Pub Date : 2023-10-30DOI: 10.54443/jaruda.v2i2.102
Renika Hasibuan, Anggi Pratiwi Sitorus, Enda Nurlinta Padang
This research aims to examine the effect of MSME taxpayer compliance on regional tax revenues in Pakpak Bharat district. The sampling technique in this research was carried out using probability sampling and non-probability sampling methods. With a population of 1940 MSMEs. The data collection technique used was by distributing questionnaires to 95 MSMEs in Pakpak Bharat district which consists of 8 sub-districts. Based on the results of the research, it was found that the compliance of MSME taxpayers in registering had no significant effect on Pakpak Bharat district's regional tax income, the MSME taxpayer's compliance in re-depositing tax returns had no significant effect on Pakpak Bharat district's regional tax revenue, The compliance of MSME taxpayers in calculating and payment of tax owed does not have a significant effect on regional tax revenues in Pakpak Bharat district, Compliance of MSME taxpayers in paying arrears has a significant effect on regional tax revenues of Pakpak Bharat district, Compliance of MSME taxpayers in registering, Compliance of MSME taxpayers in re-depositing tax returns, Compliance of MSME taxpayers in calculating and paying taxes owed, and Compliance of MSME taxpayers in paying arrears simultaneously has a significant effect on regional tax revenues in Pakpak Bharat district.
{"title":"THE INFLUENCE OF MICRO SMALL AND MEDIUM ENTERPRISE TAX COMPLIANCE LEVEL ON REGIONAL TAX REVENUE PAKPAK BHARAT DISTRICT","authors":"Renika Hasibuan, Anggi Pratiwi Sitorus, Enda Nurlinta Padang","doi":"10.54443/jaruda.v2i2.102","DOIUrl":"https://doi.org/10.54443/jaruda.v2i2.102","url":null,"abstract":"This research aims to examine the effect of MSME taxpayer compliance on regional tax revenues in Pakpak Bharat district. The sampling technique in this research was carried out using probability sampling and non-probability sampling methods. With a population of 1940 MSMEs. The data collection technique used was by distributing questionnaires to 95 MSMEs in Pakpak Bharat district which consists of 8 sub-districts. Based on the results of the research, it was found that the compliance of MSME taxpayers in registering had no significant effect on Pakpak Bharat district's regional tax income, the MSME taxpayer's compliance in re-depositing tax returns had no significant effect on Pakpak Bharat district's regional tax revenue, The compliance of MSME taxpayers in calculating and payment of tax owed does not have a significant effect on regional tax revenues in Pakpak Bharat district, Compliance of MSME taxpayers in paying arrears has a significant effect on regional tax revenues of Pakpak Bharat district, Compliance of MSME taxpayers in registering, Compliance of MSME taxpayers in re-depositing tax returns, Compliance of MSME taxpayers in calculating and paying taxes owed, and Compliance of MSME taxpayers in paying arrears simultaneously has a significant effect on regional tax revenues in Pakpak Bharat district.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139310474","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-30DOI: 10.54443/jaruda.v2i2.105
Radja Publika, Khairul Saleh, L. Tobing, Dhieka Avrilia Lantana, K. Digdowiseiso, Nurasyikin Jamaludin
The significance of efficiency and accuracy in inventory management is crucial for achieving operational success and making informed decisions. The objective of this study is to examine and evaluate the utilization of inventory accounting information systems in different organizations. This study employs the Systematic Literature Review (SLR) method to gather, assess, and integrate findings from diverse and pertinent literature sources. The findings of this study demonstrate that the adoption of an inventory accounting information system yields substantial advantages, such as enhanced operational effectiveness, decreased storage expenses, improved precision of financial statements, and simplified monitoring and analysis of inventory data. The discussion emphasizes the significance of choosing a suitable platform, providing employee training, and ensuring seamless integration with current business processes. This research demonstrates that investing in the implementation of an inventory accounting information system is a prudent measure to enhance operational efficiency, facilitate well-informed decision-making, and sustain competitiveness in a progressively competitive market.
