Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Journal of Accounting and Finance Management (JAFM) Journal of Islamic Contemporary Accounting and Business
Suswati Risnaeni, Umi
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
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.
Co-Authors Aprillia, Fela Muhammad Farid Munawaroh, Silvia Titin Umila