发布求助
文献互助 智能选刊 最新文献

Jurnal Akun Nabelo最新文献

筛选
英文 中文
EFEK GENDER SEBAGAI VARIABEL PEMODERASI PADA PENGARUH LITERASI KEUANGAN DAN GAYA HIDUP TERHADAP PENGELOLAAN KEUANGAN 性别作为建模变量的影响，经济素养和生活方式对财务管理的影响
Jurnal Akun Nabelo Pub Date : 2023-06-01 DOI: 10.11594/untad.jan.2023.v6.i1.20178
Kathleen Asyera Risakotta
{"title":"EFEK GENDER SEBAGAI VARIABEL PEMODERASI PADA PENGARUH LITERASI KEUANGAN DAN GAYA HIDUP TERHADAP PENGELOLAAN KEUANGAN","authors":"Kathleen Asyera Risakotta","doi":"10.11594/untad.jan.2023.v6.i1.20178","DOIUrl":"https://doi.org/10.11594/untad.jan.2023.v6.i1.20178","url":null,"abstract":"This study aims to determine the moderating effect of gender on the effect of financial literacy and lifestyle on financial management. This research was conducted with quantitative methodes. The population used in the study were accounting students amounted to 800 students with a sample of 132 respondent. Sampling technique using random sampling. Primary data in the form of a questionnaire used in this study. This study uses the Moderated Regression Analysis (MRA). The results showed that financial literacy influences on financial management. Lifestyle influences on financial management. Gender has no effect on financial management. Gender is not a moderation in the relationship between financial literacy, lifestyle and financial management.","PeriodicalId":498335,"journal":{"name":"Jurnal Akun Nabelo","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135145740","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
IMPLEMENTASI PEMBIAYAAN KPR MURAHABAH DITINJAU DENGAN PSAK 102 PADA BANK MUAMALAT KCU GORONTALO 根据 PSAK 102 审查 MUAMALAT KCU GORONTALO 银行 KPR MURAHABAH 融资项目的实施情况
Jurnal Akun Nabelo Pub Date : 2023-06-01 DOI: 10.11594/untad.jan.2023.v6.i1.19994
Nismawati Ali, Niswatin Niswatin, Nurhayati Panigoro
{"title":"IMPLEMENTASI PEMBIAYAAN KPR MURAHABAH DITINJAU DENGAN PSAK 102 PADA BANK MUAMALAT KCU GORONTALO","authors":"Nismawati Ali, Niswatin Niswatin, Nurhayati Panigoro","doi":"10.11594/untad.jan.2023.v6.i1.19994","DOIUrl":"https://doi.org/10.11594/untad.jan.2023.v6.i1.19994","url":null,"abstract":"This research aims to understand the implementation of home ownership credit (KPR) using murabahah contract in accoradance with PSAK 102 (Accounting Standars) at Bank Muamalat Main Branch Office (KCU) Gorontalo. This research subject is Bank Muamalat Main Branch Office (KCU) Gorontalo, and the research with data collection techniques, including observation, interviews, and documentation. This research employs qualitativbe research analysis. In conclusion, the implementation of home ownership credit (KPR) using murabahah at Bank Muamalat Main Branch Office (KCU) Gorontalo is in accordance with PSAK 102 (Accounting Standars), but there are still some differences compared to the provisions stated in PSAK 102. The implementation at Bank Muamalat Main Branch Office (KCU) Gorontalo allows discount to be given only based on the bank’s regulations, and these discounts are not explicitly stipulated in the contract. Additionaly, providing a down payment for murabahah financing is not obligatory, as the nature of the contract changes to musyarakah if a down payment is used","PeriodicalId":498335,"journal":{"name":"Jurnal Akun Nabelo","volume":"272 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135145834","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PERBANDINGAN PERLAKUAN PAJAK DAN ZAKAT PADA PRODUK KEUANGAN ISLAMI MUDHARABAH DAN MURABAHAH 伊斯兰金融产品MUDHARABAH和MURABAHAH的税务和ZAKAT比较
Jurnal Akun Nabelo Pub Date : 2023-06-01 DOI: 10.11594/untad.jan.2023.v6.i1.20161
Rismawati Rismawati, Supriadi Supriadi
