MIZANIA: Jurnal Ekonomi Dan Akuntansi

Analisis Kinerja Keuangan NU Care-LAZISNU PBNU Periode 2016-2022

Ahmad Mukafi Niam — Sun, 31 Mar 2024 04:48:52 +0000

This research on the financial performance of the zakat management organization (OPZ) is a case study on NU Care-LAZISNU, the Central Board of Nahdlatul Ulama's (PBNU) zakat management institution under the Islamic organization Nahdlatul Ulama. The research method used is descriptive qualitative by conducting in-depth analysis of financial reports for the period 2016-2022. This period covers all years after the institution was recognized as a national LAZ. There are four variables analyzed, namely activity ratios, operational ratios, liquidity ratios, and growth ratios. Each ratio has several derivative ratios. The research results show that NU Care-LAZISNU PBNU has very good financial performance, which means it has the ability to manage ZIS funds with very high levels of effectiveness and efficiency, has very good liquidity, and is able to grow optimally. However, there are several derivative ratios that need to be improved, such as fund turnover ratio and operational efficiency ratio.

Potensi Kecurangan Non-Fungible Token: Dalam Lensa Akuntansi Forensik dan Syariah

Siti Khomsatun — Sun, 31 Mar 2024 04:55:15 +0000

This study analyzes the possibility of fraud in Non-Fungible Tokens (NFT) transactions using forensic accounting and Sharia perspectives. This study employs a qualitative research method with in-depth and exploratory approach. Primary data were collected through interviews with NFTs Creators, Auditors, and DSN-MUI Member, while the secondary data were from article journals, scientific books, theses, and websites. This study concludes that NFT has the potential for fraud, such as Pump-and-Dump, Rug Pull, and Money Laundering schemes, based on the nature of NFT itself. However, all of these fraud schemes can be prevented by the users (investors) who must be informed about what they are buying, either through educating themselves on fundamental analysis or by using forensic accounting techniques. From sharia perspective, NFT transactions are not permitted (haram) because they are lack of underlying assets and contain gharar (obscurity), dharar (danger), maysir (speculation), and also have been given a haram fatwa by the MUI of Indonesia.

PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA GURU (Studi Kasus Guru SMP Negeri 1 Bangkurung)

Mastia M. Halimu, Yofandi Djibran Himran — Sun, 31 Mar 2024 16:03:02 +0000

Pendekatan yang digunakan dalam penelitian ini yaitu kuantitatif yang di kualitatifkan, Teknik pengukuran variabel menggunakan skala likert. Teknik analisis data yang digunakan yaitu analisis regresi linier berganda, dimana mendapatkan persamaan Y = 87.897 + 1,045 X1 + 1,999 X2. Uji koefisien korelasi (r) ditemukan hasil 0,359 atau 35 dengan interprestasi antara 0,20-0,399 yang artinya tingkat korelasi yang sangat rendah. Uji t H₁ diperoleh T hitung 2,246 > T tabel 0,074 sedangkan H₂ t hitung 3,159 > t tabel 0,074, dan uji F diperoleh nilai F hitung 12,126 > F tabel 3,420. Uji Koefisien Determinasi memiliki nilai 0,524 menunjukan besarnya sumbangan variabel bebas terhadap variabel terikat sebesar 52,4%. Hasil dari penelitian ini menunjukan bahwa gaya kepemimpinan dan motivasi kerja secara simultan berpengaruh terhadap kinerja.

Kata Kunci: Gaya Kepemimpinan; Motivasi; Kinerja.

PERSEPSI AKUNTAN PEMERINTAH TERHADAP PENGETAHUAN TEKNOLOGI INFORMASI YANG HARUS DIKUASAI OLEH AKUNTAN PEMERINTAH DI INSPEKTORAT DAERAH PROVINSI SULAWESI SELATAN

Nur Akhmad Albar — Sun, 31 Mar 2024 16:11:41 +0000

NUR AKHMAD ALBAR. Assessing Accountants' Perceptions on the Importance of Information Technology at the Regional Inspectorate of South Sulawesi (supervised by Mahfud Nurnajamuddin and Asriady Bakri). This study rigorously aims to investigate and elucidate the perspectives about the information technology competencies required by government accountants. Descriptive qualitative research is employed in this study. Data collection technique was carried out through interviews with 3 informants working as accountants. The study's findings demonstrate that while all elements of information technology expertise are deemed relevant, government accountants are not required to possess all facets of IT expertise because the level of the skills needed varies based on the duties and position of each government accountant. The amount of expertise required by each accountant in each area of IT might differ depending on the complexity of the task, the demands of the work, and their own skill set.

