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Al-Manar Journal of Accountancy and Business Studies
Published by Yayasan Almanar Pujud
ISSN : -     EISSN : 30646162     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Al-Manar Journal of Accountancy and Business Studies is a peer-reviewed academic journal dedicated to advancing knowledge in the fields of accounting and business. The journal provides a platform for scholars, researchers, and practitioners to present original research, theoretical studies, and practical insights on topics such as financial accounting, management accounting, corporate governance, taxation, business strategy, and entrepreneurship. With a focus on bridging the gap between theory and practice, the journal encourages submissions that contribute to the development of accounting and business practices, foster innovation, and promote ethical and sustainable business solutions.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 24 Documents
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Perlakuan Akuntansi Pajak Pertambahan Nilai dan Pengaruhnya pada Laporan Keuangan PT. Patra Darma Wijaya BalikpapanTahun 2022 Aynaya Saffa Qathrunnada; Yudea Yudea; Dika Karlinda Sari
Al-Manar Journal of Accountancy and Business Studies Vol. 1 No. 1 (2024): Al-manar Journal of Accountancy and Business Studies
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This study aims to determine the accounting treatment of Value Added Tax by PT. Patra Darma Wijaya Balikpapan in its financial statements as a Taxable Entrepreneur (PKP). The data used are existing sources, both internal and external data, and data can be accessed via the internet and information publications. The primary data used in this study are the results of direct observations and interviews with PT. Patra Darma Wijaya Balikpapan. Secondary data used in this study were obtained from company documentation data, a brief history, and organizational structure owned by PT. Patra Darma Wijaya Balikpapan. The data collection method used in this study uses observation, interview, and documentation techniques. The results of this analysis indicate that the accounting treatment of Value Added Tax (VAT) at PT. Patra Darma Wijaya Balikpapan is in accordance with Article 28 paragraph 7 of the General Provisions of Taxation Law and the actual DPP (Law Number 7 of 2021).
Analisis Penerapan PSAK Syariah No. 102 Akad Murabahah pada KSPPS BMT Al-Ittihad Cabang Rumbai Pekanbaru Salmaa Aliyah; Khadijah Ath Thairah
Al-Manar Journal of Accountancy and Business Studies Vol. 1 No. 1 (2024): Al-manar Journal of Accountancy and Business Studies
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BMT Al-Ittihad Rumbai Pekanbaru is one of the Islamic financial organizations and operates with Islamic sharia principles, with one of the Murabahah financing transactions. This study aims to find out how the application of PSAK 102 and analyze the suitability of the treatment of murabahah contracts at BMT Al-Ittihad Rumbai Pekanbaru with PSAK 102.This research uses a qualitative method with a descriptive approach, namely by describing the implementation of the murabahah financing program at BMT Al-Ittihad Rumbai Pekanbaru, analyzing the suitability of accounting treatment on recognition, measurement, presentation, and disclosure of Murabahah financing at BMT Al-Ittihad Rumbai Pekanbaru with PSAK 102 through interviews, observation, and documentation. The results of this study indicate that the accounting treatment of Murabahah at BMT Al-Ittihad Rumbai Pekanbaru is not fully in accordance with the accounting treatment of Murabahah in PSAK 102 which includes recognition and measurement of Murabahah, while the presentation and disclosure are in accordance with PSAK 102.
Implementasi Corporate Social Responsibility PT. Bayan Resources Tbk Berdasarkan SEOJK. No.16/SE.OJK.04/2021 Ika Makherta Sutadji; Nina Indriastuty; Nely Tangke Rante
Al-Manar Journal of Accountancy and Business Studies Vol. 1 No. 1 (2024): Al-manar Journal of Accountancy and Business Studies
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The purpose of this research is to provide information and understanding regarding the implementation of Corporate Social Responsibility (CSR) reporting in the Sustainability Report. This research was conducted to understand the things that have done by the company and disclosed in the Sustainability Report in carrying out the CSR Program. The subject of this research is PT. Bayan Resources Tbk.  using the 2021 Sustainability Report. This Sustainability Reports the first report to be made because it refers to the provisions of the Indonesian government as outlined in the SEOJK. No. 16/SE.OJK.04/2021. The research method used in this research is descriptive qualitative. The conclusion from the result of this study PT. Bayan Resources Tbk. has strived to meet Indonesian government standards. The practices that have been carried out so far have reflected CSR activities and have not been included in the Sustainability Reports. PT. Bayan Resources Tbk has carried out practices that are beneficial to the environment and society in the long term to contribute to Indonesia’s Sustainable Development Goals.
