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ISSN 2985-4792 · Faculty of Islamic Economics and Business, IAIN Pontianak · 33 artikel di indeks
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Artikel Jurnal
Accounting for the Ummah: The Role of Pesantren Accounting Knowledge in Financial Accountability
Purpose: This research aims to test and analyze the influence of the Islamic Boarding School Accounting Guidelines on financial management accountability at Islamic Boarding Schools in Martapura City. Methodology: This type of research is qualitative research using primary data by distributing…
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Artikel Jurnal
Financial Status and Literacy, and Retirement Preparedness of Generation X Government Employees
Purpose: To investigate the relationship between financial literacy and retirement preparedness of Generation X government employees. Design/methodology/approach: This study employed a quantitative research design. Specifically, the descriptive-correlational design uses survey data. This allows the…
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Artikel Jurnal
Organizational Development within The Palm Oil Industry: The Application of Occupational Health and Safety (OHS)
Purpose: This article aims to analyze the implementation of Occupational Health and Safety (OHS) in organizational development at PT. Enggang Mill, a palm oil industry company. The primary focus of this study is to evaluate the company's policies, procedures, training, and efforts in fostering a…
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The Governance and Culture in Islamic Banking Enterprise Risk Management: A Systematic Literature Review
Purpose: Exploring the governance and culture of enterprise risk management within Islamic banking. Method: Employs a qualitative approach, utilising a literature review that draws on databases including Scopus, Google Scholar, and ScienceDirect with the PRISMA approach. From the query "Governance…
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Green Accounting for a Sustainable Future: University Social Responsibility at STIE Pancasetia
Purpose: This research aims to examine environmental sustainability at STIE Pancasetia Banjarbaru by investigating environmental awareness, environmental involvement, environmental reporting, and environmental audit within the community. Methodology: This study adopts an innovative Mixed Methods…
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Artikel Jurnal
Describing the Work Experiences of Certified Public Accountants Across Various Sectors
Purpose: This study explores the work experiences of Certified Public Accountants (CPAs) across various sectors—academe, commerce and industry, government, and public accounting. It aims to fill the gap in the literature by examining factors influencing CPAs’ career decisions, the challenges CPAs…
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Implementation of Istishna Accounting Based on PSAK 404: Challenges and Implications for Sharia Banking in Indonesia
Purpose: This study aims to analyze the conformity of istishna accounting implementation with the applicable standards, identify the challenges faced in the implementation process, and analyze the implications of the implementation. Design/methodology/approach: This study uses a qualitative…
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Artikel Jurnal
Utilization of Village Funds for Community Development in Murung Raya Village, South Banjarmasin District
Purpose: The Village Fund is a government program in supporting and realizing developments in the village. The purpose of this study is to find out the utilization of Village Funds (DK) in Murung Raya Village, South Banjarmasin District. As well as the fulfillment of the principles of village…
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Linking Corporate Social Responsibility To Financial Performance: Evidence From Small And Medium-sized Enterprises
Purpose: This study investigates the impact of Corporate Social Responsibility (CSR) practices on the financial performance of Small and Medium-Sized Enterprises (SMEs) in Pagadian City, Philippines. Design/methodology/approach: The study employs a descriptive-correlational methodology to evaluate…
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Artikel Jurnal
Reflection of “O Nga: Laa” Value behind Capital Accounting Practices by Farmers
Purpose: This study aims to reveal capital accounting implemented by rice farmers based on local cultural values. Design/methodology/approach: This study uses an Islamic paradigm with an Islamic ethnomethodology approach. There are five data analysis stages: charity, knowledge, faith, revelation…
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Artikel Jurnal
Pengaruh Good Corporate Governance, dan Institutional Ownership Terhadap Financial Distress Selama Pandemi Covid-19 pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia
Purpose: This study examines and analyzes the influence of each variable, Good Corporate Governance, Institutional Ownership, and Financial Distress. Good Corporate Governance is moderated by Firm Size and Institutional Ownership is moderated by Firm Size on Financial Distress in manufacturing…
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Assessing the Needs of the Non-Accountancy Business and Management Graduates in the Bachelor of Science in Accountancy Program
Purpose: This study aimed to assess the needs of Non-Accountancy, Business, and Management (Non-ABM) graduates enrolled in the Bachelor of Science in Accountancy (BSA) program at a private college institution in Pagadian City, Philippines. Methodology: Utilizing a purposive sampling method, the…
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Strategi Usaha melalui Kerjasama dan Promosi untuk meningkatkan Penjualan dan Daya Saing Ikan Cupang di UMKM EA Betta Fish
Purpose: This research aims to determine the business strategy implemented by SME EA Betta Fish, which is able to survive in building entrepreneurship in the field of Betta Fish and is even able to win the competition between SMEs. Design/methodology/approach: The research method used is the…
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Analisis Akuntansi Pembiayaan Mudarabah Berdasarkan PSAK 105 Pada BMT UGT Nusantara Cabang Pembantu Tayan
Purpose: This study aims to determine the management of mudarabah financing and to analyze the accounting treatment of mudarabah financing at BMT UGT Nusantara Tayan Sub-Branch based on PSAK 105. Design/methodology/approach: This research method is a qualitative method with a descriptive approach…
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Artikel Jurnal
Strategi Pemasaran Digital Menggunakan Sistem Internet Endorsement Sebagai Upaya Dalam Meningkatkan Penjualan
Purpose: This research aims to understand how e-endorsements, which involve popular individuals or entities in product promotions, can increase consumer purchasing interest, build positive perceptions of products, and encourage purchase intentions. Methodology: The research method used in this…
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Describing the Performance Satisfaction of Host Training Establishments on Accounting Student Trainees
Purpose: This study aims to thoroughly evaluate the level of performance satisfaction displayed by accounting student trainees during their training in host establishments. The study focuses on three key dimensions: attendance and punctuality, knowledge and quality of work, and general attitude, in…
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Artikel Jurnal
Financial Distress Analysis as Early Warning System on Halal Tourism Industries: Case Study during Covid-19 Pandemic Era
Purpose: To know whether there is a difference in the level of accuracy between the Altman, Zmijewski, and Springate models in analyzing financial distress in halal tourism industries during the COVID-19 pandemic. Design / methodology / approach: A quantitative method with a comparative descriptive…
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Pengukuran Rasio Likuiditas dan Profitabilitas Kinerja Keuangan (Studi kasus pada PT Sentra Food Indonesia, Tbk)
Purpose : This study aims to determine the financial performance of PT. Sentra Food Indonesia Tbk. Methodology : This type of research is qualitative research using secondary data in the form of financial statements (balance sheet and income statement) at the company PT. Sentra Food Indonesia Tbk…
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Artikel Jurnal
Konsep Good Governance Lembaga Pengelola Zakat
Research Purposes: This research aims to determine the application of good governance principles in zakat institutions accompanied by concrete evidence that has been implemented by zakat management institutions in Indonesia. Design, Methodology, Approach: This research is library research, data…
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Artikel Jurnal
The Perceptions of Accountancy Students on the Passing Rate of the Licensure Examination for Certified Public Accountants
Purpose: This study aims to investigates the perceptions of 3rd-year accountancy students concerning the passing rates of the Licensure Examination for Certified Public Accountants (LECPA). Design/methodology/approach: This study utilized a qualitative research design with a multiple case study…