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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Khairani, Zahra Amalia
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science

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Analisis Pengaruh tingkat Pendidikan dan tingkat upah terhadap angka pengangguran terbuka di Sumatera Utara 2020-2022 hariyatih, Suri; Khairani, Zahra Amalia; Ritonga, Fitri
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 4 No 1 (2024): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This research will look at how the minimum wage and educational attainment affect the level of open unemployment (case study in North Sumatra province) in the period 2020 to 2022. The multiple linear regression analysis method is applied in quantitative research methodology. Secondary data from the North Sumatra Province Central Statistics Agency was used as the data source. This method revealed that a negative relationship between wage levels and education levels was found on the unemployment rate, which means that when the two variables discussed increase, the open unemployment rate will actually decrease. This shows the need to increase wage levels and education levels in North Sumatra in order to reduce the level of open unemployment regionally.
ANALISIS PENERAPAN PSAK 409 TENTANG AKUNTANSI ZAKAT, INFAK, DAN SEDEKAH DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS LAPORAN KEUANGAN PADA BAZNAS SUMATERA UTARA Khairani, Zahra Amalia; Nasution, Yenni Samri Juliati; Syarvina, Wahyu
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2633

Abstract

This study aims to analyze the implementation of PSAK 409 concerning Accounting for Zakat, Infaq, and Alms in enhancing the transparency and accountability of financial statements at BAZNAS North Sumatra Province. The research method employed is descriptive qualitative, with data collection conducted through in-depth interviews and documentation studies. The results indicate that BAZNAS North Sumatra has met the elements of technical accountability through cash-based fund recognition, strict fund separation, and the use of the SIMBA application for integrated reporting. Transparency is realized through the open publication of audited financial statements on the institution's official website to build public trust. However, such accountability and transparency are still hindered by dependence on the centralized system, limited human resource competence regarding the latest standards, and information asymmetry on the mustahik side concerning aid details. This study suggests increasing human resource capacity and optimizing public communication so that accountability is not merely an audit formality but becomes an inclusive organizational culture for all stakeholders.
Co-Authors hariyatih, Suri Ritonga, Fitri Wahyu Syarvina YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI