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Dina Amalya Putri
Universitas Mataram
Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Minat Investasi Emas dalam Perspektif Syariah: Telaah Akuntansi Syariah, Zakat, dan Risiko Dina Amalya Putri; Dewi Rispawati
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1528

Abstract

Investasi emas merupakan investasi yang paling aman untuk beberapa tahun kedepan. Mengingat perang dagang yang terjadi selama ini membuat pengaruh besar terhadap harga emas. Tujuan penelitian ini yaitu untuk menganalisis pengaruh kesadaran zakat, pemahaman akuntansi syariah, persepsi resiko terhadap minat mahasiswa berinvestasi emas, menganalisis persepsi resiko memoderasi hubungan antara pemahaman akuntansi syariah dengan minat mahasiswa berinvestasi emas dan persepsi resiko memoderasi hubungan antara kesadaran zakat dengan minat mahasiswa berinvestasi emas. Sampel dalam penelitian ini yaitu mahasiswa semester 4 (empat) D-III akuntansi Universitas Mataram. Dari 122 mahasiwa yang mengisi google form sebanyak 103 mahasiswa. Metode analisis yang digunakan dalam penelitian ini yaitu menggunakan Structural  Equation  Modeling  (SEM)  berbasis  Partial  Least  Squares  (PLS-SEM) dengan menggunakan prangkat lunak SmartPLS 4.0. Hasil olah data menjukkan bahwa kesadaran zakat, pemahaman akuntansi syariah, persepsi resiko berpengaruh terhadap minat mahasiswa berinvestasi emas. Sedangkan persepsi resiko dapat memoderasi hubungan antara pemahaman akuntansi syariah dengan minat mahasiswa berinvestasi emas dan persepsi resiko tidak memoderasi hubungan antara kesadaran zakat dengan minat mahasiswa berinvestasi emas. Saran dari penelitian ini sebaiknya menambahkan variabel penelitian seperti literasi keuangan dan transparansi keuangan.
Pengaruh Pencatatan Keuangan, Modal Usaha, Biaya Operasional, Pengelolaan Aset, dan Penggunaan Teknologi terhadap Tingkat Pendapatan Nelayan: Studi Kasus pada Nelayan Tradisional di Keruak Lombok Timur Dina Amalya Putri; Herawati Khotmi
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.3008

Abstract

This study aims to examine the influence of financial recording, business capital, operational costs, asset management, and technology use on the income levels of traditional fishermen in Keruak . The study was conducted using a quantitative approach and analytical techniques using Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS software. A sample of 86 traditional fishermen was obtained using a purposive sampling method. The analysis results indicate that financial recording, operational costs, and asset management significantly influence fishermen's income. Meanwhile, business capital and technology use did not show a significant effect. The implications of these findings point to the importance of financial management and operational efficiency in improving the welfare of traditional fishermen.
Konflik Antar Kelas dalam Pelaporan Keuangan berdasarkan Perspektif Teori Konflik Karl Marx pada Perusahaan Makanan Siap Saji X, Y, Z di Nusa Tenggara Barat Dina Amalya Putri
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4759

Abstract

This study aims to analyze class conflicts in financial reporting practices based on Karl Marx’s conflict theory in three food companies located in West Nusa Tenggara, Indonesia. Marx’s conflict theory serves as the conceptual framework to understand power relations between capital owners (bourgeois class) and workers (proletarian class) within the context of financial reporting, which is not merely technical but also ideological. This research employs a qualitative descriptive approach using a case study method on Companies X, Y, and Z. Data were collected through in-depth interviews with management, accounting staff, and production workers, as well as documentation of internal and external financial reports. Data analysis was conducted through data reduction, data display, and conclusion drawing based on the Miles and Huberman model. The results reveal that financial reporting serves as an arena where class conflicts are manifested between capital owners striving to maximize profit and workers seeking better welfare. The conflicts are evident in accounting decisions such as labor cost recognition, inventory valuation, and disclosure policies. Financial reporting is also used as a legitimacy tool to maintain the company’s image among investors and regulators, while issues of distributive justice for workers are often marginalized. Although auditing and corporate governance mechanisms help mitigate conflicts, they still tend to favor the interests of the capital-owning class. This study contributes to the development of critical accounting literature in Indonesia by demonstrating that financial reporting is not entirely neutral but is embedded with power relations and economic interests. Furthermore, the findings provide practical implications for companies to strengthen transparency, ethics, and social justice in their financial reporting practices.
Co-Authors Dewi Rispawati Herawati Khotmi