KITABAH: Jurnal Akuntansi dan Keuangan Syariah
KITABAH: Journal of Accounting and Islamic Financing, a journal is a peer-reviewed journal on Research articles dealing with Accounting, Financing, and Islamic Financing., etc. are particularly welcome. This journal is published by the Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara, Editors welcome scholars, researchers and practitioners of education around the world to submit scholarly articles to be published through this journal. The journal encompasses research articles, original research report, reviews, short communications and scientific commentaries in Islamic economics, banking, and finance.
Articles
56 Documents
<![CDATA[Pengaruh Kompetensi, Motivasi Dan Komitmen Terhadap Efektivitas Kerja Pendamping Program Keluarga Harapan Kabupaten Deli Serdang ]]>
<![CDATA[Rizka Anggun Fadhillah]]>;
<![CDATA[S Sugianto]]>;
<![CDATA[Muhammad Yafiz]]>
<![CDATA[ KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 3 | NO. 2 | 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara ]]>
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<![CDATA[In this study discusses the influence of competence, motivation and commitment to work effectiveness. The research was conducted at the Social Service, the object of this study was addressed to the Family Program Companion. The population in this study amounted to 122 companions with a total sample of 85 respondents. Then in determining and selecting a research sample using a simple random sampling method. The analytical method used is Partial Least Square. The results showed that competence had a negative effect on the work effectiveness of the Harapan Companion Program. However, motivation and commitment have a significant effect on the work effectiveness of the Harapan Companion Program.]]>
<![CDATA[Penerapan Analisis Roi (Retrun On Investment) Untuk Memprediksi Pendapatan Perusahaan ]]>
<![CDATA[Hastuti Olivia]]>
<![CDATA[ KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 3 | NO. 2 | 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara ]]>
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<![CDATA[A company that is advanced and successful today is a company that has predicted for a long time even from the beginning of the establishment of a company against the progress and development of its company by knowing and studying several aspects related to the company ranging from knowing the threat, strategy, development and processing of finance very carefully, related to finance is the heart of the company and that determines the running of the company , if the company's finances are unstable it will be very easy to open up the opportunity of the destruction of the company because it is unable to manage the company's finances so that it is not maximal of the usual operating expenses of the company and the cost of income, it is necessary to predict the company's financials against the ability of income generated by a company using ROI analysis that is the length of the retrun on investmaent, the results obtained by the company appear to produce satisfactory profitability in the next five years so that the company can maximize input and output to the company's revenue.]]>
<![CDATA[Pengaruh Tindakan Supervisi Dan Tekanan Sosial Terhadap Kualitas Audit (Studi Empiris BPKP Sumatera Utara) ]]>
<![CDATA[Tri Dessy Fadillah]]>
<![CDATA[ KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 4 │ NO. 1 │2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara ]]>
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<![CDATA[The quality of the audit as the probability that an auditor will find and report violations in the client accounting systems. Ikatan Akuntan Indonesia (IAI) argued that the audited auditor said quality auditing standards and if it meets the standards of quality control. The purpose of this research was to know and analyze the effect of acts of supervision and social pressure against the quality of the audit. Data collection was done through the dissemination of a questionnaire that has been tested for validity and reabilitas. This research dilakukkan on auditor BPKP North Sumatra Province. The method of this study, researchers conducted a study using associative and quantitative approach. Test tools used in this research are multiple linear regression. Results of the study are (1) the Act of supervision effect on audit Quality, (2) social pressure influence on the quality of audit, (3) social pressure and supervision Actions take effect simultaneously with the quality audit.]]>
<![CDATA[Analisis Pembiayaan Dana Talangan Haji Perspektif Etika Bisnis Islam ]]>
<![CDATA[Dewi Rahayu]]>;
<![CDATA[Ismail Marzuki]]>
<![CDATA[ KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 4 │ NO. 1 │2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara ]]>
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<![CDATA[Islamic financial institutions have experienced significant developments, including in the development of financing products in the form of hajj bailout funds. In accordance with DSN-MUI fatwa No. 29 / DSN-MUI / III / 2002 hajj bailout funds using the qard and ijarah agreements given to prospective pilgrims with the aim of obtaining the portion of the hajj list or BPIH (the cost of the pilgrimage). the need to review from the perspective of Islamic business ethics in order to see the extent to which the implementation of the hajj bailout fund is in accordance with ethical business principles and Islamic sharia principles. The method used is a qualitative research method using the literature study approach in books, journals, and fatwas of the National Sharia Council. The results showed that the negative effect caused by the implementation of the hajj bailout fund is caused by the implementation of the hajj bailout fund not in accordance with Islamic business ethics and principles.]]>
<![CDATA[Implementasi Experiental marketing dalam menciptakan customer satisfaction dan repeat buying ]]>
<![CDATA[Moh Idil Gufron]]>;
<![CDATA[Amirotil Ummah]]>
<![CDATA[ KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 4 │ NO. 1 │2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara ]]>
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<![CDATA[This research presents the urgency of implementing market experience as a creator of consumer satisfaction. The implication, it provides guidelines for consumers to choose to love the products offered by producers. This research uses descriptive qualitative library research approach. The data collection technique used was a referential analysis technique. In connection with this matter, this study examines the titles written with literature or theory studies whose sources are taken from books related to the titles being reviewed at this time which then obtain the results that have been written. The purpose of this study is to analyze the current market development in the economic view, as well as to increase the economic value in an area because this determines the level of regional progress. The results of this study indicate that experiential marketing is to improve people’s welfare. One example is to create customer satisfaction and make it a permanent customer or repeat buying.]]>
