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Budgeting: Jurnal Akuntansi Syariah
Published by IAIN Syaikh Abdurrahman Siddik Bangka Belitung
ISSN : -     EISSN : 28100301     DOI : https://doi.org/10.32923/bdg.v4i2
Core Subject : Religion, Education, Social,
Religion Education Social Sciences
Budgeting: Jurnal Akuntansi Syariah specializes in Islamic accounting, financial accounting, audit accounting, tax accounting, public sector accounting, capital market, investment, management and sharia business and is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines with various approaches of normative, philosophy, history, sociology, anthropology, theology, psychology, economics and is intended to communicate the original researches and library research on the subject.
Arjuna Subject : Umum - Umum
Articles 5 Documents
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Search results for , issue "Vol 3 No 2 (2022): Budgeting: Jurnal Akuntansi Syariah, Desember 2022" : 5 Documents clear
Statistika Deskriptif Data Beban Operasional dan Pendapatan Operasional (BOPO) dalam Kinerja Bank Umum Syariah (BUS) Tahun 2019 – 2022 Muhammad Nurdin
Budgeting: Jurnal Akuntansi Syariah Vol 3 No 2 (2022): Budgeting: Jurnal Akuntansi Syariah, Desember 2022
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v3i2.2779

Abstract

Bank menjadi salah satu alternatif jasa keuangan yang sangat di butuhkan dalam lingkungan masyarakat, khusunya dalam menghimpun dana masyarakat baik dalam bentuk simpanan maupun pinjaman. Kapasitas jasa pelayanan perbankan terkahadap kepuasan nasabah menjadi planning utama sebuah bank dalam menjaga kepercayaan nasabah, oleh karena itu bank terus memunculkan produk dan inovasi baru salah satunya peningkatan kinerja pada bank umum syariah. Peningkatan kinerja ini dapat di lihat dari besarnya profitabilitas perbankan syariah sehingga kuantitas usaha dapat terjaga. Salah satu profitabilitas yang akan di teliti adalah BOPO dan populasi yang akan di gunakan sebagai sampel penelitian adalah data statistik BOPO dalam kinerja keuangan bank umum syariah mulai dari Januari tahun 2019 sampai bulan April tahun 2022. Data yang digunakan sebagai penelitian adalah data kuantitafif sekunder yang berasal dari website Otoritas Jasa Keuangan (OJK) dengan menggunakan metode analisis statistika deskriptif.
Efektivitas Penerapan Project Based Learning (PjBL) dalam Perkuliahan Statistika pada Prodi Akuntansi Syariah Ditinjau dari Hasil Belajar Mahasiswa Fahita Faradila
Budgeting: Jurnal Akuntansi Syariah Vol 3 No 2 (2022): Budgeting: Jurnal Akuntansi Syariah, Desember 2022
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v3i2.2792

Abstract

Tujuan penelitian ini dilaksanakan adalah untuk mengetahui efektifitas pembelajaran menggunakan model Project Based Learning (PjBL) atau pembelajaran berbasis proyek terhadap hasil belajar mahasiswa dalam perkuliahan Statistik. Penelitian ini menggunakan desain quasi experiment dengan rancangan Nonequivalent (Pretest-Posttest) Control Group Design. Populasi penelitian adalah mahasiswa yang telah memprogram rencana studinya untuk memilih mata kuliah Statistik pada Program Studi Akuntansi Syariah FSEI IAIN SAS Babel Semester Ganjil Tahun Akademik 2022-2023. Sampel menggunakan teknik purposive sampling dan membagi kelas eksperimen dan kelas kontrol. Data penelitian dikumpulkan melalui instrumen tes kemampuan pemahaman materi. Hasil penelitian menunjukan rata-rata hasil belajar mahasiswa pada kelas eksperimen sebesar 66,88 yang lebih tinggi jika dibandingkan dengan kelas kontrol, yang hanya mencapai 60,62. Hasil analisis uji statistik yaitu uji Paired sample t-test menyatakan siginifikansinya adalah 0,001 yang nilainya kurang dari signifikansi standar yaitu 0,05 sehingga efektivitas hasil belajar mahasiswa setelah diterapkan model pembelajaran berbasis proyek PjBL lebih baik jika dibandingkan dengan sebelum model diterapkan. Namun, hasil uji Independent sample t-test menyatakan bahwa nilai Sig. (2-tailed) adalah 0,164 yang nilainya lebih dari signifikansi standar yaitu 0,05 yang dapat disimpulkan bahwa rata-rata hasil belajar mahasiswa pada kelas eksperimen (yang diterapkan model pembelajaran berbasis proyek PjBL) tidak memiliki perbedaan yang signifikan dengan kelas konvensional.
PENGELOLAAN SISTEM KEUANGAN DAERAH DENGAN ACTUAL USAGE DENGAN PELATIHAN OPERATOR SISTEM INFORMASI PADA PEMERINTAH PROPINSI BANGKA BELITUNG Marheni Marheni; Imam Alfikri Pratama
Budgeting: Jurnal Akuntansi Syariah Vol 3 No 2 (2022): Budgeting: Jurnal Akuntansi Syariah, Desember 2022
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v3i2.2845

