cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yolanda Pratami
Contact Email
yolandapratami3@eco.uir.ac.id
Phone
+6285231505599
Journal Mail Official
jafar@journal.uir.ac.id
Editorial Address
Jl. Kaharuddin Nst No.113, Simpang Tiga, Kec. Bukit Raya, Kota Pekanbaru, Riau 28284
Location
Kota pekanbaru,
Riau
INDONESIA
Journal of Islamic Finance and Accounting Research (JAFAR)
Published by Universitas Islam Riau
ISSN : 29634504     EISSN : -     DOI : https://doi.org/10.25299/jafar.2024.16531
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
Journal of Islamic Finance and Accounting Research (JAFAR) professionally managed and published by UIR PRESS in helping academics, researchers, and practitioners to disseminate their research results. UIR PRESS is a consortium in the field of social and applied sciences that plays an active role in developing the field of study following the Dikti guidelines, related to journal management which is one of the authorities of scientific organizations with research. Therefore, this journal exists in order to carry out this task.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol. 1 No. 2 AGUSTUS (2022): JAFAR 2022" : 6 Documents clear
ANALISIS PENERAPAN AKUNTANSI PADA TOKO OLEH-OLEH MAKANAN KHAS RIAU DI PEKANBARU Dian Saputra; Dian Tri Ramadhani
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 2 AGUSTUS (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.8786

Abstract

The study was conducted in the city of Pekanbaru. With regard to this research, the object is a souvenir entrepreneur typical of Riau food (oleh-oleh makanan khas Riau). The problem raised in this study is how the application of accounting carried out by riau food souvenirs in Pekanbaru and its conformity with basic concepts and accounting principles. The purpose of this research is to find out the suitability of the application of accounting carried out by riau food souvenirs in Pekanbaru with basic concepts and accounting principles. There are two types of data used in this study, Primary and Secondary data. The methods of data collection in this study are structured interviews, documentation and observations. While the data analysis technique used is Descriptive analysis. Based on the results of research and discussion that has been outlined, the application of accounting in riau food souvenirs in Pekanbaru has not been in accordance with basic concepts and accounting principles.
PENGARUH AKUNTABILITAS PENGELOLAAN KEUANGAN DANA DESA DAN PEMBERDAYAAN MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT NAGARI KECAMATAN LINTAU BUO SUMATERA BARAT Ollavia Edri; Yusrawati; Siska
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 2 AGUSTUS (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.10281

Abstract

This study aims to determine the effect of accountability for village fund financial management and community empowerment on the welfare of the Nagari community, Lintau Buo District. This research is a descriptive study with a quantitative approach, using multiple linear regression analysis using SPSS version 16. The population in this study were all Nagari Devices and Community Leaders in Lintau Buo District and sampling using purposive sampling technique with 44 respondents. The results of the test are that the accountability of village fund financial management has a positive and significant effect on the welfare of the Nagari community and community empowerment positively and significantly on the welfare of the Nagari community.
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA PADA NAGARI PANYALAIAN KECAMATAN X KOTO SUMATERA BARAT Nina Nursida; Shierly Tiara Princessa; Zulhelmy
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 2 AGUSTUS (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.10292

Abstract

Penelitian ini bertujuan untuk mendeskripsikan dan menjelaskan akuntabilitas dan transparansi pengelolaan dana desa yang ada di Nagari Panyalaian. Jenis penelitian yang digunakan bersifat deskriptif kualitatif. Data dikumpulkan dengan melakukan observasi, wawancara mendalam dengan beberapa informan terkait, dan dokumentasi. Selanjutnya data di analisis melalui tiga tahapan, yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menunjukan bahwa Pengelolaan Dana Desa di Nagari Panyalaian sudah akuntabel, tetapi belum optimal pada tahap pertanggungjawaan, pemerintah nagari menyampaikan laporan pertanggungjawaban realisasi pelaksanaan APBNagarinya pada bulan maret, yang mana seharusnya dalam penyampaian laporan pertanggungjawaban tersebut paling lambat satu bulan setelah akhir tahun anggaran. Kemudian untuk Transparansi Pengelolaan Dana Desa di Nagari Panyalaian belum transparan, karena tidak terdapat papan informasi yang menjelaskan tentang kas masuk serta kas keluar dalam menyelenggarakan kegiatan pengelolaan keuangan desa.
PENGARUH KOMPETENSI SDM DAN PENERAPAN SIA TERHADAP KUALITAS LAPORAN KEUANGAN Emkhad Arif; Zelnita Aulia Fitri
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 2 AGUSTUS (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.10329

