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Budgeting: Jurnal Akuntansi Syariah
Published by IAIN Syaikh Abdurrahman Siddik Bangka Belitung
ISSN : -     EISSN : 28100301     DOI : https://doi.org/10.32923
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Budgeting: Jurnal Akuntansi Syariah specializes in Islamic accounting, financial accounting, audit accounting, tax accounting, public sector accounting, capital market, investment, management and sharia business and is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines with various approaches of normative, philosophy, history, sociology, anthropology, theology, psychology, economics and is intended to communicate the original researches and library research on the subject.
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Articles 64 Documents
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Analisis Kualitas Pelayanan Dalam Meningkatkan Minat Beli Konsumen Ditinjau Dari Perspektif Etika Bisnis Islam: Studi Usaha Ayam Geprek Di Kecamatan Metro Timur Anita Sari; Lilis Renfiana
Budgeting: Jurnal Akuntansi Syariah Vol. 4 No. 2 (2023): Budgeting: Jurnal Akuntansi Syariah, Desember 2023
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v4i2.3666

Abstract

Service quality is a strategy that can be implemented to realize desires and hopes so that satisfaction will be created for consumers. If the service quality of a business unit is good, then consumer interest in coming to that place will increase. High consumer buying interest will have a positive impact on business efforts to achieve success. In business, humans are given the freedom to seek maximum profit. However, humans are also bound by ethics so they are not absolutely free in managing and using existing resources. Islam teaches its followers that every business action they take is always guided by Islamic business ethics. This research is descriptive qualitative in nature using interview, documentation and observation data collection techniques. In this case, interviews were conducted with the owner of Ayam Geprek, employees and several consumers. Based on the results of the research and discussion in this thesis, it can be seen that the quality of service provided by Ayam Geprek Agan 24 increases consumer buying interest by 100% for transactional interest, 50% for referral interest, and 0% for preferential interest. Then the quality of service provided by Ayam Geprek 3 Saudara R.A.P increases consumer buying interest by 100% for transactional interest, 40% for referral interest, and 0% for preferential interest. Meanwhile, the quality of service viewed from the perspective of Islamic business ethics at Ayam Geprek Agan 24 is in accordance with the principles of balance/fairness, free will, responsibility and ihsan. However, there is one principle that is not appropriate, namely the principle of unity/tawhid. Then the quality of service is reviewed from the perspective of Islamic business ethics at Ayam Geprek 3 Saudara R.A.P in accordance with the principles of will, responsibility and ihsan. However, according to the principle of balance/fairness, there are still employees who do not comply, such as not smiling and greeting all consumers. Apart from that, the principle that is not in accordance with Islamic business ethics is unity/tawhid.
Pengaruh Ketidakpastian Lingkungan dan Sistem Informasi Akuntansi Manajemen terhadap Kinerja Manajerial Lella Anita
Budgeting: Jurnal Akuntansi Syariah Vol. 4 No. 2 (2023): Budgeting: Jurnal Akuntansi Syariah, Desember 2023
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v4i2.3769

Abstract

The purpose of this study is to investigate and offer empirical data on the relationship between management accounting information systems and environmental uncertainty in relation to managerial performance. In this study, questionnaires were filled out as part of the survey method of data collecting. 50 middle and low level managers from banks and non-bank financial firms in Metro City and East Lampung made up the study's population. Purposive sampling was utilized during sampling. Structural Equation Model (SEM) with the Partial Least Square (PLS) application program version 4.0.m is the analysis method employed. The study's findings demonstrate that (1) there is no relationship between environmental uncertainty and managerial performance, contradicting the hypothesis. (2) The qualities of information integration significantly improve managerial effectiveness. Meanwhile, managerial performance is unaffected by the information qualities of broad scope, timeliness, and aggregation.
Contribution of Abu Yusuf's Thoughts to Economics Riyani Fitri Lubis
Budgeting: Jurnal Akuntansi Syariah Vol. 4 No. 2 (2023): Budgeting: Jurnal Akuntansi Syariah, Desember 2023
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v4i2.3790

