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All Journal JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Journal of Social and Policy Issues Jurnal Iqtisaduna Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Jurnal Kajian Ilmu Manajemen (JKIM)
Safitri, Anni
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Social Sciences

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Analisis Penerapan Akuntansi Zakat Pada Lembaga Amil Zakat Berdasarkan PSAK No 109 Safitri, Anni; Sari, Fangela Myas; Dewi, Siska; Sholikah, Mar’atus; Kusuma, Triana Hasty
Jurnal Iqtisaduna Vol.10 No.1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v10i1.46665

Abstract

This research aims to analyze the implementation of zakat accounting in zakat amil institutions based on PSAK No. 109. The type of research used is descriptive qualitative research. Data collection techniques were obtained through observation, interviews, and documentation at the Amil Zakat Al Ihsan Institute of Central Java (Laziz Jateng) Pekalongan. The data obtained is secondary data in financial position reports, changes in managed assets, cash flow reports (receivables), and primary data obtained through measurement, recognition, distribution, and presentation interviews. Based on the research analysis results, it can be concluded that the process of measuring, recognizing, distributing, and presenting the Amil Zakat Al Ihsan Institution is in accordance with PSAK No. 109. However, the financial report of the Al Ihsan Amil Zakat Institution needs to be fully up to what is implemented by PSAK No. 109.
PENGARUH GOOD CORPORATE GOVERNANCE DAN FIRM SIZE TERHADAP PROFITABILITAS Lestari, Sri Indah; Dewi, Siska; Safitri, Anni; Sholikah, Mar’atus
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 7, No 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v7i1.5509

Abstract

This study aims to analyze the influence of the board of commissioners, audit committee, independent commissioners, institutional ownership, board of directors, and company size on the profitability of banking financial companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2022 period. The research sample comes from banking companies listed on the IDX during the 2019-2022 period. The datacollection technique in this study used a purposive sampling technique.The data were obtained from publicly available financial company reports with a population of 12 banking companies according to the criteria. Basedon the results of hypothesis testing it was found that the board ofcommissioners and ownership of financial companies have an influence on company performance, while the audit committee, independent commissioners, board of directors, and company size have no influence onfinancial company performance.
Analisis Identifikasi Risiko, Penilaian Risiko Dan Pengendalian Risiko Pada CV Sinar Jaya Mandiri Safitri, Anni; Mafulla, Dhuhatun; Nichlah, Miftahul Wachidatun; Roykhan, Roki Maulana; Devi, Sri; Absor, Ulil
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 3 No 2 (2024): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v3i2.160

Abstract

Studi ini menggunakan pendekatan HIRARC (identifikasi bahaya, penilaian risiko, dan pengendalian risiko) untuk menilai manajemen risiko limbah padat di CV Sinar Jaya Mandiri, sebuah perusahaan pengelola limbah non-berbahaya di Jepara. Investigasi ini menemukan lima kerentanan yang signifikan dalam operasi bisnis melalui observasi dan wawancara. Dua bahaya tingkat rendah dan tiga risiko tingkat menengah diidentifikasi melalui penilaian risiko. Bahaya yang ditemukan termasuk penggunaan APD yang tidak memadai, pemeriksaan mesin yang tidak memadai, kerusakan listrik, unit tanpa pembatas, dan kurangnya personel keamanan. Penggunaan APD yang lengkap, pengarahan yang sering, pemeriksaan peralatan secara berkala, penyediaan genset, dan pemasangan CCTV adalah beberapa teknik pengurangan risiko yang disarankan. Penelitian ini menekankan pentingnya penerapan manajemen risiko yang efisien di industri pengolahan sampah untuk meningkatkan keselamatan pekerja dan menjaga kelangsungan bisnis.
Pengaruh Penerapan Akuntansi Sektor Publik dan Kualitas Aparatur Pemerintah terhadap Pencegahan Fraud Laporan Keuangan (Studi Empiris pada Kota Pekalongan) Sari, Fangela Myas; Safitri, Anni; Elshifa, Aria
Journal of Social and Policy Issues Volume 4, No 2 (2024): April - June
Publisher : Pencerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58835/jspi.v4i2.331

Abstract

This study discusses how the application of public sector accounting and the quality of government officials in preventing financial reporting fraud in the Pekalongan city government and the purpose of this study is to examine how fraud prevention is influenced by organizational ethical behavior and internal control systems. BPK found a number of problems in cases of low quality financial reporting and non-compliance with statutory provisions. Methodology Approach, Design and Methodology Participants in this study consisted of OPD staff in Pekalongan City totaling 61 respondents and for the sample using Purposive sampling is a sampling technique, while direct surveys and questionnaire distribution are survey methods. Analysis with the Smart PLS Version 3.0 Application. Based on the research findings, the SAP implementation variables and the quality of government officials have a significant effect on preventing financial reporting fraud.
Pengelolaan Keuangan melalui Pengetahuan Keuangan, Sikap Keuangan, dan Gaya Hidup Safitri, Anni; Amaniyah, Evaliati
Jurnal Kajian Ilmu Manajemen (JKIM) Vol 4, No 1 (2024): Maret
Publisher : Management Department of Economics and Business Of Trunojoyo Madura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jkim.v4i1.24883

Abstract

The purpose of this study was to determine the influence of financial knowledge, financial attitudes and lifestyle on financial management among unmarried workers in Bojonegoro Regency. The selected population is all unmarried workers in Bojonegoro Regency. Samples are selected using the purposive sampling method and 96 respondents were selected. The type of study is quantitative. The data used in the study was obtained by distributing questionnaires. Data analysis techniques consist of descriptive statistics, testing research instrument requirements, classical assumption testing, multiple linear regression analysis, and hypothesis testing using SPSS 26 tools. The result of this study show that (1) Knowledge variables and lifestyle variables partially has an effect on financial management among unmarried workers in Bojonegoro Regency (2) The financial attitude variable partially has no effect on financial management among unmarried workers in Bojonegoro Regency (3) The variables of financial knowledge, financial attitude and lifestyle simultaneously have an effect on financial management
Co-Authors Absor, Ulil Dewi, Siska Elshifa, Aria Evaliati Amaniyah Kusuma, Triana Hasty Lestari, Sri Indah Mafulla, Dhuhatun Nichlah, Miftahul Wachidatun Roykhan, Roki Maulana Sari, Fangela Myas Sholikah, Mar’atus Sri Devi, Sri