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All Journal Journal of Management - Small and Medium Enterprises (SME's) Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Islamic Economics (IJIE)
Amalia, Lestari Rezki Nurul
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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The Effect of Accountability and Transparency on Interest in Paying Zakat at the National Amil Zakat Agency of Buton Regency With Religiosity as a Moderation Amalia, Lestari Rezki Nurul; Haliah, Haliah; Nirwana, Nirwana
Jurnal Internasional Ekonomi Islam Vol 6 No 01 (2024): International Journal of Islamic Economics
Publisher : The Postgraduate of Institut Agama Islam Negeri Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/ijie.v6i01.9199

Abstract

Introduction: The Buton Regency National Zakat Amil Agency has the potential to pay zakat by increasing accountability, transparency, and religiosity which can be a factor in advancing the level of community welfare. Objectives: This research aims to determine the effect of accountability and transparency on interest in paying zakat and the relationship between religiosity as moderation in strengthening the influence of accountability and transparency on interest in paying zakat. Method: This research was conducted quantitatively and used a questionnaire as a data collection method. The subjects of this research were 150 muzakki BAZNAS (National Amil Zakat Agency) located in Buton Regency. The data analysis method uses Structural Equation Models with Partial Least Square (PLS). Results: The research results show that accountability and transparency regarding interest in paying zakat have positive and significant results. This research also proves that accountability and transparency on interest in paying zakat are significant with religiosity as a moderating variable that strengthens the influence of accountability and transparency on interest in paying zakat. Implications: These results contribute to the development of a model in research that accounting and transparency in zakat institutions with religiosity as moderation can influence interest in paying zakat.
ANALISIS ABNORMAL RETURN SEBELUM DAN SESUDAH PELARANGAN EKSPOR BATU BARA PADA 1 JANUARI 2022 Darmawati, Darmawati; Rasyid, Syarifuddin; Amalia, Lestari Rezki Nurul; Nurazisah, Andi Fadhilah
Journal of Management Small and Medium Enterprises (SMEs) Vol 17 No 3 (2024): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v17i3.19574

Abstract

This study aims to analyze the difference in average abnormal stock returns before and after the announcement of the coal export ban on coal mining companies on the Indonesia Stock Exchange (IDX) between August 2021 and January 2022. The method used is an event study with secondary data from Yahoo Finance. The research sample consisted of 20 companies. The analysis used the Shapiro-Wilk normality test, the one-sample Sample T-Test test for normal data, and the Wilcoxon Signed Rank Test for abnormal data. The results showed a significant abnormal return on the days surrounding the announcement of the export ban, but there was no significant difference between the abnormal return before and after the announcement. The limitations of this study are the limited sample and short analysis period. Suggestions for future research are to expand the sample and period and consider external factors that affect abnormal returns. Keywords: Abnormal Return; Export Ban; IDX Shares
Implementasi Target Costing dalam Upaya Efisiensi Biaya Produksi untuk Meningkatkan Laba Produk Mediaty, Mediaty; Usman, Asri; Pratiwi, Dwi Dian; Amalia, Lestari Rezki Nurul; Wijayanti, Winola
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 13 No. 1 (2024): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/5n5qd187

Abstract

Penelitian ini bertujuan untuk mengevaluasi implementasi metode target costing dalam efisiensi biaya produksi dan peningkatan laba pada MIE NAGA Pantai Losari. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, memanfaatkan data primer dari observasi dan wawancara serta data sekunder dari perusahaan. Data diolah menggunakan metode target costing untuk mengidentifikasi efisiensi biaya produksi dan perubahan laba. Hasil penelitian menunjukkan penerapan metode ini mampu mengurangi biaya produksi dari Rp. 516.244.150 menjadi Rp. 176.037.500, menghasilkan penghematan Rp. 340.206.650. Laba bersih meningkat 71,4%, dari Rp. 9.488.868 menjadi Rp. 16.266.314. Implementasi juga melibatkan penyesuaian harga jual dengan metode rekayasa nilai, meningkatkan daya saing tanpa mengorbankan kualitas produk.
Co-Authors Darmawati Darmawati Haliah, Haliah Mediaty Nirwana, Nirwana Nurazisah, Andi Fadhilah Pratiwi, Dwi Dian Rasyid, Syarifuddin Usman, Asri Wijayanti, Winola