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All Journal EKSYA: Jurnal Ekonomi Syariah Jurnal Manajemen, Bisnis dan Kewirausahaan Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis
Khairiyani
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Economics, Econometrics & Finance

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Journal : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi

 1 
PENGARUH LATAR BELAKANG PENDIDIKAN, LAMA USAHA DAN UKURAN USAHA TERHADAP KUALITAS LAPORAN KEUANGAN UMKM Rika, Rika Rahmadani; Rafidah; Khairiyani
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 2 (2022): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v2i2.146

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh parsial dan simultan latar belakang pendidikan, lama usaha, dan ukuran usaha terhadap kualitas laporan keuangan UMKM. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kuantitatif, Pengambilan sampel dilakukan dengan menggunakan teknik random sampling Jumlah responden mencapai 100 orang. Hasil penelitian ini menunjukkan bahwa latar belakang pendidikan, lama usaha dan ukuran usaha secara simultan berpengaruh positif signifikan terhadap kualitas pelaporan keuangan UMKM. lama usaha dan ukuran usaha memiliki pengaruh positif tetapi tidak signifikan terhadap kualitas laporan keuangan. Dan latar belakang pendidikan memiliki pengaruh positif yang signifikan terhadap kualitas laporan keuangan.
PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN INTERNAL CONTROL TERHADAP FRAUD PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2020. Addiarrahman; Khairiyani; Devita Indah Sari
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 3 (2022): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v2i3.159

Abstract

This study aims determine the effect of Islamic corporate governnace and internlal control on fraud in Islamic comercial banks in Indonesia for the 2016-2020 period. This study uses the independent variable Islamic Corporate Governance by using two indicators, namely the Sharia Supervisory Board and the Board of Directors and Internal Control. While the dependent variable is Fraud. Secondary data is used in this study. This study uses a quantitative approach and uses Panel Data Regression Analysis, Model Testing, Classical Assumption Test, Hypothesis Testing and using the Eviews 8 application. The results of this study show that the Sharia Supervisory Board, Board of Directors and Internal Control have an effect on Fraud . Then the results of the Coefficient of Determination test show that the Adjusted R-square value is 51%, meaning that fraud can be explained by the sharia supervisory board, the board of directors and internal control by 51% and the remaining 40% is explained by other variables. Keywords: Islamic Corporate Governance, Internal Control, Fraud, Islamic Commercial Bank.
PENGARUH FEE AUDIT, AUDIT TENURE DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT SYARIAH PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEKS TAHUN 2016–2020 Agustina Mutia; Khairiyani; Ratih Kumala Dewi
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 3 (2022): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v2i3.186

Abstract

Shariah audit quality is all the possibilities where when the auditor audits the client's financial statements they can find violations or fraud that occur in the reporting system that is not in accordance with accounting principles and Islamic principles. The purpose of this study was to determine and examine audit fees, audit tenure and company size on sharia audit quality in companies listed on the Jakarta Islamic Index. The population in this study are companies listed on the Jakarta Islamic Index from 2016-2020. Sampling using purposive sampling method in accordance with the criteria for the determination of the sample. The number of samples used in this study were 40 samples with 8 companies and 5 years of research period. The analysis used is logistic regression analysis. The results of the study show that the coefficient of determination has a value of 0.240 or 24%, which means that audit quality can be explained by the three variables by 24%, while the rest is influenced by other variables outside the study. The results also show that the audit fee variable and firm size have no effect on audit quality, while the audit tenure variable has a negative coefficient on sharia audit quality. Keywords: Audit Fees, Audit Tenure, Company Size, Sharia Audit Quality
THE EFFECT OF ACTIVITY RATIOS ON NET INCOME IN THE LIST OF SHARIA SECURITIES FOR THE 2018-2020 PERIOD: PENGARUH RASIO AKTIVITAS TERHADAP LABA BERSIH DI DAFTAR EFEK SYARIAH PERIODE 2018-2020 Regita Suci Amelda; Mellya Embun Baining; Khairiyani
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 3 (2022): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v2i3.191

Abstract

Skripsi ini bertujuan untuk mengetahui pengaruh perputaran aset tetap, perputaran total aset, perputaran persediaan, perputaran modal kerja terhadap laba bersih di daftar efek syariah periode 2018-2020. Penelitian ini dilakukan di perusahaan syariah sektor industri barang konsumsi. Penelitian ini menggunakan variabel independen yaitu perputaran aset tetap, perputaran total aset, perputaran persediaan, perputaran modal kerja dan variabel dependennya yaitu laba bersih. Data yang digunakan dalam penelitian ini menggunakan data sekunder yaitu berupa laporan keuangan perusahaan syariah yang terdaftar di daftar efek syariah sektor industri barang konsumsi periode 2018-2020. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial perputaran aset tetap, perputaran total aset, perputaran persediaan, perputaran modal kerja berpengaruh positif signifikan terhadap laba bersih. Penelitian ini juga menunjukkan secara simultan perputaran aset tetap, perputaran total aset, perputaran persediaan, perputaran modal kerja berpengaruh secara bersama-sama terhadap laba bersih.
PEMBERIAN UPAH BURUH TANI KELAPA SAWIT DI DESA KERITANG KECAMATAN KEMUNING KABUPATEN INDRAGIRI HILIR DALAM PERSPEKTIF EKONOMI SYARIAH Silvi Handayani; Abd. Malik; Khairiyani
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 2 (2023): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v3i2.257

Abstract

The purpose of this study to: (1) find out how the wage system for oil palm farm workers is (2) to determine welfare in the view of Islamic economics (3) to find out whether the given household can meet the needs of oil palm farm workers. This study uses a qualitative method. Methods of collecting data through interviews, observation, and documentation. The population in this study were farm laborers and farmers in the village of Keritang who found 30 people. The results show that the wage system used in Keritang Village uses a piece rate system. Pricing in the view of Islamic economics is in accordance with Islamic principles. However, offering gifts that have not been able to fulfill the eligibility, because the life that has been set has not been able to meet the needs of farm workers. The provision of wages has also not been able to meet the needs of life and has not been able to improve the welfare of the families of the farm workers.
Pengaruh Ukuran Perusahaan, Profitabilitas Dan Umur Perusahaan Terhadap Audit Delay (Studi Kasus Pada Perusahaan Jakarta Islamic Indexs Tahun 2018-2020) Sissah Sissah; Khairiyani; Ica Monalisa
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 3 (2023): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v3i3.279

Abstract

Audit delay is the number of days required by the auditor to complete the audit work as measured from the closing date of the company's books, which is December 31 until the issuance of the audited financial statements. This study aims to empirically examine the effect of firm size, profitability and firm age on audit delay in the Jakarta Islamic Index companies in 2018-2020. for Sampling using purposive sampling method according to the criteria of the determination of the sample. The number of samples used in this study was 54 samples with 18 companies and 3 years of research period. This research is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The software used for data processing is SPSS version 21. The results show the determinant coefficient has a value of 0.011 or 11%, while the rest is influenced by other variables outside the study. The results of this study indicate that partially firm size, profitability and firm age have no effect on audit delay. This study also shows that simultaneously firm size, profitability and firm age have no effect on audit delay.
Co-Authors Abd. Malik Addiarrahman Agustina Mutia Devita Indah Sari Friska Fadhila Hardi , Eja Armaz Ica Monalisa Irwansyah, Abdulrahim Mellya Embun Baining Muassarah , Ainatul Novi Mubyarto Rafidah Ratih Kumala Dewi Regita Suci Amelda Rika, Rika Rahmadani Silvi Handayani Sissah Sissah