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All Journal Journal of Accounting and Finance Management (JAFM) Journal of Islamic Contemporary Accounting and Business
Suswati Risnaeni, Umi
Unknown Affiliation
Economics, Econometrics & Finance

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The Influence of Transparency and Accountability in Zakat Management on Muzakki's Interest at Baznas, Lumajang Regency Urmila, Titin; Suswati Risnaeni, Umi; Farid, Muhammad; Munawaroh, Silvia
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 2 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i2.357

Abstract

The interest of Muzakki is one of the perspectives used by zakat managers to determine a person's willingness to give zakat on their wealth to a zakat institution. The factors influencing Muzakki's interest in paying zakat are accountability and transparency. In performing zakat payments, it is not uncommon for a Muzakki to choose a zakat payment through an institution recommended by the government, one that is trustworthy in fulfilling its responsibilities, and easily accessible for accurate and sufficient information in every activity. The purpose of this study is to determine the effect of transparency and accountability on zakat management at Baznas, Lumajang Regency. The method used in this study is a quantitative approach. The data collection method was done by sampling due to time, energy, and cost limitations. The analysis method used is quantitative analysis, which is a tool that uses calculations to determine the extent of the influence between variables. The results of this study show a positive and significant effect of the transparency variable on the interest of Muzakki at Baznas, Lumajang Regency. There is also a positive and significant effect of the accountability variable on the interest of Muzakki at Baznas, Lumajang Regency.
Going Concern Audit Opinion: The Mediating Role of Financial Distress on the Influence of Financial Ratios and Audit Report Lag Aprillia, Fela; Suswati Risnaeni, Umi
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3114

Abstract

This research is motivated by the increase in audit opinions going concern of companies which is reflected in the condition of financial difficulties to delisting. This study aims to analyze the role of financial distress on the influence of financial ratios and audit report lag on going concern audit opinions through a quantitative approach with secondary data from manufacturing companies listed in the Sharia Securities List for the 2022-2024 period. The research sample consisted of 32 companies selected using purposive sampling techniques. Data analysis was carried out through the evaluation of the measurement model using Partial Least Squares and testing the relationship between variables using logistic regression, considering that dependent variables are dichotomous. The results of the study show that financial ratios and audit report lag do not have a simultaneous or partial effect on the opinion of audit going concern. In addition, financial distress has not been able to mediate the relationship between independent variables and going concern audit opinions. These findings indicate that auditors consider other, more comprehensive factors in providing a going concern audit opinion.
The Effect of Profitability Ratio, Leverage, Company Size, and Audit Committee Gender Diversity on the Financial Performance of Sharia General Insurance Companies (2022-2024) Qurrotinnurilzannah, Qurrotinnurilzannah; Suswati Risnaeni, Umi
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3110

Abstract

This study aims to analyze the effect of profitability ratios, leverage, firm size, and audit committee gender diversity on the financial performance of Islamic general insurance companies in Indonesia. Financial performance is proxied by Return on Equity (ROE), profitability is measured using Return on Assets (ROA), leverage is measured by the Debt to Equity Ratio (DER), firm size is measured using the natural logarithm of total assets, and audit committee gender diversity is measured by the proportion of female members on the audit committee. This study employs secondary data obtained from the annual financial reports of Islamic general insurance companies during the period 2022–2024. The analytical method used is multiple linear regression with a panel data approach.The partial test results indicate that profitability (ROA), leverage (DER), firm size, and audit committee gender diversity do not have a significant effect on financial performance (ROE). In addition, the simultaneous test results show that all independent variables collectively do not have a significant effect on the financial performance of Islamic general insurance companies. The low Adjusted R² value indicates that the research model is not able to explain variations in financial performance adequately. These findings suggest that the financial performance of Islamic general insurance companies during the study period is influenced by factors other than the variables examined, such as macroeconomic conditions, industry regulations, and internal managerial factors. Therefore, future research is recommended to use a longer observation period, increase the sample size, and include other more relevant variables to obtain more comprehensive results.
Co-Authors Aprillia, Fela Muhammad Farid Munawaroh, Silvia Qurrotinnurilzannah, Qurrotinnurilzannah Titin Umila