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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Akbis: Media Riset Akuntansi dan Bisnis International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) J-ISCAN : Journal of Islamic Accounting Research
Lakharis Inuzula
Politeknik Negeri Lhokseumawe
Computer Science & IT Economics, Econometrics & Finance

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THE IMPLEMENTATION OF SHARIA-BASED CREATIVE ECONOMY THROUGH GOOD GOVERNANCE TO ACHIEVE THE REGIONAL INDEPENDENCE LEVEL Zulkarnaini; Dasmi Husin; Mukhlisul Muzahid; Ali Imran; Anhar Firdaus; Lakharis Inuzula
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 2 (2023): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i2.794

Abstract

The right to regional autonomy is a source of strength for local governments in realizing community prosperity. Therefore, a work program is needed that can encourage the acceleration of regional progress so that the region can achieve the level of regional independence. The purpose of the study is to recommend local governments, especially the Lhokseumawe City Government, to be able to increase the potential of the region through the application of a sharia-based creative economy that is very in line with local culture.The target of this research is the independent variable, namely the application of sharia-based creative economy and good governance, while the dependent variable is the level of regional independence. This research is a survey of government officials. The analytical tool used is Moderated Regression Analysis (MRA). The intended respondents are people who are involved in the upper-middle management level, or who are directly involved in the operational processes of the government based on established criteria (purposive sampling).The results show that the application of a sharia-based creative economy has a significant influence on the level of regional independence in the Lhokseumawe City Government, while the application of a sharia-based creative economy moderated by good governance also has a significant influence on the level of regional independence. In other words, good governance can strengthen the influence of the application of a sharia-based creative economy on the level of regional independence.
The Effect of Accounting Conservatism, Company Size and Good Corporate Governance on the Quality of Company Profits Zuriani Ritonga; Lakharis Inuzula; Mulyadi Mulyadi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i1.2122

Abstract

Failure of financial reports to meet the information needs of report users. Profit, which should be an indicator for decision making, is not presented in accordance with actual facts about the company's economic condition, so the quality is doubtful. Profits that do not show true information about the company's performance will have an impact on the objectives to be achieved by the users of the report. This study aims to determine the effect of accounting conservatism, company size and good corporate governance on the quality of company earnings. The data used in this study is secondary data in the form of financial statements of non-financial institution companies from 2018 to 2022. This research uses descriptive statistical analysis. The results showed that Conservatism has a positive effect on earnings quality, the tcount value is 3.319 with a significance level of 0.003, company size and good corporate governance have no effect on earnings quality. This means the hypothesis is rejected. The coefficient of determination ((R2) shows the magnitude of the contribution of the independent variable to the dependent variable. 0.825 This means that 82.5% of the quality of company earnings is influenced by accounting conservatism, company size and good corporate governance, while the remaining 7.5% is influenced by other variables not examined.
Impact Of Implementation Of Qanun No. 11/2018 Concerning Sharia Financial Institutions On The System Sharia-Based Profit Sharing With Good Governance As A Moderating Variable Zulkarnaini Zulkarnaini; Agustina Br Surbakti; Kheriah Kheriah; Lakharis Inuzula
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i2.8553

Abstract

The Aceh Government, specifically the Lhokseumawe City Government, continues to make contributions through various policies, including the enactment of Qanun No. 11 of 2018 regarding Sharia Financial Institutions. This Qanun is applicable to all business entities, including cooperatives, which are currently under close scrutiny by the regional government and supervised by the Cooperatives and Micro, Small, and Medium Enterprises (MSMEs) Service. The growth of Savings and Loans Cooperatives, which plays a significant role in promoting economic development, has been implemented based on the Qanun LKS. However, there are allegations that the existing regulations have not been fully adhered to in accordance with Islamic Sharia principles. Through this research, we aim to assess the impact resulting from the implementation of the Qanun, specifically its influence on the system in use, which is a Sharia-based profit-sharing system. This study seeks to delve deeper into how Savings and Loans Cooperatives, in particular, can thrive and operate more effectively under the established principles of good governance. To achieve this, the research employs Moderated Regression Analysis (MRA) to examine the extent to which good governance plays a role in ensuring that the implementation of Qanun LKS can be effectively carried out through a Sharia-based profit-sharing system. The findings of the research indicate that the implementation of Qanun No. 11 of 2018 concerning LKS significantly affects the Sharia-based profit-sharing system in Savings and Loans-based Cooperatives in Lhokseumawe City. Additionally, it is observed that Good Governance further strengthens the impact of the interactions between the implementation of Qanun No. 11 of 2018 and the Sharia-based Profit Sharing system. This suggests that Savings and Loans-based Cooperatives have started to implement Sharia practices as mandated by the Qanun, although only a limited number of Cooperatives have transitioned to the Sharia system thus far.
INFLUENCE AUDITOR'S ORGANIZATIONAL COMMITMENT AND WORK STRESS ON AUDITOR'S PERFORMANCE AND LOCUS OF CONTROL Zalikha; Nurjannah; Mulyadi; Lakharis Inuzula
J-ISCAN: Journal of Islamic Accounting Research Vol. 4 No. 2 (2022): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v4i2.526

Abstract

The purpose of this study is to explain the effect of organizational commitment and work stress on auditor performance and the impact on the locus of control on the internal auditors of PT. Bank Aceh Syariah Aceh’s Province. The results of the research must be used in full practically and theoretically, namely the substance in human resource development management, especially the internal auditors of PT. Bank Aceh Syariah Aceh’s Province to improve performance. The research method used is Quantitative Research, with descriptive and verification research. Collecting data through questionnaires with field study techniques, census sampling. Field data collection was carried out in 2022. The statistical analysis technique to test the hypothesis used Moderate Regression Analysis (MRA). The results of the study show that (1) organizational commitment has a positive and significant effect on the performance of the internal auditors of PT. Bank Aceh Syariah of Aceh’s Province. (2) work stress has a negative and significant effect to the performance of the internal auditors PT. Bank Aceh Syariah Aceh’s Province. (3) Locus of control partially has a positive and significant impact on the performance of the internal auditors PT. Bank Aceh Syariah Aceh’s Province. (4) Locus of control strengthens the relationship between organizational commitment and the performance of the internal auditors PT Bank Aceh Syariah of Aceh’s Province. (5) Locus of control strengthens the relationship between work stress and the performance of the internal auditors Bank Aceh Syariah Aceh’s Province.
Co-Authors Agustina Br Surbakti Ali Imran Anhar Firdaus Dasmi Husin Kheriah Kheriah Mukhlisul Muzahid Mulyadi Mulyadi Nurjannah Zalikha Zulkarnaini Zulkarnaini Zulkarnaini Zuriani Ritonga