Abstract

Activities related to economics, especially Islamic economics, have existed since the Prophet era. The rapid and advanced development of technology supports broader economic development. Besides, it encourages Islamic thinkers to contribute their thoughts related to economics, including Abu Yusuf. Indeed, the implementation of their thoughts needs to be restudied. This article aims to review the contribution of Abu Yusuf's thoughts to economics. This library research used descriptive qualitative methods by reviewing the results of Abu Yusuf's study on economics. The results of the review showed that first, the contribution of Abu Yusuf's thoughts to economics can be found in the Book of al-Kharaj which discusses taxation and state income for example, from ghanimah, fai, kharaj, ushr, jizyah, and charity. The book also discusses the utilization of state income based on Islamic principles. Besides, it also focuses on the activities of a country including economic activities such as fiscal policy, kharaj, public finances, and price mechanisms. Second, Abu Yusuf's thoughts influence economic activities and the book of al-Kharaj is used as a reference for contemporary economic studies so far.
Pengaruh Perbedaan Gender pada Hubungan Independensi Auditor terhadap Kualitas Audit Fikri Rizki Utama; Endri Juniyanto; Alif Ilham Akbar Fatriansyah
Budgeting: Jurnal Akuntansi Syariah Vol. 5 No. 1 (2024): Budgeting: Jurnal Akuntansi Syariah, Juni 2024
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v5i1.3806

Abstract

This research aims to empirically examine the influence of auditor independence on audit quality and how gender differences moderate this relationship. The study employs a survey method. The sampling criteria were public accountants who worked at the Public Accounting Firm (KAP) in Bandar Lampung City. Primary data were collected through questionnaires and analyzed using the Smart PLS program. The findings indicate that auditor independence does not significantly affect audit quality. Additionally, gender differences do not moderate the relationship between auditor independence and audit quality.
Penerapan Elektronik Pendapatan Asli Daerah (E-PAD) dalam Meninjau Penerimaan Pajak Daerah pada UPT BPKD Wilayah Cihaurbeuti Fauziyah Latiefa Salsabila; Edwin Hadiyan
Budgeting: Jurnal Akuntansi Syariah Vol. 4 No. 2 (2023): Budgeting: Jurnal Akuntansi Syariah, Desember 2023
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v4i2.3817

Abstract

The research aims to determine the application of the government accounting information system (electronic local revenue application/e-Pad) to the review of regional tax revenue at the UPT BPKD Ciheurbeuti Region. The research method use in this research is the qualitative method. The data sources used in this research are primary data and secondary data, then using field study and library research data collection techniques. The results of the research show that the UPT BPKD Office has imolemented an electronic application for local original income (E-Pad) with the benefits of a system for knowing the list of taxpayers, registering new taxpayers, determining taxes for raxpayers, registering tax bills for taxpayers, track record of taxpayer deposits, and also provide convenience to taxpayers in Ciamis Cihaurbeuti Regency. However, in its implementation there are still several concerns that must be addressed.
Analisis Kinerja Keuangan Terhadap Harga Saham (Studi Pada Perusahaan Food And Beverages 2017-2021) Evi Marvina; Northa Idaman; Lilis Renfiana
Budgeting: Jurnal Akuntansi Syariah Vol. 5 No. 1 (2024): Budgeting: Jurnal Akuntansi Syariah, Juni 2024
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v5i1.4294

Abstract

This study aims to analyze what factors affect the stock price of Food and Beverages companies listed on the Indonesia Stock Exchange. It is known that the development of the national economy in Indonesia is assisted by the food and beverages subsector which is a mainstay industry in making a major contribution to national economic growth, with its consistently recorded performance achievements. This research uses a quantitative approach, with a clausal associative research type. In this study using the variables Return On Asset (ROA), Net profit margin (NPM), Earning per share (EPS) and stock prices of food and beverages subsectors listed on the IDX in 2017-2021. Based on the research results, Return On Assets (ROA) has no effect on share prices and results. Net profit margin (NPM) has no effect on stock prices and results. Earnings per share (EPS) has a significant positive effect on share prices. The variables Return On Assets (ROA), Net profit margin (NPM), Earnings per share (EPS) simultaneously have a significant influence on stock prices due to increased public confidence in the treatment of economic activity, thereby encouraging an increase in manufacturing activity to the point where it is in the expansive zone at the level 53.9 in November 2021 and finished goods prices are generally stable nationally.
Implementasi Penilaian Kesehatan Bank Syariah Indonesia (BSI) Berdasarkan Peraturan Otoritas Jasa Keuangan (POJK) 2/POJK.03/2022 Yuni Iswanto; Hendarti Tri Setyo Mulyani
Budgeting: Jurnal Akuntansi Syariah Vol. 5 No. 1 (2024): Budgeting: Jurnal Akuntansi Syariah, Juni 2024
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v5i1.4430

