Literasi Zakat pada pada Mahasiswa Perguruan Tinggi Keagamaan Islam dan Perguruan Tinggi Umum di Pekalongan
DOI:
https://doi.org/10.31004/jptam.v7i1.6173Keywords:
Indeks Literasi Zakat Mahasiswa, Perguruan Tinggi Keagamaan Islam, Perguruan Tinggi UmumAbstract
Riset ini bertujuan untuk menguji tingkat literasi zakat pada mahasiswa Perguruan Tinggi Keagamaan Islam (PTKI) dan mahasiswa Perguruan Tinggi Umum (PTU) di Pekalongan. Survei ini menggunakan instrumen yang dikeluarkan oleh Baznas. Berdasarkan survei terhadap 403 mahasiswa ditemukan hasil (a) Indeks literasi zakat mahasiswa PTKI sebesar 68,98 dan PTU sebesar 65,85 berada pada tingkat moderat/menengah (b) pemahaman dasar zakat mahasiswa PTKI sebesar 75,55 dan mahasiswa PTU sebesar 74,07 berada pada tingkat moderat (c) pemahaman lanjut zakat mahasiswa PTKI sebesar 61,41 berada pada tingkat moderat sedangkan mahasiswa PTU berada pada tingkat rendah yaitu sebesar 57,84 (d) skor mahasiswa PTKI dan PTU berada pada tingkat rendah untuk variabel pemahaman regulasi zakat dan pemahaman dampak zakat.
References
Armstrong, C., Core, J., Taylor, D., & Verrecchia, R. (2011). When Does Information Asymmetry Affect the Cost of Capital? Journal of Accounting Research, 1–40. https://doi.org/10.1111/j.1475-679X.2010.00391.x
Ayuningtias, D. (2013). Pengaruh Profitabilitas Terhadap Nilai Perusahaan: Kebijakan Dividen dan Kesempatan Investasi Sebagai Variabel Antara. Jurnal.STIESIA.
Botosan, C. A. (1997). Disclosure level and the cost of equity capital. The Accounting Review; Sarasota, 72(3), 323–349.
Chariri, A., & Ghozali, I. (2003). Teori Akuntansi. BP Undip.
Diamond, D. W., & Verrecchia, R. E. (1991). Disclosure, Liquidity, and the Cost of Capital. The Journal of Finance, 46(4), 1325–1359. https://doi.org/10.1111/j.1540-6261.1991.tb04620.x
Ezlia, A. S. (n.d.). Pengaruh Manajemen Laba Terhadap Tingkat Pengungkapan Laporan Keuangan. 1.
Fakta-fakta Skandal Laporan Keuangan Garuda—Kumparan.com. (n.d.). Retrieved October 12, 2019, from https://kumparan.com/@kumparanbisnis/fakta-fakta-skandal-laporan-keuangan-garuda-1rMwNVMNWKZ
Francis, J., Nanda, D., & Olsson, P. (2008). Voluntary Disclosure, Earnings Quality, and Cost of Capital. Journal of Accounting Research, 46(1), 53–99. https://doi.org/10.1111/j.1475-679X.2008.00267.x
Frankel, R., McNichols, M., & Wilson, G. P. (1995). Discretionary Disclosure and External Financing. The Accounting Review, 70(1), 135–150.
Fu, R., Kraft, A., & Zhang, H. (2012). Financial reporting frequency, information asymmetry, and the cost of equity . Journal of Accounting and Economics, 54(2–3), 132–149. https://doi.org/10.1016/j.jacceco.2012.07.003
Gulo, Y. (2000). Analisis Efek Luas Pengungkapan Sukarela dalam Laporan Tahunan Terhadap Cost of equity Capital Perusahaan. Jurnal Bisnis Dan Akuntansi, 2(1), 45–62. https://doi.org/10.34208/jba.v2i1.378
Healy, P. M. (1999). Discussion of earnings-based bonus plans and earnings management by business unit managers. Journal of Accounting and Economics, 26(1), 143–147. https://doi.org/10.1016/S0165-4101(98)00048-2
Ini Sanksi Lengkap OJK Kasus Poles Laporan Keuangan Garuda. (n.d.). Retrieved October 12, 2019, from https://www.cnbcindonesia.com/market/20190628104635-17-81295/ini-sanksi-lengkap-ojk-kasus-poles-laporan-keuangan-garuda
Jakarta Islamic Index. (2019). In Wikipedia bahasa Indonesia, ensiklopedia bebas. Retrieved from https://id.wikipedia.org/w/index.php?title=Jakarta_Islamic_Index&oldid=15193297
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Mardiyah, A. A. (2002). Pengaruh Informasi Asimetri dan Disclosure terhadap Cost of Capital. The Indonesian Journal of Accounting Research, 5(2). https://doi.org/10.33312/ijar.80
Modigliani, F., & Miller, M. H. (1958). The Cost of Capital, Corporation Finance and the Theory of Investment. The American Economic Review, 48(3), 261–297.
Murwaningsari, E. (2012). Faktor-Faktor yang Mempengaruhi Cost of Capital. (Pendekatan: Structural Equation Model). Jurnal Ekonomi Dan Bisnis Airlangga (J E B A) | Journal of Economics and Business Airlangga, 22(2). https://doi.org/10.20473/jeba.V22I22012.4322
Nariastiti, N. W., & Ratnadi, N. M. D. (2014). Pengaruh Asimetri Informasi, Corporate Governance dan Ukuran Perusahaan pada Manajemen Laba. E-Jurnal Akuntansi, 717–727.
Petersen, C., & Plenborg, T. (2006). Voluntary disclosure and information asymmetry in Denmark. Journal of International Accounting, Auditing and Taxation, 15(2), 127–149. https://doi.org/10.1016/j.intaccaudtax.2006.08.004
Pour, O. A., & Imanzadeh, P. (2017). The Relationship between Level of Voluntary Disclosure in Internet and Information Asymmetry in Companies Listed on the Tehran Stock Exchange. International Journal of Economics and Financial Issues, 7(3), 299–303.
Putri, A. E. (2012). Pengaruh Pengungkapan Sukarela dan Kepemilikan Blockholder Terhadap Asimetri Informasi dan Kesinkronan Harga Saham. 124.
Reeve, FESS, & Warren. (2004). Accounting. Thomson South-Western.
Scott, W. R. (2009). Financial Accounting Theory. Pearson Prentice Hall.
Susanto, B. (2008). Pasar modal syariah: Tinjauan hukum. UII Press.
Terbukti Cacat, Status Laporan Keuangan Garuda Rugi. (n.d.). Retrieved October 12, 2019, from https://finance.detik.com/bursa-dan-valas/d-4603666/terbukti-cacat-status-laporan-keuangan-garuda-rugi
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2023 AlvitaTyas Dwi AryaniAuthors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).