The THE EFFECT OF TAX INCENTIVES, TAX RATES AND TAX SANCTIONS ON TAX COMPLIANCE WITH TAX SERVICES IN THE COVID-19 PANDEMIC AS A MODERATION VARIABLE

Ahmad Faiz — Sun, 31 Mar 2024 16:17:50 +0000

In this study, the mixed method was used with a non-probability sampling technique - a purposive sample aimed at 200 respondents who are domiciled in the DKI Jakarta area and interviewing tax employee informants. In the results of this study found the results of the analysis in the form of tax incentives have a positive effect on tax compliance, tax rates have a positive effect on tax compliance, tax sanctions have a positive effect on tax compliance, tax incentives cannot strengthen the relationship between tax services and tax compliance, tax rates can strengthen service relationships taxes with tax compliance and tax sanctions can strengthen the relationship between tax services and tax compliance. The data is relevant from respondents who are aligned with the informants.

Enhancing Audit Quality: Investigating Impact of Audit Fees, Audit Tenure, and Audit Rotation

Rezzananta Wisnu Putra, Dewi Prastiwi — Sun, 31 Mar 2024 16:22:41 +0000

This research was conducted to investigate improving audit quality through several ways, including audit fees, audit tenure, and audit rotation. This research was conducted by taking a sample of companies in Indonesia listed on the IDX during 2020 to 2022, so 826 data were found. From the course of this research, it was found that audit fees can positively affect audit quality, audit tenure can negatively affect audit quality, and audit rotation can positively affect audit quality. This research contributes to decision making for principals in improving audit quality for the companies they own.

Pengaruh Literasi Keuangan, Religiusitas, dan Environmental Concern Terhadap Keputusan Pembelian Green Sukuk Ritel Pada Generasi Milenial

Asiroch Yulia Agustina — Sun, 31 Mar 2024 16:27:55 +0000

Literasi keuangan, religiusitas, dan environmental concern mempunyai pengaruh terhadap seseorang dalam membuat keputusan keuangan yang baik. Penelitian ini bertujuan untuk mengukur pengaruh literasi keuangan, religiusitas, dan environmental concern terhadap keputusan pembelian green sukuk ritel pada generasi milenial. Penelitian ini merupakan penelitian kuantitatif kausalitas. Populasi dalam penelitian ini adalah investor generasi milenial green sukuk ritel. Sampel yang digunakan adalah 100 orang responden generasi milenial. Perolehan data dilakukan dengan menyebar kuisioner. Data yang didapatkan kemudian diolah dengan alat bantu software statistik yaitu SPSS versi 29. Analisis yang digunakan pada penelitian ini meliputi pengukuran validitas dan reliabilitas serta pemenuhan asumsi klasik. Hasil pengujian dalam penelitian ini berdasarkan uji regresi linier berganda secara parsial variabel literasi keuangan diketahui Thitung > Ttabel dengan perolehan 3,271 > 1,660 hal ini menunjukkan bahwa variabel literasi keuangan berpengaruh positif dan signifikan terhadap keputusan pembeliaan green sukuk ritel pada generasi milenial. Hasil pengujian kedua menggunakan analisis regresi linear berganda secara parsial diketahui bahwa Thitung > Ttabel 2,232 > 1,660 hal ini menunjukkan bahwa variabel riligiusitas memiliki pengaruh positif dan signifikan terhadap keputusan pembelian green sukuk ritel pada generasi milenial. Hasil pengujian ketiga menggunakan analisis regresi linear berganda secara parsial diketahui bahwa Thitung > Ttabel 3,979 > 1,660. Dengan demikian hasil analisis ini menunjukan bahwa variabel environmental concern memiliki pengaruh positif dan signifikan terhadap keputusan pembelian green sukuk ritel pada generasi milenial.

PEENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022

kintania rizki putri — Sun, 31 Mar 2024 16:39:24 +0000

Penelitian ini bertujuan untuk mengetahui pengaruh dari leverage, kepemilikan institusional dan ukuran perusahaan terhadap penghindaran pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan data yang digunakan yaitu data sekunder yang bersumber dari laporan keuangan. Populasi dalam penelitian ini adalah Perusahaan Sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022 yang berjumlah 84 perusahaan. Pengambilan sampel menggunakan teknik purposive sampling yaitu pengambilan sampel dengan menggunakan beberapa pertimbangan tertentu sesuai dengan kriteria yang ditetapkan untuk dapat menentukan jumlah sampel menggunakan statistik deskriptif, sedangkan uji hipotesis menggunakan analisis regresi berganda dengan menggunakan bantuan software aplikasi Eviews versi 12. Hasil penelitian ini menunjukkan bahwa Leverage, Kepemilikan Institusional, dan Ukuran Perusahaan berpengaruh secara simultan berpengaruh terhadap Penghindaran Pajak. Secara parsial Leverage tidak berpengaruh terhadap Penghindaran Pajak, Kepemilikan Institusional berpengaruh signifikan terhadap Penghindaran Pajak sedangkan Ukuran Perusahaan tidak berpengaruh terhadap Penghindaran Pajak.