Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal Jurnal IMPACT: Implementation and Action Indonesian Journal of Applied Accounting and Finance
Fadillah Rizky
Politeknik Negeri Banjarmasin
Humanities Economics, Econometrics & Finance Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Influence of Financial Performance, Size of the Sharia Supervisory Board, and Company Size on the Amount of Zakat of Islamic Bank in Indonesia Rizky Fadhillah; Atibah
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2022): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (716.172 KB) | DOI: 10.31961/ijaaf.v2i1.1431

Abstract

The research aims to analyze the effect of financial performance (ROA and CAR), the size of the Sharia Supervisory Board, and the company size on the number of zakat entities in Sharia Commercial Banks (BUS) in Indonesia. This research used a correlative quantitative method with the analysis technique of multiple linear regressions. The data used is secondary data sourced from the BUS annual financial statements for the 2015-2020 periods. This study used a purposive sampling technique obtained from five BUS samples. The results show that partially, ROA and company size have a positive effect on the number of zakat entities, whereas CAR and the size of the Sharia Supervisory Board do not affect the number of zakat entities. Forward, it simultaneously shows that the financial performance as proxied by ROA and CAR, the size of the Sharia Supervisory Board, and the company size have a positive effect on the number of zakat entities. The coefficient of determination of Adjusted R Square shows a result of 0.798 which means that ROA, CAR, size of the Sharia Supervisory Board, and company size have an influence on the number of zakat entities by 79.8% and the remaining 20.2% influenced by other variables outside the research model. It indicates that this research model is representative in explaining the variables that affect the number of zakat entities in BUS because the Adjusted R Square value is more than 50%.
PELATIHAN MENYUSUN LAPORAN KEUANGAN MASJID Lusiana Handayani; Basyirah Ainun; Andriani Andriani; Sadewa Manik Mutiara; Fadillah Rizky
Jurnal IMPACT: Implementation and Action Vol. 4 No. 2: Jurnal Impact
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v4i2.1274

Abstract

Dewan Standar Akuntansi Keuangan mensahkan ISAK 35 tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba sebagai upaya untuk meningkatkan kualitas pelaporan keuangan bagi entitas non laba. Masjid merupakan salah satu entitas nonlaba di Indonesia. Beberapa fakta di lapangan, tidak semua pengelola masjid memahami tentang hal tersebut, menghasilkan laporan keuangan yang sesuai standar, karena terbatasnya pengetahuan tentang akuntansi. Mereka juga mengalami kesulitan dalam merekrut sumber daya manusia yang handal untuk menyusun laporan keuangan. Kegiatan pengabdian kepada masyarakat ini diharapkan dapat membantu untuk mengatasi permasalahan ini. Kegiatan ini dibagi dalam 5 tahapan yang nantinya diharapkan dapat memberikan solusi praktis agar pengelola masjid yang menjadi mitra pengadian mampu menyusun laporan keuangan yang mengacu pada standar dan dapat dipertanggungjawabkan secara handal kepada masyarakat.
Co-Authors Andriani Anwar Atibah Basyirah Ainun Lusiana Handayani Sadewa Manik Mutiara