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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekonomi, Bisnis dan Manajemen Journal of Information System, Technology and Engineering Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Tri Dessy Fadillah
Institut Syekh Abdul Halim Hasan Binjai
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analisis Implementasi Akuntansi Wakaf Pada Lembaga Wakaf Yayasan Darul Wakaf Al-Hady Mhd. Rafly Al Habibbullah; Abi Waqqosh; Tri Dessy Fadillah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11796

Abstract

Penelitian ini dilakukan untuk mengetahui implementasi akuntansi wakaf di Yayasan Darul Wakaf Al-Hady. Dengan fokus pada bagaimana lembaga ini mencatat, mengelola, dan melaporkan aset wakaf, penelitian ini akan mengevaluasi kepatuhan terhadap standar akuntansi, efektivitas pengelolaan aset, dan transparansi pelaporan keuangan. Dalam penelitian ini penelitian dilakukan dengan pendekatan deskriptif kualitatif, pengumpulan data dilakukan melalui observasi dan wawancara, dan kemudian data dianalisis melalui reduksi data dan triangulasi data. Hasil penelitian menunjukkan bahwa Lembaga Wakaf Yayasan Darul Wakaf Al-Hady belum memenuhi standar PSAK 112 secara keseluruhan. Namun, dalam hal pengakuan dan pengukuran aset wakaf telah memenuhi, tetapi masih memiliki kekurangan dalam penyajian laporan keuangan. Laporan keuangan yang ada belum sesuai dengan ketentuan PSAK 112, terutama dalam laporan neraca, aktivitas, arus kas, dan pengungkapan. Secara keseluruhan, lembaga ini belum sepenuhnya mematuhi PSAK 112 karena masih terdapat banyak kendala seperti kemampuan nadzhir yang belum memenuhi dalam Menyusun laporan keuangan sesuai PSAK 112. Perlu dilakukan perbaikan dalam penyajian dan pengungkapan laporan keuangan untuk mencapai kepatuhan penuh terhadap standar tersebut.
Dinamika Pemasaran Digital: Pengaruh Influencer Tiktok dan Ulasan Produk terhadap Keputusan Pembelian Produk Fashion Muslim pada Generasi Z di Stabat Lama Langkat Elvina Elvina; Tri Dessy Fadillah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 5 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i5.12141

Abstract

This study aims to analyze the influence of TikTok influencers and product reviews on Generation Z’s purchasing decisions regarding Muslim fashion products in Stabat Lama, Langkat Regency. The growth of digital commerce has transformed consumption patterns among semi-urban communities, particularly among young people who are active on social media. This study employs an associative quantitative approach using purposive sampling on 100 Generation Z respondents who actively use TikTok and have previously purchased Muslim fashion products online. Data were collected via a Likert-scale questionnaire and analyzed using multiple linear regression. Based on the presented research data, the following are the key percentage points: Model Contribution (R-Square): The variables TikTok Influencers and Product Reviews together influence purchasing decisions by 61.8%. Other Factors: The remaining 38.2% is influenced by variables outside the scope of this study, such as product price or quality. Partial Effects: Product reviews have a more dominant influence (beta = 0.581) compared to TikTok influencers (beta = 0.417). The results indicate that TikTok influencers have a positive and significant effect on purchase decisions. Product reviews also have a positive and significant influence, with a more dominant contribution compared to influencers. Simultaneously, both variables make a significant contribution to purchasing decisions. These findings confirm that the integration of influencers’ visual appeal and the credibility of customer reviews is an effective strategy in Muslim fashion marketing in semi-urban areas.
Pengaruh Harga dan Affiliate Marketing TikTok terhadap Keputusan Pembelian pada Generasi Z Dilla Ramadhani; Tri Dessy Fadillah
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 5 No. 3 (2026): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v5i3.4671

Abstract

The rise of social commerce via TikTok has transformed consumer behavior, particularly among Generation Z, who are known as digital natives. This study aims to analyze the influence of price and affiliate marketing on Generation Z’s purchasing decisions on TikTok. A quantitative method was employed, utilizing a survey design involving 200 Generation Z respondents who actively use TikTok and have made purchases through TikTok Shop. Data were analyzed using multiple linear regression. The results indicate that price has a positive and significant effect on purchasing decisions (t=8.569; p<0.001), as does affiliate marketing (t=6.257; p<0.001). Simultaneously, both variables together have a significant effect (F=157.630; p<0.001) with a contribution of 61.5%. The implications of this study provide guidance for businesses in designing effective pricing strategies and affiliate programs to reach Generation Z on the TikTok platform.
The Impact of Accounting Information System Quality, Information Quality, and Data-Driven Culture on Financial Decision-Making Effectiveness in Technology and Digital-Based Companies Tri Dessy Fadillah; Herman Jelatu; Jefriyanto Jefriyanto; Sitti Rachmawati Yahya; Vivid Violin; Setia Budi Kurniawan
Journal of Information System, Technology and Engineering Vol. 4 No. 3 (2026): JISTE
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jiste.v4i3.324

Abstract

The objective of this research is to examine the effect of accounting information system quality, information quality, and data driven culture on the effectiveness of financial decision making in technology and digital based companies in Indonesia. Quantitative method was used. It was based on a survey of the workers in these firms that use accounting information systems and financial information. The sampling technique was purposive sampling and data collection was conducted through online questionnaires using google forms. Data were analyzed by multiple linear regression. The results indicate that the quality of accounting information systems, the quality of information and data-driven culture have positive and significant influence on the efficiency of financial decision making. Among these three characteristics, data driven culture has the most dominating impact on financial decision making effectiveness. The results show that the quality of accounting information systems, information quality and organizational culture towards the use of data are important variables to improve the quality of financial choices in technology and digital-based companies. It is anticipated that the research will be a reference for firms to improve information systems, increase information quality, develop a data-driven culture for making financial decisions effectively and promote sustainability of the company.
Co-Authors Abi Waqqosh Dilla Ramadhani Elvina Elvina Herman Jelatu Jefriyanto Jefriyanto Mhd. Rafly Al Habibbullah Setia Budi Kurniawan Sitti Rachmawati Yahya Vivid Violin