Peranan Pengendalian Internal Persediaan Terhadap Pengelolaan Persediaan Barang Dagang Pada Toserba Berkah Baru Cibadak

Toserba is a trading company that sells various types of merchandise which would be vilnerble to things that are detrimental to the company. This research was conducted as still found the accumulation of goods and loss off goods in stores, and that could harm the company. The study ains to determine how the role of the effectiveness of internal control treasury inventory management. Variable used in the study conducted by researches in the internal control of inventory as the independent variable and management of merchandise supplies as the variable dependent. The respondents in this study were all employes of Toserba berkah Baru Cibadak, from 32 questionnairs that were distributed, it obtained 32 questionnaires that is used in data processing. The data analysis that is used in this study SPSS 22.0 for windows. The method of this study is using qualitative method with descriptive associative. Partialy with t test for the effectiveness of internal control of inventory to management of merchandise supplies has t value 5,037 > 2,042. With the test results to the coefficient of determination equal 88,3%. Which means that internal control are able to influence ang explain the management of merchandise supplies by 88,3% and 11,7% influence by other faction not examined by researchers

Financial Performance analysis on Financial Technology of Islamic Banking in Indonesia

This research aims to analyze the effect of financial performance on financial technology in Islamic banking Indonesia. The measurement method used in this research the percentage of income derived from the financial technology in the financial statements presented in Islamic banking registered with the Financial Services Authority (OJK). The data used is secondary data obtained from the annual financial statements. Population in this research Islamic banking in Indonesia period 2016-2020. The sampling method in this research using purposive sampling method. The number of samples obtained is 60 samples. The data analysis used is the classical assumption test and multiple linear regression analysis. The method analysis data using SPSS version 25. The results of the analysis that has been carried out in this research, it shows that Return on Assets (ROA), Profit, and BOPO have a significant effect on financial technology in Islamic banking. Meanwhile, cash ratio and debt to equity ratio have no significant effect on financial technology but do contribute to the development of financial technology in Islamic banking in Indonesia. This research produces factors that influence the improvement of financial technology in Islamic banks in Indonesia. This research is the first research that examines the influence of financial performance on financial technology which has never been done before. The difference between this study and previous research are that the selected variables are a comparison of the results of previous studies that have a significant effect and there are variables that have not been studied by previous research and the sample period used is different from previous research is 2016 to 2020. Related on the difficulty of knowing the amount of financial technology through financial reports and there are banks that do not report the complete data needed for research

Analysis of sharia accounting implementation in BMT (Baitul Maal wat Tamwil) Alif Yogyakarta / Asri Noer Rahmi, Wiwi Idawati and Marissa Grace Haque-Fawzi

This study aims to analyze the implementation Sharia Accounting at BMT Alif Yogyakarta, from the financial reporting presented by BMT Alif, it can be seen the financial reporting system used and applied by BMT Alif Yogyakarta. Is it in accordance with the application of Sharia accounting in Indonesia and guided by PSAK (guidelines for financial accounting standards) 101 issued by the Indonesian Experts Accountants (IAI).This study uses a comparative descriptive research methodology, which is a quantitative method obtained from the financial statements presented and qualitative methods based on the results of the finance division interview at BMT Alif Yogyakarta. The results findings that BMT Alif Yogyakarta understands the standards of Sharia accounting applications in Indonesia and have implemented sharia accounting financial statement, this can be seen from the implementation of financial reporting and also appropriate financial reporting standards, in accordance with applicable PSAK 101. This can be seen from the financial reporting presented. Financial statements in the form of balance sheets, income statements, cash flow statements, retained earnings reports (equity), reports on changes in limited investments, and the separation of reports on sources and uses of zakat funds and social funds, reports on sources and uses of qardh funds and notes to financial statements

LITERASI KEUANGAN MELALUI PENDEKATAN EDUKATIF DAN PARTISIPATIF

Bank Syariah merupakan bank yang mendasarkan pada prinsip- prinsip Syariah. Prinsip- prinsip Syariah tersebut wajib senantiasa dipatuhi oleh Bank Syariah mulai dari pendirian hingga dengan operasionalnnya, tercantum pula dalam perihal ini permodalan Bank Syariah. Berkaitan dengan permodalan, modal Bank Syariah tidak boleh berasal dari sumber yang diharamkan secara Syariah, sebab perihal itu nanti hendak menimbulkan bercampurnya suatu yang haram dengan yang halal. Suatu yang halal wajib secara tegas dipisahkan dengan yang haram, demikian pula kebalikannya. Penelitian ini menggunakan data sekunder sebagaisumbernya. Data sekunder adalah   data   yang   diperoleh   dari   sumber yang sudah ada.  Dalam pengumpulan data peneliti menggunakan teknik library research (studi   kepustakaan)

