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<![CDATA[Solusi Praperencanaan Kepemilikan Rumah Bagi Generasi Z dengan menggunakan Pendekatan Design Thinking ]]>
<![CDATA[Andri Tri Wibowo]]>;
<![CDATA[Anggara Pernando]]>;
<![CDATA[Irma T. Handayani]]>;
<![CDATA[A. Taryana]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v3i1.1107
<![CDATA[This study explores the application of the design thinking approach in the pre-planning phase of subsidized homeownership for Generation Z in Indonesia. As Generation Z enters adulthood and begins to plan for the future, they face various challenges in achieving homeownership, particularly regarding financial issues and access to subsidized housing programs. The design thinking approach is used to gain a deeper understanding of the needs, desires, and barriers faced by Generation Z through the stages of empathy, problem definition, ideation, prototyping, and testing. By focusing on innovative and user-centered solutions, this research aims to design a more relevant and acceptable subsidized homeownership model for Generation Z. The findings of this study are expected to provide insights for housing developers and policymakers in designing more efficient and appropriate housing policies and programs that align with the socio-economic dynamics of Generation Z.]]>
<![CDATA[Analisis Pengaruh Penerapan Prinsip Syariah dan Inovasi Produk terhadap Kinerja Keuangan Bank Syariah di Indonesia ]]>
<![CDATA[Muhammad Nabil Hisyam Ayyubi]]>;
<![CDATA[Moch Mukhsin]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v3i1.1108
<![CDATA[This study aims to analyze the impact of sharia principles implementation and product innovation on the financial performance of Islamic banks in Indonesia. Using a quantitative approach through regression analysis, the study reveals that consistent adherence to sharia principles and relevant product innovation significantly affect financial performance. Partial tests show that sharia principles significantly influence customer trust and satisfaction, while product innovation contributes to enhancing competitiveness in the digital era. Simultaneously, these two variables strongly impact financial performance, with the regression model explaining 74% of the variance in financial performance. This study highlights the importance of synergy between sharia principles and product innovation in supporting the sustainability of the Islamic banking industry in Indonesia.]]>
<![CDATA[The Impact Of Cost Accounting Information On Company Performance: An Exploratory Study In Iraq ]]>
<![CDATA[Laith Noman Hassoon]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v2i4.1114
<![CDATA[The paper aimed to test the role of cost accounting information in feeding and guiding administrative decision makers in a way that contributes to enhancing the overall performance of the company. As the internal information provided by cost accounting works to clarify the strengths and weaknesses in detail within the company’s organizational structure, allowing management to gain a broader perspective. And more accurate in the areas of improving the company's performance. Cost accounting information has been identified in two categories: planning information and control information, while the company's performance has been identified in terms of productivity, cost reduction control, and profitability. The paper community has been represented by accountants working in a number of Iraqi industrial companies. A questionnaire form was prepared by the researcher to achieve the purpose of collecting the data necessary to measure the research variables, in accordance with the descriptive analytical approach adopted in the current research. The number of questionnaires retrieved and suitable for analysis reached 72 forms. The research reached a number of conclusions, the most important of which is that accounting information Costs enhance the efficiency and effectiveness of companies, which contributes to maximizing the company's performance. Given the stability of this positive effect, it follows that there is a need to increase attention to the quality of cost accounting information and the scope of its production in companies. This information contributes to reaching a more accurate measurement of the cost of the product and thus contributes to determining more competitive prices.]]>
<![CDATA[The Role of Digital Transformation in Promoting Economic Growth in Iraq 2010-2022 ]]>
<![CDATA[Fatimah Faraj Saad]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v3i1.1117
