Article Per Year (5 Year)
p-Index From 2021 - 2026
3.416
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Akuntansi JABE (Journal of Accounting and Business Education) JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi At-Tawassuth: Jurnal Ekonomi Islam Jurnal Manajemen Bisnis dan Kewirausahaan Perdikan: Journal of Community Engagement Buletin Poltanesa Shafin: Sharia Finance and Accounting Journal Mabny : Journal of Sharia Management and Business Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Relasi : Jurnal Ekonomi Nuansa: Jurnal Penelitian Ilmu Sosial dan Keagamaan Islam Aktsar: Jurnal Akuntansi Syariah
Ira Hasti Priyadi
Universitas Islam Negeri Madura
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
Ompangan as an Accounting System: The Practice of Debts and Grants in Madura Culture Jannah, Faizatul; Priyadi, Ira Hasti
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.24

Abstract

Purpose: This study was conducted to find out the implementation of the tradition of ompangan and its relationship with sharia accounting principles that occurred in Panglegur Village, Tlanakan District, Pamekasan Regency. Methodology: This study uses a qualitative descriptive type and an ethnographic approach. Data collection techniques are in the form of observation, interviews, and documentation, with triangulation techniques. Findings: The results of the study stated that the tradition of the ompangan still exists among the Panglegur community, the ompangan tradition has the purpose of ta'awun/help, the existence of a simple bookkeeping system in the ompangan tradition has consequences for the return of debts and receivables in the future and has an impact on a person's spikology because of the burden of repayment in the future. Implication: The shift in values in the tradition of the ompangan whose original nature is ta'awun / please help which should be preserved, now needs to be straightened out and understood that the original purpose of the ompangan tradition has the main purpose of helping each other or easing the burden of the owner of the wish and does not consider the ompangan tradition as debts that must be returned. There is a need for the role of community leaders to provide a better understanding related to the tradition of ompangan, so that the community realizes that the tradition of ompangan is a tradition of helping each other. Originality: This study specifically examines the tradition of ompangan from the perspective of accounting, recording in the tradition of remittances, the community's perspective on the tradition of ompangan as a practice of debts and grants, savings, and time value of money on money and goods in the ompangan tradition.
Persepsi Konsumen Terhadap Keputusan Pembelian Produk Private Label Indomaret Ningsih, Dwi Sulistiyawati; Priyadi, Ira Hasti
Mabny: Journal of Sharia Management and Business Vol. 2 No. 1 (2022): Mabny : Journal of Sharia Management and Business
Publisher : Faculty of Islamic Economics and Business, Madura Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/mabny.v2i01.6134

Abstract

Salah satu strategi pengusaha ritel modern untuk meningkatkan penjualan adalah melalui produk private label (product private label). PT. Indomarco Prismatama adalah perusahaan Indonesia yang bergerak di bidang ritel modern (minimarket Indomaret) yang mengembangkan private label sebagai salah satu strategi untuk mendapatkan keunggulan kompetitif di sektor ritel. Produk private label yang dikembangkan berkaitan erat dengan penilaian konsumen berdasarkan persepsi masing-masing konsumen. Dalam penelitian ini akan dikaji bagaimana pengaruh persepsi konsumen terhadap keputusan pembelian produk private label yaitu dilihat dari faktor persepsi harga, persepsi kualitas produk, dan persepsi risiko. Penelitian ini menggunakan metode kuantitatif dengan jenis asosiatif. Sumber data diperoleh melalui kuesioner yang disebarkan kepada konsumen yang pernah membeli atau mengkonsumsi produk private label Indomaret Plus Kabupaten Pamekasan. Sampel yang digunakan berjumlah 96 responden yang ditentukan menggunakan metode Sampling Insidental. Sedangkan teknik analisis data dalam penelitian ini yaitu menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa variabel persepsi harga berpengaruh signifikan, sedangkan variabel persepsi kualitas produk dan persepsi risiko tidak berpengaruh signifikan. Namun, secara simultan semua variabel persepsi konsumen harga, persepsi kualitas produk dan persepsi risiko berpengaruh signifikan terhadap keputusan pembelian produk private label Indomaret Plus Jl. Jokotole No. 22 Kabupaten Pamekasan.
Bahasa Inggris Fitriyah, Tina; Priyadi, Ira Hasti; Purnamawati, Anni Muslimah
Shafin: Sharia Finance and Accounting Journal Vol. 5 No. 2 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v5i2.20903

