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All Journal JAKBS Journal Of Informatics And Busisnes
Ayu, Dewi Fajar
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Computer Science & IT Economics, Econometrics & Finance

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Analisis Pengaruh Kualitas Informasi Laporan Keuangan Syariah terhadap Keputusan Investasi Ayu, Dewi Fajar; Dilla Puspita; Kiky Zulkifli
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the influence of the quality of information in Islamic financial statements on investment decisions, using a qualitative approach. Islamic financial statements not only present relevant and reliable financial information but also reflect adherence to Islamic principles such as justice, transparency, and social responsibility. The quality of information in financial reporting is believed to be a key factor in shaping investor perceptions, particularly for entities based on Sharia principles. The data in this study were obtained through a literature review of academic sources and Islamic accounting standards, as well as a document analysis of financial reports from several Sharia-compliant companies listed on the Indonesian capital market. The analysis was conducted descriptively and interpretively to evaluate the extent to which the characteristics of Islamic financial statements influence investment considerations. The findings indicate that high-quality information in financial reports—characterized by transparency in Sharia business activities, zakat disclosure, and compliance with PSAK Syariah—can enhance investor trust. This has a positive impact on the tendency of investors to invest in a more conscious and ethical manner. This study contributes to reinforcing the importance of transparency and accountability in Sharia-based financial reporting as a foundation for investment decision-making aligned with Islamic values.
Rancang Bangun Aplikasi Laporan Keuangan Swalayan 89 Berbasis Dekstop Ayu, Dewi Fajar; Rusdiana, Jamal; Rusdiana, Ninanesia
Journal Of Informatics And Busisnes Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jibs.v3i2.3295

Abstract

In the digital era, information technology plays a crucial role in enhancing operational efficiency and effectiveness across various sectors, including financial management in retail businesses. Swalayan 89, as a growing retail business unit, still relies on manual recording of financial transactions. This practice may lead to recording errors, delayed reporting, and difficulties in preparing accurate and timely financial statements. This study aims to design and develop a desktop-based financial reporting application using Visual FoxPro 9.0. The application is expected to automate transaction recording processes, improve accuracy, speed up reporting, and support data-driven decision-making in a more efficient and real-time manner. The application is developed using the System Development Life Cycle (SDLC) with the Waterfall model, which includes the stages of Requirement, Design, Implementation, Testing (Blackbox), and Maintenance. Data collection techniques include observation, interviews, and literature study. With the implementation of this application, Swalayan 89 is expected to have a better-organized financial system, minimize recording errors, improve work efficiency, and adapt to the needs of a digitalized system.
Co-Authors Dilla Puspita Kiky Zulkifli Rusdiana, Jamal Rusdiana, Ninanesia