{"title":"THE IMPLEMENTATION OF INVENTORY ACCOUNTING INFORMATION SYSTEMS: A SYSTEMATIC LITERATURE REVIEW","authors":"Radja Publika, Khairul Saleh, L. Tobing, Dhieka Avrilia Lantana, K. Digdowiseiso, Nurasyikin Jamaludin","doi":"10.54443/jaruda.v2i2.105","DOIUrl":"https://doi.org/10.54443/jaruda.v2i2.105","url":null,"abstract":"The significance of efficiency and accuracy in inventory management is crucial for achieving operational success and making informed decisions. The objective of this study is to examine and evaluate the utilization of inventory accounting information systems in different organizations. This study employs the Systematic Literature Review (SLR) method to gather, assess, and integrate findings from diverse and pertinent literature sources. The findings of this study demonstrate that the adoption of an inventory accounting information system yields substantial advantages, such as enhanced operational effectiveness, decreased storage expenses, improved precision of financial statements, and simplified monitoring and analysis of inventory data. The discussion emphasizes the significance of choosing a suitable platform, providing employee training, and ensuring seamless integration with current business processes. This research demonstrates that investing in the implementation of an inventory accounting information system is a prudent measure to enhance operational efficiency, facilitate well-informed decision-making, and sustain competitiveness in a progressively competitive market.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139310655","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-30DOI: 10.54443/jaruda.v2i2.103
Josephine Oranga
Knowledge is generally divided into two: Explicit (articulate) and Tacit. This article thus, explores the concept of tacit knowledge and the role that it plays in learning institutions and business organizations. Evidently, tacit knowledge is linked to knowledge management and as such, the world should utilize it for resilience-building and sustainable development. Notably, due to its complex nature, acquiring and extracting tacit knowledge is not easy as it is an unspoken, unwritten and hidden in people and ultimately leads to the well-being and success of individuals in society. Accordingly, tacit knowledge is very personalised, contextual and hard to communicate or transfer from one person to another by the process of verbal expression or writing and is generally made up of values, perceptions and beliefs. It is obtainable and transferrable through direct interaction amongst individuals and their environments. This paper, thus, explores tacit knowledge and assesses its role and significance in the advancement, enhancement and sustenance of learning and performances in business organisations and learning institutions. Accordingly, approximately 90% of the total knowledge in an organization is held in tacit form, ultimately, impacting the overall output and effectiveness of institutions and organizations.
{"title":"Tacit Knowledge Transfer and Sharing: Characteristics and Benefits of Tacit & Explicit Knowledge","authors":"Josephine Oranga","doi":"10.54443/jaruda.v2i2.103","DOIUrl":"https://doi.org/10.54443/jaruda.v2i2.103","url":null,"abstract":"Knowledge is generally divided into two: Explicit (articulate) and Tacit. This article thus, explores the concept of tacit knowledge and the role that it plays in learning institutions and business organizations. Evidently, tacit knowledge is linked to knowledge management and as such, the world should utilize it for resilience-building and sustainable development. Notably, due to its complex nature, acquiring and extracting tacit knowledge is not easy as it is an unspoken, unwritten and hidden in people and ultimately leads to the well-being and success of individuals in society. Accordingly, tacit knowledge is very personalised, contextual and hard to communicate or transfer from one person to another by the process of verbal expression or writing and is generally made up of values, perceptions and beliefs. It is obtainable and transferrable through direct interaction amongst individuals and their environments. This paper, thus, explores tacit knowledge and assesses its role and significance in the advancement, enhancement and sustenance of learning and performances in business organisations and learning institutions. Accordingly, approximately 90% of the total knowledge in an organization is held in tacit form, ultimately, impacting the overall output and effectiveness of institutions and organizations.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"43 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139310512","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-30DOI: 10.54443/jaruda.v2i2.104
Radja Publika, Bambang Subiyanto, Khairul Saleh, L. Tobing, K. Digdowiseiso, Norakma Abd Majid, Khairul Syamsudin, L. Saleh, Kumba Tobing, Norakma Abd Digdowiseiso, Majid