Abstract

This study aims to examine the effect of Book tax difference (BTD) and Thin Capitalization on Tax avoidance in Indonesian manufacturing companies, motivated by the persistent inconsistency in the findings of previous research. This research uses a quantitative explanatory approach. The sample consists of manufacturing companies in the health and technology sectors listed on the Indonesia Stock Exchange for the 2022-2024 period, selected through purposive sampling. Data were analyzed using multiple linear regression. The results show that Book tax difference and Thin capitalization do not have a significant effect on Tax avoidance, either simultaneously or partially. The implication of this finding is that stakeholders and regulators should not rely solely on BTD and Thin capitalization as primary indicators of aggressive tax practices. The novelty of this research lies in providing recent empirical evidence from a specific contemporary context that challenges the significance of these two common proxies, suggest that other factors are more influential. Future research is encouraged to explore other determinants such as corporate governance mechanisms.
ANALISIS BAURAN PEMASARAN (MARKETING MIX) WARUNG MAKAN INDONESIA DI MALAYSIA PERSPEKTIF EKONOMI ISLAM PADA UMKM DI SLANGOR MALAYSIA Holisin, Amrul; Priyadi, Ira Hasti
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. IX | No. 2 | 2024
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v9i2.22501

Abstract

UMKM adalah sarana untuk meningkat perekonomian negara yang dilakukan oleh Masyarakat Indonesia sendiiri, sehingga untuk meningkatkan UMKM di Negara Indonesia diperlukan pemasaran yang inovatif dan modern. Tujuan dari penelitian ini untuk mengetahui bauran pemasaran (marketing mix) pada warung makan Indonesia pada UMKM warung makan ayam penyet bahagia yang merupakan UMKM indonesia yang berada di negara malaysia. UMKM merupakan kepanjangan dari usaha mikro kecil menengah di mana pelaku UMKM mampu mengimbangi pengeluaran dari pelakunya, dalam artian pelaku UMKM tidak hanya menjadi konsumen saja melainkan menjadi produsen serta memasarkan usahanya dengan pemasaran yang lebih moderen dari usaha yang mereka bangun sehingga mengurangi beban negara dalam hal kemiskinan. Metode yang di gunakan dalam penelitian ini adalah metode kualitatif dengan cara mengobservasi tempat dan mewawancarai pihak terkait. Hasil dari penelitian ini adalah mengungkapkan hasil serta kesesuaian prosedur bauran pemasaran (marketing mix) dalam pandangan ekonomi islam pada warung makan ayam penyet bahagia di jalan bunga tanjung 1 kampung baru hicom Slangor Malaysia.
Analysis of Marketing Strategies for Women-Only Fitness Centers in Madiun City within Global Industry Trends Dinesh Basti Farani; Dinta Sugiarto; Ira Hasti Priyadi; Agustinus Doedyk Setiyawan
Poltanesa Vol 27 No 1 (2026): June 2026
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v27i1.3604

Abstract

This study analyzes the marketing strategies of women-only fitness centers, exemplified by Fitday Studio Madiun, within the broader context of global industry trends and local socio-economic dynamics. Driven by a growing awareness of preventive health and women's specific needs for privacy and comfort in exercise environments, the women-only fitness segment is experiencing rapid growth. This research employs the 7Ps marketing mix and SERVQUAL model to evaluate Fitday Studio's approach, identify key motivations and barriers to female participation, and assess its market positioning. Findings indicate that Fitday Studio effectively leverages its all-female staff ("People") and comprehensive, private facilities ("Physical Evidence") to address significant socio-cultural and psychological barriers, such as body image concerns, potential harassment, and modesty norms, which often hinder women's participation in mixed-gender gyms. The study highlights that service quality, particularly "Assurance" and "Empathy," is crucial for customer satisfaction and loyalty in this niche market. Theoretically, this research contributes to the literature on niche service marketing in culturally sensitive contexts. Practically, it offers strategic recommendations for Fitday Studio and similar businesses, as well as policy suggestions for local governments to foster women's health and economic empowerment.
ETNO TRADITIONAL ACCOUNTING: ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE ACCOUNTING AND THEIR RELEVANCE TO THE TIME VALUE OF MONEY Fatimatus Syafira; Ira Hasti Priyadi; Riskiyatul Khasanah
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 1 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i1.9682

Abstract

This study aims to explore accounting values in the local tradition of otok-otok and examine their relevance to the concept of time value of money from an ethno-accounting perspective. Otok-otok is a routine tradition of the Madurese people, similar to an arisan, which is carried out in turns with the aim of strengthening family ties and maintaining family harmony. This tradition is not only social in nature but also has accounting value as a form of collective savings (ompangan), for example, for weddings. This tradition focuses more on family routines or the family's intention to carry out otok-otok traditions such as circumcision, building a house, and requires capital based on trust and a sense of responsibility. Uniquely, otok-otok does not involve profit or interest in a continuous period, but rather a sense of shame, responsibility and kinship. This study uses a qualitative approach with ethnographic methods through observation, interviews and documentation in Bulang Hamlet, Pangilen Village, Sampang Subdistrict, Sampang Regency. The results of the study show that the otok-otok tradition, which is simply recorded in the jhelen book, still reflects the principle of time value of money without a formal discount mechanism. Thus, the otok-otok tradition is a cultural heritage as well as an alternative community financial system that is inclusive, fair, and sustainable
Pengaruh Tata Kelola dan Digitalisasi Terhadap Kepatuhan Penerapan PSAK 409 pada BAZNAS di Jawa Timur zahroh, Saadatus; Priyadi, Ira Hasti
AKTSAR: Jurnal Akuntansi Syariah Vol 9, No 1 (2026)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v9i1.35789

