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All Journal Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Jurnal Pajak dan Analisis Ekonomi Syariah
Shella Juniet Dubelta
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Analisis Rasio Keuangan Organisasi Pengelola Zakat: Studi Kasus Kota/Kabupaten Di Indonesia Shella Juniet Dubelta; Shopia Aulia Tasya; Sigit Trianto; Viki Anggrayani; Ersi Sisdianto
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.874

Abstract

Financial ratio analysis is one of the measuring tools that can be used to analyze the financial condition of an institution. This study aims to measure and analyze the financial performance of City and District Zakat Management Organizations (OPZ) in Indonesia for the period 2019 and 2020 based on the ratio of activity, efficiency, amil funds, liquidity and growth. The method used in this research is descriptive qualitative with calculations using OPZ Financial Ratios published by PUSKAS BAZNAS. The data used in this study is secondary data obtained from financial reports published on the website. There are 8 samples used in 2019 and 10 samples used in 2020 that fulfill the sample criteria. The results of the study based on the overall activity ratio seen from the average performance in both years were effective and good. In the efficient ratio, 2019 as a whole showed inefficient results, while 2020 showed efficient results. The ratio of amil funds in both years showed good performance. The overall liquidity ratio in 2020 showed good performance results compared to 2019. The growth ratio in 2020 showed good performance, while 2019 showed poor performance.
Faktor-faktor yang mempengaruhi Opini Audit Going Concern: Kualitas Audit, Manajemen Laba, dan Mekanisme Corporate Governance Shella Juniet Dubelta; Cris Kuntadi; Supaijo Supaijo
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 2 (2024): April : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i2.67

Abstract

The purpose of this research aims to determine the influence of Audit Quality, Profit Management, and Corporate Governance Mechanisms on Going Concern Audit Opinions. This article reviews the factors that influence Going Concern Audit Opinions, namely Audit Quality, Earnings Management, and Corporate Governance Mechanisms, a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Audit Quality influences Going Concern Audit Opinion; 2) Earnings Management influences Going Concern Audit Opinion; and 3) Corporate Governance mechanisms influence the Going Concern Audit Opinion.
Co-Authors Cris Kuntadi Ersi Sisdianto Shopia Aulia Tasya Sigit Trianto Supaijo Supaijo Viki Anggrayani