This study conducts a comprehensive analysis of the factors that influence the implementation of E-Budgeting in Indonesia. Furthermore, the research highlights the significance of modernization in the management of public budgets and the government's endeavors to enhance efficiency and transparency by adopting E-Budgeting. The primary goal is to ascertain the pivotal factors that impact the effective execution of this system. The employed approach is Systematic Literature Review, which consolidates findings from diverse reputable sources. The research findings and analysis indicate that the factors influencing the implementation of E-Budgeting encompass a range of technical, political, social, and cultural determinants. The primary factors that influence implementation are resources, political backing, inter-agency coordination, and adherence to regulations. Furthermore, organizational culture, institutional capacity, stakeholder participation, and ongoing evaluation also exert significant influence. Implementing E-Budgeting has the effect of enhancing efficiency, transparency, and accountability in the management of public budgets. The research concludes that the adoption of E-Budgeting in Indonesia represents a favorable stride towards enhanced efficiency and transparency in budget administration. However, in order to attain complete success, it is imperative to give significant consideration to the determinant factors that have been mentioned. Implementing E-Budgeting in Indonesia can yield significant advantages in promoting sustainable economic growth and enhancing governance by effectively addressing these challenges.
{"title":"THE DETERMINANTS OF E-BUDGETING IMPLEMENTATION IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW","authors":"Radja Publika, Bambang Subiyanto, Khairul Saleh, L. Tobing, K. Digdowiseiso, Norakma Abd Majid, Khairul Syamsudin, L. Saleh, Kumba Tobing, Norakma Abd Digdowiseiso, Majid","doi":"10.54443/jaruda.v2i2.104","DOIUrl":"https://doi.org/10.54443/jaruda.v2i2.104","url":null,"abstract":"This study conducts a comprehensive analysis of the factors that influence the implementation of E-Budgeting in Indonesia. Furthermore, the research highlights the significance of modernization in the management of public budgets and the government's endeavors to enhance efficiency and transparency by adopting E-Budgeting. The primary goal is to ascertain the pivotal factors that impact the effective execution of this system. The employed approach is Systematic Literature Review, which consolidates findings from diverse reputable sources. The research findings and analysis indicate that the factors influencing the implementation of E-Budgeting encompass a range of technical, political, social, and cultural determinants. The primary factors that influence implementation are resources, political backing, inter-agency coordination, and adherence to regulations. Furthermore, organizational culture, institutional capacity, stakeholder participation, and ongoing evaluation also exert significant influence. Implementing E-Budgeting has the effect of enhancing efficiency, transparency, and accountability in the management of public budgets. The research concludes that the adoption of E-Budgeting in Indonesia represents a favorable stride towards enhanced efficiency and transparency in budget administration. However, in order to attain complete success, it is imperative to give significant consideration to the determinant factors that have been mentioned. Implementing E-Budgeting in Indonesia can yield significant advantages in promoting sustainable economic growth and enhancing governance by effectively addressing these challenges.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139310235","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-30DOI: 10.54443/jaruda.v2i2.106
Radja Publika, Zumratul Meini, Khairul Saleh, L. Tobing, Dhieka Avrilia Lantana, K. Digdowiseiso, Siti Nurain Muhmad
The implementation of Internet Financial Reporting (IFR) in Indonesia has emerged as a crucial area of emphasis in endeavors to enhance transparency and accountability in corporate financial reporting. It entails the promotion by regulatory and financial authorities to incentivize registered companies to electronically disclose their financial reports. The objective of this study is to enhance accessibility to company financial data, thereby benefiting stakeholders including investors, analysts, and the general public by making it more convenient and expeditious. The employed research methodology is Systematic Literature Review (SLR). The outcome is enhanced transparency and efficiency in the display of financial data, which has the potential to bolster stakeholder confidence. The implementation of IFR has demonstrated the significant advantages it offers in bolstering the expansion of the financial and investment industries in Indonesia. Nevertheless, the absence of International Financial Reporting (IFR) may restrict the availability of financial data, potentially diminishing stakeholder confidence, amplifying ambiguity, and impeding the expansion of the financial industry. Implementing IFR is crucial for fostering economic development and ensuring the integrity of capital markets in Indonesia. Through ongoing progress, it is anticipated that IFR will persist as the primary foundation for upholding transparency and efficiency in corporate financial reporting, rendering it a valuable resource in the rapidly advancing Indonesian economy.