<![CDATA[Economic growth is one of the most important goals countries seek to achieve.Now, when the world is witnessing a revolution in information and communicationtechnology, economic growth has become entirely linked to the state's readiness fordigital transformation and its degree of reliance on advanced means. The researchproblem of the present study revolves around the fact that Iraq is one of the countrieslagging behind in terms of the use of modern technology due to the extraordinaryconditions, which impacted various areas of life, especially the field of informationand communication technology, leading to the weak application of the digitaltransformation process. The present study aims to explore the challenges facingdigital transformation in Iraq and determine the extent of hindering economic growth.The SPSS is employed to reveal the correlation between digital transformationindicators and economic growth in Iraq 2010-2022 . The results of the present studyindicate that there is a slowdown in digital transformation in Iraq due to lack ofinfrastructure and reliance on foreign markets in providing information andcommunication technology resources as a result of not manufacturing them locally .One of the important recommendations of the present study is to spread technical anddigital awareness by providing training programs in order to prepare qualified andtrained human staff that contribute to the management of the digital transformationprocess.]]>
<![CDATA[Analisis Kinerja Keuangan Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2020-2023 ]]>
<![CDATA[Istiani Istiani]]>;
<![CDATA[Amri Amrulloh]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v3i1.1127
<![CDATA[The financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020-20203 period was greatly influenced by fluctuations in global commodity prices and macroeconomic conditions that had an impact on the company's competitiveness and profitability. Therefore, it is important to assess how companies in this sector are managing their financial performance amid various challenges and opportunities. This study analyzes financial performance using several main financial ratios, including liquidity ratios (Current Ratio and Quick Ratio), solvency ratios (Debt to Equity Ratio and Debt to Asset Ratio), profitability ratios (Return on Assets, Return on Equity, and Net Profit Margin), and activity ratios (Total Asset Turnover and Inventory Turnover). The method used to conduct the analysis is the quantitative descriptive analysis method, using data that has been taken based on the annual financial statements of companies listed on the IDX during the period. Sample selection using the purposive sampling method, resulted in 3 companies being analyzed. The results of the analysis of 81 data observed using the Multiple Linear Regression method showed that environmental performance and environmentally friendly products had a positive impact on the company's financial performance, while environmental poroscope and environmental activities did not show a significant influence on the company's financial performance.]]>
<![CDATA[Peran Fintech dalam Meningkatkan Daya Saing Perbankan Syariah di Era Digital ]]>
<![CDATA[Puput Indriyani]]>;
<![CDATA[Iyan Maulana Utama]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v3i1.1137
<![CDATA[In the current digital era, not all human needs can be separated from technology. Technological developments in the field of finance known as financial technology (fintech) mean that all companies, especially banking, including Sharia banking, must take advantage of the role of fintech as a tool to increase competitiveness in the digital era. The development and use of Sharia banking technology is still a matter of concern, because it is feared that it will not be in line with Islamic economic views. This research aims to analyze the ability of Sharia banking institutions in Indonesia to maintain their existence in the digital era. Bank Syariah Indonesia has the potential to survive in the current era by utilizing existing technology through human resources and the presence of fintech.]]>
<![CDATA[Determinan Tunneling Incentive dan Mekanisme Bonus Terhadap Keputusan Perusahaan untuk Melakukan Transfer Pricing ]]>
<![CDATA[Yunda Riana]]>;
<![CDATA[Nera Marinda Machdar]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v3i1.1138
<![CDATA[Factors affecting tunneling incentives and bonus mechanisms in corporate transfer pricing decisions are analyzed in this study. The motivation to place capacity from a branch office to a head office is called tunneling incentives, which will be influenced by transfer pricing decisions. In addition, the way managers determine transfer prices can be influenced by the bonus mechanisms implemented in the company. A qualitative descriptive method with a literature review approach is used in this study. The results of this study show that there is a different relationship between tunneling incentives and bonus mechanisms in transfer pricing decisions, so there is no clear agreement. Important insights into the factors affecting transfer pricing practices are provided to stakeholders by these findings, as well as their impact on the transparency and accountability of financial statements. This study is expected to be used as a reference for further research and provide recommendations for companies in formulating more effective transfer pricing policies. In addition, this study presents detailed illustrations based on existing facts to assist future research by considering tunneling incentives and bonus mechanisms in the context of transfer pricing.]]>
