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KITABAH: Jurnal Akuntansi dan Keuangan Syariah
Published by Universitas Islam Negeri Sumatera Utara
ISSN : 24077127     EISSN : 26215969     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 56 Documents
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Analisis Penerapan Prinsip Akuntansi Terhadap Akuntabilitas Laporan Keuangan Masjid (Studi Kasus Masjid Desa Bandar Khalipah) Muhammad Syukri Nasution; Junita Putri Rajana
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 5 │ NO. 2 │ 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

Mosque is one form of non-profit organization or organization that does not expect profit (non profit oriented). Therefore, mosques as a means of worship and activities of the ummah require effective financial reporting, this is because to support worship and religious activities. The results showed that the application of accounting principles had a huge effect on accountability or accountability of mosque financial statements. The results of interviews from various sources can be known that accounting principles have been applied to the creation of the mosque's financial statements. So that the mosque administrator has managed finances openly as a form of accountability or financial accountability of the mosque by recording receipts and cash expenditures. Financial management is well recorded even though it is still simple. Related to PSAK 45, the mosque administrator has not recorded based on PSAK 45 because the standard is recognized to have never been heard and introduced to the mosque administrator.
Analisa Modal Kerja Terhadap Kinerja Keuangan PT. Kurniawan Transport Mohd Idris Dalimunthe
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 5 │ NO. 2 │ 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

The ability of working capital to support financial performance is important. Efficient and effective allocation of funds can improve financial performance so as to increase working capital. The purpose of this study was to determine the analysis of working capital management on financial performance at PT. Kurniawan Transport. This research use desciptive qualitative approach,. The subject of this research is PT. Kurniawan Transport and the object of this research is the report on working capital and financial performance at PT. Kurniawan Transport for 3 years, namely 2018-2020. Based on the results of the study, it can be concluded that PT Kurniawan Transport can meet working capital in an effort to improve financial performance. However, in an effort to allocate funds for additional assets in an effort to develop business, it cannot improve financial performance. So that it suffers a loss in the second period which means reduced working capital in that period.
Faktor-Faktor Yang Mempengaruhi Keberhasilan Penerapan Akuntansi Berbasis Akrual Pemerintahan Kabupaten Serdang Bedagai Rizky Fauzy
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 6 │ NO. 1 │ 2022
Publisher : Universitas Islam Negeri Sumatera Utara Medan

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Abstract

This study aims to determine the factors that influence the success of the application of accrual-based accounting in the Serdang Bedagai Regency Government. This study uses a quantitative descriptive approach, aiming to determine the relationship between two or more variables. This study uses the entire population to be used as research samples, namely as many as 40 employees. The analysis technique used is multiple regression analysis. Based on the results of the partial test, it is known that the variables of Human Resources (X1), Motivation (X2) and Commitment (X3) have an influence on the Successful Implementation of Accrual-Based Accounting (Y). Based on the simultaneous test, the calculated f value is 11,056 with a sig level of 0.000, therefore the sig value is 0.000 > 0.05 and the F value is 11.056 > F table 2.87, this shows that Ho is rejected. Based on the coefficient of determination test, the value of R square (R2) or the square of R shows the determinant coefficient is 0.480, meaning that the percentage contributed by the Human Resources (X1), Motivation (X2) and Commitment (X3) variables affect the Accrual-Based Accounting Application (Y) of 48%.
Perkembangan Usaha Rakyat Melalui Lembaga Keuangan Syariah Di Aceh E Evriyenni
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 6 │ NO. 1 │ 2022
Publisher : Universitas Islam Negeri Sumatera Utara Medan

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Abstract

Efforts to develop the people's business sector continue to be carried out in order to achieve national economic growth. One of the people's businesses that is of concern to the government because it has a contribution to improving the country's economy today is Micro, Small and Medium Enterprises (MSMEs). The implementation of the Dual Banking System in Indonesia provides opportunities for Islamic financial institutions (other than conventional) to play a role in the development of these businesses. The purpose of this study was to determine the role of Islamic financial institutions in the development of people's businesses in Aceh. This research is a qualitative research with descriptive nature. Research informants include MSME actors who obtain business capital assistance from Islamic financial institutions, both Islamic banking and sharia cooperatives. The results showed that MSMEs that received capital assistance in the form of financing/funding from Islamic financial institutions were greatly helped in increasing their business productivity so that they experienced an increase in operating income every year. The capital assistance received also motivates business actors to develop the potential of the leading sector in their respective regions, so as to increase the real sector of the regional economy. This shows that Islamic financial institutions play a very important role in the development of people's businesses, especially in Aceh.
Analisis Rasio Profitabilitas Untuk Menilai Kinerja Keuangan PT. Airasia Indonesia TBK, Periode 2020-2022 Miftakhul Qurotul Aini; Fina Silfya; Adelina Citradewi
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 7 │ NO. 1 │ 2023
Publisher : Universitas Islam Negeri Sumatera Utara Medan

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Abstract

Using Profitability Ratio Analysis to Evaluate Financial Performance (Study at Pt AirAsia Indonesia, 2020-2022). The objective of this study is to provide a profitability ratio analysis of PT AirAsia Indonesia's financial performance from 2020 to 2022. Descriptive qualitative research was used for the study. Secondary data from PT Air AsiaIndonesia's financial reports for the years 2020 to 2022 serve as the data source. Based on profitability ratios like Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE), and Gross Profit Margin (GPM), the company's financial performance has not yet reached industry standards, according to the study's findings. Even though PT AirAsia Indonesia Tbk's sales are quite substantial and even experienced a significant increase, the company is not necessarily considered to have performed well. To be considered a good financial performer, a company's profit must also be able to cover the company's equity and assets. However, PT AirAsia Indonesia's profit has not been able to cover the assets and capital because the industry standard profitability ratio has not been met. To increase PT AirAsia Indonesia Tbk's profitability, this condition indicates that PT AirAsia Indonesia must evaluate and improve its profit, asset, and equity management efficiency and effectiveness.
Pengaruh Bahan Baku dan Teknologi Terhadap Hasil Produksi UMKM Opak di Desa Pegajahan Kecamatan Pegajahan Kabupaten Serdang Bedagai Muhammad Fadlan Hidayat; Hendra Saputra
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 7 │ NO. 1 │ 2023
Publisher : Universitas Islam Negeri Sumatera Utara Medan

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Abstract

This study examines the effect of raw materials and technology on the production results of "opak" Micro, Small and Medium Enterprises (UMKM) in Pegajahan Village, Pegajahan District, Serdang Bedagai Regency. Using a quantitative approach, this research was conducted with a total sampling of 60 opak UMKM owners. Data collection used a Likert scale questionnaire, analyzed through multiple linear regression with SPSS 26.0. The results reveal a significant positive effect of Raw Materials on Production Results, while Technology has no effect on production results. Regression analysis shows that Raw Materials contribute 17.4% and Technology 4% to Production Results. Furthermore, based on the results of the study, it shows that the raw material and technology variables simultaneously have a positive and significant effect on production results. The coefficient of determination test shows a value of 0.241, which means that the effect of raw materials and technology on production results is 24.1% while the rest is influenced by other variables. outside of this research.

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