Pengaruh Kemudahan Penggunaan, Keamanan, Kepercayaan Terhadap Keputusan Pembelian Secara Online pada Aplikasi Shopeedi Kota Pekanbaru Pebrianti; Ulfiah Novita
Al-Manar Journal of Accountancy and Business Studies Vol. 1 No. 1 (2024): Al-manar Journal of Accountancy and Business Studies
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Shopee is a leading marketplace platform and e-commerce site in Indonesia and Southeast Asia. SEA Group (formerly known as Garena) was founded by Forrest Li in 2009 and currently manages Shopee. Purchasing decisions are crucial for Shopee as they measure the extent of purchases on the platform. The objective of this research is to determine the influence of Ease of Use, Security, and Trust on Online Purchasing Decisions on the Shopee Application in the city of Pekanbaru. The population in this study includes all residents of Pekanbaru who have the Shopee application. The sampling method used in this research is the Lameshow technique, which selects samples based on specific considerations. The data used are primary and secondary data. The data analysis method employed is multiple linear regression. The results indicate that Ease of Use, Security, and Trust influence Online Purchasing Decisions on the Shopee Application in the city. The coefficient of determination shows that the variables Ease of Use (XI), Security (X2), and Trust (X3) have a positive but not significant effect on the purchase decision variable (Y).
Pengaruh Keahlian Akuntansi, Self-Regulated Learning, Literasi Digital dan Efikasi Diri Terhadap Kesiapan Kerja Calon Akuntan di Era Disrupsi Digital pada Mahasiswa Prodi Akuntansi UIN Sunan Ampel Surabaya Rizky Rizaldi Al-Mubarak; Binti Shofiatul Jannah
Al-Manar Journal of Accountancy and Business Studies Vol. 1 No. 1 (2024): Al-manar Journal of Accountancy and Business Studies
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This study aims to examine the influence of accounting expertise, self-regulated learning, digital literacy and self-efficacy on the work readiness of prospective accountants in the era of digital disruption in accounting students of FEBI UIN Sunan Ampel Surabaya. This study uses a quantitative approach. The population of this study were active accounting students of FEBI UIN Sunan Ampel Surabaya. The sample used in this study was 116 respondents using convenience sampling techniques. The data used in this study are primary data obtained through questionnaires. The data analysis technique uses multiple linear regression analysis. Based on the results of this study, it is proven that accounting expertise has a positive and significant effect on the work readiness of prospective accountants, self-regulated learning has a positive and significant effect on the work readiness of prospective accountants, digital literacy has a positive and significant effect on the work readiness of prospective accountants, self-efficacy has a positive and significant effect on the work readiness of prospective accountants.
Pengaruh Gaya Kepemimpinan dan Motivasi Kerja Terhadap Kinerja Karyawan pada Cabang PT. Central Mega Perdana Pekanbaru Sehani Sehani; Ade Fitri
Al-Manar Journal of Accountancy and Business Studies Vol. 1 No. 1 (2024): Al-manar Journal of Accountancy and Business Studies
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This study aims to determine the effect of the Organizational Change Capability dimension which has the variables Learning Capability, Process Capability and Context Capability on performance at PT. Permodalan Ekonomi Rakyat Provinsi Riau in Pekanbaru city. This type of research is quantitative descriptive research with a sample of 87 respondents who are all employees of PT. Permodalan Ekonomi Rakyat Provinsi Riau in Pekanbaru city who have met the sample criteria. The results of this study indicate that partially Process Capability and Context Capability have a positive and significant effect on the performance of PT. Permodalan Ekonomi Rakyat Provinsi Riau in Pekanbaru city. The Determination Coefficient (R2) with an adjusted R square value of 0.565 or 56.5% indicates that learning capability, process capability, and context capability have an effect of 56.5% on employee performance, while the remaining 43.5% is influenced by other variables not used in this study.
Pengaruh Motivasi Kerja dan Stres Kerja Terhadap Kinerja Pegawai Negeri Sipil pada Kantor Sekretariat DPRD KabupatenPadang Lawas, Provinsi Sumatera Utara Desvi Emti; Robiatul Adwiyah Harahap
Al-Manar Journal of Accountancy and Business Studies Vol. 1 No. 1 (2024): Al-manar Journal of Accountancy and Business Studies
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This research aims to examine the influence of work motivation and work stress on the performance of civil servants at the DPRD Secretariat Office, Padang Lawas Regency, North Sumatra Province. This type of research is quantitative research using multiple linear regression methods. The total sample in this study was 47 respondents selected using the purposive sampling method. Data collection was carried out by distributing questionnaires to respondents. Research data was analyzed using the SPSS V.26 program. The research results show that partially work motivation has a positive and significant effect on employee performance, work stress partially has a negative and significant effect on employee performance. Simultaneously, Motivation and Stress have a significant influence on the Performance of Civil Servants at the Padang Lawas Regency DPRD Secretariat Office. The magnitude of the influence of Work Motivation and Work Stress on the Performance of Civil Servants at the Padang Lawas Regency DPRD Secretariat Office is 60%, the remaining 40% is influenced by other variables not examined in this research.
