halal lifestyle (HLS). The method of implementing this activity uses an educational approach, counseling (socialization) and Halal lifestyle (HLS) training for teenagers. Then, in addition to a model or method of Halal lifestyle (HLS) that has been generated. This service concludes that the majority (92%) of the students of MA Rohmaniyyah Mranggen understand that the word halal means allowed and the rest said halal means good. They interpret the halal lifestyle as having good morals or attitudes according to sharia or polite behavior. Examples of the halal lifestyle they have ever done are religious tourism, saving in Islamic financial institutions, wearing the syar’i hijab. The reason they consider it important to live a halal lifestyle is because the halal concept is universally applicable as rahmatan lil ‘alamin, or because a halal lifestyle can make the body healthy, or because a halal lifestyle can increase dignity. The way to live a halal lifestyle is by practicing the 3 HM concept, namely it is halal to obtain it, halal to consume it, and halal to use it. All of the students of MA Rohmaniyyah Mranggen intend/interested in a halal lifestyle.
Faktor Penganggaran, Penatausahaan, dan Aplikasi Akuntansi Terhadap Kualitas Laporan Keuangan Studi Kasus pada Rumah Sakit Mata Makassar Caesaria Febriastri, Safira; Wikan Kinasih, Hayu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9692

Abstract

This study aims to analyze the effect of budgeting, administration, and accounting applications on the quality of financial reports at the Makassar Eye Hospital. This type of research uses a quantitative approach with data collection through questionnaires and direct surveys. The sampling was conducted usiang a purposive sampling method. The population that became the object of research was employees who were directly involved in managing the hospital's accounting information system, totaling 30 employees. The analysis method applied is Partial Least Squares Structural Equation Modeling (PLS-SEM) with software SmartPLS.. The results of the data analysis show that budgeting, administration and financial applications exert a significant impact  on the quality of financial statements. The model explains is 0.812 or 81,2% of, while 18,8% accounted for by  variables not examined in this research.
Faktor Penganggaran, Penatausahaan, dan Aplikasi Akuntansi Terhadap Kualitas Laporan Keuangan Studi Kasus pada Rumah Sakit Mata Makassar Caesaria Febriastri, Safira; Wikan Kinasih, Hayu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9692

Abstract

This study aims to analyze the effect of budgeting, administration, and accounting applications on the quality of financial reports at the Makassar Eye Hospital. This type of research uses a quantitative approach with data collection through questionnaires and direct surveys. The sampling was conducted usiang a purposive sampling method. The population that became the object of research was employees who were directly involved in managing the hospital's accounting information system, totaling 30 employees. The analysis method applied is Partial Least Squares Structural Equation Modeling (PLS-SEM) with software SmartPLS.. The results of the data analysis show that budgeting, administration and financial applications exert a significant impact  on the quality of financial statements. The model explains is 0.812 or 81,2% of, while 18,8% accounted for by  variables not examined in this research.
Co-Authors Agung Prajanto Caesaria Febriastri, Safira Ferida Rahmawati Hermawan Adinugraha, Hendri Imang Dapit Pamungkas Mila Sartika, Mila Oktavianasari, Ira Wikan Isthika, Wikan