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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 34 Documents
 1   2   3   4 
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.
Implementasi Upaya Pemerintah dalam Peningkatan Kesadaran Membayar Zakat Berdasarkan PSAK 109 pada Baznas Kota Pangkalpinang Hendarti Tri Setyo Mulyani; Yuni Iswanto
Budgeting: Jurnal Akuntansi Syariah Vol 4 No 1 (2023): Budgeting: Jurnal Akuntansi Syariah, Juni 2023
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.v4i1.3514

Abstract

Abstract-This research is a qualitative descriptive research whichaims to analyze the application of zakah and infaq/shadaqahaccounting at the BAZNAS Pangkalpinang City.The method of data collection in this research is a field researchthrough interview, observastion, and literature view. The interviewwas conducted with a leader of BAZNAS Pangkalpinang City andalso with the financing and executor reporting department andadministration.The result of this research shows that if not all the points of PSAK109 have been applied by BAZNAS Pangkalpinang City. Theincompatibility are in the recognition of non-cash infaq/shadaqah, theseperation of amil fund when muzaki determines mustahik and thedisclousure of various accounting policies in the notes of financialstatement.
Revitalisasi Pasar dan Lokasi Usaha: Dampaknya Terhadap Pendapatan Pedagang Di Pasar Mandala, Bandar Mataram Alip Aprianto; Carmidah Carmidah
Budgeting: Jurnal Akuntansi Syariah Vol 4 No 1 (2023): Budgeting: Jurnal Akuntansi Syariah, Juni 2023
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.v4i1.3535

Abstract

Revitalisasi merupakan upaya untuk menghidupkan kembali suatu kawasan atau bagian kota yang dulunya pernah hidup akan tetapi mengalami kemunduran. Lokasi usaha merupakan tempat dimana seseorang dapat mendirikan suatu usaha untuk melakukan kegiatan jual beli.Penelitian ini bertujuan untuk mengetahui pengaruh revitalisasi pasar dan lokasi usaha terhadap pendapatan pedagang di pasar Mandala Kecamatan Bandar Mataram. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Populasi dalam penelitian ini adalah keseluruhan pedagang yang ada dipasar. Teknik pengambilan sampel dalam penelitian ini menggunakan taknik Simple Random Sampling dengan jumlah sampel sebanyak 50 responden. Teknik pengambilan data menggunakan kuisioner yang telah diuji validitas dan realibilitasnya. Hasil dari penelitian ini dapat diketahui bahwa variabel revitalisasi pasar secara parsial memiliki pengaruh positif terhadap pendapatan pedagang. Kemudian untuk variabel lokasi usaha tidak berpengaruh terhadap pendapatan pedagang. Secara simultan revitalisasi pasar dan lokasi usaha berpengaruh positif terhadap pendapatan pedagang hal ini diketahui dari hasil uji F hitung. Hasil uji R Square didapat nilai 0,129 atau sebesar 12,9% yang berarti bahwa variabel (X1) dan (X2) memiliki pengaruh terhadap variabel (Y) sebesar 12,9% sedangkan sisanya dipengaruhi oleh variabel lain.
Analisis Perilaku Perantara Penjualan Sapi Dalam Perspektif Selling Syariah Di Desa Purbosembodo Kecamatan Metro Kibang Kabupaten Lampung Timur Arinta Rahma Sari; Misfi Laili Rohmi
Budgeting: Jurnal Akuntansi Syariah Vol 4 No 1 (2023): Budgeting: Jurnal Akuntansi Syariah, Juni 2023
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.v4i1.3537

Abstract

Penelitian ini berlokasi di Desa Purbosembodo, Kecamatan Metro Kibang, Kabupaten Lampung Timur. Penelitian ini di lakukan karena adanya dugaan yang timbul terkait hal-hal yang bertentangan dengan prinsip syariah sehingga peneliti ingin mengkaji lebih jauh serta menganalisis faktor yang mendasari perilaku para blantik tersebut. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kualitatif lapangan (field research). Teknik pengumpulan data melalui wawancara langsung kepada blantik dan konsumen. Adapun uji keabsahan yang digunakan pada penelitian ini yaitu dengan menggunakan tenik pengujian konfirmability dan teknik analisa data kualitatif yang digunakan pada penelitian ini dilakukan menggunakan model analisis data menurut Miles dan Huberman. Hasil penelitian mununjukkan bahwa indikator selling syariah yang dipenuhi blantik sapi yaitu menjual barang yang halal dan berkualitas; mengambil keuntungan dengan sewajarnya; saling menguntungkan kedua belah pihak; bersikap murah hati kepada pembeli; memandang pesaing adalah mitra; tidak menawarkan barang yang sama kepada pembeli. Namun ada dua indikator yang tidak dapat dipenuhi yaitu niat karena Allah serta berperilaku jujur dan amanah. Perilaku yang dilakukan oleh blantik tersebut didorong oleh faktor eksternal dan faktor individu. Faktor eksternal berupa adanya dorongan dari pihak keluarga dan faktor individu yang mempengaruhi para blantik tidak melakukan perilaku sesuai akhlak penjualan syariah yaitu karena minimnya pengetahuan dan pendidikan tentang penjualan syariah.
Kontribusi Unit Usaha Pesantren dalam Meningkatkan Kemandirian Ekonomi Pesantren Diah Ayu Septianingsih; Misfi Laili Rohmi
Budgeting: Jurnal Akuntansi Syariah Vol 4 No 1 (2023): Budgeting: Jurnal Akuntansi Syariah, Juni 2023
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.v4i1.3538

