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ANALISIS PENERAPAN LAPORAN KEUANGAN BERDASARKAN PEDOMAN AKUNTANSI PESANTREN MENGGUNAKAN PSAK NO.45 Yulian Sahri
Eqien - Jurnal Ekonomi dan Bisnis Vol 8 No 2 (2021): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.36 KB) | DOI: 10.34308/eqien.v8i2.256

Abstract

Finance is one of the factors that helps boarding schools succeed in their development efforts, since the financial field aids in the management of education. To preserve public trust in financial management, transparency and publishing in the form of presentation of financial statements in compliance with standards are required. It will also provide contributors a sense of security because they believe their donations have been properly managed. As professional organizations of accountants and architects of financial accounting standards in Indonesia, Bank Indonesia and the Indonesian Institute of Accountants collaborated on the development of the Pesantren Accounting Guidelines, a financial reporting guide for boarding schools. The Financial Accounting Standards of Entities Without Public Accountability are the subject of this accounting guideline (SAK ETAP). Financial Position Report, Activity Report, Cash Flow Statement, and Notes on Financial Statements are the components of Pondok Pesantren financial statements based on pesantren accounting rules. This is a descriptive study that employs a mixed-methods approach (mixed methods). This study employs a mix of research methodologies (mixed methods), in which researchers employ both qualitative and quantitative methodologies in their investigation. Financial reports based on Islamic Boarding School Accounting Guidelines have not been given by Al-Manar Muhammadiyah Islamic Boarding School and The lack of understanding of financial statement preparation on the part of the Islamic boarding school, as well as the lack of information and socialization related to the Accounting Guidelines for Islamic Boarding Schools
PENGARUH UKURAN LEGISLATIF, TINGKAT KETERGANTUNGAN PEMERINTAH DAERAH, DAN TINGKAT KEKAYAAN PEMERINTAH DAERAH TERHADAP RASIO EFEKTIVITAS KINERJA KEUANGAN PEMERINTAH KABUPATEN/KOTA PROVINSI SUMBAGSEL Anisa Musdirohmah; Sunardi Sunardi; Yulian Sahri
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 02 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i02.969

Abstract

This study aims to determine the effect of the size of the legislature, the level of dependence of the local government, and the level of wealth of the local government on the Effectiveness Ratio of the Financial Performance of the Regency / City Government of SUMBAGSEL Province. The type of research used in this research is associative research. The population in this study was 60 regencies/cities in the provinces of South Sumatra, Lampung, Bengkulu, Jambi, and Bangka Belitung Islands, with the sample method determined was the saturated sample. The data used is secondary data in the form of LKPD in 2018-2020. The data collection method in this research is the documentation method. The data analysis method used is descriptive statistical analysis method, classical assumption test and multiple linear regression, as well as data processing in this research using SPSS 26.0 (Statistical Product and Service Solution) statistical computer program. The results of this study can be concluded that partially (t test) shows that the size of the legislature and the level of dependence of the local government have no effect on the ratio of the effectiveness of the financial performance of the district/city government of SUMBAGSEL Province, while the level of local government wealth has a significant effect on the ratio of the effectiveness of the financial performance of the district/city government. city of SUMBAGSEL Province.