{"title":"THE IMPLEMENTATION OF INTERNET FINANCIAL REPORTING (IFR) IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW","authors":"Radja Publika, Zumratul Meini, Khairul Saleh, L. Tobing, Dhieka Avrilia Lantana, K. Digdowiseiso, Siti Nurain Muhmad","doi":"10.54443/jaruda.v2i2.106","DOIUrl":"https://doi.org/10.54443/jaruda.v2i2.106","url":null,"abstract":"The implementation of Internet Financial Reporting (IFR) in Indonesia has emerged as a crucial area of emphasis in endeavors to enhance transparency and accountability in corporate financial reporting. It entails the promotion by regulatory and financial authorities to incentivize registered companies to electronically disclose their financial reports. The objective of this study is to enhance accessibility to company financial data, thereby benefiting stakeholders including investors, analysts, and the general public by making it more convenient and expeditious. The employed research methodology is Systematic Literature Review (SLR). The outcome is enhanced transparency and efficiency in the display of financial data, which has the potential to bolster stakeholder confidence. The implementation of IFR has demonstrated the significant advantages it offers in bolstering the expansion of the financial and investment industries in Indonesia. Nevertheless, the absence of International Financial Reporting (IFR) may restrict the availability of financial data, potentially diminishing stakeholder confidence, amplifying ambiguity, and impeding the expansion of the financial industry. Implementing IFR is crucial for fostering economic development and ensuring the integrity of capital markets in Indonesia. Through ongoing progress, it is anticipated that IFR will persist as the primary foundation for upholding transparency and efficiency in corporate financial reporting, rendering it a valuable resource in the rapidly advancing Indonesian economy.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"48 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139310113","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-30DOI: 10.54443/jaruda.v2i2.101
Shinta Novitalia, Chairil Akhyar, Adnan, Jumaini
This study aims to determine the comparative analysis of bankruptcy predictive ability between the Altman z-score and Zmijewski x-score analyses of financial services companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This study uses secondary data in the form of financial statements of each financial service company, where the sample used in this study is 41 financial service companies listed on the Indonesia Stock Exchange. The data analysis method used is the Altman z-score and Zmijewski x-score models with the help of Microsoft Excel 2019 software. The results of the study reveal that (1) from the results of the Altman Z-Score, it is obtained that as many as 19 companies are predicted to experience bankruptcy within five years of the study period, while 6 financial services companies are predicted not to go bankrupt during the five years of the study period. (2) Zmijewski's analysis shows that 3 financial service companies are predicted to go bankrupt during the five-year study period, and 29 financial service companies are predicted not to go bankrupt during the five-year study period. (3) The results of calculating the level of accuracy found that the Altman Z-Score model is the best in predicting the bankruptcy of financial services companies with an accuracy rate of 68.78%, while the Zmijewski model only obtains an accuracy rate of 16.09%.
