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All Journal Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi International Journal of Education, Social Studies, And Management (IJESSM) Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen
Hayyah, Azka Wardatul
Unknown Affiliation
Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Implementasi Standar Pelaporan Keuangan Internasional (IFRS) Terhadap Kinerja Keuangan Perusahaan Hayyah, Azka Wardatul; Habibah, Nur; Zamzam, Ayu Raudah; Siregar, Very Armanda; Nurlaila, Nurlaila
Widya Balina Vol. 9 No. 2 (2024): Jurnal Widya Balina
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v9i2.678

Abstract

Abstrak. Penelitian ini bertujuan untuk menganalisis dampak penerapan Standar Pelaporan Keuangan Internasional (International Financial Reporting Standards/IFRS) terhadap kinerja keuangan perusahaan. Penerapan IFRS diharapkan dapat meningkatkan transparansi dan kualitas pelaporan keuangan, yang pada gilirannya dapat mempengaruhi keputusan ekonomi dan keuangan yang dibuat oleh manajemen dan pemangku kepentingan. Penelitian ini menggunakan metode kuantitatif dengan menganalisis data keuangan perusahaan sebelum dan sesudah penerapan IFRS. Data yang digunakan meliputi laporan keuangan tahunan dari berbagai sektor industri selama periode waktu tertentu. Hasil penelitian menunjukkan bahwa penerapan IFRS berpengaruh signifikan terhadap beberapa indikator kinerja keuangan, seperti profitabilitas, likuiditas, dan leverage. Temuan ini menunjukkan bahwa standar pelaporan yang lebih tinggi dan konsisten dapat membantu perusahaan dalam mengelola keuangan mereka dengan lebih efektif dan meningkatkan kepercayaan investor. Namun, dampak penerapan IFRS juga bervariasi tergantung pada karakteristik industri dan kebijakan akuntansi yang dianut oleh masing-masing perusahaan. Penelitian ini memberikan kontribusi penting bagi pemahaman tentang bagaimana standar pelaporan internasional dapat mempengaruhi kinerja keuangan perusahaan dan memberikan wawasan bagi regulator, praktisi, dan akademisi dalam pengembangan kebijakan pelaporan keuangan.
Pembangunan Berkelanjutan Desa : Strategi Mengatasi Kemiskinan dan Meningkatkan Kesejahteraan Masyarakat Desa Pasir Permit Samin Lubis, Mara; Yulinda, Isma; Hayyah, Azka Wardatul; Nayatama, M. Adhwa
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 2 No. 2 (2024): (Oktober)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v2i2.208

Abstract

Poverty alleviation is still the main target in sustainable development. From poverty alleviation efforts there are some problems that become problems in the implementation of alleviation and poverty resolution strategies in Pasir Permit Village which are carried out by the Village government, so that poverty alleviation is resolved properly. The implementation of this research uses Qualitative Descriptive observation. As well as the approach during the implementation in the form of field studies, research was carried out using direct observation in the field in the KKN Program conducted in Pasir Permit Village. The research methods used were interview, observation, field study and documentation. There are several strategies carried out by the Pasir Permit village government in poverty alleviation in Pasir Permit village, namely, distributing Direct Cash Assistance (BLT), assistance programs in the form of Food Security Assistance, Providing KIP Assistance (Smart Indonesia Card).
Analysis of Customer Perception in the Use of Micro Product Financing Using Murabahah Contract Case Study of BSI KCP Medan Adam Malik Hayyah, Azka Wardatul; Nurlaila, Nurlaila
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.620

Abstract

This study aims to analyze customer perceptions of the use of micro credit financing with a focus on the case study of Bank Syariah Indonesia (BSI) KCP Medan Adam Malik. Utilizing surveys and qualitative data analysis, the research methodology aims to understand the advantages and disadvantages of the sample through observation, interviews, and document analysis of the sample's perception of products using the Murabahah principle. In this context, the study examines the factors that influence public trust in the progress, transparency, and quality of the implementation of Murabahah law. The survey collected responses from BSI KCP Medan Adam Malik customers, while qualitative data analysis was conducted to identify customer views in more detail. The findings of this study are expected to help in understanding the effectiveness of the implementation of the Murabahah model in developing micro products and how it affects the needs and expectations of customers. The practical implications of this can help Islamic banks improve their products and services and strengthen their bonds with customers, especially at BSI KCP Medan Adam Malik.
Analysis of Customer Perception in the Use of Micro Product Financing Using Murabahah Contract Case Study of BSI KCP Medan Adam Malik Hayyah, Azka Wardatul; Nurlaila, Nurlaila
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.620

Abstract

This study aims to analyze customer perceptions of the use of micro credit financing with a focus on the case study of Bank Syariah Indonesia (BSI) KCP Medan Adam Malik. Utilizing surveys and qualitative data analysis, the research methodology aims to understand the advantages and disadvantages of the sample through observation, interviews, and document analysis of the sample's perception of products using the Murabahah principle. In this context, the study examines the factors that influence public trust in the progress, transparency, and quality of the implementation of Murabahah law. The survey collected responses from BSI KCP Medan Adam Malik customers, while qualitative data analysis was conducted to identify customer views in more detail. The findings of this study are expected to help in understanding the effectiveness of the implementation of the Murabahah model in developing micro products and how it affects the needs and expectations of customers. The practical implications of this can help Islamic banks improve their products and services and strengthen their bonds with customers, especially at BSI KCP Medan Adam Malik.
Co-Authors Ida Ayu Putu Sri Widnyani Nayatama, M. Adhwa Nur Habibah Nurlaila Nurlaila Samin Lubis, Mara Siregar, Very Armanda Wiwik Handayani Yulinda, Isma Zamzam, Ayu Raudah