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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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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 52 Documents
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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.
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.
Analisis Kinerja Keuangan Berdasarkan Rasio Likuiditas dan Solvabilitas Pada PT. Bank Muamalat Indonesia Tbk Karlina, Honi; Idwal, Idwal; Afrianty, Nonie
Disclosure: Journal of Accounting and Finance Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v4i1.9623

Abstract

Financial performance is an analysis that is carried out to see to what extent a company has implemented and applied the rules of financial enforcement properly and correctly. By measuring financial performance, it can be seen the prospects of growth and development of the company. A company is said to be successful when it has achieved a certain set performance. The purpose of this research is to find out the financial performance based on the ratio of liquidity and solvency in the PT. Bank Muamalat Indonesia Tbk period 2018-2022. This type of research is descriptive research with a quantitative approach. The sample in this study is the annual financial report of Bank Muamalat for the period 2018-2022. Data collection techniques are documentation and library with data analysis using miscrosof exel software. The research results show the financial performance of PT. Bank Muamalat Indonesia based on the liquidity ratio for the 2018-2022 period is in the unhealthy category. This can be seen from the quick ratio indicator in 2018-2020 in the unhealthy category but in 2021 and 2022 the healthy category, the cash ratio value in the unhealthy category, the loan to deposit ratio in the unhealthy category, the assets to loan ratio in the healthy category in accordance with Bank regulations Indonesia. Financial performance of PT. Bank Muamalat Indonesia based on its solvency ratio for the 2018-2022 period is in the healthy category. This can be seen from the Primary Ratio indicator in the healthy category. The secondary risk ratio indicator is in the unhealthy category. The capital ratio indicator is in the healthy category in accordance with Bank Indonesia regulations
Berperankah Audit Internal Dalam Pencegahan Fraud: Studi Pada Perusahaan Konstruksi PT. LPS Arianto, Levana Andaiaanti; Suryani, Pesi; Kuswanti, Eko
Disclosure: Journal of Accounting and Finance Vol. 3 No. 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v3i2.8360

Abstract

The role of A good internal audit in a company can increase control over the possibility of fraud and increase company value, therefore internal audit must have the competence and professionalism to carry out its duties and functions properly. This study aims to determine the role of internal audit in preventing fraud at a construction company in Surabaya. This study used a qualitative research method with a descriptive approach with semi-structured interviews. In this study, the authors used data sources obtained from primary and secondary data. Primary data is in the form of data obtained directly through interviews which are then processed by the author while secondary data is data from various existing sources. The general problem that usually occurs within the company is that there are still cases of fraud that can threaten business continuity. Fraud can be committed by external parties or internal parties only for the sake of profit. When an internal audit can carry out its role properly, the possibility of fraud can be prevented. The results of this study indicate that there is still a problem of fraud, namely the weak role of internal audit in the company, causing losses.

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