{"title":"ANALYSIS OF COMPARISON OF BANKRUPTCY PREDICTION ABILITY BETWEEN ALTMAN Z-SCORE ANALYSIS AND ZMIJEWSKI X-SCORE ANALYSIS IN FINANCIAL SERVICES COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2017-2021 PERIOD","authors":"Shinta Novitalia, Chairil Akhyar, Adnan, Jumaini","doi":"10.54443/jaruda.v2i2.101","DOIUrl":"https://doi.org/10.54443/jaruda.v2i2.101","url":null,"abstract":"This study aims to determine the comparative analysis of bankruptcy predictive ability between the Altman z-score and Zmijewski x-score analyses of financial services companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This study uses secondary data in the form of financial statements of each financial service company, where the sample used in this study is 41 financial service companies listed on the Indonesia Stock Exchange. The data analysis method used is the Altman z-score and Zmijewski x-score models with the help of Microsoft Excel 2019 software. The results of the study reveal that (1) from the results of the Altman Z-Score, it is obtained that as many as 19 companies are predicted to experience bankruptcy within five years of the study period, while 6 financial services companies are predicted not to go bankrupt during the five years of the study period. (2) Zmijewski's analysis shows that 3 financial service companies are predicted to go bankrupt during the five-year study period, and 29 financial service companies are predicted not to go bankrupt during the five-year study period. (3) The results of calculating the level of accuracy found that the Altman Z-Score model is the best in predicting the bankruptcy of financial services companies with an accuracy rate of 68.78%, while the Zmijewski model only obtains an accuracy rate of 16.09%.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"206 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139310135","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine fundamental investment decisions with the Price Earning Ratio (PER) approach in technology subsector stocks listed on the Indonesia Stock Exchange for the 2018-2021 period. This study uses secondary data in the form of financial statements of each technology subsector company, where the sample used in this study is as many as 11 technology subsector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The data analysis method used in this study is fundamental analysis using the Price Earning Ratio (PER) approach with the help of Microsoft Excel 2021 software. The results showed that all technology subsector companies used in this study were correctly valued because the intrinsic value of the stock was equal to the stock market price or experienced price stability so that investors could hold the stock.
本研究旨在采用市盈率（PER）方法确定2018-2021年期间在印度尼西亚证券交易所上市的技术子行业股票的基本投资决策。本研究使用的二级数据是各科技子行业公司的财务报表，其中本研究使用的样本是2018-2021年期间在印尼证券交易所上市的多达11家科技子行业公司。本研究采用的数据分析方法是在 Microsoft Excel 2021 软件的帮助下，使用市盈率（PER）方法进行基本面分析。结果表明，本研究中使用的所有科技子行业公司的估值都是正确的，因为股票的内在价值与股票市场价格相等或价格稳定，因此投资者可以持有股票。
{"title":"FUNDAMENTAL STOCK INVESTMENT DECISION MAKING WITH PRICE EARNING RATIO (PER) APPROACH IN TECHNOLOGY SUBSECTOR STOCK LISTED ON THE INDONESIA STOCK EXCHANGE","authors":"Radja Publika, Hasvinsa Mahra, Chairil Akhyar, Marzuki","doi":"10.54443/jaruda.v2i2.100","DOIUrl":"https://doi.org/10.54443/jaruda.v2i2.100","url":null,"abstract":"This study aims to determine fundamental investment decisions with the Price Earning Ratio (PER) approach in technology subsector stocks listed on the Indonesia Stock Exchange for the 2018-2021 period. This study uses secondary data in the form of financial statements of each technology subsector company, where the sample used in this study is as many as 11 technology subsector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The data analysis method used in this study is fundamental analysis using the Price Earning Ratio (PER) approach with the help of Microsoft Excel 2021 software. The results showed that all technology subsector companies used in this study were correctly valued because the intrinsic value of the stock was equal to the stock market price or experienced price stability so that investors could hold the stock.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139310300","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Sri Fitria Jayusman, Ricka Putri, Munawaroh, Melisa Zuriani Hasibuan, Horia Siregar, Toni Hidayat
This research aims to analyze the zakat accounting treatment implemented by the Amil Zakat Yatim Mandiri Medan Institute and whether it is in accordance with PSAK No.109. Apart from that, the aim of this research is to analyze transparency and accountability in the presentation of financial reports implemented by the Amil Zakat Yatim Mandiri Medan Institute. The research method used is a qualitative method with descriptive analysis using primary data taken from financial report data and the interview method. The results of the research concluded that the Amil Zakat Yatim Mandiri Medan Institution in its zakat accounting treatment was in accordance with PSAK No.109 whichseen from the financial position report data which separates zakat, infaq/alms funds and non-zakat, infaq/alms funds in the financial position report. The accountability measurements carried out by the Amil Zakat Yatim Mandiri Medan Institution in presenting and distributing financial reports are in accordance with the performance indicators of the Medan Amil Zakat Yatim Mandiri Institution in distributing funds, as well as indicators of financial reports that have been published and carried out independent audits. The Yatim Mandiri Medan Amil Zakat Institution is still not transparent in submitting financial reports, seeing that only reports on changes in funds are submitted on the official Yatim Mandiri website and magazines every month and carry out their programs very openly and transparently by placing all activities that have been carried out on the official Yatim website. Mandiri and released a magazine entitled Yatim Mandiri Inspiration for Care.
