Jurnal Ekonomi Syariah dan Akuntansi

Pengaruh Literasi Keuangan Dan Financial Technology (Fintech) Terhadap Pengelolaan Keuangan Umkm Desa Pamengkang

2024-07-30T07:47:02+00:00

Community participation can be interpreted as the active and voluntary involvement of the community in various stages of development, from planning, implementation, monitoring, to evaluation. The purpose of this study is for the Community to be able to participate and supervise the Accountability of Village Fund Accountability Reports. The method used is a quantitative method, the sample in this study was 54 Community representatives using the Purposive Sampling System Technique appointing people who understand the accountability and accountability reports of Village Funds. Data collection techniques using observation, interviews and questionnaires (questionnaires). In this study, the researcher used Descriptive analysis, linear regression analysis and determination coefficient analysis with the help of SPSS 25. The results of the study obtained using the F test and T test showed that Community Participation had a positive and significant effect on the Accountability of the Dukuhjati Village Fund Accountability Report. In the determination coefficient test, the data results were 45.2% which can be explained by the variable of the influence of Community participation on the accountability of the Dukuhjati Village Fund Accountability Report, while the remaining 54.8% can be explained by the influence of other variables that were not examined by the author.

Keywords: Community Participation, Accountability of accountability reports, Dukuhjati Village Fund

Analisis Penentuan Harga Pokok Produksi dengan Metode Full Costing dalam Pencapaian Laba Perusahaan (Studi Kasus pada CV. Affan Jaya)

2025-05-22T18:40:05+00:00

This research was conducted at CV. Affan Jaya. In calculating the cost of goods manufactured, the company still uses simple calculations and has not yet implemented cost calculations according to cost accounting principles. The purpose of this research is to analyze the determination of the cost of goods manufactured using the full costing method at CV. Affan Jaya. This study employs a qualitative descriptive field research approach, utilizing both primary and secondary data sources collected through interviews, observation, and documentation. The results show a significant difference between the company's calculation of the cost of goods manufactured and the calculation using the full costing method performed by the researcher. The full costing method produces a higher cost of goods manufactured, resulting in more accurate profit determination for the company. The study concludes that applying the full costing method leads to a more comprehensive and precise calculation of production costs, thereby supporting optimal profit achievement and improved financial decision-making for the company

Pengaruh Prinsip Al Muzara’ah Dan Al Mukhabbarah Terhadap Perjanjian Bagi Hasil Pengelolaan Lahan Pertanian

2024-08-21T12:11:21+00:00

Production sharing agreements on agricultural land must be in accordance with the principles of Al muzara'ah and Al mukhabarah, but cannot be separated from discrepancies in reality on the ground with what they should be, such as inappropriate profit sharing and the absence of agreement on when the contract ends. This research aims to explore the relationship between the principles of Al mukhabarah and the principles of al-muzara'ah with profit sharing agreements that occur in Sepat village, Sumber Jaya District, Majalengka Regency. The method used was quantitative with a saturation sampling technique to determine the sample, involving 67 respondents consisting of cultivators and land owners. Data was collected through questionnaire observation and documentation. Researchers used instrument testing, classical assumption testing, multiple linear regression, hypothesis testing and coefficient of determination with the help of SPSS 26. The research results showed that there was a significant influence between the principles of Al mukhabarah on profit sharing agreements, there was a significant influence between the principles of Al muzara'ah on agreements profit sharing, as well as the simultaneous significant influence of Al muzara'ah principles and Al mukhabarah principles on profit sharing agreements. The results of the coefficient of determination test show that 52.1% of the variation in profit sharing agreements can be explained by the Al muzara'ah principle and Al muhabbarah principle variables. However, there are 47.9% other influences that may come from variables not examined in this study.

Pengaruh Literasi Keuangan Dan Financial Technology (Fintech) Terhadap Pengelolaan Keuangan UMKM Desa Pamengkang

2024-07-30T07:31:30+00:00

Micro, Small and Medium Enterprises (MSMEs) have a very important role in the Indonesian economy, especially in rural areas such as Pamengkang Village. Effective financial management is the key to MSME success. However, low financial literacy and limited access to conventional financial services are obstacles for MSMEs in the regions. In addition, developments in Financial Technology (FinTech) have opened up new opportunities for more efficient financial management. This research aims to determine the extent of the influence of financial literacy and the use of FinTech on the financial management of MSMEs in Pamengkang Village. The research method used was a survey method with a quantitative approach and data collection through questionnaires given to MSME owners in Pamengkang Village, totaling 87 respondents participating in this research. The data obtained was analyzed using multiple linear regression techniques to identify the influence of financial literacy and Fintech on MSME financial management. The research results show that financial literacy has a significant influence on the financial management of MSMEs with a calculated t value (4.655) > t table (1.989). Apart from that, FinTech also has a significant influence on the financial management of MSMEs with a calculated t value (2.979) > t table (1.989). In other words, a good understanding of financial literacy and financial technology can influence MSMEs in managing finances with a calculated F value (15.962) > F table (3.10). These findings have important implications in supporting the development of MSMEs in Pamengkang Village.

Analysis of Effectiveness Ratio, Efficiency Ratio, and Independence Ratio on Financial Performance

2025-05-08T13:59:32+00:00

Financial ratio analysis is a crucial method for evaluating the performance of entities, as employed in this study to measure the effectiveness, efficiency, and self-reliance ratios of Panguragan Lor Village, Panguragan District, Cirebon Regency. This research adopts a quantitative approach with purposive sampling involving 24 representatives from village officials and community members knowledgeable in financial analysis. Data were collected through observation, questionnaires, and documentation. Data analysis employed descriptive analysis, multiple linear regression, t-test, f-test, and coefficient of determination using SPSS version 25 software. The study findings reveal significant improvements in the values of effectiveness, efficiency, and self-reliance ratios sequentially. Both the F-test and T-test demonstrate a positive and significant influence of the effectiveness ratio on the village's financial performance. The calculated coefficient of determination indicates that 41.5% of the variation in financial performance can be explained by the variables of effectiveness, efficiency, and self-reliance examined in this study. Meanwhile, approximately 58.5% of the remaining variation may be attributed to other factors not considered in this research. This study provides deep insights into the importance of financial ratio analysis in assessing village financial performance and its implications for decision-making and policy development aimed at improving village financial management in the future