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PENERAPAN GOOD GOVERNANCE PADA ORGANISASI PENGELOLA ZAKAT DALAM RANGKA OPTIMALISASI PENGGALANGAN DANA ZAKAT Guspendri, Nasfizar
JURIS (Jurnal Ilmiah Syariah) Vol 9, No 2 (2010)
Publisher : Faculty of Shariah of State Institute for Islamic Studies Batusangkar, Indonesia

Poverty and income gaps are crucial problems that Indonesian are still dealing with. Concerining with these problems, Islam has clearly offered divine tax (zakat) as one of possible solutions to solve problems of poverty. Such genuine function of zakat can be possible realized if it is managed well by related organization. This implies that good governance must be of priority concern in order that optimum and professional management of zakat can obtained.

Pengaruh Pembiayaan dan Ukuran Perusahaan terhadap Profitabilitas (ROA) pada PT Bank Panin Dubai Syariah Tbk Nasfizar Guspendri; Revi Candra
Jurnal Pasar Modal dan Bisnis Vol 2 No 1 (2020)
Publisher : The Indonesia Capital Market Institute

The purpose of this study is to explain how much influence the financing and size of the company on profitability at PT Bank Panin Dubai Syariah Tbk. This type of research that I use is quantitative descriptive research that is at PT Bank Panin Dubai Syariah Tbk. The data source of this study uses data obtained from the Indonesia Stock Exchange and the Financial Services Authority (OJK) in the form of secondary data in the form of quarterly financial reports of PT Bank Panin Dubai Syariah Tbk. The data collection technique is documentation in the form of quarterly financial reports that are published. The data test used is the classical assumption analysis and goodness of fit with the F test. Data analysis uses multiple linear regression analysis, T-test, and the coefficient of determination test. Data processing using Statistical Product and Service Solution (SPSS) IBM version 22. The results of this study indicate that financing influences ROA, financing influences company size. Company size affects ROA. The size of the company in this study does not effectively act as an intermediary variable between the financing variables on ROA because the financing variable produces a negative coefficient on company size and the firm size variable also has a negative effect on ROA. It was concluded that H4 was rejected. The determinant coefficient shows that simultaneous financing and firm size influence ROA.

PENERAPAN GOOD GOVERNANCE PADA ORGANISASI PENGELOLA ZAKAT DALAM RANGKA OPTIMALISASI PENGGALANGAN DANA ZAKAT Nasfizar Guspendri
JURIS (Jurnal Ilmiah Syariah) Vol 9, No 2 (2010)
Publisher : Institut Agama Islam Negeri Batusangkar

Poverty and income gaps are crucial problems that Indonesian are still dealing with. Concerining with these problems, Islam has clearly offered divine tax (zakat) as one of possible solutions to solve problems of poverty. Such genuine function of zakat can be possible realized if it is managed well by related organization. This implies that good governance must be of priority concern in order that optimum and professional management of zakat can obtained.

Pengaruh Akuntabilitas dan Transparansi terhadap Efektivitas Pengelolaan Alokasi Dana Desa di Nagari Lansek Kadok Kecamatan Rao Selatan Kabupaten Pasaman Lara Aryanti; Nasfizar Guspendri
Jurnal Akuntansi Syariah (JAkSya) Vol 2, No 1 (2022): JAkSya Jurnal Akuntansi Syariah
Publisher : IAIN BATUSANGKAR

Pokok permasalahan dalam penelitian ini adalah pemanfaatan akuntabilitas keuangan yang belum maksimal dan dapat menjamin konsistensi pengelolaan dana desa dalam menilai tingkat efektivitas keuangan desa di Nagari Lansek Kadok. Tujuan penelitian ini untuk menguji pengaruh akuntabilitas keuangan dan transparansi keuangan terhadap efektivitas pengelolaan alokasi dana desa di Nagari Lansek Kadok. Jenis penelitian yang digunakan adalah jenis penelitian lapangan dengan metode kuantitatif, dimana sampel yang digunakan ialah keseluruhan dari populasi (Total Sampling). Teknik pengumpulan data dilakukan dengan penyebaran kuisoner secara manual. Metode analisis yang digunakan adalah regresi linear berganda, dengan pengujian hipotesis uji statistic t dan f. Hasil penelitian ini menunjukkan bahwa akuntabilitas keuangan tidak berpengaruh signifikan terhadap efektivitas pengelolaan alokasi dana desa di Nagari Lansek Kadok, transparansi keuangan berpengaruh signifikan terhadap efektivitas pengelolaan alokasi dana desa di Nagari Lansek Kadok, dan secara simultan akuntabilitas dan transparansi keuangan berpengaruh signifikan terhadap efektivitas pengelolaan alokasi dana desa di Nagari Lansek Kadok.

