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Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah
Published by Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia
ISSN : 30248388     EISSN : 30218691     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 277 Documents
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Implementasi Earning Management Pada Lembaga Keuangan Dengan Prinsip Akuntansi Syariah Fitriani Fitriani; Ersi Sisdianto
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.894

Abstract

Companies such as financial institutions in carrying out operational activities always want to obtain high profits such as profit engineering. Earnings engineering is one of the contemporary issues in finance, especially in Indonesia. In several reports in a large company there are 77% of senior managers involved in unethical behavior by carrying out scandals that are motivated by earnings management. This is problematic for the development of accounting, especially sharia accounting. Study aims to analyze the implementation of Islamic earnings management in Islamic accounting. In this study teh method use is the literatur review by collecting secondary data from various related journal. The results show that there are still earnings engineering practices in companies and financial institutions in Indonesia. For this reason, sharia principles really need to be emphasized in order to improve the quality of sharia accounting that is completely free from fraudulent practices. One of the appropriate efforts is to apply sharia accounting in conducting profit-sharing financing, proper and effective monitoring must be carried out with adequate supervision and reporting, so that companies such as Islamic banks or companies can avoid earning management and profit engineering. Financial institutions that apply sharia accounting principles are required to implement Islamic earnings management as a profit management practice in accordance with Islamic religious rules and ethics.
Analisis Pengaruh Servicescape Terhadap Kepuasan Pelanggan di Prima Freshmart Sekolah Vokasi IPB University Az Zahra, Nabila Rahmania; Farelia Amarnita Putri; Marcella Magdhalena Erlely; Kayla Nuzulul Fitri; Sephia Anggira Putri
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.898

Abstract

This research explores how service quality (servicescape) at Prima Freshmart, Sekolah Vokasi IPB University, affects customer satisfaction. Researchers surveyed 100 customers to gauge their perceptions of service quality and satisfaction. The results indicate that servicescape, as a whole, positively influences customer satisfaction. Among the servicescape dimensions, attentiveness and reliability emerged as the most influential. This suggests that customers value caring and dependable attitudes from the staff at Prima Freshmart. In conclusion, servicescape is a crucial factor for Prima Freshmart to consider in boosting customer satisfaction. Management should prioritize enhancing service quality, particularly regarding staff attentiveness and reliability, to cultivate a more satisfied customer base and encourage repeat business at Prima Freshmart.
Analisis Mekanisme Pasar Dalam Islam, Sistem Ekonomi, dan Etika Pengawasan Pasar Serta Pasar Dalam Perspektif Sejarah Islam Arifudin Arifudin; Avira Clairine Zahra; Dinda Ayu Oktaviona; Diyach Rachmawati; Marcella Pinasti
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.900

Abstract

This abstract discusses the role of market mechanisms in an Islamic perspective, as well as the implications and application of Islamic economic principles in the market system. Using the literature review method, this research collects, evaluates, and synthesizes relevant literature to gain an in-depth understanding of the topic. The results of the analysis show that markets in Islam are seen as a natural mechanism for exchanging goods and services, with prices determined by the forces of demand and supply. Islamic economic principles, such as justice, expediency, and the prohibition of usury, are the foundation for a fair and sustainable market system. Apart from that, the importance of market supervision and compliance with market ethics is also emphasized to maintain balance and fairness in economic activities. The analysis also highlights prohibitions in Islamic transactions that can cause market distortions. In addition, this abstract presents a comparison between conventional economic systems (capitalist, socialist, and mixed) with Islamic economic systems, which are based on sharia principles. Thus, this research contributes to understanding the concept of market mechanisms in Islam and formulating economic policy recommendations that are in accordance with Islamic values.
Faktor-Faktor Yang Mempengaruhi Audit Delay: Solvabilitas, Pergantian Auditor Dan Opini Audit Khairina Nur Shadrina; Cris Kuntadi
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.902

Abstract

Audit delay is the length of time for completing an audit carried out by an auditor, which is measured by the time difference between the date of the financial report and the date of the audit opinion in the financial report, and is one of the ratios to measure the company's ability to pay all obligations. This article reviews the factors that influence audit delay, namely solvency, auditor turnover and auditor opinion, a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) solvency influences audit delay; 2) changing auditors affects audit delay; and 3) audit opinion has an effect on audit delay. .
Pengaruh Ukuran Perusahaan, Kualitas Manajemen, dan Kompleksitas Bisnis terhadap Kepatuhan Standar Audit Chandra Kurniawan; Cris Kuntadi
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.910

Abstract

This research aims to analyze the influence of company size, management quality, and business complexity on audit standard compliance. Compliance with audit standards is important in ensuring the quality of audit reports and increasing public trust in the audit profession. Company size, management quality, and business complexity are considered factors that can influence auditor compliance with audit standards. This research uses data from audit reports of companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. Data analysis was carried out using multiple linear regression. The research results show that company size and management quality have a positive effect on compliance with audit standards, while business complexity has a negative effect. These findings provide implications for regulators and the audit profession to increase compliance with audit standards through improving the quality of company management and managing business complexity.
Peran Audit Internal Dalam Upaya Pencegahan dan Pengendalian Terjadinya Kecurangan (Fraud) Di Perusahaan Irma Laelani Muflihah; Ersi Sisdianto
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.912

