Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Indonesian Journal Of Business And Economics IEFBR: Islamic Economics, Finance, and Banking Review
Rahmasari, Sani
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Pengetahuan Akuntansi dan Keterampilan Akuntansi Terhadap Pengelolaan Keuangan Masjid di Kabupaten Kuningan Hamzah, Amir; Rahmawati, Teti; Rahmasari, Sani; Sumarni, Nani
Islamic Economics, Finance, and Banking Review Vol. 4 No. 1 (2024): June
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/iefbr.v3i1.10669

Abstract

This study aims to explore the impact of accounting knowledge and skills of Mosque Prosperity Council (DKM) administrators on mosque financial management. The research employs a descriptive and verificative method with a quantitative approach, involving 152 respondents from 76 mosques in Kuningan Regency. Data analysis was conducted using Structural Equation Modelling (SEM) based on Partial Least Squares (PLS). The results show that accounting knowledge and skills have a significant positive effect on mosque financial management. Good accounting knowledge enables DKM administrators to accurately record and report financial transactions, and to plan budgets effectively. Accounting skills help in preparing clear and systematic financial reports, monitoring cash flows, and ensuring compliance with financial regulations and audits. Professional and transparent financial management enhances the trust of congregants and donors and strengthens relationships with all stakeholders. This study recommends enhancing the capacity of DKM administrators through continuous accounting training and the use of technology to support more effective and accountable mosque financial management.
MODERATING ROLE OF BUSINESS AGE IN SMES’ COMPLIANCE WITH SAK ETAP FINANCIAL REPORTING Hamzah, Amir; Suhendar, Dadang; Rahmasari, Sani; Sumarni, Nani
Indonesian Journal Of Business And Economics Vol. 7 No. 2 (2024)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijbe.v7i2.10933

Abstract

This study aims to analyze the factors influencing financial reporting in fashion SMEs in Kuningan Regency in relation to the application of SAK ETAP standards, with business age as a moderating variable. The research uses a quantitative approach with Partial Least Squares Structural Equation Modeling (SmartPLS), which enables the examination of relationships between variables as well as the moderation of business age. The sample consists of 120 respondents, who are owners or managers of fashion SMEs that have been operating for more than one year and have basic accounting knowledge. The results show that accounting understanding has a significant effect on financial reporting, while owner’s bookkeeping skills and business age do not have a significant direct impact. However, business age strengthens the effect of accounting understanding on financial reporting, indicating that the experience and stability of older businesses enhance the application of accounting principles. These findings provide insights for the development of policies and training programs to improve SMEs' compliance with financial reporting standards.Keywords: financial reporting, accounting understanding, owner’s bookkeeping skills, business age, SAK ETAP
Co-Authors Amir Hamzah Amir Hamzah Nani Sumarni Sri Rahayu Suhendar, Dadang