JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi
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Analisis Pengelolaan Usaha Kolam Pancing Tinjauan Hukum Islam
Full text linkIn practice, anglers are required to purchase one kilogram of fish before starting fishing, then the fish are released into a pond shared with other anglers. This provision creates the potential for uncertainty (gharar), especially because the catch is not always comparable to the fish that have been purchased, or even nothing at all. This practice is highlighted from the perspective of Fiqh Muamalah because it concerns the validity of the contract and the element of justice in the transaction. The aim of this study is to determine the management practices of the Ocu Kampar fishing pond and to analyze the Fiqh Muamalah perspective on these practices. This study is a descriptive qualitative study, with data collection methods in the form of observation, interviews with 10 informants (owners and visitors of the pond), and documentation. The results of the study indicate that the implemented system contains elements of gharar because there is uncertainty between the price paid and the benefit (fish obtained). According to Islamic jurisprudence (Fiqh Muamalah), a sale and purchase must be based on the clarity of the object of the contract, the willingness of both parties, and be free from uncertainty and speculation. Therefore, the practice of managing the fishing pond does not align with Islamic muamalah principles, and the system needs to be improved to comply with sharia, such as clearly separating the sale and purchase contracts from the lease and eliminating the element of uncertainty regarding the number of fish
Employee Commitment and Culture Organization on Employee Performance
Full text linkThis study aims to analyze and examine the influence of employee commitment and cultural organizational factors towards employees of the Job Performance, Regional Secretariat (SetDa) Riau Province both simultaneously (overall test) and partial (individual test). The research method used is verification, while the population in this study is the Regional Secretariat (SetDa) Riau Province based on increasing totaling 402 people. By using the method of proportional stratified random sampling in the sample amount to obtain 40 respondents. While data collection technology is used by the field study and library that includes observation, interviews and question-naires, and to determine the relationship and the influence of an independent variable to the model variables to use Multiple Linear Regression Analysis. The results showed that the calculated results obtained statistically Multiple Correlation Coefficient (R) was 0.8950 with p <0.05 and the coefficient value of Determination (R2) 80.11%. This means that approximately 80.11% of employee commitment and organizational culture factors have a significant influence on employee job performance. Partial test showed that the partial coefficient of determination values contained in the organizational culture variables for (r2) = 54.58% with p = 0.00000 and tresult = 7.515> ttable = 1.678 and ttable variables for employee commitment (r2) = 78, 74% with p = 0.00000 and tresult = 13.196> ttable = 1.678. These results indicate that organizational cultural factors and employee commitment have a significant relationship influence on employee job performance of the Riau Province Regional Secretariat (SetDa)
Penyelesaian Pembiayaan Bermasalah pada Bank Syari’ah
Full text linkThe pattern in resolving problematic financing at Islamic banks occurs by: 1. Restructuring. Financing restructuring is one of the efforts made by the Bank in its financing disbursement business activities so that the Customer can fulfill its obligations to the Bank. Restructuring that can be done is Rescheduling, Reconditioning, Restructuring, Rescheduling 2. Settlement through guarantee Settlement through guarantee can be done by non-litigation and litigation means. 3.Collection Agent, carried out using the services of third parties such as agents / law offices or lawyers and 4. Write off: an administrative action to delete the Customer's book that has a bad collectibility from the balance sheet amounting to the Customer's total arrears without removing the Customer's billing rights. The research method used is literature research, and also the author uses qualitative research methodology. The source of data used is taken through literature related to the object of research, and then will be analyzed descriptively with deductive analysis methods with general data that has been collected and conclusions drawn
Determinan Audit Delay pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia tahun 2020-2022
Full text linkThis study is a quantitative study that aims to determine how the influence of managerial ownership, institutional ownership, the proportion of independent commissioners, the number of audit committees, and the board of directors on audit delay in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The number of samples in this study were 20 companies with a sample withdrawal method using purposive sampling method, this study uses secondary data obtained from the Indonesia Stock Exchange. The data analysis tool uses eviews 12. While the data processing method used is panel data regression analysis. The partial hypothesis research results show that the institutional ownership variable and the board of directors have a significant effect on audit delay. Meanwhile, the managerial ownership variable, the proportion of independent commissioners, and the number of audit committees have no significant effect on audit delay. The results of hypothesis research simultaneously have a significant effect on audit delay. The result of the coefficient of determination value adjust r-squared (R2) is 0.997220, this shows that the contribution of all independent variables in explaining the dependent variable is 99.72%
Opini Audit Going Concern : Pengaruh Kualitas Audit, Audit Tenure, Kompleksitas Operasi, Likuiditas, Disclosure, dan Leverage pada Perusahaan yang Terdaftar di Indonesia Tahun 2020-2022: Going Concern Audit Opinion: The Effect of Audit Quality, Audit Tenure, Operating Complexity, Liquidity, Disclosure, and Leverage on Companies Listed in Indonesia in 2020-2022.