Pendampingan Penyusunan Laporan Keuangan Berdasarkan PSAK ETAP di BUMNag Baringin Saiyo Kecamatan Lima Kaum Nita Fitria; Sri Adella Fitri; Mega Rahmi; Nasfizar Guspendri; Khairul Marlin
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2022): OCTOBER 2022
Publisher : Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ajad.v2i2.95

Financial reports can have a positive impact on the development of BUMNag. From financial reports, systematic data and information can be obtained on the business so as to assist in making decisions. The presentation of financial statements must be good and in accordance with the criteria that are understandable, relevant, reliable, and comparable, so that it can be useful in making decisions that affect the performance and image of the company going forward. In making financial statements, a company must comply with existing Financial Accounting Standards. In compiling the financial statements of BUMNag Baringin Saiyo encountered several obstacles, namely the problem of existing human resources, a lack of knowledge of accounting knowledge which was not sufficient to make account adjustments, and the preparation of financial statements in accordance with Financial Accounting Standards. The purpose of the service activity is to prepare financial reports for BUMNag Baringin SAIYO according to Financial Accounting Standards. The resulting financial statements consist of a Profit and Loss report, a Statement of Financial Position, and notes to the financial statements.

Reaksi Pasar Modal Terhadap Peristiwa Pemungutan Suara Dan Pengumuman Hasil Quickcount Pemilihan Presiden Dan Wakil Presiden Republik Indonesia Tahun 2019 Revi Candra; Nasfizar Guspendri; Elfina Yenti
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.4525

The problem in this study is that the capital market is an economic instrument that is very vulnerable and sensitive to variables outside the company, such as information on economic, political, legal, social, and human rights policy issues, thus making the capital market react to this information, be it a positive reaction or a negative reaction. The motivation for this observation is the impact of political events in the form of capital market reactions through abnormal yield and trading volume activities.Research conducted on an event that occurs (Event Study) uses a quantitative descriptive approach by conducting a comparative study using the paired sample T-test. The capital market did not react to the Voting event and the announcement of the results for the Quick count 2019 presidential and vice presidential elections, because there were no differences in Abnormal Return and Trading Volume Activity before and after these events. The announcement of voting events and results for the 2019 Presidential and Vice Presidential elections in the Republic of Indonesia did not affect the stock index and stock trading volume of the Indonesia Stock Exchange. Keywords : Election of President and Vice President, quick count, Abnormal Return, Trading Volume Activity

Geliat UMKM : Pelatihan dan Pendampingan Penyusunan Laporan Keuangan Berdasarkan PSAK EMKM pada UMKM Laura Pulau Harapan Maninjau Sri Madona Saleh; Sri Adella Fitri; Nasfizar Guspendri; Mega Rahmi
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 4 No. 1 (2023): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v4i1.286

One of Indonesia's sources of economic strength that has endured the epidemic that has been going on since 2020 is MSMEs. MSMEs are a type of industry that can take on labor thanks to labor-intensive business procedures. The UMKM Laura Pulau Harapan is one of the MSMEs found near Lake Maninjau. This MSME works in the food industry and relies on "Rinuak," a raw material source that comes from Lake Maninjau. Fish of the Rinuak variety can be found at Lake Maninjau. Rinuak sales are no longer dependent on the availability of raw materials because MSME companies have transformed it by turning it into several types of cuisine. UMKM Stretching was done by UMKM when processing Rinuak. Laura Pulau Harapan, manager of MSME, thinks that MSME can be grown even further but is limited by the framework issue. This is a result of managers' insufficient awareness of recording prior to the creation of MSME Financial Reports. There is no description of the business performance to date due to the lack of MSME Financial Reports. Managers are unable to manually or systematically record anything. This is because the manager was unable to record and prepare these financial reports and didn't understand how to do so. The team delivering training trains managers so they can record and compile financial reports using the mentoring approach and FGD. Managers have benefited from this training in that they have successfully completed various recording processes.

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