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All Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Aini, Haniva Khuratul
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEPUTUSAN NASABAH DALAM MEMILIH JENIS BANK (Studi Kasus Mahasiswa Akuntansi Syariah) Fauziah, Adinda Rahma; Nurmalasari, Andini; Robbani, Burhanuddin; Saputri, Dina Ecky; Aini, Haniva Khuratul; Wardiyah, Mia Lasmi
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 7 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i7.1891

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi keputusan nasabah dalam memilih jenis bank, baik bank konvensional maupun bank syariah khususnya di kalangan mahasiswa Universitas Islam Negeri Sunan Gunung Djati Bandung, menggunakan metode kuantitatif dengan pendekatan analisis deskriptif. Faktor-faktor yang diteliti meliputi usia, jenis kelamin, sumber pendapatan, nominal pendapatan, pengetahuan, persepsi, dan religiusitas. Hasil penelitian menunjukkan bahwa faktor usia, jenis kelamin, sumber pendapatan, pengetahuan, dan persepsi berpengaruh signifikan terhadap keputusan nasabah dalam memilih jenis bank, sedangkan faktor religiusitas dan nominal pendapatan tidak berpengaruh signifikan. Secara keseluruhan, 53,7% responden memilih bank syariah, sedangkan 46,3% memilih bank konvensional. Penelitian ini memberikan wawasan berharga bagi institusi perbankan dalam mengembangkan strategi pemasaran yang efektif untuk menarik nasabah, khususnya di kalangan mahasiswa.
PENGARUH PENERAPAN AKUNTANSI ZAKAT DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PENGELOLAAN ZAKAT PADA BAZNAS KABUPATEN AGAM Aini, Haniva Khuratul; Rd. Amar Muslih; Ridwan Effendi
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.9695

Abstract

This research is motivated by the importance of accountability and transparency in zakat management by zakat institutions. Although the potential for zakat in Indonesia is quite large, the level of public trust and participation in distributing zakat through official institutions is not optimal. This is partly influenced by the quality of financial reports presented by zakat management institutions. BAZNAS Agam Regency, as the official institution tasked with collecting and distributing zakat funds, is required to prepare quality financial reports in accordance with applicable zakat accounting standards. Therefore, the implementation of zakat accounting and internal control systems are important factors in improving the quality of zakat management financial reports. This study aims to analyze the extent of the influence of the implementation of zakat accounting and internal control systems on the quality of zakat management financial reports at BAZNAS Agam Regency, both partially and simultaneously. This study uses a quantitative approach with a descriptive method. Data were obtained by distributing questionnaires to respondents related to zakat management at BAZNAS Agam Regency. The collected data were analyzed using multiple linear regression analysis techniques with the help of statistics to determine the effect of independent variables on the dependent variable. The results of the study indicate that the implementation of zakat accounting and internal control systems significantly influence the quality of zakat management financial reports. Simultaneously, both variables contribute to the quality of financial reports with an Adjusted R Square of 0.422 or 42.2%, while the remaining 57.8% is influenced by other variables not examined in this study. These findings indicate that the implementation of good zakat accounting and an effective internal control system can improve the quality of financial reports in zakat institutions.
Co-Authors Fauziah, Adinda Rahma Mia Lasmi Wardiyah, Mia Lasmi Nurmalasari, Andini Rd. Amar Muslih Ridwan Effendi Robbani, Burhanuddin Saputri, Dina Ecky