Abstract:Korupsi is an infection pestilence for Indonesia and for the entire world. Defilement is the abuse of cash that is generally completed by specific gatherings. Defilement generally happens inside the extent of organizations…
ns and inside the extent of government, this is on the grounds that they believe they are deficient in what they get from their compensation or pay which not set in stone. Defilement is a wrongdoing or a crook act, it is kept in the law and on the off chance that there is a culprit of debasement there will be sanctions identical to what he has done. Right now regulation masters are less firm in managing difficult issues, for example, defilement cases, they are deficient in dealing with them, one of the variables is on the grounds that there are so many debasement individuals and on the grounds that the implementers are apathetic in taking care of them, they favor their own alternate ways, specifically by going to the sanctuary. -claiming not to realize what truly occurred. At present, there are numerous culprits of debasement, particularly in authoritative circles. They ought to orchestrate funds so they can be conveyed to the local area or to the people who need it more, however by and by this isn't true, they rather meddle with the assets that they ought to circulate to the local area. Regulation implementers are likewise lacking in taking care of debasement cases, particularly in administrative circles since they normally feel they are in a higher position and can play with cash. One might say that when there is cash there is opportunity. The answer for this lies in the public arena, the public requirements to assist with debasement cases, particularly in the regulative body, and full consciousness of regulation implementers or people who are obliged to do their obligations to destroy all instances of defilement, particularly those all through Indonesia.
Abstract:Tujuan penelitian ini adalah untuk mengetahui pengaruh Return On Assets (ROA), Cash Ratio (CR), Debt To Equity Ratio (DER) terhadap nilai perusahaan pada sub sektor hotel, restoran, dan pariwisata yang terdaftar di Bursa…
Efek Indonesia periode 2019-2021. Populasi dalam penelitian ini adalah perusahaan sub sektor hotel, restoran dan pariwisata yang terdaftar di Bursa Efek Indonesia periode 2019-2021 yang berjumlah 34 perusahaan dengan menggunakan teknik sampling purposive. Sehingga sampel yang digunakan dalam penelitian ini yaitu sebanyak 31 emiten. Berdasarkan hasil penelitian juga dapat diambil kesimpulan bahwasannya tingkat hubungan antara variable ROA, CR, dan DER terhadap nilai perusahaan memiliki hubungan yang kuat. Analisis koefisien determinasi (R2) menunjukkan nilai R2 atau R Square sebesar 0,416, hal ini mengandung arti bahwa pengaruh variabel ROA, CR, dan DER terhadap nilai perusahaan sebesar 41,6% dan dipengaruhi variabel lain diluar penelitian sebesar 58,4%. Dari uji ANOVA dapat diketahui nilai sinifikansi 0,002 maka dapat disimpulkan bahwa Return on Asset (ROA) Cash Ratio (CR), dan Debt to Equity Ratio (DER) secara bersama-sama berpengaruh terhadap nilai perusahaan. Sedangkan secara parsial hanya variabel CR saja yang berpengaruh terhadap nilai perusahaan dengan nilai signifikansi 0,003 < 0,05.
Abstract:Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian sehingga memerlukan pengelolaan keuangan yang akuntabel melalui Sistem Informasi Akuntansi (SIA). Penelitian ini bertujuan menganalisis penerapan…
nerapan Sistem Informasi Akuntansi berbasis syariah pada penjualan UMKM Pabrik Tahu di Desa Tegalgusi Kabupaten Jember serta mengidentifikasi potensi dan kendala penerapan prinsip akuntansi syariah dalam mendukung akuntabilitas usaha. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem pencatatan transaksi masih dilakukan secara manual melalui pencatatan pemasukan dan pengeluaran dalam buku harian. Penerapan tersebut telah mencerminkan nilai amanah, kejujuran, transparansi, dan prinsip maqashid syariah, khususnya hifz al-mal (perlindungan harta). Potensi penerapan prinsip syariah terlihat dari adanya pencatatan transaksi yang dapat ditelusuri sehingga mendukung akuntabilitas usaha. Namun, masih terdapat kendala berupa belum tersusunnya laporan keuangan formal, keterbatasan pemahaman akuntansi, serta belum adanya pemisahan keuangan usaha dan pribadi. Penelitian ini memberikan kontribusi dalam pengembangan Sistem Informasi Akuntansi berbasis syariah pada UMKM sektor pangan.
Micro, Small, and Medium Enterprises (MSMEs) play an important role in the national economy and require accountable financial management through an Accounting Information System (AIS). This study aims to analyze the implementation of a Sharia-based Accounting Information System in the sales activities of a tofu manufacturing MSME in Tegalgusi Village, Jember Regency, and to identify the potential and challenges of applying Sharia accounting principles in supporting business accountability. This study employed a descriptive qualitative approach with data collected through interviews, observations, and documentation. The findings indicate that the accounting information system is still implemented manually through the recording of cash inflows and outflows in a daily bookkeeping system. Despite its simplicity, the system reflects the values of trustworthiness, honesty, transparency, and the maqashid sharia principle, particularly hifz al-mal (protection of wealth). The potential of applying Sharia principles is evident in the existence of traceable transaction records that support business accountability. However, several challenges remain, including the absence of formal financial statements, limited accounting knowledge, and the lack of separation between business and personal finances. This study contributes to the development of Sharia-based Accounting Information Systems for MSMEs in the food industry sector.