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All Journal Journal Civics and Social Studies J-ISACC : Journal of Islamic Accounting Competency
Rita Herawati
Unknown Affiliation
Economics, Econometrics & Finance

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COMPETITIVE ADVANTAGE STRATEGY ORIENTED TO MARKETING PERFORMANCE OF PRIVATE UNIVERSITIES Rita Herawati; Nizar Alam Hamdani; Wati Susilawati
Journal Civics And Social Studies Vol. 5 No. 1 (2021): Jurnal Civicos Vol 5 No 1 Tahun 2021
Publisher : Institut Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31980/journalcss.v5i1.149

Abstract

The aim of this research is to analyze the influence of the Competitive Advantage Strategy Oriented to Marketing Performance at Garut University. The research method used is a descriptive survey and explanatory survey method with the organizational analysis unit, namely Garut University and the observation unit is Pipinanan University. The data analysis technique in this research uses variant or component-based structural equation modeling, namely partial least squares (PLS) with the smartpls 3.0 program, so all members of the population are designated as respondents. The results of this research show that 1) The external marketing environment has a positive influence on competitive advantage. 2) The external marketing environment has no influence on Marketing Performance, 3) The internal marketing environment has a positive influence on competitive advantage, 4) The internal marketing environment has no influence on marketing performance, 5) Competitive advantage has a positive influence on Marketing Performance.
ANALISIS AKUNTABILITAS PENGELOLAAN KEUANGAN DI MASJID Al-BAROKAH DI KECAMATAN JELUTUNG BERDASARKAN ISAK 35  Rita Herawati; Khairiyani Khairiyani
Journal of Islamic Accounting Competency Vol. 6 No. 1 (2026): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v6i1.5738

Abstract

Mosque organizations are expected to present their financial reports in accordance with ISAK 35 reporting standards. The large number of mosques whose financial records are still simple can reduce the accountability of mosque financial management. The implementation of accountability can increase public trust to donate funds to the mosque. Therefore, this study aims to determine the form of accountability for financial management and financial reporting of the Al-Barokah mosque based on ISAK 35. This study was conducted using a qualitative descriptive approach. The type of research is field research, where data is obtained through observation and interviews as well as other secondary data. The object used is the Al-Barokah Mosque, Jelutung, using research subjects. This focuses on the accountability of the financial management of the Al-Barokah Mosque in the concept of trust and community participation for progress at the Al-Barokah Mosque, Jelutung District. The validity of the data uses direct data sources. The results of the findings indicate that there are two types of accountability for the management of the Al-Barokah Mosque. First, accountability to the servants of Allah as a form of accountability of the management for the trust and trust given in managing donation funds. Second, accountability to the community and congregation for the management of the Mosque by recording cash receipts and expenditures through a financial reporting information board written weekly by the Mosque treasurer. Regarding the guidelines for preparing financial reports based on ISAK 35, the Al-Barokah Mosque has never implemented the standard and only does simple bookkeeping.
Co-Authors Hamdani, Nizar Alam Khairiyani Khairiyani Wati Susilawati