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All Journal JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Jurnal Iqtisaduna Journal of Office Administration : Education and Practice
Sholikah, Mar’atus
Unknown Affiliation
Religion Economics, Econometrics & Finance Education Social Sciences

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Analisis Penerapan Akuntansi Zakat Pada Lembaga Amil Zakat Berdasarkan PSAK No 109 Safitri, Anni; Sari, Fangela Myas; Dewi, Siska; Sholikah, Mar’atus; Kusuma, Triana Hasty
Jurnal Iqtisaduna Vol.10 No.1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v10i1.46665

Abstract

This research aims to analyze the implementation of zakat accounting in zakat amil institutions based on PSAK No. 109. The type of research used is descriptive qualitative research. Data collection techniques were obtained through observation, interviews, and documentation at the Amil Zakat Al Ihsan Institute of Central Java (Laziz Jateng) Pekalongan. The data obtained is secondary data in financial position reports, changes in managed assets, cash flow reports (receivables), and primary data obtained through measurement, recognition, distribution, and presentation interviews. Based on the research analysis results, it can be concluded that the process of measuring, recognizing, distributing, and presenting the Amil Zakat Al Ihsan Institution is in accordance with PSAK No. 109. However, the financial report of the Al Ihsan Amil Zakat Institution needs to be fully up to what is implemented by PSAK No. 109.
PENGARUH GOOD CORPORATE GOVERNANCE DAN FIRM SIZE TERHADAP PROFITABILITAS Lestari, Sri Indah; Dewi, Siska; Safitri, Anni; Sholikah, Mar’atus
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 7, No 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v7i1.5509

Abstract

This study aims to analyze the influence of the board of commissioners, audit committee, independent commissioners, institutional ownership, board of directors, and company size on the profitability of banking financial companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2022 period. The research sample comes from banking companies listed on the IDX during the 2019-2022 period. The datacollection technique in this study used a purposive sampling technique.The data were obtained from publicly available financial company reports with a population of 12 banking companies according to the criteria. Basedon the results of hypothesis testing it was found that the board ofcommissioners and ownership of financial companies have an influence on company performance, while the audit committee, independent commissioners, board of directors, and company size have no influence onfinancial company performance.
Analisis Kelayakan Sarana Prasarana Sekolah sebagai Upaya Peningkatan Mutu Sekolah Sholikah, Mar’atus
Journal of Office Administration : Education and Practice Vol. 2 No. 3 (2022): November
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/joaep.v2n3.p175-190

Abstract

Riset ini memiliki tujuan untuk mengetahui bagaimana tingkat kelayakan sarana prasarana dalam mempengaruhi mutu SMK Negeri 1 Kudus. Metode desktriptif dan evaluasi dengan model CIPP digunakan dalam penelitian ini. Dalam pengumpulan data, penelitian ini menggunakan observasi, wawancara, dan dokumentasi. Analisis data menggunakan interactive model oleh Miles dan Huberman. Hasil penelitian menemukan bahwa tingkat kelayakan sarana prasarana pada SMK Negeri 1 Kudus telah memenuhi standar Permendiknas Nomor 40 Tahun 2008 dengan keseluruhan nilai persentase sebesar 72,5% dan 83,44% atau dalam kategori layak. Kelayakan sarana prasarana sekolah sangat mendukung prestasi belajar siswa. Oleh karena itu, prestasi belajar dapat ditingkatkan melalui peningkatan sarana dan prasarana sekolah. Dengan demikian, kelayakan sarana prasarana sekolah mampu meningkatkan mutu sekolah.
Co-Authors Dewi, Siska Kusuma, Triana Hasty Lestari, Sri Indah Safitri, Anni Sari, Fangela Myas