https://jurnal.ummi.ac.id/index.php/jimat <p align="justify"><strong>Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI)</strong> <a href="https://issn.brin.go.id/terbit/detail/1595303733">(e-ISSN: 2746-1475)</a> is a peer-reviewed journal published by Faculty of Economy, Muhammadiyah University of Sukabumi. Since its first issued in 2020, <strong>JIMAT UMMI </strong>has been publishing scientific articles consistently research articles. <strong>JIMAT UMMI </strong>publishes the new editions every March and September. <strong>JIMAT UMMI </strong>is indexed by <a href="https://scholar.google.com/citations?user=sU_U_w4AAAAJ&amp;hl=en&amp;authuser=2">Google Scholar</a>, <a href="https://garuda.kemdikbud.go.id/journal/view/19531">Garuda</a> (Garba Rujukan Digital), <a href="https://search.crossref.org/search/works?q=https%3A%2F%2Fdoi.org%2F10.37150%2Fjimat&amp;from_ui=yes">Crossref</a> </p> en-US [email protected] (Alhidayatullah) [email protected] (Muh. Abdul Aziz) Tue, 05 Mar 2024 11:38:57 +0700 OJS 3.2.1.4 http://blogs.law.harvard.edu/tech/rss 60 https://jurnal.ummi.ac.id/index.php/jimat/article/view/2690 <p>The purpose of this study was to determine the method of recording financial statements at Pondok Pesantren Modern Alhasyimiyah Darul Ulum. Qualitative research is used as a research method. The sources of information used are important information obtained through direct meetings and optional information obtained from related reports. The area of this examination is North Padang Lawas. The phenomena that occur in the school of Modern Islamic Boarding School Alhasyimiyah Darul Ulum have not been by PSAK 45 regulations. The data sources conducted by researchers are interviews, documentation, and observation at Modern Islamic Boarding School Alhasyimiyah Darul Ulum and the techniques used by researchers to collect data are data sorting, data presentation, and data verification. The results of the research at the Modern Islamic Boarding School Alhasyimiyah Darul Ulum are currently not following the bookkeeping data framework plan at the Islamic Living School which is not by PSAK 45, considering that there are still a few financial statement data framework reports that are not made by the pesantren, especially the Money Position Report, Explanation of Income, Notes on Fiscal Summary.</p> Yusrina Daulay, Yenni Samri Juliati Nasution, Laylan Syafina Copyright (c) 2024 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi https://jurnal.ummi.ac.id/index.php/jimat/article/view/2690 Sun, 31 Mar 2024 00:00:00 +0700 https://jurnal.ummi.ac.id/index.php/jimat/article/view/2615 <p><em>The purpose of this study is to analyze (1) the effect of perceived Usefulness on continuance intention to use (2) the effect of perceived Usefulness on satisfaction (3) the effect of satisfaction on continuance intention to use (4) the effect of perceived Usefulness on continuance intention to use with satisfaction as a mediation variable. this type of research is quantitative descriptive research, the number of samples in this study is 144 respondents using techniques purposive sampling, data analysis method using SEM analysis using Smart PLS 4 applications. The results of the study are (1) there is a significant influence between perceived Usefulness on continuance intention to use (2) there is a significant influence between perceived Usefulness on satisfaction (3) there is a significant influence between satisfaction on continuance intention to use (4) there is a significant influence between perceived Usefulness on continuance intention to use with satisfaction as a mediation variable.</em></p> Wilky Yondi Pradana, Mike Yolanda Copyright (c) 2024 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi https://jurnal.ummi.ac.id/index.php/jimat/article/view/2615 Tue, 05 Mar 2024 00:00:00 +0700