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REPORTING TRANSPARENCY AND ACCOUNTABILITY CIREBON CITY BAZNAS FINANCE BASED PSAK 109 (Case Study on the Cirebon City National Amil Zakat Agency) Setiyani, Iis; Setiowati, Nur Eka; Haerisma, Alivien Septian
Journal of Economic Development and Village Building Vol. 1 No. 1 (2023): Journal of Economic Development and Village Building
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jedvb.v1i1.3

Abstract

This research was conducted to find out how the principles of transparency, accountability, and PSAK 109 are applied in financial reporting. This research was conducted using a qualitative descriptive method. The research time is November 2021 to January 2022 at the Cirebon City National Amil Zakat Agency (BAZNAS). The data collection technique was carried out by interviewing two informants, namely the deputy chairman and the secretary. Data analysis techniques in this study used the Miles and Huberman models, namely data reduction, data display, and conclusion/verification. The results of the study show that transparency principles such as open accountability, accessibility, and publication of financial reports have been implemented. Then the principle of accountability has been applied, namely BAZNAS Cirebon City has met standard implementation procedures, there are sanctions set for errors or omissions in implementing activities and there are measurable outputs and outcomes. BAZNAS Cirebon City has also implemented PSAK 109 since 2017, but the report on assets under management has not been presented. This research can benefit the community around the implementation of PSAK 2017.
ANALYSIS OF FACTORS INFLUENCING EMPLOYMENT OPPORTUNITIES IN WEST JAVA PROVINCE IN 2015-2020 Akbar, Syuhada; Haerisma, Alivien Septian; Suharto, Toto
Journal of Economic Development and Village Building Vol. 1 No. 1 (2023): Journal of Economic Development and Village Building
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jedvb.v1i1.4

Abstract

The study aims to determine the impact of GRDP, PMDN, and FDI on job opportunities in West Java Province, either partially or simultaneously. This study used a quantitative research method which was conducted from January to June 2022. The data used came from the Central Statistics Agency (BPS) www.bps.go.id. The sampling technique used was purposive sampling. Processing flow the collected data is processed with SPSS version 20 and data testing is carried out, namely: Classical Assumption Test, Model Test, and Hypothesis Test. The results showed that GRDP had an effect on employment opportunities as evidenced by t count (17.485) > t-table (4.30265) and Sig count (0.003) < 0.05. PMDN affects the number of workers needed, t-count (133.218) > t-table (4.30265), and Sig count (0.000) < 0.05. Likewise, foreign investment has an effect on the required workforce with t-count (22.762) > t-table (4.30265) and Sig count (0.002) < 0.05. Gross Regional Domestic Product, Domestic Investment, and Foreign Investment have a simultaneous effect on employment opportunities, with F count (6247.864) > F table (19.00) and Sig count (0.000) < 0.05. So it can be stated that the GRDP, PMDN, and FDI variables simultaneously have a significant effect on the employment opportunity variable.
REPORTING TRANSPARENCY AND ACCOUNTABILITY CIREBON CITY BAZNAS FINANCE BASED PSAK 109 (Case Study on the Cirebon City National Amil Zakat Agency) Setiyani, Iis; Setiowati, Nur Eka; Haerisma, Alivien Septian
Journal of Economic Development and Village Building Vol. 1 No. 1 (2023): Journal of Economic Development and Village Building
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jedvb.v1i1.3

Abstract

This research was conducted to find out how the principles of transparency, accountability, and PSAK 109 are applied in financial reporting. This research was conducted using a qualitative descriptive method. The research time is November 2021 to January 2022 at the Cirebon City National Amil Zakat Agency (BAZNAS). The data collection technique was carried out by interviewing two informants, namely the deputy chairman and the secretary. Data analysis techniques in this study used the Miles and Huberman models, namely data reduction, data display, and conclusion/verification. The results of the study show that transparency principles such as open accountability, accessibility, and publication of financial reports have been implemented. Then the principle of accountability has been applied, namely BAZNAS Cirebon City has met standard implementation procedures, there are sanctions set for errors or omissions in implementing activities and there are measurable outputs and outcomes. BAZNAS Cirebon City has also implemented PSAK 109 since 2017, but the report on assets under management has not been presented. This research can benefit the community around the implementation of PSAK 2017.
ANALYSIS OF FACTORS INFLUENCING EMPLOYMENT OPPORTUNITIES IN WEST JAVA PROVINCE IN 2015-2020 Akbar, Syuhada; Haerisma, Alivien Septian; Suharto, Toto
Journal of Economic Development and Village Building Vol. 1 No. 1 (2023): Journal of Economic Development and Village Building
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jedvb.v1i1.4

Abstract

The study aims to determine the impact of GRDP, PMDN, and FDI on job opportunities in West Java Province, either partially or simultaneously. This study used a quantitative research method which was conducted from January to June 2022. The data used came from the Central Statistics Agency (BPS) www.bps.go.id. The sampling technique used was purposive sampling. Processing flow the collected data is processed with SPSS version 20 and data testing is carried out, namely: Classical Assumption Test, Model Test, and Hypothesis Test. The results showed that GRDP had an effect on employment opportunities as evidenced by t count (17.485) > t-table (4.30265) and Sig count (0.003) < 0.05. PMDN affects the number of workers needed, t-count (133.218) > t-table (4.30265), and Sig count (0.000) < 0.05. Likewise, foreign investment has an effect on the required workforce with t-count (22.762) > t-table (4.30265) and Sig count (0.002) < 0.05. Gross Regional Domestic Product, Domestic Investment, and Foreign Investment have a simultaneous effect on employment opportunities, with F count (6247.864) > F table (19.00) and Sig count (0.000) < 0.05. So it can be stated that the GRDP, PMDN, and FDI variables simultaneously have a significant effect on the employment opportunity variable.