Abstract

The purpose of this study was to determine the effect of human resource competence and the application of accounting information systems on the quality of financial reports for small and medium enterprises. This research was conducted in Siak and Kandis Districts. The types of data used in this study are primary data and secondary data. Primary data is data obtained by quesioners with business employees or business owners who handle the preparation of financial statements. Secondary data is data obtained from documents and reports related to research. Data collection techniques used are interviews, questionnaires and documentation. While the data analysis technique is multiple linear regression analysis. The results showed that the variable of human resource competence had a significant effect on the quality of the financial statement of small and medium enterprises, while the application of an accounting information system had a significant effect on the quality of financial reports and the competence of human resources and the application of an accounting information system had a significant on the quality of business financial statement small and medium.
ANALISIS FINANCIAL DISTRESS MENGGUNAKAN METODE ALTMAN, SPRINGATE, ZMIJEWSKI DAN INTERNAL GROWTH RATE PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Poppy Camenia Jamil; Iffa Vadilla As’ad
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 2 AGUSTUS (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.10332

Abstract

Telecommunications service providers are competing to get clients to utilize their services due to the rapid advancement of technology. If, on the other hand, the company is unable to compete, it will go bankrupt. The Altman Z-score, Springate, Zmijewski, and Internal Growth Rate models were used to determine the probability of bankruptcy in telecommunications businesses listed on the BEI. This research uses descriptive analysis method with quantitative approach. The population in this study were telecommunication companies listed on the Indonesia Stock Exchange by using purposive sampling method to obtain 5 telecommunication companies, namely PT Bakrie Telcom Tbk, PT XL Axiata Tbk, PT Smartfren Tbk, PT Indosat Tbk, and PT Telkomunikasi Indonesia Tbk. Data were analyzed using Altman, Springate, Zmijewski, and Internal Growth Rate methods. The results showed that of the five most consistently good companies overall, PT Telekomunikasi Indonesia, three could still be said to survive, and one company (PT Bakrie Telcom) was declared to be in a state of crisis or financial difficulty.
PENGARUH TINGKAT PENDIDIKAN, PENGETAHUAN AKUNTANSI, UMUR USAHA DAN SKALA USAHA PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) TERHADAP PENGGUNAAN INFORMASI AKUNTANSI DI KECAMATAN SENAPELAN Karin; Abrar
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 2 AGUSTUS (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.10378

Abstract

This study aims to determine the effect of education level, accounting knowledge, business age and business scale of micro, small and medium enterprises (MSMEs) on the use of accounting information in Senapelan District. The method used in this research is simple random sampling. The type of data used is primary data. Data collection carried out in this study is the distribution of questionnaires. The sample of this study consisted of 74 businesses. Data processing was carried out using SPSS version 21 program tools. The research model used by the researcher was multiple linear regression analysis. Based on the results of the tests carried out, it was concluded that the level of education, accounting knowledge, business age and business scale had a significant effect on the use of accounting information on MSMEs in Senapelan District.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol. 3 No. 1 FEBRUARI (2024): JAFAR 2024 Vol. 2 No. 2 AGUSTUS (2023): JAFAR 2023 Vol. 2 No. 1 FEBRUARI (2023): JAFAR 2023 Vol. 1 No. 2 AGUSTUS (2022): JAFAR 2022 Vol. 1 No. 1 FEBRUARI (2022): JAFAR 2022