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Muhammad Istan
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muhammadistan@iaincurup.ac.id
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disclosure@iaincurup.ac.id
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Umea' Jurnal IAIN Curup Jl. Dr. Ak. Gani, No. 1, Dusun Curup, Curup Utara, Rejang Lebong, Bengkulu Indonesia
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Kab. rejang lebong,
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INDONESIA
Disclosure: Journal of Accounting and Finance
Published by Institut Agama Islam Negeri Curup
ISSN : 27970531     EISSN : 28077423     DOI : http://dx.doi.org/10.29240/disclosure
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Disclosure: Journal of Accounting and Finance is a peer-reviewed journal published by Institut Agama Islam Negeri (IAIN) Curup, Indonesia twice a year (May and November). Disclosure: Journal of Accounting and Finance aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its purpose, Disclosure provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession.Disclosure accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. Disclosure accepts manuscripts from Indonesian authors and also authors from various parts of the world.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol. 2 No. 2 (2022)" : 6 Documents clear
Penggunaan dan Pengungkapan Pendapatan Non Halal Pada Perbankan Syariah di Indonesia Soleha, Soleha; Silvia, Sineba Arli
Disclosure: Journal of Accounting and Finance Vol. 2 No. 2 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v2i2.5565

Abstract

Use and disclosure of non-halal income in Islamic banking in Indonesia to analyze the use and disclosure of non-halal income in the financial statements of Islamic banking in Indonesia. The purpose of this study is to find out whether Islamic banking in Indonesia has explained the use and disclosure of non-halal income. The research method used is a qualitative method with a descriptive approach. The data used is a type of secondary data. The secondary data referred to in this study was taken from the annual reports of Islamic Commercial Banks (BUS) in Indonesia for the 2020-2021 period which have been published on the official website of each bank that is a member of Islamic Commercial Banks (BUS). Meanwhile, the reports referred to in this study include non-halal income financial reports, both those that are an integral part of a report and those that stand alone. The population in this study is all Islamic Commercial Banks (BUS) in Indonesia for the 2020-2021 period. The results of the research show that in 2021 only Bank Aladin Syariah does not have non-halal sources of income. Meanwhile, for other banks, namely Bank Panin Dubai Syariah in 2020 and 2021, it does not explain the use and acquisition of non-halal income. Other banks such as Bank Bukopin Syariah, Bank Aceh Syariah, BTPN Syariah, BCA Syariah, BJB Syariah, and BSI have explained the source and use of benevolent funds in their financial reports.
Tata Kelola Keuangan Masjid Al-Jihad Kabupaten Rejang Lebong Khudhori, Khairul Umam
Disclosure: Journal of Accounting and Finance Vol. 2 No. 2 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v2i2.5156

Abstract

The mosque is an important pillar for the progress of Muslims. Therefore, good mosque management is the key to the progress of Islam itself. One management that deserves strategic attention is the mosque's financial management. So that funding for the finances in the mosque can be useful and have an impact on changing lives for the better for the community. This research was conducted at the Al-Jihad Mosque in Rejang Lebong Regency, Bengkulu Province. The focus is to find out the financial management of the mosque carried out by the mosque administrator. The approach used is qualitative research. This study shows that 1) the financial management of the mosque is carried out in an accountable and transparent manner, 2) the distribution or use of finance is still on the designation of the physical construction of the mosque and is used specifically for the needs of (Autonomous Organizations) in Muhammadiyah.
Perkembangan Akuntansi dalam Menghadapi Pesatnya Kemajuan Teknologi Puspa, Citra
Disclosure: Journal of Accounting and Finance Vol. 2 No. 2 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v2i2.5548

Abstract

This research aims to see whether the rapid advancement of technology has a positive impact on accounting science, especially the accounting profession, or vice versa, this technological development has a negative impact on accounting science, especially the accounting profession. This type of research is qualitative research with a descriptive approach. The source of data in this research is a literature study of the thoughts and opinions of experts and practitioners in the field. The results of this study indicate that the development of the world of technology must be applied in the world of accounting in order to improve the quality of accounting itself, but it is concluded that accounting cannot be replaced by technology. Technology only simplifies and accelerates the process of accounting but cannot replace the role of accounting science and the accounting profession or an accountant.
Komparasi Rasio Profitabilitas: PT. Telkom Indonesia Sebelum dan Selama Pandemi Covid-19 Fitriyani, Diah; Nisa', Zulfatin; Zamzami, Mohammad Dimyati
Disclosure: Journal of Accounting and Finance Vol. 2 No. 2 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v2i2.4941

Abstract

The key in assessing the success of a country is to look at the conditions in maintaining its economy, especially during the coronavirus disease (covid-19) pandemic which makes the world economy weaken. One of the negative impacts is that many large companies go bankrupt, requiring companies to lay off their employees. On the other hand, there are also companies that are able to survive and even experience an increase during the COVID-19 pandemic. Some telecommunication companies were able to survive during the pandemic due to the increasing demand for internet services, one of which is PT. Telkom Indonesia. In general, to determine the success of PT. Telkom Indonesia can see this from the analysis of the performance of its financial statements, one of which uses the profitability ratio. Profitability ratio is a ratio that measures the company's strength to earn profits. The purpose of this study was to compare the profitability ratios of PT. Telkom Indonesia (Persero) Tbk before and during the covid-19 pandemic. The type of research used is descriptive quantitative research by utilizing the financial report data of PT. Telkom Indonesia. The analysis was carried out by comparing the profitability ratios of PT. Telkom Indonesia before and during the covid-19 pandemic. The product of the research shows that before and during the onset of COVID-19 the company was still able to survive and make a profit on asset management, equity, and sales.
Pemberdayaan UMKM Dalam Menstabilkan Perekonomian Daerah Rejang Lebong di Tengah Pandemi Covid-19 Ranaswijaya, Ranaswijaya
Disclosure: Journal of Accounting and Finance Vol. 2 No. 2 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v2i2.5716

Abstract

This paper aims to describe how efforts are made to empower Micro, Small, and Medium Enterprises (UMKM) in stabilizing the economy in the midst of the Covid-19 pandemic. The data used is sourced from data from the official website of several agencies or institutions that are relevant to this research. The results show that although the Covid-19 pandemic has created problems for UMKM and cooperatives, on the other hand, opportunities have also emerged. UMKM actors and cooperatives can take advantage of information and communication technology so that creativity and innovation emerge among UMKM in maintaining their business which has an impact on the optimal use of local or regional products. Local governments seek to empower UMKM in meeting community needs through skills development programs and funding assistance. The UMKM empowerment programs in the midst of the Covid-19 pandemic include changing business models from conventional to digitalization, designing social and digital strategies, developing and empowering UMKM resources optimally, and economic recovery programs in the form of capital assistance from the government.
Pengaruh Sistem Informasi Akuntansi Dan Sistem Pengendalian Manajemen Terhadap Kinerja Pegawai Lubis, Sri Mulyani; Ayu, Sandra; Hendra, Wel
Disclosure: Journal of Accounting and Finance Vol. 2 No. 2 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v2i2.5547

Abstract

Employee performance can be achieved if the company properly implements an accounting information system and management control system. This study aimed to determine the effect of accounting information systems and management control systems on the performance of the Kotanopan sub-district employees. This research is a type of quantitative research with primary data sources obtained by distributing questionnaires to 30 employees. Multiple linear regression was used to analyze the data. The results showed that the accounting information system had no significant effect on the performance of the Kotanopan sub-district employees and the management control system significantly affected the performance of the Kotanopan sub-district employees. This means that the better the management control system in the company, organization, or agency, the more employee performance will also increase.

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