<![CDATA[Analisis Pengelolaan Modal Kerja Terhadap Tingkat Laba Pada PT. Perkebunan Nusantara III Tanah Raja ]]>
<![CDATA[Alma Pradita]]>
<![CDATA[ KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 5 │ NO. 1 │ 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara ]]>
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<![CDATA[This study aims to determine the Analysis of Working Capital Management Against Profit Levels at PT. Nusantara III Plantation, Tanah Raja. This study uses a qualitative descriptive approach, aims to determine the Management of Working Capital Against Profit Levels at PT. Nusantara III Plantation, Tanah Raja. The subject of this research is PT. Perkebunan Nusantara III Tanah Raja and the object of this research is the report on working capital and profit at PT. Nusantara III Tanah Raja Plantation for 3 years, 2018-2020. Based on the results of the study, it can be concluded that working capital on the company's operating profit level at PT. Perkebunan Nusantara III Tanah Raja, namely the effective use of working capital can affect the company's profit level. This is seen from the level of profit which has increased due to an increase in working capital turnover. This can also be seen in 2020, the profit rate of PT. Perkebunan Nusantara III Tanah Raja has increased due to the turnover of capital at PT. The Nusantara III Tanah Raja Plantation in 2020 also experienced an increase. Likewise, the profit level of PT. Perkebunan Nusantara III Tanah Raja in 2019 experienced a decline followed by a decrease in profit turnover so it can be concluded that working capital turnover can affect the company's profit level.]]>
<![CDATA[Pengaruh Modal Kerja, Likuiditas, dan Profitabilitas: Perusahaan Hotel, Restoran, dan Pariwisata yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[N Nurwani]]>
<![CDATA[ KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 4 │ NO. 1 │2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara ]]>
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<![CDATA[The purpose of this research was to examine the influence and analyze of working capital and liquidity on profitability partially and simultaneously. The population of this research was 35 hotel, restaurant, and tourism companies listed in the Indonesia Stock Exchange in the period of 2017-2019 and samples of 12 companies by using purposive sampling technique. The data were processed by using multiple linear regression analysis. The result of the research showed that first, working capital had influence positive and significant on profitability. Secondly showed that liquidity had influence negative and significant on profitability. Thirdly showed that working capital and liquidity influence significant on profitability simultaneously.]]>
<![CDATA[Analisis Perbandingan Antara Rasio Keuangan dan Metode Economic Value Added (EVA) Sebagai Alat Ukur Kinerja Keuangan Perusahaan Pada PT. Japfa Comfeed Indonesia tbk ]]>
<![CDATA[Novi Irmalasari]]>
<![CDATA[ KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 5 │ NO. 1 │ 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara ]]>
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<![CDATA[This study aims to analyze the comparison between financial ratios and the method of economic value added (EVA) as a means of measuring the company's financial performance at PT. Japfa Comfeed Indonesia Tbk. This study uses a qualitative descriptive approach, aims to determine the comparison between financial ratios and the method of economic value added (EVA) as a means of measuring the company's financial performance at PT. Japfa Comfeed Indonesia Tbk. The subject of this research is PT. Japfa Comfeed Indonesia Tbk and the object of this research is the income statement and balance sheet of PT. Japfa Comfeed Indonesia Tbk in 2018-2020. The analysis technique used is qualitative. From the results of the analysis that has been done, it can be concluded that based on the value of the financial ratios generated by PT. Japfa Comfeed Indonesia Tbk is positive. That is, the company is still able to earn a profit from the management of its total assets, so it can be said that the company's financial performance is classified as good. From the analysis that the author has done, it can be concluded that based on the Economic Value Added (EVA) method, it is known that the financial performance of PT. Japfa Comfeed Indonesia Tbk is classified as good. this is evidenced by the existence of a positive EVA value which indicates that the rate of return generated by the company exceeds the rate of return demanded by investors. This means that the company is able to obtain added economic value for its business.]]>
<![CDATA[Perancangan Sistem Akuntansi Penerimaan Kas Pada Pondok Pesantren Al-Muchsinun Blitar ]]>
<![CDATA[Muhamad Shahidul Akbar]]>;
<![CDATA[Dianita Meirini]]>
<![CDATA[ KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 6 │ NO. 1 │ 2022 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sumatera Utara Medan ]]>
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<![CDATA[Al-Muchsinun Islamic Boarding School is a non-profit organization engaged in education. The financial reporting system in non-profit organizations really needs attention to assess the ability to provide services and the way managers carry out their responsibilities for the performance of Islamic boarding schools. The main source of cash receipts is obtained from payments made by students and grants. the recording system that is carried out is only in the form of simple cash records that have not been arranged so that it is necessary to make a good accounting system. This study aims to determine the existing accounting system at Pondok Al-Muchsinun as well as to design an accounting system for cash receipts that is according to the standard. The method used is descriptive qualitative. In this research, the researcher tries to describe the events and events that are the center of attention. The data used are qualitative data obtained from interviews, observations, and documentation. This research will produce recommendations for an accounting system that contains components of accounting records to finally produce a financial report. It is hoped that the preparation of the Islamic boarding school accounting system can be a reference "in terms of accountability and performance of Islamic boarding schools".]]>
<![CDATA[Pengaruh Modal Intelektual, Ukuran Perusahaan, Dan Umur Perusahaan Terhadap Kinerja Perusahaan ]]>
<![CDATA[Ilham Ramadhan Nasution]]>
<![CDATA[ KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 5 │ NO. 2 │ 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara ]]>
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<![CDATA[This study aims to determine the effect of intellectual capital, company size, company age on company performance on CV. Karya Pertiwi . The type of research used is quantitative method. The population in this study were all financial statements on CV. Karya Pertiwi. Based on the results of the t-test partially Intellectual Capital has a positive and significant effect on Company Performance (ROE), Company Size has no positive and significant effect on Company Performance (ROE), and Company Age has no positive and significant effect on Company Performance (ROE).]]>
