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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Akuntansi dan Audit Syariah (JAAIS)
Anita Wahyu Alviani
IAIN Salatiga
Economics, Econometrics & Finance Social Sciences

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Eksistensi Bank Wakaf Mikro Dan Implikasinya Terhadap Kesejahteraan Masyarakat Dalam Perspektif Islam Yusvita Nena Arinta; Rifda Nabila; Ahmad Ulil Albab Al Umar; Anita Wahyu Alviani; Yuni Inawati
Jurnal Ilmiah Ekonomi Islam Vol 6, No 2 (2020): JIEI, Vol.06, No. 02 Juli 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.453 KB) | DOI: 10.29040/jiei.v6i2.1124

Abstract

This study aims to analyze the existence of micro waqf banks and their implications for public welfare in an Islamic perspective. This research is an empirical study with qualitative. The data in this study are secondary data obtained from various journal, book and internet sources. The results in this study showed that Micro Waqf Bank is present as a funding solution in the community and it is proved able to guarantee the welfare of the community without contradicting the Islamic law.
Faktor-Faktor yang Mempengaruhi Kualitas Audit dengan Independensi Auditor sebagai Moderasi Anita Wahyu Alviani; Taufikur Rahman
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 2 No. 2 (2021): December 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v2i2.4491

Abstract

This study aims to determine the effect auditors competence, objectivity, religiosity to audit quality with auditors independence as the moderating variable of the auditors of Inspektorat Kabupaten Wonogiri, Semarang, dan Kota Salatiga. The analitycal methods used are the research instrument test, descriptive statistical test, multiple regression test, T test, F test, R2, classical assumption test, and MRA. The data was processed using IBM Statistics SPSS version 23. The results showed that the auditors competence variable had no effect on audit quality. The objectivity variable partially has a positive and significant effect on audit quality. The religiosity variable partially has a positive and significant effect on audit quality.The result of the MRA test indicate that auditor independence can moderate the effect of auditor competence, objectivity, and feligiosity on audit quality.
Co-Authors Albab Al Umar, Ahmad Ulil Rifda Nabila Taufikur Rahman Yuni Inawati Yusvita Nena Arinta