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All Journal Jurnal Media Akademik (JMA) JURNAL RUMPUN MANAJEMEN DAN EKONOMI
Darma Sari
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Religion Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH MOTIVASI, ETIKA AUDITOR DAN BIAYA AUDIT TERHADAP KUALITAS AUDIT Darma Sari; Cris Kuntadi
Jurnal Media Akademik (JMA) Vol. 2 No. 4 (2024): JURNAL MEDIA AKADEMIK Edisi April
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i4.269

Abstract

Kualitas audit adalah sebuah pelaksanaan audit yang dilakukan berdasarkan standar audit dan standar pengendalian mutu yang berlaku, serta bebas dari berbagai macam kecurangan dan kesalahan di dalam laporan. Kualitas audit merupakan hal fundamental penting karena auditor yang memberikan laporan hasil audit yang memiliki data berkualitas dianggap sebagai pihak yang sangat bertanggung jawab atas dasar pengambilan keputusan dan bertanggung jawab juga kepada masyarakat. Artikel ini mereview Pengaruh Motivasi, Etika Auditor dan Biaya Audit Terhadap Kualitas Audit suatu studi literatur akuntansi syariah. Tujuan dari penulisan artikel ini adalah membangun hipotesis mengenai pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil dari artikel literature review ini diantaranya: 1) Motivasi memiliki pengaruh terhadap Kualitas Audit; 2) Etika Auditor berpengaruh terhadap Kualitas Audit; dan 3) Biaya Audit berpengaruh terhadap Kualitas Audit.
ANALISIS RASIO KEUANGAN ORGANISASI PENGELOLA ZAKAT (BAZNAS) Afina Azzahra; Darma Sari; Dea Angraeni; Ersi Sisdianto
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 2 (2024): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i2.1196

Abstract

This study is targeted at analyzing and observing the financial performance of BAZNAS/National Amil Zakat Agency in Lampung from 2021-2023. This study uses efficiency, activity, development and amil fund ratios that are in line with the BAZNAS study. This study has quantitative data from BAZNAS Lampung financial data from 2021-2023. To collect data, we use documentation & observation using quantitative descriptive methods. Through the activity ratio analysis, it shows that the results are quite optimal, and BAZNAS is classified as good for storing and distributing Infaq, Zakat & Alms (ZIS) funds. The efficient ratio shows relatively optimal results even though the ratio of operating costs to mil rights and to the number of ammil rights is not optimal, but the ratio of storage, human resources and capital funds can be called optimal. Also the amil fund is classified as good. However, the development ratio shows results that are not optimal, whereas the development ratio of distribution and collection shows results that are not yet good.
Co-Authors Afina Azzahra Cris Kuntadi Dea Angraeni Ersi Sisdianto