Abstract

This research aims to determine the role of internal audit in efforts to prevent and control fraud in companies. The research method uses qualitative literature studies with research sources coming from relevant journals. Technology has made all aspects of life easier now, including auditing and accounting. An accountant is required to be able to keep up with current developments. One of the efforts that can be done is by mastering various accounting software. Internal auditors can carry out evaluations in the form of assessments and tests related to the internal control system implemented by a company. It can be concluded from the results of this research that with fraud becoming more diverse, the solution to this problem is that companies must take action by strengthening internal supervision supported by advances in information technology as well. Internal audit plays a major role in controlling fraud.
Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan: Audit Tenure, Struktur Corporate Governance Dan Ukuran KAP Nala Ratih; Cris Kuntadi
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.913

Abstract

The aim of this research is to obtain empirical evidence regarding the influence of audit tenure, governance structure (institutional ownership, management ownership, audit committee, independent commissioner) and KAP size on the integrity of financial reports of Indonesian manufacturing companies. Financial report integrity is defined as the extent to which financial reports present correct and fair information. The independent variables used in this research are audit offices, management structures which are analyzed based on institutional ownership, management ownership, audit committee, independent commissioners, and KAP measures for financial reporting integrity. The dependent variable used in this research is the integrity of financial reports which were analyzed conservatively in the reference year 2007-2009. The research sample is manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2007 to 2009. Data will be collected using the convenience sampling method . A total of 105 companies were selected as samples. The analytical method for this research uses logistic regression. The results of the research show that the management structure of a company (institutional ownership, management ownership, audit committee, independent commissioner) and the size of the KAP have a significant effect on the integrity of financial reports. However, audit duration does not have a significant influence on the integrity of financial statements.
Strategi Inklusi Keuangan Dengan Menilai Dampak Sistem Finpay Terhadap Penjualan Kayu Pada KBM Komersial Kayu Jawa Tengah Fajrinnisa Pranandavin; Sutrisno Sutrisno
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.916

Abstract

The aim of this research is to determine the implementation of the financial inclusion system through digital payments as well as the role and contribution of the Finpay application in the company's wood sales operations. This type of research is descriptive research which uses two data sources, namely, primary data by collecting data by conducting direct and indirect interviews by supervisors and secondary data by using literature as a reference in the discussion. The data source for this research was obtained by data collection methods, using interview methods and documentation methods. The research results show that the existence of Finpay and TokoPerhutani can help companies to run more efficiently than having to do it by auction and cash payments. Finpay's role in the sales and transaction process in the company has had a positive and significant impact on the company's operations so that the company can rely on Finpay as a careful monitor of every transaction and sale made by customers.
Pemahaman Mendalam tentang Kewirausahaan: Manfaat yang Diperoleh, Fungsi yang Dimainkan, dan Peran dalam Perubahan Sosial dan Ekonomi Ninawati Ninawati; Veronika Tiara; Fransiska Liska; Yusawinur Barella
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.920

Abstract

This research aims to determine the benefits, functions and role of entrepreneurship in improving the economy. This type of research is a qualitative description using literature study. Entrepreneurship is one of the organizations that helps in alleviating poverty. This research explores the various benefits, functions and roles of entrepreneurship in economic development. Data was collected from various secondary sources such as scientific journals, books, research reports, articles and relevant official publications. The findings show that entrepreneurship contributes significantly to job creation, innovation and improving community welfare. Apart from that, entrepreneurship also plays a role in encouraging local and national economic growth. The implications of this research indicate that entrepreneurship development must be supported through proactive policies and sustainable development to achieve maximum economic impact.
Urgensi Manajemen Persuratan Dalam Meningkatkan Kinerja Guru Di Sekolah Mis Cendikia Insani Al-Washliyah M Padeli Wibowo; Rizqi Almaajid; Siti Farimah Azzahro Simatupang; Lia Sumayyah; Tengku Darmansah
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.931

Abstract

The urgency of correspondence management in improving teacher performance at the Mis Cendikia Insani Al Washliyah School is an important aspect that must be considered by school management. Effective mail management includes managing incoming and outgoing mail, as well as systematic well-organized document storage. With good correspondence management, important information can be conveyed in a timely and accurate manner, which ultimately supports improved teacher performance. In this context, efficient correspondence management allows teachers to focus on their main tasks, such as lesson planning, teaching implementation, and student evaluation, without being distracted by administrative problems. The use of information technology in correspondence management can also speed up the communication process and reduce the risk of errors or loss of important documents. This research highlights the importance of training and developing correspondence management skills for administrative staff and teachers at the Mis Cendikia Insani Al Washliyah School. With proper training, teachers and staff can better understand and implement an effective correspondence management system. Apart from that, this research also emphasizes the need for support from school management in providing adequate resources and infrastructure to support this system. Thus, improving correspondence management is expected to create a more organized and conducive work environment, which in turn will have a positive impact on teacher performance. Teachers who have easy and fast access to the necessary information and documents can focus more on professional development and improving the quality of teaching. Therefore, good correspondence management is not only an administrative necessity, but also a key factor in achieving higher educational goals at the Mis Cendikia Insani Al Washliyah School.

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