Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Equilibrium: Jurnal Ekonomi Syariah
Azizah, Lina
Unknown Affiliation
Religion Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN ANALISIS FRAUD HEXAGON Azizah, Lina; Ridwansyah, Eksa; Kurniawan, Umarudin
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.v5i2.770

Abstract

This research was conducted because of the phenomenon of financial statement fraud which has the lowest frequency of cases but has the largest average impact on total losses. Another reason is that there are cases of fraudulent financial reports in banking sector companies. This research aims to determine the influence of the independent variables of financial stability, change of directors, multiple positions, ineffectiveness of supervision, change of auditors, and number of CEO photos on the dependent variable of financial statement fraud. This research is quantitative and uses secondary data, namely the company's annual report. The population in this study are banking companies registered on the IDX for the 2020-2022 research period using purposive sampling data collection techniques. The analysis technique used in this research is logistic regression. The research results show that financial stability, change of directors and holding multiple positions influence financial report fraud. Meanwhile, ineffective supervision, changing auditors, and the number of CEO photos have no effect on financial statement fraud
Effectiveness of Zakat, Infaq and Sadaqah Distribution at BAZNAS North Lombok Regency Azra', Kurniawan; Azizah, Lina; Nirwana, Baiq Elok
EQUILIBRIUM Vol 14, No 1 (2026): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v14i1.36988

Abstract

This study aims to analyze in depth the effectiveness of zakat, infak, sadaqah (ZIS) funds distribution at the Zakat Management Agency in North Lombok Regency. The method used in this research is a quantitative method, with secondary data sources, where the data collection technique uses a time series of data a period of 2021-2025. The data for which was obtained from BAZNAS North Lombok Regency financial report. The population of this study consists of all financial reports of BAZNAS North Lombok Regency. Meanwhile, the sample used to measure effectiveness is based on specific criteria, namely financial reports that have been published on the official website and audited. In this study, the sample comprises the financial reports of BAZNAS North Lombok Regency from 2021 to 2025. The data collection technique employed is documentation. The data analysis technique utilizes effectiveness measurement through the Allocation to Collection Ratio (ACR). The results obtained from this study are the distribution of zakat funds in BAZNAS, North Lombok Regency, which is distributed to 8 ashnaf such as the indigent, the poor, amil zakat, converts, slaves, debtors, fisabilillah, and ibn sabil. Meanwhile, infaq and alms funds can be distributed to everyone outside the ashnaf of zakat funds. The effectiveness of the distribution of ZIS funds to BAZNAS in North Lombok Regency in 2021 was 104%, in 2022 it was 104%, in 2023 it was 100%, in 2024 it was 94%, and in 2025 it was 105%, so with the percentage above, the distribution of BAZNAS is included in the highly effective ACR category. This means that the distribution of ZIS funds at BAZNAS North Lombok Regency is very effective.
Co-Authors Azra', Kurniawan Kurniawan, Umarudin Nirwana, Baiq Elok Ridwansyah, Eksa