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All Journal Jurnal Ekonomi, Akuntansi dan Perpajakan JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Putri Mayang Delviana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Penerapan Akuntansi Zakat, Infak, Sedekah, dan Wakaf Berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) Nomor 109 Serta Pengelolaan Aset Dimasjid Nurul Iman Blok M Putri Mayang Delviana; Melisa Nur septiandini; Rheyna Anggraini Widianingrum; Amelia Syerani; Urip Nurfaizah
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 2 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i2.4905

Abstract

Penelitian ini mengevaluasi pelaksanaan akuntansi zakat, infak, sedekah, dan wakaf (ZISWAF) di Masjid Nurul Iman Blok M dengan merujuk pada PSAK 109. Metode kualitatif diterapkan untuk mengumpulkan dan menganalisis data dari berbagai sumber tertulis serta peraturan yang berhubungan dengan laporan keuangan masjid. Temuan penelitian menunjukkan bahwa Masjid Nurul Iman telah menerapkan sebagian besar ketentuan PSAK 109 dalam hal pengakuan, pengukuran, penyajian, dan pengungkapan dana ZISWAF. Namun, masih terdapat kendala seperti minimnya pemahaman mengenai akuntansi syariah dan sistem pencatatan yang sederhana. Penelitian ini merekomendasikan peningkatan kapasitas SDM dan pemanfaatan sistem akuntansi berbasis komputer untuk meningkatkan transparansi dan akuntabilitas pengelolaan dana.
Pengaruh Current Ratio, Quick Ratio, dan Cash Ratio terhadap Harga Saham : Perusahaan Subsektor Oil and Gas yang Terdaftar di BEI Periode 2021-2025 Putri Mayang Delviana; Woro Dwi Hartanty
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2494

Abstract

This study is motivated by inconsistencies in prior findings regarding the impact of liquidity ratios on stock prices, as well as the limited research focusing on the Oil and Gas sub-sector listed on the Indonesia Stock Exchange (IDX). The study aims to analyze the influence of the Current Ratio, Quick Ratio, and Cash Ratio on stock prices both individually and simultaneouslyfor companies in the Oil and Gas sub-sector during the 2021–2025 period. A quantitative approach employing descriptive and associative methods was used, utilizing purposive sampling. Panel data were analyzed via multiple linear regression using SPSS 26. The results demonstrate that, individually, the Current Ratio has a significant negative effect on stock prices, whereas the Quick Ratio and Cash Ratio have significant positive effects. Simultaneously, the Current Ratio, Quick Ratio, and Cash Ratio exert a significant influence on stock prices. These findings confirm that liquidity ratios are crucial indicators considered by investors when assessing stock price expectations for Oil and Gas sub-sector companies on the IDX during the 2021–2025 period.
Co-Authors Amelia Syerani Melisa Nur septiandini Rheyna Anggraini Widianingrum Urip Nurfaizah Woro Dwi Hartanty