Analisis pelaksanaan akad mudarabah dalam pembiayaan industri kecil dan sederhana di Bank Syariah Mandiri Jakarta, Indonesia / Asri Noer Rahmi

Disertasi ini membincangkan tentang teori akad al-mudarabah dalam pembiayaan Industri kecil dan sederhana seperti yang dikembangkan oleh para fuqaha klasik dalam penulisan fiqh mereka dan aplikasinya dalam amalan Bank Islam iaitu Bank Syariah Mandiri Jakarta, Indonesia. Al-muÌÉrabah ialah akad perkongsian antara pemodal dan usahawan untuk melakukan sesuatu pelaburan yang halal dan menguntungkan, keuntungan dari pelaburan akan diagihkan di antara kedua-dua pihak berdasarkan persetujuan bersama-sama semasa akad dan jika ada kerugian ditanggung oleh pemodal dengan syarat kerugian itu tidak disebabkan oleh kecuaian dan sikap tidak amanah usahawan dalam al-mudarabah. Bank Syariah Mandiri ini juga beroperasi menggunakan prisnip Syariah seperti al-wadiah, al-mudarabah, al-istisna, bay’ al-salam, al-ijarah dan sebagainya dalam operasi, pembiayaan dan perkhidmatan. Dalam kajian ini didapati bank ini mengamalkan prinsip al-mudarabah dalam operasi akaun deposit dan pembiayaannya yang selari dengan syariah

EFEKTIVITAS PENERAPAN ANDRAGOGI DALAM PROGRAM EDUKASI INDEKS ZAKAT NASIONAL (IZN)-BAZNAS

Abstract: The study aims to analyze the effectiveness of Adragogy implementation of National Zakat Index (NZI) by National Zakat Board (BAZNAS)’s socialization. This descriptive qualitative-explorative analysis took In-depth interviews to BAZNAS and lecturers for getting primary data. Secondary data obtained through the Desk Study in the form of exploration of references from various scientific sources. The results of the study are: Firstly, The practice of andragogy in various countries has different focus depend on the objectives to be achieved; Secondly, Public literacy and zakat stakeholders increases along with the zakat conscious movement by BAZNAS; Thirdly, The adoption of Andragogy in the education of NZI has a tendency to Bloom's Taxonomy Cognitive Domain. Discussions and recommendations based on the results of the research in the form of: First, Andragogy learning theory in general is still a concern with attention to systematics, stages and rules that need to be obeyed; Second, The application of Andragogy in the process of education of NZI is effective but still needs to increase creativity by utilizing the media of IT sophistication which also targets the focus on millenials person and extends the scope of objects to unreached areas; Third, the authors propose a new scheme in the form of the National Zakat-Wakaf Integration Index (NZWI) model as a form of synergy between zakat and waqf involving two government boards namely BAZNAS and Indonesian Waqf Agency (BWI) for higher success in the future. Keywords: Andragogy, Efectiveness, National Zakat Index (NZI), Educatio

Analysis of the Effect of Implementing Seller’s Integrity and Buyer’s Prudence on Fraudulent Acts in E-Commerce in Indonesia

The aim of this research is to analyze the effect of implementing seller’s integrity and buyer’s prudence on the fraudulent acts in e-commerce in Indonesia. This research needs to be discussed because of the increase of e-commerce usage as a platform to do transactions between sellers and buyers. The used design in this research is quantitative descriptive research with the secondary data type. The sampling technique used is the purposive sampling technique with e-commerce in Indonesia as the population and total of 200 stores as qualified samples. The data analysis method used is the parametric statistic method with multiple linear regression as the hypothesis testing method. This research used SPSS Version 25 software to process the data. The result shows that the seller’s integrity has a negative significance effect on fraudulent act, while the buyer’s prudence has a positive significant effect on fraudulent act

Analysis of the Effect of Sharia Compliance and Islamic Corporate Governance on Fraud in Islamic Banks in Indonesia 2017-2019

This study aims to analyze the factors that influence the occurrence of fraud in Islamic banks in Indonesia. Measurement of fraud in Islamic banks is based on the number of internal frauds that occur in the financial year. The population in this study is Islamic banks in Indonesia for the period 2017-2019. The sample is selected using purposive sampling method and the number of samples obtained is 24 samples. The data used in this study are secondary data in the form of financial reports and corporate governance reports. Data analysis is performed using classical assumption tests and regression analysis. The results of this study indicate that Islamic corporate governance has a significant effect on internal fraud in Islamic banks in Indonesia. Meanwhile, partially the profit sharing ratio and Islamic investment ratio do not have a significant effect on internal fraud in Islamic banks in Indonesia. Islamic banking must comply with accounting standards and Auditing Organizations for Islamic Financial Institutions (AAOIFI) to minimize fraud in operations