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All Journal Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Hasriani
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance Other

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The Effect of Benefits and Ease of Mobile Banking in Building Customer Loyalty Among BRImo Users in Palakka Village, Kahu District, Bone Regency Hasriani; Ismail Keri; Rahma Hidayati Darwis
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 5 No. 1 (2025): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v5i1.2430

Abstract

Benefit is defined as a measure whereby the use of a technology is believed to bring benefits to the person using it, and perceived ease of use is also defined as the extent to which a person believes that using a technology will be free from effort. This construct is also a belief about the decision-making process. In this case, the researcher intends to examine the effect of the benefits and ease of mobile banking in building customer loyalty among BRImo users in Palakka Village, Kahu District, Bone Regency. This research approach uses a quantitative approach with field research type and conducts observation first, then provides questionnaires in the form of questions through online means, namely Google Form, with 100 samples according to the required data, and uses multiple linear regression analysis with the help of SPSS application. Then the research data results are analyzed and described to look further into the effect of benefits and ease of use in building customer loyalty among BRImo users. The research results show that the effect of benefits and ease of use significantly and positively influences the building of customer loyalty among BRImo users in Palakka Village, Kahu District, Bone Regency by 83%, and the remaining 17% is influenced by other variables outside the research model.
Analysis of the Preparation of Financial Statements for Al-Amin Mosque, Karella Village, Mare District, Bone Regency Based on PSAK 45 Hasriani; Rini Idayanti; Hartas Hasbi
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 8 No. 1 (2026): Juny
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v8i1.3974

Abstract

This research aims to understand the preparation of financial statements for Al-Amin Mosque in Karella Village, Mare District, Bone Regency based on PSAK 45, as well as to identify the obstacles faced by the mosque management in preparing financial statements according to these standards and the efforts made to overcome them. This research uses a field research type with a descriptive qualitative approach. Data were obtained thru observation, interviews, and documentation conducted with the mosque administrators, particularly those involved in the mosque's financial management. The research results show that the preparation of financial reports for Al-Amin Mosque in Karella Village, Mare District, Bone Regency is still done simply with a cash in and cash out recording system. The financial statements prepared do not fully comply with PSAK 45 regulations because they do not yet include the statement of financial position, statement of activities, statement of cash flows, and notes to the financial statements in their entirety. The main obstacles faced by the mosque management include limited understanding of accounting and PSAK 45, lack of training, and the absence of an adequate recording system. The efforts that can be made to overcome these obstacles include enhancing the understanding of the management thru training, mentoring, and the development of a simple and easy-to-implement financial recording system. With the implementation of PSAK 45, it is hoped that the financial management of the mosque will become more transparent, accountable, and can increase the trust of the congregation and the community.
Co-Authors Hartas Hasbi Ismail keri Rahma Hidayati Darwis Rini Idayanti