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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Budgeting: Jurnal Akuntansi Syariah Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global
Nursetiana, Herni
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Peran Sistem Informasi Akuntansi dalam Pengelolaan Dana Infak Nursetiana, Herni; Pangestu, Feby Risqi; Aji, Gunawan
Budgeting: Jurnal Akuntansi Syariah Vol. 5 No. 1 (2024): Budgeting: Jurnal Akuntansi Syariah, Juni 2024
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v5i1.4482

Abstract

Accounting Information Systems (AIS) are very important for various aspects of financial management, including infaq fund management in the digital era. One of the factors that can hinder the potential destruction of infaq at this time is the low level of public trust in infaq management organizations. This research aims to find out how technology can be used to manage infaq funds more efficiently and the benefits of implementing an accounting information system in increasing transparency and accountability in infaq fund management. The method used in this research is descriptive with a qualitative approach. The data analysis technique in this research was carried out by categorizing data, filtering data, and presenting data designed narratively. The results of this research conclude that the Accounting Information System is very important in increasing transparency and accountability in the management of infaq funds by providing accurate and relevant data in accordance with Islamic sharia principles. The use of technology in the Industry 4.0 era, including digital wallet applications, has made it easier to efficiently manage infaq funds and allows real-time communication. The use of digital payment methods, such as QRIS, further expands the reach and efficiency of fundraising, enabling donations via QR code scanning with common payment applications.
ANALYSIS OF INTERNATIONAL BOYCOTT ON STOCK PERFORMANCE AND VALUE OF MANUFACTURING COMPANIES ON THE IDX Wiwit Anisa; Nursetiana, Herni; Yudha Pratama, Versiandika
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i1.67085

Abstract

This study aims to analyze the impact of international boycotts on stock performance and corporate value of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The method used in this study is a quantitative study with an event study approach, which analyzes market reactions to the boycott event after the issuance of MUI Fatwa No. 83 of 2023 on November 8, 2023. The data used include stock values ​​from Yahoo Finance, trading volume data, and quarterly financial reports of companies published on the IDX. The research sample was taken using a purposive sampling technique, focusing on companies affiliated with Israel that experienced a boycott. The data analysis technique used a normality test, significance test, and paired t-test. The results of this study indicate that the boycott did not have a significant effect on the stock performance of the affected companies, with no decrease in abnormal returns and TVA in the 15-day period after the boycott announcement. In addition, there was no significant decrease in company value, as measured by profitability, namely Return on Assets (ROA). Meanwhile, in measuring liquidity, namely the Current Ratio (CR), there was a significant decline in companies experiencing boycotts.
Analisis Etika Bisnis Pada BMT Mitra Umat: Ketidakmampuan Membayar Tabungan Nasabah Sebagai Bentuk Pelanggaran Kepercayaan Nursetiana, Herni; Azima, Najma; Zulfa, Amalina; Tsania, Afrida; Misidawati, Dwi Novaria; Islami, Putri Prasetya
Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global Vol. 1 No. 2 (2025): April
Publisher : Yayasan Cendekia Gagayunan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63142/ekonosfera.v1i2.185

Abstract

This research aims to analyse BMT Mitra Umat's inability to pay customers' savings as a form of violation of business ethics, especially the principles of honesty, responsibility, justice, and integrity in Islamic financial institutions. The research uses a qualitative descriptive method with a literature study approach, based on the analysis of Islamic business ethics theory and the concept of customer trust. The results showed that BMT Mitra Umat's inability to fulfil its savings payment obligations had a serious impact on the decline in customer trust and damage to the institution's reputation. This violation of the basic principles of business ethics worsens customer loyalty and potentially threatens the sustainability of the institution's operations. This research recommends the need for increased transparency, improved risk management, financial education to customers, and strengthened internal controls to restore public trust and ensure the sustainability of BMT as a trustworthy Islamic financial institution.
Co-Authors Azima, Najma Gunawan Aji Islami, Putri Prasetya Misidawati, Dwi Novaria Pangestu, Feby Risqi Tsania, Afrida Versiandika Yudha Pratama Wiwit Anisa Zulfa, Amalina