Pengaruh Profesionalitas Kerja Pegawai Terhadap KualitasPelayanan Masyarakat di Kantor Camat Kampar Kiri Tengah Septrian Nurhalizah; Ikhwani Ratna
Al-Manar Journal of Accountancy and Business Studies Vol. 1 No. 1 (2024): Al-manar Journal of Accountancy and Business Studies
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This study aims to determine the effect of employee work professionalism on the quality of public service at the Kampar Kiri Tengah District Office. The research method used in this study is quantitative. The population in this study were all people who had provided services in the last 2 months of 2023 at the Kampar Kiri Tengah District Office totaling 350 people. The sampling method used in this study was saturated sampling. The data source used in this study was primary data obtained directly from the answers to questions in the questionnaire distributed to respondents. The data was analyzed using the simple linear regression method and processed using the SPSS version 29 program. The results of this study indicate that based on the t-test (partial) the calculated t value obtained for the Professionalism variable was 4.595 <t-table value of 1.991, the results of the hypothesis test showed that the calculated F value was 21.118> F table 3.97 and the sig value was 0.001, which is lower than <0.05. The correlation coefficient value of Professionalism is 0.466 so it can be categorized as having a fairly strong correlation level. So it can be concluded that there is a positive relationship between the Professionalism variable (X) and the Public Service Quality variable (Y).
Pengaruh Merger Tiga Bank Syariah dan Fintech Terhadap Kepuasan Nasabah BSI KCP Muara Bungo M Yamin Diza Ramalia; Khadijah Ath Thahirah
Al-Manar Journal of Accountancy and Business Studies Vol. 2 No. 1 (2025): Al-manar Journal of Accountancy and Business Studies
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The merger of the three main sharia banks in Indonesia into Bank Syariah Indonesia (BSI) aims to increase the competitiveness of sharia banking at the national and global level. On the other hand, developments in financial technology (fintech) are increasingly influencing consumer behavior in choosing financial services. The aim of this research is to analyze and determine the impact of the merger of three Islamic banks and integration with financial technology (fintech) on customer satisfaction at Bank Syariah Indonesia (BSI). The research method used is a quantitative approach by collecting primary data through questionnaires distributed to active BSI KCP Muara Bungo customers using the Accidental Sampling method. Data analysis was carried out using multiple linear regression with SPSS version 21. The research results show that mergers and fintech significantly influence consumer satisfaction. The merger increases operational efficiency and service quality, while fintech provides easy access and innovation in banking services. Simultaneously these two variables are able to explain variations in consumer satisfaction of 67%. This research is expected to provide useful information for bank management in improving customer service and satisfaction.
Konservatisme Akuntansi Syariah pada Perusahaan Properti dan Real Estate yang Terdaftar pada ISSI Periode 2021-2022 Harkaneri; Elisa Novianty; Hidayati Nasrah; Ghali Dwi Diharja
Al-Manar Journal of Accountancy and Business Studies Vol. 2 No. 1 (2025): Al-manar Journal of Accountancy and Business Studies
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This research is a quantitative study that aims to investigate the influence of institutional ownership, company size, financial distress, and leverage on sharia accounting conservatism in property and real estate companies listed on the ISSI for the 2021-2022 period. The study's sample consists of 51 companies, selected using a purposive sampling method. Secondary data for this research was obtained from the annual reports of these companies. Data analysis was conducted using panel data regression, which included descriptive statistical analysis, classical assumption testing, panel data regression model selection, and hypothesis testing. The findings from the panel data regression analysis indicate that financial distress positively affects sharia accounting conservatism, while leverage negatively impacts sharia accounting conservatism. Conversely, institutional ownership and company size were found to have no significant effect on sharia accounting conservatism. This study contributes to the existing literature by providing insights into the factors influencing sharia accounting conservatism in the property and real estate sector. These findings can help stakeholders, including investors, regulators, and company management, to better understand the dynamics of sharia accounting practices and make informed decisions.

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