{"title":"PERBANDINGAN PERLAKUAN PAJAK DAN ZAKAT PADA PRODUK KEUANGAN ISLAMI MUDHARABAH DAN MURABAHAH","authors":"Rismawati Rismawati, Supriadi Supriadi","doi":"10.11594/untad.jan.2023.v6.i1.20161","DOIUrl":"https://doi.org/10.11594/untad.jan.2023.v6.i1.20161","url":null,"abstract":"This paper aims to describe the past and present tax and zakat obligations imposed on each Muslim as two different obligations through a literature review. Taxes are levied by the government on every citizen including Muslims with the aim of assisting the government in financing the state. While zakat is paid by Muslims based on religious obligations aimed at increasing the devotion of the Ummah, reducing poverty and increasing solidarity and building economic sustainability. Using a descriptive method, this study found that in contemporary Islamic economics, zakat is used as a tool to improve the economy with an interest-free loan system (qardul hasan). Mudharabah and Murabahah are both Islamic financial products designed by considering aspects of sharia compliance, including the fulfillment of zakat obligations. The basic principle of zakat in Islam is the obligation to give a portion of wealth to those who deserve it. Meanwhile, the imposition of taxes on Islamic financial products has the same purpose as the imposition of taxes on conventional financial products, namely to finance government spending in providing public services to the public. The payment of zakat through official institutions can be submitted as a tax deduction, so that the tax functions as the main source of state revenue and is used entirely for the benefit of the people in line with the purpose of zakat payment in Islam.","PeriodicalId":498335,"journal":{"name":"Jurnal Akun Nabelo","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135145736","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
KEANDALAN VALIDITY VERIFICATION SYSTEM BUKTI TRANSAKSI:MAMPUKAH MENCEGAH FRAUD ACCOUNTING? 有效期验证系统（keandalan validity verification system bukti transaksi：mampukah mencegah fraud accounting？
Jurnal Akun Nabelo Pub Date : 2023-06-01 DOI: 10.11594/untad.jan.2023.v6.i1.19462
Rafles Ginting, Ibnu Aswat, Helma Malini
{"title":"KEANDALAN VALIDITY VERIFICATION SYSTEM BUKTI TRANSAKSI:MAMPUKAH MENCEGAH FRAUD ACCOUNTING?","authors":"Rafles Ginting, Ibnu Aswat, Helma Malini","doi":"10.11594/untad.jan.2023.v6.i1.19462","DOIUrl":"https://doi.org/10.11594/untad.jan.2023.v6.i1.19462","url":null,"abstract":"Fraud is defined as an intentional act of deception done by one or more people. This fraud can occur in management, either directly or through a third party. Many things can be done by the company in the deployment of accounting fraud prevention. One of them is confirming the validity of transaction evidence, which is critical since transaction evidence is basic transaction papers, both self-made and from third parties, that are used as sources for a company's recording or preparation of financial statements. Proof of transactions is critical in averting the creation of future financial issues. Fraud detection uses machine learning, statistical analysis, and behavioral tracking to uncover the patterns and strategies criminals use to commit fraud. When fraud is detected, the system can prevent fraud before it causes damage to your business or organization. It can be used to prove that an entity or organization has a good anti-fraud system in place.","PeriodicalId":498335,"journal":{"name":"Jurnal Akun Nabelo","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135145739","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
IMPLEMENTASI SISTEM PENGENDALIAN MUTU PADA KANTOR AKUNTAN PUBLIK ABC DENGAN BASIS VALUE 以价值为基础的ABC公共会计办公室采用质量控制系统
Jurnal Akun Nabelo Pub Date : 2023-06-01 DOI: 10.11594/untad.jan.2023.v6.i1.19608
Rika Yulia Rahmawati, Theresia Dwi Hastuti
{"title":"IMPLEMENTASI SISTEM PENGENDALIAN MUTU PADA KANTOR AKUNTAN PUBLIK ABC DENGAN BASIS VALUE","authors":"Rika Yulia Rahmawati, Theresia Dwi Hastuti","doi":"10.11594/untad.jan.2023.v6.i1.19608","DOIUrl":"https://doi.org/10.11594/untad.jan.2023.v6.i1.19608","url":null,"abstract":"The purpose of this research is to finding out how Sistem Pengendalian Mutu (SPM) is applied to a Kantor Akuntan Publik (KAP), how KAP redesigns SPM implementation based on standards and values and aims to see how the application of SPM affects audit quality. This study uses all individuals in the KAP ABC as informants, including