Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal E-Bis: Ekonomi Bisnis AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah
Azizah, Rina Resiti Nur
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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

Found 2 Documents
Search

 1 
Independensi, Skeptisisme Profesional, Etika Auditor, dan Tipe Kepribadian terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan Azizah, Rina Resiti Nur
Jurnal E-Bis Vol 9 No 1 (2025): Vol. 9 No.1 2025
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v9i1.2444

Abstract

Era new digitalisasi economy semakin marak terjadi kecurangan dengan bentuk dan metode yang lebih kompleks. Tujuan observasi ini untuk mengetahui dan menganalisis pengaruh independensi, skeptisisme profesional, etika auditor, dan tipe kepribadian terhadap kemampuan auditor dalam mendeteksi kecurangan. Penelitian kuantitatif bersumber data primer, pengumpulan data dengan penyebaran kuisioner. Populasi observasi ini auditor BPKP Perwakilan DIY berjumlah 106 auditor dan jumlah sampel 51 responden, pengambilan sampel dengan metode purposive sampling. Analisis data menggunakan metode SEM-PLS dengan SmartPLS 4. Temuan observasi ini membuktikan bahwa adanya pengaruh positif antara variabel independensi, skeptisisme profesional, etika auditor, dan tipe kepribadian terhadap kemampuan auditor dalam mendeteksi kecurangan.
PERLAKUAN AKUNTANSI PEMBIAYAAN AKAD MURABAHAH PADA BMT DANA SYARIAH BERDASARKAN PSAK 102 Tyas, Luluk Ayuning; Azizah, Rina Resiti Nur; Utami, Rida Dian; Dwijayanti, Nindy; Puspitasari, Maya Dwi
AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 4 No. 1 (2024): Jurnal AKASYAH: Akuntansi, Keuangan dan Audit Syariah
Publisher : Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58176/akasyah.v4i1.823

Abstract

Murabahah is one type of contract in Islam which is currently the most widely used by Islamic Financial Institutions with Islamic financing schemes. The purpose of this research is to find out how the implementation of murabahah financing is applied to BMT Dana Syariah Pedan, Klaten, Central Java and the accounting treatment of murabahah contracts based on PSAK 102. This research was conducted in Keden Village, Pedan District, Klaten Regency, Central Java. The research method used in this study is empirical juridical, which is an approach by examining primary data in the field. Then the source of the material used by collecting data through observation, interviews, and literature studies. The data analysis technique uses descriptive qualitative analysis. The results of this study indicate that the implementation of murabahah financing at BMT Dana Sayraih Pedan, Klaten must be flexible and prudent with the 5C (character, capital, capacity, collateral, and economic condition) assessment of members who apply for financing, in addition to the accounting treatment of murabahah contracts in BMT Dana Syariah it complies with PSAK 102, because the parties bound by the contract have stated the profit margin and cost of goods at the time the contract took place. Suggestions for further research are to carry out a comparative analysis using several research objects, so that it is expected to obtain balanced results regarding the treatment of murabahah accounting in several Islamic Financial Institutions.
Co-Authors Dwijayanti, Nindy Puspitasari, Maya Dwi Tyas, Luluk Ayuning Utami, Rida Dian