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Muhammad Istan
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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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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. 3 No. 1 (2023)" : 6 Documents clear
Analisis Pengaruh Total Quality Management (TQM) Terhadap Kinerja Organisasi Dengan Pengendalian Internal Sebagai Variabel Intervening (Studi Empiris Anggota Puskopsyah BMT Jawa Tengah) Retnowati, Eka; Raharja, Raharja
Disclosure: Journal of Accounting and Finance Vol. 3 No. 1 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v3i1.6546

Abstract

This research is generally aimed empirically in testing the implementation of total quality management (TQM) on organizational performance by applying the implementation of internal control structure as intervening variable. In the implementation of total quality management (TQM) on Baitul Maal Wa Tamwil is associated with the internal control structure of Baitul Maal Wa Tamwil Puskopsyah member of the performance. This research uses quantitative method by using Structural Equation Model (SEM) based on Partial Least Square (PLS) 3.0 component. In the research object, all Baitul Maal Tamwil were selected as the population while the sample in this study focused on members of Puskopsyah (Pusat Koperasi Syariah) BMT (Baitul Maal Wa Tamwil) Central Java, which sampling based on purposive sampling method with total sample there are 97 respondents. The results of this study indicate that the implementation of total quality management (TQM) does not directly affect the performance of the organization but has an effect on the implementation of internal control structure which is the mediator of the relationship between total quality management (TQM) and organizational performance.
Perspektif Mahasiswa Terhadap Transaksi Digital dalam Penggunaan Mobile Banking Budiarti, Ayu Lestari; Wulandari, Eriska; Rodiah, Rita Deti; Anjani, Uli Silfia; Rozak, Rama Wijaya Abdul; Mulyani, Heni
Disclosure: Journal of Accounting and Finance Vol. 3 No. 1 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v3i1.6951

Abstract

Digital banking is a technology application developed to facilitate customer transactions. Currently, millennials are the target market for banking, especially in the use of digital banking, because they prefer something modern and instant. The trend of using mobile banking in the digital era is growing rapidly. Mobile banking is now one of the applications that are widely used by young people including students. This study aims to examine students’ perceptions of digital transactions using mobile banking. This research uses a qualitative descriptive method with data collection techniques that are carried out online through social media and are widespread in various regions in Indonesia using questionnaires, to active students in tertiary institutions, both public and private universities. The data analysis technique used is data reduction, namely by summarizing and sorting the data, presenting the data by describing the information text and paragraphs, and drawing conclusions. So, the research results show that most students who actively use mobile banking are influenced by various perceptions including perceptions of convenience and usability. But even so, there are still students who do not or do not use mobile banking, apart from that the use of mobile banking turns out there are still many deficiencies in it such as limited features and network disturbances.
Dampak Pengangguran, Pendidikan dan Inflasi Terhadap Kemiskinan di Indonesia Periode Tahun 2014-2020 Sulasih, Sulasih; Novandari, Weni; Findianingnsih, Arisa
Disclosure: Journal of Accounting and Finance Vol. 3 No. 1 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v3i1.6522

Abstract

Indonesia is developing countries. To become a developed country, needs to fix existing problems, especially economic problems. Economic problems are divided into 2 categories, namely micro and macro. One of the discussions in macroeconomic is related to poverty. The problem of poverty in Indonesia is an important problem to be addressed immediately because the percentage level of poverty in Indonesia is quite high and fluctuates. The rise and fall of the poverty level is related to several economic indicators, one of which is unemployment and education. In addition, poverty is also influenced by economic development indicators, including inflation. The purpose of this study is to determine the effect of unemployment, education, and inflation on poverty in Indonesia for periode 2014-2020 either partially or simultaneously. This type of research is a quantitative research because the data used is in the form of numbers. The data in this study are secondary data sourced from the Central Statistics Agency (BPS). Sampling technique using saturated sampling technique. While the data analysis in this study used multiple regression analysis because the independent variables in this study were more than 2. The results of this study indicated that the variables of unemployment and inflation have a positive and significant effect on poverty in Indonesia for the period 2014-2020. While the education variable has no effect on poverty in Indonesia for the period 2014-2020. Then simultaneously, the variables of unemployment, education, and inflation have a positive and significant effect on poverty in Indonesia for the period 2014-2020.
Pengaruh Tingkat Bagi Hasil, NPF dan DPK Bagi Profitabilitas Pada PT. Bank Muamalat Indonesia Dwi Lestari, Ervina; Trimulato, Trimulato; Ismawati, Ismawati; Nuringsih, Nuringsih
Disclosure: Journal of Accounting and Finance Vol. 3 No. 1 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v3i1.7131

Abstract

This study aims to examine the effect of Third Party Funds, Non-Performing Finance (NPF), and Profit-Sharing Rates on profitability (ROA) at Bank Muamalat Indonesia. This research uses quantitative methods. Sampling using a probability sampling method, the method by which the sample is taken is using a simple random sampling technique. The data used is secondary data obtained from the annual report at Bank Muamalat Indonesia for the period 2008-2020. The analysis used in this study is multiple linear regression analysis. The results show partially that the Third Party Fund variable has a significant negative effect on profitability (ROA), Non- Performing Finance (NPF) has no significant effect on profitability (ROA), Profit Sharing Rate has a positive effect on profitability (ROA), and Profit-Sharing Rate as the dominant variable on the influence of bank profitability.
Mengoptimalkan Penghematan Pajak Penghasilan Pada Perusahaan Daerah Canda Bhirawa Yorie, Shella Nighta
Disclosure: Journal of Accounting and Finance Vol. 3 No. 1 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v3i1.6547

Abstract

This research aims to determine the analysis of Article 23 Income Tax on rental services in optimizing tax savings. The analysis method is by calculating Article 23 Income Tax using the Gross-Up Method and comparing the amount of corporate income tax before and after the gross-up method. This is a descriptive research with a quantitative approach to analyze, explain, and conclude the analysis of Article 23 Income Tax on rental services as an effort to optimize tax savings in the Canda Bhirawa Regional Company, Kediri Regency. The data collection techniques in this study were documentation and interviews about the financial data of the Canda Bhirawa Regional Company. The results of this study show that gross-up calculations of Article 23 Income Tax were applied to fertilizer transportation services, resulting in an increase in the rental expenses for fertilizer transportation vehicles of Rp49,484,694. This increase will affect the amount of taxable profit for the company and successfully save the company's income tax by using the gross-up method for rental services of fertilizer transportation vehicles, with savings of Rp. 10,886,632.65. This difference was obtained from the calculation of corporate income tax which initially amounted to Rp235,565,197 but became Rp224,678,564 after applying the gross-up method. Based on the above explanation, it is known that the use of Article 23 Income Tax Gross-Up Method can optimize the tax burden of companies.
Rancang Bangun Sistem Informasi Akuntansi Penerimaan Aliran Kas Distribusi Beras Miskin Dina, Fara; Ismail, Herlina
Disclosure: Journal of Accounting and Finance Vol. 3 No. 1 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v3i1.6548

Abstract

In this globalization era, information technology is accelerates. Computers which are tools will create to take it easy of human work, when achieving progress both in the manufacture of hardware and software. Information system design is the best solution to solve problems that exist in this agency, and with a computerized system can achieve an effective and efficient activity in supporting activities in this agency. A computerized system is better than a manual system so that it runs more effectively and efficiently as well as a more conducive reception system compared to the previous system. This study uses quantitative methods and system development in the form of methods in analyzing the designed software. From the results of this study it is hoped that it can help the performance of village agencies starting from inputting data to distributing it to the community.

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