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Analisis Penerapan Akuntansi Zakat (PSAK 109) Pada Lembaga Amil Zakat Badan Amil Zakat Nasional (Baznas)
Azyumardi Azra
; Arsa Arsa
; Laily Ifazah
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 2
, No 5
(2025)
This study aims to understand the application of zakat accounting at LAZ BAZNAS Jambi City, to identify the obstacles in implementing zakat accounting at LAZ BAZNAS Jambi City, and to determine the suitability of the zakat accounting application at LAZ BAZNAS based on PSAK No. 109. This research uses a qualitative descriptive method, with data collected through interviews. The results of the study indicate that, first, the application of zakat accounting at BAZNAS Jambi City—based on the element...
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Pengaruh Sharia Compliance dan Good Corporate Governance Terhadap Fraud Pada Bank Umum Syariah di Indonesia Periode 2019-2022
Sriyani Sriyani
; Youdhi Prayogo
; Laily Ifazah
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 1
, No 2
(2024)
This research aims to analyze the influence of Sharia Compliance and Good Corporate Governance on Fraud in Sharia Commercial Banks in Indonesia. The period in this research is 4 years from 2019 to 2022. This research uses secondary data such as financial reports and reports on the implementation of Good Corporate Governance. The sampling technique in this research is Purposive Sampling. This research uses multiple linear regression analysis. The independent variable in this research uses Sharia...
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Pengaruh Jumlah Penduduk Dan Kemiskinan Terhadap Pertumbuhan Ekonomi Di Provinsi Jambi
Novelia Aliyah Pitri
; Youdhi Prayogo
; Laily Ifazah
Jurnal Ekonomi dan Keuangan
Vol 2
, No 2
(2024)
To ensure that people in other developing countries can also enjoy the peace and prosperity brought about by Indonesia's economic development, Indonesia is actively seeking to spread its national economic growth model to these countries. The role of the Indonesian government in implementing development, especially in the economic sector, is very important for the country's success. In macroeconomics, a country's real income level is used as a proxy for its economic growth. Economic growth is the...
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Pengaruh Total Utang Dan Total Modal Terhadap Laba Bersih Dengan Pendapatan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Di Jakarta Islamic Index Tahun 2017-2021
Elvi Yanita
; Mellya Embun Baining
; Laily Ifazah
Jurnal Riset Rumpun Ilmu Ekonomi
Vol 2
, No 2
(2023)
The purpose of this study was to find out whether total debt and total capital affect net profit with income as a moderating variable for manufacturing companies in the Jakarta Islamic Index for 2017-2021. This study uses data processing research methods in numerical form. The samples in this study are 7 manufacturing companies in the Food and Beverage Sub-Sector on the Indonesian Stock Exchange (IDX) for the 2017-2021 period. The analytical method used is descriptive qualitative and descriptive...
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