Abstract

Islamic boarding schools are one of the Islamic educational institutions. Initially, pesantren were traditional in nature to study Islamic religious knowledge as a way of life (Tafaqquh Fi Al-din) which emphasized the importance of morality in society, but were also institutions that created superior human resources and were able to create independence. In line with this, the Baitunnur Islamic Boarding School is a pesantren that not only provides education in the religious field, but also provides educational knowledge in the economic field by teaching entrepreneurship. The Baitunnur Islamic Boarding School has four business units, namely the santri convection, the santri cooperative, the gallon depot, and the santri barbershop. This type of research is field research (Field Research) conducted at the Baitunnur Tanggulangin Punggur Islamic Boarding School, Central Lampung. Sources of data in this study are primary data sources, namely from old foundations, business unit managers, students and alumni who participate in entrepreneurial activities and secondary data sources in the form of books, journals and documents relevant to research. Meanwhile, data collection techniques used observation, interviews, and documentation. The data validity guarantee technique uses the comfirmability method. The data analysis technique is through data reduction, data presentation, as well as verification and drawing conclusions. Based on the results of research conducted by researchers regarding the Role of Islamic Boarding School Business Units in Islamic Boarding School Economic Independence at Baitunnur Tanggulangin Punggur Central Lampung, it can be concluded that the role of business units in Islamic boarding schools' economic independence at Baitunnur Islamic Boarding School has been going well. This can be seen from the Islamic boarding schools that provide a forum for students to develop their skills to build a business or business, provide job opportunities through business unit activities and continue to fulfill and carry out Islamic boarding school activities even though they are not assisted by donors.
Pengaruh Kinerja Keuangan Perusahaan Terhadap Harga Saham Syariah (Studi Perusahaan Manufaktur Yang Terdaftar Di Jakarta Islamic Index (JII) Periode 2017 – 2021) Andi Fatma Wati; Agus Triyono; Marheni Marheni
Budgeting: Jurnal Akuntansi Syariah Vol 4 No 1 (2023): Budgeting: Jurnal Akuntansi Syariah, Juni 2023
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.v4i1.3552

Abstract

Menilai kinerja keuangan dimata para calon investor perlu mengetahui kinerja keuangan sehingga calon investor akan tertarik untuk membeli saham yang ditanamkan oleh perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio, Debt to Equity Ratio, Price Earning Ratio, Economic Value Added, dan Market Value Added terhadap Harga Saham Syariah pada perusahaan Manufaktur yang terdaftar di Jakarta Islamic Index Tahun 2017-2021. Dalam penelitian ini menggunakan jenis penelitian yang bersifat kuantitatif deskriptif dengan jenis data sekunder.
Pengaruh Persepsi Mahasiswa Mengenai Uang Elektronik Terhadap Minat Menggunakan Aplikasi DANA Lita Selvia; Nur Syamsiyah
Budgeting: Jurnal Akuntansi Syariah Vol 4 No 2 (2023): Budgeting: Jurnal Akuntansi Syariah, Desember 2023
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.v4i2.3662

Abstract

DANA or Indonesian Digital Wallet is an application-based digital payment service, where the application is available for the Android platform. The DANA application has many advantages that have been integrated with the Ministry of Home Affairs' Dukcapil (Civil Registry) system, but with the various advantages that the DANA application has, there are still many students who have not used the DANA application. For this reason, researchers want to study more about students' perceptions of electronic money on their interest in using the DANA application. This research uses quantitative methods. The analysis technique used is simple linear regression analysis. Data collection techniques using the questionnaire method as many as 67 respondents and the documentation method. The technique used in this research uses proportional random sampling technique. Proportional random sampling is said to be proportional, meaning that the sampling technique must be balanced in each stratum. Random means taking subjects randomly, so that each subject is considered the same. Where each class of members of the population can be selected randomly to become the research sample, by taking representatives from each class selected randomly, namely by lottery. The result of this study is that there is an influence on students' perceptions of electronic money on interest in using the DANA application with the results (t-test) obtained t_count 6.811 > t_table 1.997, while a significance value of 0.000 <0.05. (H_o is rejected and H_adi accepted). So it can be interpreted that students' perceptions of electronic money have a significant effect on interest in using the DANA application.

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