one Partner, one Supervisor and six Auditor Staff. Research data was collected by interviewing all informants. Research data was analyzed manually and supported by Nvivo software tools to improve the quality of analysis. The results of this study indicate that in KAP ABC there are values (independent value, confidentiality value, family value and cohesive value) that are well internalized, but the implementation of SPM in KAP ABC has not been carried out optimally resulting in less than optimal audit quality.","PeriodicalId":498335,"journal":{"name":"Jurnal Akun Nabelo","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135145737","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH LINGKUNGAN SOSIAL DAN POTENSI DIRI TERHADAP MINAT MELANJUTKAN PENDIDIKAN AKUNTANSI DI PERGURUAN TINGGI 社会环境和自我潜力对大学会计教育的兴趣的影响
Jurnal Akun Nabelo Pub Date : 2023-06-01 DOI: 10.11594/untad.jan.2023.v6.i1.20194
Muhammad Natsir
{"title":"PENGARUH LINGKUNGAN SOSIAL DAN POTENSI DIRI TERHADAP MINAT MELANJUTKAN PENDIDIKAN AKUNTANSI DI PERGURUAN TINGGI","authors":"Muhammad Natsir","doi":"10.11594/untad.jan.2023.v6.i1.20194","DOIUrl":"https://doi.org/10.11594/untad.jan.2023.v6.i1.20194","url":null,"abstract":"This This study aims to examine and analyze the Social Environment and Self Potential for Interest in Continuing Accounting Education in Higher Education. This type of research is a survey, using the sampling technique of saturated sampling method. The sample in this study was 119 students of class XII, majoring in accounting at the 2nd State Vocational High School, Palu. Data collection technique by distributing questionnaires directly to respondents while the method of analysis used is multiple linear regression. The results of this study indicate that the social environment and self-potential simultaneously have a positive and significant effect on interest in continuing education of accounting in higher universities. The social environment partially has a positive and significant effect on interest in continuing education of accounting in higher universities. Self Potential partially has a positive and significant effect on interest in continuing education of accounting in higher universities.","PeriodicalId":498335,"journal":{"name":"Jurnal Akun Nabelo","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135145738","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ANALISIS EFISIENSI BIAYA PRODUKSI MIE PADA UD MIE UJANG KABUPATEN JEMBER 分析姜镇乌江面面生产成本效益
Jurnal Akun Nabelo Pub Date : 2023-06-01 DOI: 10.11594/untad.jan.2023.v6.i1.20183
Nadia Isnaini, Sri Kantun, Dwi Herlindawati
{"title":"ANALISIS EFISIENSI BIAYA PRODUKSI MIE PADA UD MIE UJANG KABUPATEN JEMBER","authors":"Nadia Isnaini, Sri Kantun, Dwi Herlindawati","doi":"10.11594/untad.jan.2023.v6.i1.20183","DOIUrl":"https://doi.org/10.11594/untad.jan.2023.v6.i1.20183","url":null,"abstract":"This study aims to measure the level of efficiency of raw noodle production costs at UD Mie Ujang, Jember Regency with standard costs as a reference in the use of production costs. This research belongs to the type of quantitative descriptive research. The type of data used is the main data in the form of production cost report documents of UD Mie Ujang, Jember Regency for the first quarter of 2022 and supporting data in the form of interview results related to the condition of production cost reports. The research informants are the owners and employees of UD Mie Ujang, Jember Regency. The results showed that the use of raw noodle production costs at UD Mie Ujang, Jember Regency in the first quarter of 2022 showed efficient results. The use of production costs is more efficient in producing super raw noodles compared to ordinary raw noodles. The results of cost efficiency can be used as a consideration and decision in determining the selling price of the next product.","PeriodicalId":498335,"journal":{"name":"Jurnal Akun Nabelo","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135145835","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：604180095
Book学术官方微信