Rumah Jurnal Institut Pesantren KH. Abdul Chalim
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Comparison of the Efficiency of Using the Cash Flow Accounting Method and the Accrual Method for Financial Recording of MSMEs in Mataram City
Get PDFThis study compares the efficiency of the cash flow accounting method and the accrual method in recording the finances of Micro, Small, and Medium Enterprises (MSMEs) in Mataram City. The results show that the majority of MSMEs still use the cash flow method because it is simpler, easier to implement, and does not require complex accounting expertise. Although operationally efficient, the cash flow method has limitations in presenting comprehensive financial information. In contrast, the accrual method is able to present more complete and accurate financial information because it records transactions based on rights and obligations, not just cash flow. The accrual method is considered more appropriate for MSMEs that want to develop professionally and collaborate with formal financial institutions. Therefore, the choice of financial recording method should be adjusted to the business scale, information needs, and long-term goals of each MSME
Phenomenological Study on Diamond Jewelry Purchase Decisions as a Tertiary Need (A Study on the FebriMela Brand)
Get PDFThis research seeks to explore the decision-making process behind purchasing diamond jewelry as a way of fulfilling tertiary needs, with a specific focus on the local brand FebriMela. The motivation to buy diamond jewelry extends beyond functional purposes, encompassing emotional, psychological, and social dimensions such as boosting self-confidence, gaining social acknowledgment, and shaping personal identity. Employing a qualitative approach through a phenomenological lens, the study investigates consumers' subjective experiences. Data were gathered through in-depth interviews, observations, and documentation involving individuals who have bought FebriMela jewelry. The findings reveal that brand trust plays a central role in purchase decisions, followed by emotional experiences and social interactions with the sellers. These results highlight the significance of emotional value in the consumption of luxury goods in Indonesia and offer fresh perspectives on local consumer behavior regarding diamond jewelry. This study aims to contribute to the broader understanding of luxury consumer behavior, particularly within the Indonesian cultural context
The Role of Audit Quality in Moderating the Effect of Corporate Social Responsibility and Capital Structure on Financial Distress
Get PDFThis study investigates the impact of corporate social responsibility and capital structure on financial distress, as well as the moderating influence of audit quality, within transportation and logistics firms listed on the Indonesia Stock Exchange from 2021 to 2023. Data from 102 firm-year observations across 34 organizations were examined employing multiple linear regression and moderation analysis via SPSS version 26. The findings demonstrate that corporate social responsibility (CSR) has a negative but insignificant effect on financial distress, suggesting that CSR activities have not yet contributed meaningfully to financial stability. Conversely, capital structure exerts a substantial negative impact, suggesting that proficient management aids in alleviating the danger of financial distress. Audit quality does not moderate the relationship between CSR and financial distress but it greatly diminishes the impact of capital structure. This outcome indicates that while a robust capital structure might mitigate financial distress, high-quality audits may uncover latent risks, potentially undermining the apparent efficacy of financing options. The results underscore the necessity of integrating CSR with financial risk management and the relevance of meticulously evaluating the influence of audit quality on financial reporting
Determinants of the Quality of Financial Reports of Blud Community Health Centers in Pekanbaru City
Get PDFThe Public Health Center (BLUD) must prepare two types of financial reports: one as an accounting entity to be consolidated with the Health Office, and the other as a reporting entity to be audited by an external auditor. Therefore, the Public Health Center (BLUD) prepares two reports: one for consolidation, which is prepared following Government Accounting Standards (SAP), while the other for the reporting entity, which is prepared in accordance with Financial Accounting Standards (SAK). The objective of this study is to examine the relationship between professionalism, organizational culture, utilization of information technology, and the role of the inspectorate on the quality of financial reports at BLUD Puskesmas in Pekanbaru City. Quantitative research, samples using purposive sampling techniques, and data collection methods by distributing questionnaires via Google Form and sending them directly to each BLUD Health Center. The results of this study indicate that professionalism, organizational culture, and the role of the inspectorate are the three main factors in achieving good quality financial reports, while the use of information technology is not able to be a factor that can support the good quality of the BLUD Puskesmas financial reports in Pekanbaru City
The Influence of Job Satisfaction and Self-Efficacy on Employee Performance Through Organizational Commitment as an Intervening Variable
Get PDFThis study aims to test the effect of HR competence, utilization of accounting information technology, good governance, and internal supervision on the quality of financial reports. The object of this study is the Employees of the Regional Apparatus Organizations of South Sumatra Province. By using the purposive sampling method, the number of samples in this study was 25 regional apparatus organizations with a total of 100 respondents. The independent variables are HR competence, utilization of accounting information technology, good governance, and internal supervision. Meanwhile, the dependent variable used is the quality of financial reports. This study uses a quantitative approach with the type of data in the form of primary data. The testing of this study uses the t-test (Partial) and F Test (Simultaneous) with the SmartPLS Version 4 analysis tool. The results of the study indicate that HR competence, utilization of accounting Information Technology, good governance, and internal supervision have a significant positive effect on the quality of financial reports
Analysis of the Determinants of Government Expenditure in Indonesia