<![CDATA[Transformasi Ekonomi Islam Melalui Solusi Fintech Digital : Jalan Menuju Pertumbuhan Berkelanjutan ]]>
<![CDATA[Nunung Sinta Nuriyah]]>;
<![CDATA[Aunur Rahmah Faqiyah Muchtar]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v3i1.1139
<![CDATA[The background of this research is that the transformation of the global economy has encouraged innovation in various sectors, including the Islamic economic sector in recent decades. The emergence of digital financial technology (FinTech) has provided new opportunities for the Islamic economy to encourage inclusive and sustainable growth. This research uses a literature study research method by reviewing and analyzing several journals that are closely related to the topic of discussion. This literature study approach involves collecting, evaluating, and analyzing various relevant literature sources to understand the interrelationship between the Islamic economy, digital fintech innovation, and sustainability principles. The result of this study is that the role of technology in supporting halal transactions includes technology can be an effective tool to increase awareness and understanding of Islamic financial principles, technology can be used as a campaign site to spread information about Islamic economics through interesting and easy-to-understand content, technology can create websites that focus on Islamic economics, and financial transactions can become easier and more efficient. Islamic fintech utilizes technological advances to offer transparent, efficient, and secure financial services to the unbanked. In addition, Islamic fintech supports sustainability by following sharia principles that prohibit riba (interest), gharar (uncertainty), and encourage fair and transparent financing.]]>
<![CDATA[Pengaruh Pembiayaan Modal Kerja terhadap Pendapatan Usaha Kreditur di BSI KCP Blangpidie Kuta Tuha Kabupaten Aceh Barat Daya ]]>
<![CDATA[Desi Pitriwan]]>;
<![CDATA[Yenny Ertika]]>;
<![CDATA[Mutiara Shifa]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v3i1.1146
<![CDATA[This research aims to determine the effect of working capitaI financing on creditors' business income at Bank Syariah Indonesia KCP BIangpidie Kuta Tuha, Southwest Aceh Regency. Working capitaI financing is financing to meet increasing production needs both quantitativeIy and quaIitativeIy, and for trade purposes or increasing the utiIity of an item. Of course, higher operating income is expected by every customer who seeks to encourage business deveIopment. This research concerns working capitaI financing to creditor income using probabiIity sampIing techniques; simpIe random sampIing, where the researcher provides an equaI opportunity for each member of the popuIation to be seIected as a random sampIe without paying attention to the strata in the popuIation itseIf, so the sampIe in this study was 60 peopIe from a totaI of 150 customers. The method used in this research is the simpIe Iinear regression method. Based on the research resuIts obtained that the vaIue of tcount > ttabIe (5.035 > 1.672) and the significance vaIue is smaIIer than the significance IeveI (α) of 0.05 (0.000 < 0.05), then the hypothesis states that there is a significant positive infIuence on the capitaI financing variabIe work on creditors' business income at Bank Syariah Indonesia KCP Kuta Tuha, BIang Pidie District, Southwest Aceh Regency. This shows that working capitaI financing is reIated to creditors' business income at Bank Syariah Indonesia KCP BIangpidie Kuta Tuha, Southwest Aceh Regency.]]>
<![CDATA[Analisis dan Evaluasi Sistem Absensi Karyawan pada Hotel AP Premier Batam ]]>
<![CDATA[Pradino Kusumo]]>;
<![CDATA[Muhammad Donal Mon]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v3i1.1162
<![CDATA[A hotel is a building with rooms that are rented out as a place to stay, event venue and place to eat. Batam has a fairly good hotel population because it directly borders Singapore. One of the hotels in Batam is the AP Premier Hotel, this hotel has four star status in Batam. The problem with this hotel is that the attendance system is often problematic, disrupting payroll at the end of the month. With these problems, the author proposes to create a manual attendance which aims to assist HRD in making payroll at the end of each month, using a direct implementation method. The results obtained from this activity are in the form of softcopy and hardcopy in the form of manual attendance which will be carried out at the hotel.]]>