Abstract

An assessment regarding the health of Banks in Sharia Banking is also carried out, both the health of Sharia Banks and Sharia Rural Banks are assessed. As time progresses, the method of assessing the condition of a bank will have a dynamic nature which is expected to encourage re-regulation of a system used to assess the level of bank health based on sharia principles. Regulations used by the Financial Services Authority or abbreviated as (POJK) No. 8/POJK.03/2014 concerning the soundness level of all sharia-type commercial banks and all sharia business units which were created in an effort to increase the effectiveness of assessing the level of bank health in an effort to face several changes that involve business complexity and various risk profiles. from a bank or subsidiary company of the bank itself. This research will use an appropriate method for conducting assessments, namely CAMELS to assess the syari’ah Bank’s Healh. This research will use a qualitative approach. The research approach using a qualitative method is a method that will be based on post-positivism type philosophy which will later be used to be able to research in very natural or natural conditions where the researcher will be a key instrument in this research. The assessment period is carried out at least every 1 semester (6 months) and data must be updated if necessary at any time. There are several factors that become assessments that measure the level of bank health which can later be used in a sharia type commercial bank.
Pengaruh Religiusitas dan Profit Margin terhadap Peningkatan Kuantitas Nasabah pada Bank Syariah Edwin Hadiyan
Budgeting: Jurnal Akuntansi Syariah Vol. 5 No. 1 (2024): Budgeting: Jurnal Akuntansi Syariah, Juni 2024
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v5i1.4440

Abstract

The purpose of this paper is to determine the influence of religiosity and profit margins on increasing the number of private bank customers, both partially and simultaneously. This quantitative research was conducted using a sample of 183 respondents, selected through simple random sampling. The study utilized both primary and secondary data, collected via questionnaires, observations, and focus group discussions (FGD). The data analysis techniques included descriptive analysis, validity and reliability tests, classical assumption tests, hypothesis testing, multiple regression analysis, and both simultaneous and partial tests. The data was processed using the SPSS program.
Peran Sistem Informasi Akuntansi dalam Pengelolaan Dana Infak Herni Nursetiana; Feby Risqi Pangestu; Gunawan Aji
Budgeting: Jurnal Akuntansi Syariah Vol. 5 No. 1 (2024): Budgeting: Jurnal Akuntansi Syariah, Juni 2024
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v5i1.4482

Abstract

Accounting Information Systems (AIS) are very important for various aspects of financial management, including infaq fund management in the digital era. One of the factors that can hinder the potential destruction of infaq at this time is the low level of public trust in infaq management organizations. This research aims to find out how technology can be used to manage infaq funds more efficiently and the benefits of implementing an accounting information system in increasing transparency and accountability in infaq fund management. The method used in this research is descriptive with a qualitative approach. The data analysis technique in this research was carried out by categorizing data, filtering data, and presenting data designed narratively. The results of this research conclude that the Accounting Information System is very important in increasing transparency and accountability in the management of infaq funds by providing accurate and relevant data in accordance with Islamic sharia principles. The use of technology in the Industry 4.0 era, including digital wallet applications, has made it easier to efficiently manage infaq funds and allows real-time communication. The use of digital payment methods, such as QRIS, further expands the reach and efficiency of fundraising, enabling donations via QR code scanning with common payment applications.
Peran Lembaga Keuangan Syariah pada Pengelolaan Keuangan Usaha Mikro Kecil dan Menengah (Studi pada UMKM yang Ada di Kelurahan Pintu Air) Hendarti Tri Setyo Mulyani; Yuni Iswanto
Budgeting: Jurnal Akuntansi Syariah Vol. 5 No. 2 (2024): Budgeting: Jurnal Akuntansi Syariah, Desember 2024
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/sz8s6q83

Abstract

The growth of MSMEs is very important and should be noticed by the government. With small capital, these relatively small businesses can significantly contribute to the growth of the country's economy. However, on the other hand, capital often becomes a constraint for MSME entrepreneurs. In addition to operational needs, capital is also crucial for the development of their businesses. One institution responsible for finance based on Islamic teachings, as outlined in the Qur'an and Sunnah, is the Islamic Financial Institution (LKS). LKS aims not only to be profit-oriented but also to incorporate elements of Islam and humanity in its vision and mission. Strengthening the role of MSMEs in economic growth, especially in the Water Gate sub-district of Pangkalpinang City, Bangka Belitung Islands Province, is expected to have a positive impact on the local economy. However, the role of Islamic Financial Institutions in supporting MSMEs in this sub-district is still minimal. This is due to the lack of socialization of products and financial management practices from Islamic Financial Institutions, which results in a low level of interest from MSME actors to use Islamic financial products or implement Islamic financial management in their businesses. Interviews and observations conducted with several MSME actors in the Water Gate sub-district of Pangkalpinang City indicate that while financing has been received by some MSMEs, only a few MSME actors in this area have benefited from KUR financing from Islamic Financial Institutions due to limited knowledge and information about these institutions. Furthermore, regarding education and counseling, 4 out of 5 MSME actors interviewed reported that they have not received direct education from Islamic Financial Institutions about the implementation of Islamic finance or Islamic financial management for their businesses.

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