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PENGARUH INDEPENDENSI AUDITOR, ETIKA PROFESI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR Dea Angraeni; Cris Kuntadi
Jurnal Media Akademik (JMA) Vol. 2 No. 4 (2024): JURNAL MEDIA AKADEMIK Edisi April
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i4.271

Abstract

Kinerja auditor adalah kemampuan auditor untuk melakukan pemeriksaan pada keuangan di periode tertentu. Audit profesional independen, patuh pada etika profesi dengan integritas tinggi untuk menghasilkan audit yang akuntable dan dipercaya masyarakat umum. Artikel ini akan mereview pengaruh kinerja Auditor yaitu independensi auditor, etika profesi dan gaya kepemimpinan. Tujuan dari artikel ini adalah mengetahui pengaruh daripada antar variabel yang digunakan untuk penelitian berikutya. Hasil dari artikel literature review ini adalah :1) Independensi Auditor berpengaruh positif pada kinerja Auditor; 2) Etika Profesi berpengaruh positif terhadap kinerja Auditor; dan 3) Gaya Kepemimpinan berpengaruh positif terhadap kinerja Auditor.
ANALISIS RASIO KEUANGAN ORGANISASI PENGELOLA ZAKAT (BAZNAS) Afina Azzahra; Darma Sari; Dea Angraeni; Ersi Sisdianto
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 2 (2024): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i2.1196

Abstract

This study is targeted at analyzing and observing the financial performance of BAZNAS/National Amil Zakat Agency in Lampung from 2021-2023. This study uses efficiency, activity, development and amil fund ratios that are in line with the BAZNAS study. This study has quantitative data from BAZNAS Lampung financial data from 2021-2023. To collect data, we use documentation & observation using quantitative descriptive methods. Through the activity ratio analysis, it shows that the results are quite optimal, and BAZNAS is classified as good for storing and distributing Infaq, Zakat & Alms (ZIS) funds. The efficient ratio shows relatively optimal results even though the ratio of operating costs to mil rights and to the number of ammil rights is not optimal, but the ratio of storage, human resources and capital funds can be called optimal. Also the amil fund is classified as good. However, the development ratio shows results that are not optimal, whereas the development ratio of distribution and collection shows results that are not yet good.