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All Journal Gunung Djati Conference Series Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen
Najla Kayla
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PENGARUH DISKON SHOPEE TERHADAP KEPUTUSAN PEMBELIAN MAHASISWA Saeful Anwar; Najla Kayla; Azzam Izzudin; Nabil Makarim; Mia Lasmi Wardiyah
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 6 (2025): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i6.5005

Abstract

The discounts offered by the e-commerce platform Shopee on students' purchasing decisions are the subject of this research. Discounts are one of the promotional tactics commonly used to attract customers, especially students who are price-sensitive. For this research, a quantitative survey method was used. 30 respondents were students who had previously shopped on Shopee. The instrument validity and reliability tests and prerequisite analyses included normality tests. Data were processed using SPSS Statistics 27. The influence of discounts on purchasing decisions was measured through simple linear regression data analysis. The results showed that discounts significantly affect students' purchasing decisions. These findings highlight the importance of promotions with discounts to draw young customers to make purchases.
PENGARUH PENGELOLAAN ANGGARAN TERHADAP EFEKTIVITAS PROGRAM KERJA: STUDI PADA HMJ AKUNTANSI SYARIAH UIN SUNAN GUNUNG DJATI BANDUNG Kartika Dwifa Siregar; Najla Kayla
Gunung Djati Conference Series Vol. 56 (2025): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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Abstract

Pengaruh pengelolaan anggaran terhadap efektivitas program kerja: studi pada HMJ Akuntansi Syariah UIN Sunan Gunung Djati Bandung adalah subjek penelitian ini. Selain itu, penelitian ini mempertimbangkan peran prinsip akuntabilitas dan transparansi sebagai faktor pendukung dalam pelaporan keuangan syariah. Metode kuantitatif yang digunakan adalah regresi linear sederhana. Data awal dikumpulkan melalui kuesioner yang dibagikan kepada 30 orang dari 56 anggota HMJ. Data diolah menggunakan SPSS Statistic 27 dan koefisien determinasi diuji untuk validitas, reliabilitas, dan analisis regresi sederhana. Hasil penelitian menunjukkan bahwa pengelolaan anggaran baik dan signifikan terhadap efisiensi program kerja. Selain itu, telah terbukti bahwa prinsip akuntabilitas dan transparansi dalam pelaporan keuangan syariah meningkatkan produktivitas perusahaan dan menumbuhkan kepercayaan antara anggota.
LEMBAGA PEMBIAYAAN SYARI’AH Jauza Eka Rafita; Vania Alya Zanatha; Delia Futri Apriliani; Najla Kayla; Iwan Setiawan; Nema Widiantini
Gunung Djati Conference Series Vol. 56 (2025): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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Abstract

Lembaga pembiayaan syariah merupakan entitas keuangan yang menyediakan fasilitas pendanaan berdasarkan prinsip-prinsip hukum Islam, dengan menekankan larangan terhadap riba, gharar, dan maisir. Dasar hukumnya bersumber dari Al-Qur’an, hadis, ijma’, qiyas, serta fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI). Jenis akad yang digunakan mencakup murabahah, mudharabah, musyarakah, ijarah, dan istisna’, yang diterapkan oleh berbagai lembaga seperti bank syariah, BPRS, koperasi syariah, dan lembaga amil zakat. Tantangan yang dihadapi meliputi rendahnya literasi syariah, kurangnya kepatuhan terhadap prinsip syariah, serta ketidakterstandaran produk. Upaya strategis yang diperlukan meliputi penguatan edukasi, peningkatan inovasi produk, dan optimalisasi peran pengawasan syariah.
Analisis Integritas dan Skeptisisme Profesional terhadap Kepatuhan Auditor pada Standar Profesional Akuntan Publik Najla Kayla; Mia Lasmi Wardiyah
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 4 No. 1 (2026): Februari : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v4i1.2487

Abstract

Auditors' compliance with the Public Accountant Professional Standards (SPAP) is the main concern in maintaining the quality and trust of the audit process, especially in the face of increasingly complicated audit tasks. This study aims to evaluate the level of integ-rity and skepticism of auditors in supporting compliance with SPAP. This study uses a de-scriptive qualitative approach with observation methods and document studies. The object of the research is the Public Accounting Firm Dra. Yati Ruhiyati, data was obtained from direct observation during the field professional practice period and analysis of relevant audit documents. The results of the study show that the integrity of auditors can be seen from consistency in carrying out audit stages, compliance with established procedures, and clarity in audit documents. The professional skepticism of auditors can be seen from the cautious attitude in evaluating audit evidence, including the application of additional checks before drawing conclusions. These findings show that compliance with SPAP is not only formal, but also highly dependent on the auditor's professional attitude. This study shows the importance of increasing the integrity and professional skepticism of auditors as part of efforts to improve quality and compliance in audit practices in Public Accounting Firms.
Co-Authors Azzam Izzudin Delia Futri Apriliani Iwan Setiawan Jauza Eka Rafita Kartika Dwifa Siregar Mia Lasmi Wardiyah, Mia Lasmi Nabil Makarim Nema Widiantini Saeful Anwar Vania Alya Zanatha