Get PDFThis study aims to identify the influence of economic growth, the Human Development Index (HDI), the Economic Complexity Index (ECI), imports, state debt, and corruption on government spending in Indonesia during the period 1995–2024. Using the Autoregressive Distributed Lag (ARDL) method, this study evaluates the short-term and long-term relationships between these variables. The study results show that economic growth and state debt have a positive and significant effect in the short and long term. The ECI has a significant negative effect on spending, indicating that economic complexity is correlated with fiscal efficiency. The HDI has a positive effect in the short term, but is not significant in the long term. Meanwhile, imports do not show a consistently significant effect. Corruption has a negative impact in the short term, but turns positive and significant in the long term. These findings emphasize the importance of strengthening economic growth, sustainable debt management, improving the quality of human resources, and reforming budget governance to improve the effectiveness of state spending
Women Leadership Performance in Learning Management at Private Madrasah Ibtidaiyah during the Covid-19 Pandemic in South Kalimantan
No full textThis study aims to explore the role of female madrasah principals in education management, especially in the Ibtidaiyah madrasah environment. Qualitative research methods were conducted through observation, interviews, and documentation analysis in 13 districts of South Kalimantan province. The research focused on women's leadership roles in leveraging resources, building collaboration with the community, planning the curriculum, and utilizing technology in learning management. The results show that female madrasah principals play a key role in leveraging madrasah resources, building collaboration with the community, planning a responsive curriculum, and utilizing technology to improve learning. They are also active in developing an inclusive work culture, implementing effective supervision strategies, and creating open communication and active engagement within the madrasah environment. The findings provide an overview of the importance of women's leadership roles in managing education, confirming their contribution to creating an inclusive, innovative, and sustainable learning environment
Leadership in Indonesian Islamic Schools: How Leader Spiritual and Motivational Styles Affect Organizational Citizenship Behavior and Employees' Religiosity
No full textThe history of Islamic education in Indonesia has experienced fluctuations over time. Until the late 1970s, the education system in Indonesia retained a strong dichotomous pattern. With the onset of reforms in the 1980s, the Muslim community began to reform its education system, which impacted the development of Islamic education in Indonesia. This is evident from the significant growth of integrated Islamic educational institutions across various levels in major cities in Indonesia. Of course, enhancing the quality of the educational process must accompany this increase. Teachers and staff play a crucial role in maintaining the quality of the educational process in schools. This research examines whether a school principal's spiritual leadership style and motivational style influence the organizational citizenship behavior among teachers and staff in Islamic schools in Bengkulu City. A proportional random sampling technique was used to select a sample of 100 respondents from these institutions, consisting of teachers and staff. Participants were asked to complete a Likert scale survey administered through Google Forms. Subsequently, the obtained data underwent multiple linear regression analysis. This research identifies the correlation between Organizational Citizenship Behavior (OCB), adherence to spiritual principles, and workplace motivation. This research aims to enhance the understanding of education stakeholders, particularly in Islamic education, by highlighting the potential positive relationship between religious devotion and increased motivation among instructors and personnel in these institutions
Risk Management and Its Role in Business Success: Building Organizational Resilience Amid Global Uncertainty from a Prophetic Hadith Perspective
Get PDFThe research objective is to analyze risk management in business success, building organizational resilience amidst global uncertainty from the perspective of the Prophet's hadith. The method used is a combination of qualitative methods and literature research based on previous studies on the role of risk management. The results of this research show that risk management helps organizations understand their conditions, readiness, and capabilities in implementing organizational programs. Risk management is crucial and must be implemented because,, through formal, structured, and integrated risk management, an organization can adapt to its environment and provide appropriate policies to achieve program objectives. The management process has been exemplified in the Quran and applied directly by the Prophet Muhammad (SAW). While the Quran and the Prophet's hadith do not detail management practices explicitly, they provide principles that can be interpreted and applied. Management concepts such as planning, organizing, implementing, and monitoring, as well as leadership skills and competencies, are embedded within Islamic teachings found in the Quran and Hadith
Integrated Implementation of Teaching Factory and Islamic Education to Develop Learning Attitude and Work Ethics of Students in Vocational Schools
Get PDFAceh Province, which is a Special Autonomous Region based on Islamic Sharia, based on 2021 data shows that the implementation of the Teaching Factory has not yet occurred completely in all vocational schools in Aceh. This is a strong indication that the main factor has not yet seen the outcomes expected by the community. Seeing the gap in the quality of Teaching Factory implementation among vocational schools in Aceh, it is necessary to conduct a study regarding the integration of Islamic education through the Teaching Factory model as an effort to develop learning attitude and work ethic of students in vocational schools in Aceh. The research design used is a sequential explanatory design or combination model research. The total sample for quantitative data was 228 respondents using the Structural equation Modeling analysis method. Meanwhile, for qualitative data, the sample size was 509 respondents. Quantitative data analysis uses the Structural equation Modeling analysis method, while qualitative data describes the results descriptively by linking them to existing facts and supporting theories from the results of data integration from the implementation of the Teaching Factory and Islamic Education. The research results show that teaching and learning activities in vocational schools are not just coincidental or incidental, but are part of a planned effort to integrate Islamic education into the learning system and daily life through Teaching Factory learning. This integration has a positive and holistic impact on students' personalities, skills, attitude, and values, with a focus on success in the world of business run according to Islamic principles