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Pembiayaan Musyarakah, Qardh, Murabahah dan Profitabilitas Bank Syariah Periode 2021-2024 Titin Vegirawati; Junaidi
ADL ISLAMIC ECONOMIC : Jurnal Kajian Ekonomi Islam Vol 6 No 1 (2025): Adl Islamic Economic
Publisher : Sekolah Tinggi Ekonomi Islam Al-Furqon Prabumulih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56644/adl.v6i1.134

Abstract

Tujuan studi ini adalah untuk menguji pengaruh pembiayaan musyarakah, pembiayaan qardh dan pembiayaan murabahah terhadap tingkat profitabilitas seluruh bank umum syariah (BUS) yang ada di Indonesia. Jumlah BUS di Indonesia ada 14 bank. Pada dasarnya penelitian ini menggunakan sensus, semua data diambil sebagai data penelitian. Setelah dikumpulkan datanya, ternyata hanya 9 bank yang memiliki semua data yang merupakan variabel penelitian. Laporan keuangan yang dipublikasikan 9 BUS mulai tahun 2021 sampai tahun 2024 menjadi data sekunder penelitian ini, dianalisis menggunakan regresi data panel. Setelah melalui uji Chow, Uji Hausman dan Uji Lagrange Multiflier, dipilih Fixed Effect Model sebagai model yang tepat. Hasil penelitian menunjukkan bahwa model yang dibangun merupakan model yang mampu mengestimasi profitabilitas. Hasil penelitian secara parsial menunjukkan bahwa pembiayaan Musyarakah dan Pembiayaan Qardh mampu menjadi tolok ukur profitabilitas,dengan arah pengaruh yang berbeda. Pembiayaan musyarakah berpengaruh secara positif terhadap profitabilitas, sementara pembiayaan Qard berpengaruh secara negatif. Pembiayaan uurabahah secara statistic tidak memberikan pengaruh pada profitabilitas
Factors Influencing The Intention To Implement Accounting Software In The Preparation Of Financial Statements At Umkm In The Sub-District Of Sukarami Palembang Addellia, Addellia; Vegirawati, Titin; Pandriadi, Pandriadi
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.750

Abstract

This study aims to analyze the factors that influence the intention of MSME actors in implementing accounting software for preparing financial reports. The factors analyzed are perceived usefulness, perceived ease of use, and trust. Accounting software includes Zahir, MS Excel, MokaPos, and others. helps MSMEs in recording and processing financial transactions and preparing financial reports practically, financial reports are important because they can be used as a basis for assessing business feasibility, this is one of the requirements for obtaining support for capital, and can develop business. This research uses a quantitative approach to analyze primary data obtained through distributing questionnaires to 323 MSME actors in Sukarami District, Palembang. Data analysis was conducted using Partial Least Square. The results showed that perceived ease of use and trust had a significant effect on the intention to implement accounting software, while perceived usefulness did not show a significant effect on the intention to implement accounting software in preparing financial statements.
Factors That Influence The Intention To Implement Sak Indonesia For Emkm In Presenting Financial Statements (Case Study On Umkm In Sematang Borang Sub-District) Sari, Annisa Julia; Vegirawati, Titin; Ningsih, Endang Kusdiah
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.751

Abstract

This study aims to identify and analyze the factors that influence the intention of Micro, Small, and Medium Enterprises (MSMEs) to implement Indonesian Financial Accounting Standards (SAK) for Micro, Small, and Medium Entities (EMKMs). This study uses a quantitative approach with data analysis based on Structural Equation Modeling–Partial Least Square (SEM-PLS). The sample size was determined based on the Isaac and Michael table, and respondents were selected according to the established criteria. Data was collected through the distribution of questionnaires to business owners who were the subjects of the study. The analysis results indicate that the variables of performance expectations, social influence, and supportive conditions have a positive and significant effect on the intention to implement EMKM FAS. Conversely, the variable of business expectations does not show a significant effect on this intention. These findings imply that in encouraging the implementation of SAK EMKM among MSMEs, it is important to improve perceptions of the benefits of implementation, strengthen social support, and create a supportive environment, rather than just emphasizing the effort or workload required.
Planning The Preparation Of Financial Statements Based On Sak Indonesia For Emkm In The Cake Business (Case Study On Jhonykwe) Amelia, Siska; Vegirawati, Titin; Dini, Maya
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.8795

Abstract

Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) are prepared as a guideline so that small to medium-scale business actors can more easily prepare financial reports that meet standards. The main objective is to simplify the process of recording and reporting finances for MSMEs. Jhonykwe is one example of a home business engaged in the industrial sector, and this study focuses on how the accounting recording process and the preparation of its financial reports are carried out based on the provisions of SAK EMKM. This study uses a qualitative method with a descriptive approach, where data is collected through interviews, observations, and documentation from primary and secondary sources. Based on findings in the field, financial recording in Jhonykwe is still limited to cash inflow and outflow records and profit and loss reports, and has not fully followed the standards set out in SAK EMKM. This condition is caused by a lack of understanding of the preparation of financial reports and limitations in terms of human resources.
PENGARUH PENGETAHUAN DAN PENGHASILAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SANKSI SEBAGAI VARIABEL MODERASI Ningsih, Endang Kusdiah; Vegirawati, Titin; Ananda, Rudi; Hermanto, Hermanto
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 2 (2023): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v19i2.726

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh pengetahuan perpajakan, tingkat pendapatan terhadap kepatuhan wajib pajak kendaraan bermotor dengan sanksi perpajakan sebagai variabel moderasi. Lokasi penelitian adalah kota palembang dengan populasi wajib pajak kendaraan bermotor R2+R3. Penentuan jumlah sampel didasarkan pada rumus Isaac dan Michael. Teknik analisis datanya adalah kuantitatif dengan menggunakan SEM-PLS sebagai alat analisisnya. Hasil penelitian yang diperoleh menyatakan bahwa pengetahuan perpajakan dan sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor di kota palembang. Variabel sanksi perpajakan mempunyai pengaruh negatif dan tidak signifikan sebagai variabel moderasi dalam hubungan pengetahuan perpajakan dengan kepatuhan wajib pajak kendaraan bermotor. Hasil lebih lanjut juga menunjukkan bahwa sanksi perpajakan berpengaruh negatif dan tidak signifikan terhadap hubungan tingkat pendapatan dengan kepatuhan wajib pajak.

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