This study aims to analyze the effect of accountability and transparency on muzakki's interest in paying zakat. The population in this study are people who pay zakat in BAZNAS, Sragen Regency. The sample in this study produced 100 respondents. The sample selection technique used purposive sampling and then used the Slovin formula. The data analysis method in this study uses multiple linear regression. The results of this study indicate that partially the accountability variable that affects the interest in paying zakat, then partially the transparency variable does not have a significant effect on the interest of muzakki to pay zakat. Simultaneously, the variables of accountability and transparency have an effect on the interest in paying zakat.
One of the benchmarks for state progress in banking which affects economic activity (Khasanah, 2016) . This study aims to determine the factors that influence profitability included CAR, BOPO, FDR, on ROA with NPF as a moderating variable for Indonesian and Malaysian Islamic banking listed in the Financial Services Authority (OJK) and Bank Negara Malaysia (BNM) for the 2014-2019 period. This type of quantitative research with secondary data is in the form of panel data. The sample includes 11 Indonesian Islamic banks and 7 Malaysian Islamic banks. The collection method is to access the annual report on the bank's website. Multiple Linear Regression analysis tool with the Eviews 10 Version application. The analysis used the Descriptive Statistical Test, Stationarity Test, and Multiple Linear Regression Test. The test results include: 1) CAR is not significant to ROA; 2) BOPO is not significant to ROA; 3) FDR is not significant to ROA; 4) CAR with NPF as a moderating variable has a positive and significant effect on ROA; 5) BOPO with NPF as a moderating variable has a negative and significant effect on ROA; 6) FDR with NPF as a moderating variable has a negative and significant effect on ROA.
The purpose of this study was to determine the effect of financial stability, external pressure and financial targets on fraudulent financial statements in manufacturing companies. In this study, the population of manufacturing companies listed on the Jakarta Islamic Index 70 (JII 70) for the 2019-2021 period is used. In the sampling process, the technique used is purposive sampling by producing 16 samples of companies. This study uses data analysis in the form of descriptive statistics, classical assumption test, and hypothesis testing. The results showed that partially the financial stability variable had an influence on financial statement fraud. Meanwhile, external pressure variables and financial targets have no effect on financial statement fraud. Simultaneously, the variables of financial stability, external pressure, and financial targets have an effect on fraudulent financial statements.
Penelitian ini memiliki tujuan untuk menganalisis penerapan standar akuntansi pemerintah, kompetensi sumber daya manusia, dan peran auditor terhadap kualitas laporan keuangan pemerintah Kota Salatiga. Metode penelitian yang digunakan dalam penelitian ini menggunakan penelitian kuantitatif. Kriteria dari responden penelitian ini adalah semua pejabat pemerintah yang terlibat dan berhubungan secara teknis dalam pengelolan dan penyusunan laporan keuangan dalam instansi Pemerintah Daerah Kota Salatiga. Data diolah menggunakan uji regresi linier berganda dengan alat bantu perangkat lunak SPSS. Hasil penelitian ini membuktikan semua varaibel independen memiliki pengaruh positif signifikan terhadap variable dependen, secara parsia; maupun secara sinultan.
Kegiatan penelitian dan pengabdian kepada masyarakat ini bertujuan untuk menganalisis kinerja pemerintah desa Kalikurmo tahun 2016-2018. Hasil kajian ini menjadi dasar untuk melakukan evaluasi demi terciptanya peningkatan efektifitas dan efisiensi kinerja perangkat desa dalam hal pelayanan kepada masyarakat. Metode yang digunakan pada kegiatan ini adalah metode deskriptif kualitatif menggunakan rasio efektivitas dan efisiensi untuk mengukur kinerja pemerintah desa Kalikurmo. Data primer diperoleh melalui observasi. Data penunjang diperoleh dari Laporan Realisasi Anggaran pemerintah desa Kalikurmo. Hasil kegiatan menunjukkan bahwa rasio efektivitas anggaran pendapatan tahun 2016-2018 kinerja pemerintah desa Kalikurmo Kecamatan Bringin Kabupaten Semarang sangat efektif dengan prosentase 100%. Sedangkan untuk rasio efisiensi anggaran belanja tahun 2016-2018 pemerintah desa Kalikurmo Kecamatan Bringin Kabupaten Semarang dinilai kurang efisien dengan kisaran 90%-100%. Hal ini disebabkan pemerintah desa Kalikurmo terlalu boros dalam menggunakan anggaran belanja desa. Berdasarkan hal tersebut, disimpulkan sebuah rekomendasi untuk melakukan penghematan anggaran belanja dalam rangka meningkatkan efisiensi pembelanjaan dana desa.
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