No full textThe objective of this study is to analyze the impact of Audit Quality, Audit Tenure, Operating Complexity, Liquidity, Disclosure, and Leverage on Going Concern Audit Opinions on the Indonesia Stock Exchange from 2020 to 2023. A sample of 39 observations from 13 manufacturing companies was selected using purposive sampling method. Logistic regression analysis was conducted to analyze the data, with support from SPSS 25 software. The study found that Audit Quality, Audit Tenure, Operating Complexity, Disclosure, and Leverage significantly influence Going Concern Audit Opinions in Manufacturing companies on the Indonesia Stock Exchange. However, the Liquidity variable did not show a significant effect. The study shows that the independent variables examined can account for 73% of the variation in Going Concern Audit Opinions, as indicated by a Nagelkerke R Square value of 0.730 or 73%. The remaining 27% is explained by factors outside of this research model. These findings offer valuable insights for stakeholders, such as regulators, auditors, and investors, about the factors that affect Going Concern Audit Opinions, particularly in the Manufacturing sector of the Indonesia Stock Exchange. This study recommends paying attention to aspects of Audit Quality, Audit Tenure, Operating Complexity, Disclosure, and Leverage in the audit process to anticipate and respond to potential problems with the sustainability of company operations. The language has been made more objective and formal, and the unnecessary phrase 'This study also suggests' has been removed. Additionally, the translation source has been mentioned to ensure transparency
Pengaruh Harga Tiket Dan Fasilitas Terhadap Minat Berkunjung Di Objek Wisata Pantai Gandoriah Kota Pariaman Menurut Perspektif Ekonomi Syariah
Full text linkIn the tourism sector, ticket prices and facilities are very important for the development of tourist destinations which have a significant impact on the economy and social welfare in Indonesia. Gandoriah Beach in Pariaman, West Sumatra, with affordable entrance fees and adequate facilities, has attracted tourist interest. Even though there was a decrease in visits in 2020 due to the COVID-19 pandemic, efforts to improve facilities by the management continued to attract visitor interest. This research aims to analyze the influence of ticket prices and facilities on visiting interest partially and simultaneously, as well as reviewing it from a sharia economic perspective. This research investigates the impact of ticket prices and facilities on tourist interest in Gandoriah Beach, Indonesia. Despite a drop in visitors during the pandemic, the beach's affordability and improvements made it appealing. Research Goal: Analyze the influence of ticket prices and facilities on tourist interest at Gandoriah Beach. Methodology: Quantitative approach with a survey of 100 visitors (2023) chosen randomly. Findings: Both ticket prices and facilities significantly affect tourist interest. Other factors also play a role. Sharia Economic Perspective: Management should consider Islamic values and social good alongside profit to maximize positive impact
Pengaruh Fee Audit, Audit Tenure, Rotasi Audit dan Reputasi Auditor Terhadap Kualitas Audit pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Indonesia Tahun 2020-2022: The Effect of Audit Fees, Audit Tenure, Audit Rotation and Auditor Reputation on Audit Quality in Miscellaneous Industry Sector Manufacturing Companies Listed in Indonesia in 2020-2022
No full textThis research is a quantitative study that aims to determine how the effect of audit fees, audit tenure, audit rotation and auditor reputation on audit quality in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The number of samples in this study were 20 companies with a sample withdrawal method using purposive sampling method, this study used secondary data obtained from the Indonesia Stock Exchange. The data analysis tool uses spss ver 27. While the data processing method used is logistic regression analysis. The results of partial hypothesis research show that the audit fee variable, Audit Tenure and audit rotation have a significant effect on audit quality. Meanwhile, the auditor reputation variable has no significant effect on audit quality. The result of the coefficient of determination (Nagelkerke R Square) is 0.752, this indicates that the contribution of all independent variables in explaining the dependent variable is 75%
Live Streaming, Cash on Delivery, dan E-Trust Serta Pengaruhnya terhadap Keputusan Pembelian Impulsif Pengguna Shopee di Kota Pekanbaru
Full text linkThis study aims to determine the effect of live streaming, cash on delivery, and e-trust on the impulse purchase decisions of fashion products by shopee users in the Pekanbaru. This type of research is quantitative research using multiple linear regression methods. The number of samples in this study were 96 respondents who were selected using a purposive sampling method. Data collection was carried out by distributing questionnaires to respondents. Research data were analyzed using the SPSS V.25 program. The results of this study show that partially live streaming, cash on delivery, and e-trust have a positive and significant effect on the impulse buying purchase decisions of fashion products by shopee users in the Pekanbaru city. Simultaneous test results show that live streamimg and e-trust have a positive and significant influence on the impulse buying purchase decsions of fashion products by shopee users in the pekanbaru. Cash on Delivery have a positive and significant influence on the impulse buying purchase decsions of fashion products by shopee users in the pekanbaru. The R Square value is 0,285 or 27,5%, indicating that the live streaming, cash on delivery, and e-trust variables as a whole have an influence of 27,5% on the impulse buying intention variable. While the remaining 72,5% is influenced by other variables not examined in this study
Determinan Minat Mahasiswa Akuntansi Dalam Pemilihan Karir Sebagai Akuntan Publik
Full text linkThis research aims to determine the influence of job market considerations, financial rewards, family environment, openness to new things, professional training, intrinsic value of work, and social values on Accounting students' interest in choosing a career as a Public Accountant. Sampling used a purposive sampling method, with a sample of 90 respondents. The analytical method used is the multiple linear analysis method. The research results prove that financial rewards, professional training, social values influence accounting students' interest in choosing a career as a public accountant, while job market considerations, family environment, openness to new things, and intrinsic value of work do not influence accounting students' interest in choosing a career as a public accountant
Pengaruh Kesehatan dan Keselamatan Kerja terhadap Produktivitas Kerja Karyawan Bagian Teknisi PT. MADAS Elektrikal Kontraktor Tembilahan
Full text linkThis research was conducted with the aim of determining the influence of occupational health and safety variables on the work productivity of technician employees PT. MADAS Elektrikal Kontraktor Tembilahan. This type of research uses quantitative research methods with a population of 42 technician employees. This research used technician employees of PT. MADAS Elektrikal Kontraktor Tembilahan as research object. The sampling methods used a saturated sample of 42 respondents and used simple linear regression analysis for data processing. Based on the results of research conducted, it shows that occupational health and safety variables have a positive and significant effect on the work productivity of technician employees PT. MADAS Elektrikal Kontraktor Tembilahan