{"title":"ANALYSIS OF ZAKAT ACCOUNTING TREATMENT BASED ON PSAK NO.109 IN MEASURING TRANSPARENCY AND ACCOUNTABILITY IN ZAKAT AML INSTITUTIONS YATIM MANDIRI MEDAN","authors":"Sri Fitria Jayusman, Ricka Putri, Munawaroh, Melisa Zuriani Hasibuan, Horia Siregar, Toni Hidayat","doi":"10.54443/jaruda.v2i2.99","DOIUrl":"https://doi.org/10.54443/jaruda.v2i2.99","url":null,"abstract":"This research aims to analyze the zakat accounting treatment implemented by the Amil Zakat Yatim Mandiri Medan Institute and whether it is in accordance with PSAK No.109. Apart from that, the aim of this research is to analyze transparency and accountability in the presentation of financial reports implemented by the Amil Zakat Yatim Mandiri Medan Institute. The research method used is a qualitative method with descriptive analysis using primary data taken from financial report data and the interview method. The results of the research concluded that the Amil Zakat Yatim Mandiri Medan Institution in its zakat accounting treatment was in accordance with PSAK No.109 whichseen from the financial position report data which separates zakat, infaq/alms funds and non-zakat, infaq/alms funds in the financial position report. The accountability measurements carried out by the Amil Zakat Yatim Mandiri Medan Institution in presenting and distributing financial reports are in accordance with the performance indicators of the Medan Amil Zakat Yatim Mandiri Institution in distributing funds, as well as indicators of financial reports that have been published and carried out independent audits. The Yatim Mandiri Medan Amil Zakat Institution is still not transparent in submitting financial reports, seeing that only reports on changes in funds are submitted on the official Yatim Mandiri website and magazines every month and carry out their programs very openly and transparently by placing all activities that have been carried out on the official Yatim website. Mandiri and released a magazine entitled Yatim Mandiri Inspiration for Care.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139311735","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Dompak Pasaribu, Ivo Maelina Silitonga, Lidya Paskalina Pasaribu
This research aims to examine the influence of Corporate Social Responsibility and Good Corporate Governance as proxied by independent commissioners, audit committees, institutional ownership, managerial ownership on financial performance as measured by Return On Assets. The number of samples used in this research were 20 manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. This research uses secondary data. The sampling technique used was purposive sampling. Data were analyzed using multiple linear regression models. This research produces findings that Corporate Social Responsibility, the audit committee has a positive but not significant effect, independent commissioners have a positive and significant effect, and institutional ownership, managerial ownership has a negative and not significant effect on financial performance, as well as Corporate Social Responsibility, independent commissioners, audit committees, Institutional ownership and managerial ownership together influence financial performance.
