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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Indonesian Journal of Law and Economics Review Jurnal Revenue : Jurnal Ilmiah Akuntansi
As Sahara, Masyitah
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Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health

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ANALISIS IMPLEMENTASI PSAK 101 PADA LAPORAN KEUANGAN DI BADAN AMIL ZAKAT NASIONAL (BAZNAS) Indriaty, Novica; Nurul Fazira, Ajeng; Satria, Hendy; As Sahara, Masyitah; Kurnia, Sri
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.746

Abstract

The Indonesian Accountants Association (IAI) issues accounting standards regarding financial reports for zakat, infaq and alms. This standard is contained in Statement of Financial Accounting Standards Number 101 which discusses financial reporting of zakat, infaq and alms. This research was conducted at BAZNAS for the period 2021 and 2022. The aim of this research was to find out whether the accounting treatment of zakat, infaq and alms funds by BAZNAS was in accordance with PSAK Number 101. The data analysis method used was qualitative. The result of this research is that BAZNAS has prepared financial reports in accordance with PSAK Number 101.
Impact of Good Corporate Governance Mechanisms on Financial Performance: Evidence from Indonesian Manufacturing Companies: Dampak Mekanisme Tata Kelola Perusahaan yang Baik terhadap Kinerja Keuangan: Bukti dari Perusahaan Manufaktur Indonesia Satria, Hendy; As Sahara, Masyitah; Fitriani, Yeni
Indonesian Journal of Law and Economics Review Vol. 18 No. 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i3.947

Abstract

This study investigates the effect of four independent variables, namely independent commissioners, audit committees, leverage, and firm size, as mechanisms of good corporate governance on the financial performance of Indonesian manufacturing companies. The population consists of 142 companies listed on the Indonesia Stock Exchange (IDX) and publishing financial reports from 2019 to 2022. Panel data regression analysis using E-Views Software is employed for analysis. The findings reveal that independent commissioners, audit committees, leverage, and firm size collectively influence financial performance by 36.2%, with the remaining 64.8% attributed to other factors. All variables demonstrate a significant influence, but only independent commissioners exhibit a negative effect. These findings emphasize the importance of effective corporate governance practices in enhancing financial performance and provide valuable insights for policymakers and stakeholders to foster sustainable and resilient corporate environments. Highlight: Multiple Independent Variables: The study examines the impact of four crucial corporate governance mechanisms, including independent commissioners, audit committees, leverage, and firm size, on the financial performance of Indonesian manufacturing companies. Collective Influence on Financial Performance: The findings suggest that these corporate governance mechanisms collectively contribute to 36.2% of the financial performance variation, highlighting their significant role in shaping company outcomes. Negative Effect of Independent Commissioners: Interestingly, the study reveals that while all variables show a substantial influence, independent commissioners have a negative effect on financial performance, necessitating further investigation and potential policy adjustments. Keyword: Corporate Governance, Financial Performance, Manufacturing Companies, Panel Data Regression, Indonesia
EDUKASI PENGELOLAAN KEUANGAN DAN PEMBUKUAN SEDERHANA PELAKU UMKM DI DESA BUSUNG KABUPATEN BINTAN Utami, Ranti; Sitepu, Andres Putranta; As Sahara, Masyitah; Friassantano, Risgar; Pardede, Ranat Mulia
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.40831

Abstract

Penelitian ini membahas tantangan yang dihadapi oleh pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Busung terkait pengelolaan keuangan. Permasalahan yang diidentifikasi meliputi kesulitan dalam pencatatan pendapatan, pengeluaran, merencanakan anggaran, serta kurangnya pemahaman tentang menghitung laba/rugi usaha. Keterbatasan akses terhadap pelatihan, konsultasi keuangan, dan perangkat lunak pembukuan juga terjadi. Untuk menangani hal ini, dilakukan kegiatan pengabdian masyarakat melalui penyuluhan, pelatihan, dan pendampingan. Penyuluhan bertujuan memberikan pemahaman tentang pengelolaan keuangan dan pembukuan sederhana bagi UMKM, sementara pelatihan memberikan contoh praktis penerapan konsep tersebut. Hasilnya, kegiatan ini memberikan manfaat bagi pelaku UMKM seperti Ibu Rozita (usaha Kerupuk Ikan) dan Umi Zulfa (usaha kue putu piring) di Desa Busung. Mereka berhasil memahami pengelolaan keuangan dan menerapkan pembukuan secara sederhana setelah kegiatan ini. Pelaksanaannya berlangsung aktif, komunikatif, dengan bimbingan kelompok pelaksana yang menciptakan suasana yang nyaman.
Co-Authors Fitriani, Yeni Friassantano, Risgar Indriaty, Novica Kurnia, Sri Nurul Fazira, Ajeng Pardede, Ranat Mulia Satria, Hendy Sitepu, Andres Putranta Utami, Ranti