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All Journal Bilancia : Jurnal Ilmiah Akuntansi Emik : Jurnal Ilmiah Ilmu-Ilmu Sosial Jurnal Ilmiah Akuntansi Kesatuan
Halijah, Nur
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Humanities Economics, Econometrics & Finance Social Sciences

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Pengaruh Akuntabilitas dan Transparansi Pengelolaan Zakat Terhadap Minat Muzaki Membayar Zakat Pada Era Pandemi Covid-19 Halijah, Nur
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1513

Abstract

This study aims to determine whether or not there is an influence of accounability and transparency of zakat management on the interest of muzaki to pay zakat in the area of the covid-19 pandemic at the National Amil Zakat Agencyof Asahan Regency. The independent variables used in this study are accountability and transparency. While the dependent variable is the interest of muzaki. The source of data in this study is primary data with the data collections method using a questionnaire distributed in the scope of BAZNAS, Asahan Regency. The number of samples whose data was succesfully processed was 91 people. The sampling technique used is non-probability sampling with convinience sampling method. The results of hypotesis testing for the accountability variable in the study are indicated by the value of the tcount (3,540) > ttable (1,987) and for the transparency variable it is indicated by the value of tcount (5,144) > ttable (1,987). While the results of the F test for the accountability and transparency variables are simultaneously shown by the value of fcount (85,251) > ftable (3,099). So, the results of the t-test and F-test show that accountability and transparency have a partial and simultaneous effect on the interest of muzaki to pay zakat during the covid-19 pandemic era at the National Amil Zakat Agency Of Asahan Regency.
Tren Healing di Instagram: Penyembuhan Kekinian di Kalangan Mahasiswa Halijah, Nur
Emik Vol 6 No 2 (2023)
Publisher : Universitas Muslim Maros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46918/emik.v6i2.2091

Abstract

Healing has become a trended term on Instagram since Covid-19. In 2022, there were a sharp increase of searching for the word “healing” in the Google search engine as compared to 2021. The search for “healing” itself refers more to healing in the sense of traveling, which include holiday. This is due to the fact that during Covid-19 pandemic people stayed at home which caused boredom and stress, so it needs some kind of refresh, popularly known as healing. While most of literatures on healing focus more on the impact of healing, the novel contribution of this article is the importance of posting students’ healing activities in social media. This study was conducted virtually through Instagram since healing caption and healing hashtags (#healing) are widely posted on Instagram. There were 12 students involved in this study, consisting of seven women and five men, whose age ranges between 18 and 21 years, and who are quite active and intensive in healing and posting them on Instagram. Data was collected using interview through chatting and voice note in Instagram and Whatsapp; and observation was carried out by searching for and following #healing. The study shows that healing means the process of curing. In current practice, students interpret healing as: (1) taking a break from activities that cause stress (2) taking a vacation to reduce psychological burden; and (3) “sedative” from various mental tensions. The way they interpret healing is reflected in the healing-related activities they undertake. They are hang-outing in coffee shops/cafés with friends, climbing cool mountains, enjoying the beauty of the beach, exercising, or motorbiking without a clear destination or going to places that can soothe the soul. In essence, whatever activity is carried out for recuperation, this can be categorized as healing. The underlying reason for students to post their healing activities is to promote tourist destinations; as a platform for expressing oneself; and to save immortalized moments considering that Instagram has its archiving facilities. Therefore, Instagram, in this context, is a platform to make this happen.
ANALISIS PENDAPATAN DALAM LAPORAN REALISASI ANGGARAN UNTUK MENILAI KINERJA KEUANGAN (Studi pada Badan Pengelola Keuangan dan Aset Daerah Kota Medan) Halijah, Nur; Nurwani, Nurwani
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 4 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i4.2248

Abstract

ABSTRACT This study aims to determine the level of effectiveness and financial performance of the Regional Financial and Asset Management Agency (BPKAD) Medan City. Where, the variable taken in this research is the income stated in the Budget Realization Report (LRA). Income is one of the important elements because it affects how the continuity of an organization going forward. Public sector government agencies should prepare budgets and manage them properly. Because the budget is very important to support an organization in achieving its goals. Budget and revenue, both of which can be identified and viewed in the budget realization report. This type of research is quantitative descriptive with data in the form of the Medan City BPKAD Budget Realization Report in 2021. The analytical method used in this study is the effectiveness ratio by comparing the realization of PAD receipts and PAD revenue targets. The results showed that the level of effectiveness of the Medan City BPKAD was 89%. That means, the financial performance of the Medan City BPKAD, especially regarding revenues in the budget realization report, is said to be quite effective. Keywords : Revenue, Budget Realization Report, Financial Performance ABSTRAK Penelitian ini bertujuan untuk mengetahui tingkat efektivitas dan kinerja keuangan pada Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kota Medan. Dimana, variabel yang diambil dalam penelitian ini adalah pendapatan yang tertera dalam Laporan Realisasi Anggaran (LRA). Pendapatan adalah salah satu elemen penting karena mempengaruhi bagaimana kelangsungan suatu organisasi kedepannya. Lembaga pemerintah sektor publik sudah selayaknya mempersiapkan anggaran dan mengelolanya dengan baik. Sebab, anggaran sangat penting untuk mendukung suatu organisasi dalam mencapai sasaran. Anggaran dan pendapatan, keduanya dapat diketahui dan dilihat dalam laporan realisasi anggaran. Jenis penelitian ini adalah deskriptif kuantitatif dengan data berupa Laporan Realisasi Anggaran BPKAD Kota Medan tahun 2021. Metode analisis yang digunakan dalam penelitian ini adalah rasio efektivitas dengan membandingkan realisasi penerimaan PAD dan target penerimaan PAD. Hasil penelitian menunjukkan tingkat efektivitas BPKAD Kota Medan ialah sebesar 89%. Itu berarti, kinerja keuangan BPKAD Kota Medan terutama mengenai pendapatan dalam laporan realisasi anggaran dikatakan cukup efektif. Kata kunci : Pendapatan, Laporan Realisasi Anggaran, Kinerja Keuangan
Co-Authors Nurwani Nurwani, Nurwani