{"title":"THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE","authors":"Dompak Pasaribu, Ivo Maelina Silitonga, Lidya Paskalina Pasaribu","doi":"10.54443/jaruda.v2i2.98","DOIUrl":"https://doi.org/10.54443/jaruda.v2i2.98","url":null,"abstract":"This research aims to examine the influence of Corporate Social Responsibility and Good Corporate Governance as proxied by independent commissioners, audit committees, institutional ownership, managerial ownership on financial performance as measured by Return On Assets. The number of samples used in this research were 20 manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. This research uses secondary data. The sampling technique used was purposive sampling. Data were analyzed using multiple linear regression models. This research produces findings that Corporate Social Responsibility, the audit committee has a positive but not significant effect, independent commissioners have a positive and significant effect, and institutional ownership, managerial ownership has a negative and not significant effect on financial performance, as well as Corporate Social Responsibility, independent commissioners, audit committees, Institutional ownership and managerial ownership together influence financial performance.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139311981","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to design a performance measurement for PD market in Medan City using the balanced scorecard method. The sampling technique used was convenience sampling, namely a sampling method whose respondents were people who volunteered for certain reasons. As the name suggests, this method selects samples from a population (people or events) whose data are easily obtained by researchers. The type of data in this research uses primary data and secondary data. Primary data is data collected by researchers directly from respondents. The research results show that from a financial perspective the results obtained for Net Profit Margin (NPM) are in the poor category because they are below >5%, Likewise, GPM is in a poor category because it is below 8.3%. From the perspective of PD Pasar Kota Medan customers, seen from the analysis, it shows satisfied results. By carrying out overall calculations using the Multiattribute Attitude Model (MAM) method, it shows a result of 92.52 and based on the categorization, it is included in the very satisfied range. From the perspective of PD Pasar Kota Medan's internal business processes, seen from the analysis, it shows good results. PD Pasar Kota Medan is able to carry out innovation processes, operational processes and after-sales processes well, and from the perspective of learning and growth, PD Pasar Kota Medan, seen from its analysis, shows very satisfactory results.
本研究旨在使用平衡计分卡方法为棉兰市的 PD 市场设计绩效衡量标准。所使用的抽样技术是便利抽样法，即被调查者是出于某些原因自愿参与的抽样方法。顾名思义，这种方法是从研究人员容易获得数据的人群（人或事件）中选择样本。本研究使用的数据类型包括一手数据和二手数据。一手数据是研究人员直接从受访者那里收集的数据。研究结果表明，从财务角度看，净利润率（NPM）低于 5%，属于较差类别；同样，总利润率（GPM）低于 8.3%，属于较差类别。从 PD Pasar Kota Medan 客户的角度来看，分析结果令人满意。通过使用多属性态度模型 (MAM) 方法进行总体计算，结果显示为 92.52，根据分类，属于非常满意的范围。从 PD Pasar Kota Medan 内部业务流程的角度来看，分析结果显示良好。PD Pasar Kota Medan 能够很好地执行创新流程、运营流程和售后流程，从学习和成长的角度来看，PD Pasar Kota Medan 的分析结果令人非常满意。
{"title":"DESIGN OF MEDAN CITY MARKET PD PERFORMANCE MEASUREMENT USING BALANCED SCORECARD METHOD","authors":"Rika Puspita Dewi, Nazaruddin, Yeni Absah","doi":"10.54443/jaruda.v2i2.97","DOIUrl":"https://doi.org/10.54443/jaruda.v2i2.97","url":null,"abstract":"This research aims to design a performance measurement for PD market in Medan City using the balanced scorecard method. The sampling technique used was convenience sampling, namely a sampling method whose respondents were people who volunteered for certain reasons. As the name suggests, this method selects samples from a population (people or events) whose data are easily obtained by researchers. The type of data in this research uses primary data and secondary data. Primary data is data collected by researchers directly from respondents. The research results show that from a financial perspective the results obtained for Net Profit Margin (NPM) are in the poor category because they are below >5%, Likewise, GPM is in a poor category because it is below 8.3%. From the perspective of PD Pasar Kota Medan customers, seen from the analysis, it shows satisfied results. By carrying out overall calculations using the Multiattribute Attitude Model (MAM) method, it shows a result of 92.52 and based on the categorization, it is included in the very satisfied range. From the perspective of PD Pasar Kota Medan's internal business processes, seen from the analysis, it shows good results. PD Pasar Kota Medan is able to carry out innovation processes, operational processes and after-sales processes well, and from the perspective of learning and growth, PD Pasar Kota Medan, seen from its analysis, shows very satisfactory results.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"72 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139338632","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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