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All Journal Journal Economic Excellence Ibnu Sina Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Inovasi Ekonomi Syariah dan Akuntansi Jurnal Intelek Insan Cendikia
Liza Ulfitri
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Akuntansi Syariah Sebagai Sumber Informasi Bagi Perusahaan Yang Patuh Terhadap Syariah Liza Ulfitri; Rayyan Firdaus
Journal Economic Excellence Ibnu Sina Vol. 2 No. 4 (2024): Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v2i4.2016

Abstract

Islamic accounting is a system grounded in Islamic sharia principles, such as fairness, transparency, and social responsibility. This accounting framework is designed to help companies ensure that their operations and financial reports comply with sharia law. This article examines the role of Islamic accounting as a source of information for sharia-compliant companies. Islamic accounting offers a financial reporting framework that reflects adherence to Islamic values, including the prohibition of usury, gharar (excessive uncertainty), and haram (forbidden) transactions. By providing accurate and relevant information, Islamic accounting aids companies in making strategic decisions aligned with sharia principles. Additionally, it assures stakeholders, including investors and the public, that the company’s operations are conducted ethically and responsibly. Therefore, Islamic accounting functions not only as a financial reporting tool but also as a strategic framework for managing companies committed to sharia compliance.
Perbandingan Metode Pengumpulan Data dalam Penelitian Kualitatif dan Kuantitatif dalam Arahan Ilmu Akuntansi Muammar Khaddafi; Linda Puji Kusuma; Liza Ulfitri; Tassya Putri Azzahra
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 4 (2025): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i4.1388

Abstract

In the accounting discipline, the choice of data collection method is crucial because it directly impacts the validity and reliability of research results. This study aims to compare data collection methods used in qualitative and quantitative approaches and examine their relevance in the context of contemporary accounting studies. Qualitative approaches emphasize in-depth exploration of accounting phenomena, particularly those related to human behavior, perception, and decision-making processes. Common techniques used in this approach include in-depth interviews, participant observation, and case studies, which enable researchers to understand the social and organizational context behind accounting practices. In contrast, quantitative approaches prioritize collecting numerical data that can be analyzed statistically. These methods typically use instruments such as questionnaires, surveys, and experiments to objectively test pre-formulated hypotheses. Results from quantitative approaches often provide broader generalizations, but can lose the nuances of social context gained from qualitative approaches. A comparison of these two methods reveals that each has its own advantages and limitations. Qualitative approaches excel in understanding processes and meanings, while quantitative approaches are strong in producing generalizable data. Therefore, in practice, accounting researchers often adopt a mixed methods approach to gain a more comprehensive understanding. This study concludes that a thorough understanding of the characteristics of both approaches is crucial for researchers to select appropriate data collection strategies. Thus, research can make a significant contribution to the development of accounting theory and practice in a more comprehensive and meaningful way.
PERKEMBANGAN SISTEM INFORMASI MANAJEMEN (MIS) DI INDONESIA Liza ulfitri; Rayyan Firdaus
Jurnal Intelek Insan Cendikia Vol. 1 No. 4 (2024): JUNI 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Sistem informasi manajemen (SIM) adalah seperangkat sistem terstruktur untuk mengelola dan memproses informasi, yang tujuannya adalah untuk selalu menyediakan informasi yang tersedia sebagai dasar pengambilan keputusan mengenai pencapaian tujuan organisasi. Tujuan utama SIM adalah memberikan informasi yang diperlukan untuk menghitung kebutuhan jasa, barang dan lain-lain yang diinginkan oleh manajemen. Memberikan informasi untuk perencanaan, pemantauan, evaluasi dan perbaikan yang berkesinambungan; dan memberikan informasi yang mendukung keputusan perusahaan. Sejarah perkembangan sistem informasi manajemen pada dasarnya erat kaitannya dengan perkembangan teknologi informasi. Meski kartu SIM sudah ada sejak lama, namun kini semakin populer khususnya di Indonesia. Beberapa organisasi besar telah memperhatikan peningkatan penggunaan kartu SIM. Sejak awal, telah dipahami bahwa tantangan terbesar akan datang dari manajemen senior, bukan dari tingkat bawah. Adopsi kartu SIM di Indonesia biasanya terkait dengan sektor-sektor seperti pendidikan, kesehatan, dan perbankan.
MENGANALISIS DAMPAK BIAYA PRODUKSI DAN ANGGARAN KAS TERHADAP PERENCANAAN DAN PENGENDALIAN ANGGARAN PERUSAHAAN : LITERATURE REVIEW Linda Puji Kesuma; Anis Shafa; Liza Ulfitri; Tasya Putri Azzahra
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 1 No. 5 (2024): OKTOBER-NOVEMBER 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Studi ini berusaha untuk menyelidiki bagaimana biaya produksi dan anggaran kas memengaruhi perencanaan serta pengendalian anggaran perusahaan. Dengan melakukan tinjauan pustaka, artikel ini mengeksplorasi peran penting pengelolaan biaya produksi dan anggaran kas dalam meningkatkan perencanaan dan pengendalian yang efektif dalam perusahaan. Pembahasan difokuskan pada faktor-faktor penting, termasuk keakuratan anggaran,efisiensi operasional, dan fleksibilitas dalam pengambilan keputusan. Temuan penelitian ini bertujuan untuk menawarkan wawasan yang lebih mendalam kepada perusahaan dalam mengoptimalkan perencanaan anggarandan memperkuat efektivitas pengendalian keuangan  
Co-Authors Anis Shafa Linda Puji Kesuma Linda Puji Kusuma Muammar Khaddafi Rayyan Firdaus Tassya Putri Azzahra Tasya Putri Azzahra