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All Journal ATESTASI : Jurnal Ilmiah Akuntansi
Abdul Rahman Jannang
Universitas Khairun, Ternate
Economics, Econometrics & Finance

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Islamic Financial Management Practices and Business Performance in Small Industrial Companies Abdul Hadi Sirat; Abdul Rahman Jannang
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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Abstract

This study aims to examine the effect of Islamic financial literacy, investment decisions, funding decisions, and working capital on business performance in small halal industries (IK) in Ternate. The respondents involved were 53 IK. This research is quantitative and descriptive. Data was collected using online questionnaires, namely, google forms and interviews. This study uses a simple random sampling technique in producing the research sample. The data analysis technique used multiple regression models and research hypothesis testing. The results showed that the financial literacy of IK owners was moderate and had no effect on business performance. Investment decisions of IK players are relatively good and do not affect business performance. The funding decisions of halal IK actors are rather good and impact business performance. The findings of this study are that working capital is classified as very good and has a positive and significant effect on IK business performance. Furthermore, working capital has a dominant impact on business performance, as seen from the bear value of the t table compared to 3 (three) other variables. This research implies that it can be used as a support for strategic decisions regarding the development of IK in the city of Ternate, that IK owners need to develop financial literacy, investment decisions, and appropriate funding decisions as well as manage the company's working capital effectively and efficiently so that the achievement of business performance is better.
Village Financial Management, Labor Absorption and Village Community Welfare Abdul Hadi Sirat; Abdul Rahman Jannang; Irmawati Tjan
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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This research aims to examine and evaluate how village financial management, employment, and community welfare are planned and executed through village funds, and the impact of managing village funds on improving the well-being of rural communities in South Halmahera Regency. The research employs a qualitative method, where researchers conduct interviews with key informants, including village officials, BPD, and community members. Data is collected through interviews, observation, and documentation, and analyzed using a descriptive qualitative method. Results indicate that overall, the management of village funds in South Halmahera Regency is not effective, as evidenced by a lack of community participation in the management process and inadequate administration, reporting, and accountability of village finances. Additionally, village funds are not being utilized to their fullest potential, and there are obstacles such as delays in APBDes approval and submission of accountability reports. The Village Government also needs to improve on informing the community about proper use of village finances. The village financial management also faces challenges in terms of human resource competence, necessary facilities, and access to technology.
Co-Authors Abdul Hadi Sirat Irmawati Tjan