Abstract

This study aims to examine and analyze the significant effect of personal information system technical skills, system user training on the adoption of actual usage services and SIMDA performance in the Bangka Belitung provincial government. This research was an explanatory research The population taken in this study were SIMDA operators (OPD Regional Apparatus Organizations) in the Bangka Belitung Provincial Government as many as 62 people. Data analysis technique using path analysis Based on the results of the study, it can be concluded that: 1) The ability of personal information system techniques has a significant effect on SIMDA performance. The better the personal technical ability, the better SIMDA's performance; 2) System user training has no effect on SIMDA performance. Less than optimal training does not improve SIMDA performance; 3) Personal information system technical capabilities for the Adoption of SIMDA Actual Usage services; 4) Increasing operator capabilities will increase the adoption of SIMDA Actual Usage services; 5) System user training has no effect on SIMDA performance. Less than optimal training does not increase the adoption of SIMDA Actual Usage services and 6) Adoption of SIMDA Actual Usage services has a significant effect on SIMDA performance. The better the adoption of the Actual Usage service, the better SIMDA performance.
MATEMATIKA DALAM KEUANGAN SYARIAH Reka Meilani
Budgeting: Jurnal Akuntansi Syariah Vol 3 No 2 (2022): Budgeting: Jurnal Akuntansi Syariah, Desember 2022
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v3i2.2846

Abstract

Mathematical modeling plays a major role in various disciplines. The contribution of mathematical modeling is not only attached to the concepts of general sciences, such as conventional economics and finance, but also includes Islamic sciences, such as Islamic economics and finance. This study aims to reveal the role of mathematics in the development of Islamic economics and finance. This study uses a qualitative approach in the form of library research. The results of the discussion are expressed through the ideas described in two general information, namely: (1) The results of the analysis of mapping studies on mathematical models in Islamic economics and finance, and (2) an explanation of several examples of mathematical models applied in economic theories and Islamic finance. From the results of this study, it was found that the number of publications on the development of mathematical models in Islamic economics and finance research from 1980-2020 experienced a significant increase and also began to have a high impact on other research. In addition, the development of mathematical models in solving Islamic economic and financial problems is also a trend in current research. An example is research on the development of mathematical models on the concept of profit-sharing financing and the concept of zakat.
AKUNTANSI LINGKUNGAN SEBAGAI STRATEGI PENGELOLAAN LINGKUNGAN DAERAH WISATA BANGKA BOTANICAL GARDEN (BBG) PANGKALPINANG Zakia Ayu Lestari
Budgeting: Jurnal Akuntansi Syariah Vol 3 No 2 (2022): Budgeting: Jurnal Akuntansi Syariah, Desember 2022
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v3i2.2847

Abstract

The purpose of this study was to explore Environmental Accounting as a management strategy for the Bangka Botanical Garden (BBG) tourist park. BBG is one of the artificial-based natural tourism (processed from former mining areas), which has attracted many tourists to visit. However, with the increasing image of BBG in Bangka Belitung, of course, it will also increase the number of tourists visiting BBG, both tourists from the Bangka Belitung Islands Province itself, as well as from outside. An increase in the number of tourists will also have an impact, both positive and negative impacts. So it needs proper management so that BBG can become a sustainable natural tourism area. This study uses a qualitative method with data collection through the distribution of questionnaires in the form of questionnaires, observations, and collection of related documents which are then analyzed. The results of this study are to find out that environmental accounting is the right strategy in managing the BBG tourism environment.

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