Abstract

This study aims to analyze the effect of governance and digitalization on compliance with the implementation of Financial Accounting Standards Statement (PSAK) 109 at the National Zakat Board (BAZNAS) of Pamekasan Regency. Compliance with PSAK 109 is essential to ensure transparent, accountable, and sharia-compliant zakat management. This research employs a quantitative method with an associative approach. Data were collected through questionnaires distributed to BAZNAS Pamekasan management and analyzed using multiple linear regression. The results indicate that governance and digitalization each have a positive and significant effect on compliance with PSAK 109 implementation. Simultaneously, both variables significantly influence compliance with PSAK 109. These findings provide practical implications for strengthening financial management and zakat fund distribution through improved governance and information technology utilization. 
Akuntansi dan Pengelolaan Dana dalam Konteks Sosial dan Budaya pada Tradisi Koloman di Madura Firman Syahroni; Ira Hasti Priyadi; Riskiyatul Khasanah
Relasi : Jurnal Ekonomi Vol 21 No 2 (2025): Juli - Desember
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v21i2.1465

Abstract

Penelitian ini mengungkap adanya pencatatan arisan dan iuran kematian di dalam tradisi koloman. Metode yang di gunakan dalam penelitian ini yaitu kualitatif dengan pendekatan etnografi. Informan dalam penelitian ini terdiri dari 11 orang yaitu: pembina koloman, ketua koloman, bendahara koloman, sekretaris koloman dan anggota koloman. Hasil penelitian mengungkap bahwa dalam tradisi koloman yang berlangsung di Desa Blumbungan, Kecamatan Larangan, Kabupaten Pamekasan terdapat sistem pencatatan berupa arisan dan kas kematian yang memiliki dampak positif di kalangan masyarakat Blumbungan. Iuran kematian erat kaitannya dengan asuransi syariah karena di dalamnya terdapat prinsip ta’awun, takaful, dan tabarruk Sistem pencatatan dalam arisan dan iuran kematian dilakukan secara akuntabel dan transparan dengan maksud agar memiliki rasa tanggung jawab dan percaya antar sesama anggota koloman.
Management Accounting and Revenue Optimization in Local Courier Services: The Role of Partner Contributions and MSME Sponsorships Vidia Dwi Febriana; Moh Muhlis Anwar; Ira Hasti Priyadi
Relasi : Jurnal Ekonomi Vol 22 No 1 (2026): Januari - Juni
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v22i1.1766

Abstract

This study aims to analyze the implementation of management accounting practices in Jasku Courier Service, particularly in managing revenue and operational activities. The research uses a qualitative approach with a case study design to gain an in depth understanding of the company’s operational and financial processes. Data were collected through semi structured interviews with a staff member and supported by documentation, including operational guidelines, reporting systems, and financial records. The findings show that Jasku Courier Service has implemented basic management accounting practices through structured operational rules, partner contribution systems, and simple revenue recording processes. The use of digital reporting links for contribution submission and attendance reflects an initial effort toward operational digitalization, while financial recording is still conducted manually using Microsoft Excel. In addition, the company separates revenue from partner contributions and sponsorship activities, indicating an awareness of financial control and transparency. Although the system is still relatively simple, these practices support the company’s operational sustainability. This study suggests that adopting more integrated and technology-based accounting systems could improve efficiency, accuracy, and the quality of information for future decision making.
Dilema Etika Dalam Praktik Penagihan Pajak Bumi Dan Bangunan: Studi Kasus Di BPPKAD Sampang Nur Alvin Sovia; Ira Hasti Priyadi; Febi Annuri Jayasi
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 7 No. 1 (2026): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan): In-Press
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v7i1.6078

Abstract

Penagihan Pajak Bumi dan Bangunan (PBB) di Kabupaten Sampang menghadapi tekanan dalam menjalankan tugas, khususnya tuntutan pencapaian target penerimaan daerah yang berhadapan dengan rendahnya kepatuhan wajib pajak, keragaman kondisi sosial-ekonomi masyarakat, serta pengaruh dinamika politik lokal terhadap pemahaman kewajiban perpajakan. Dalam kondisi ini, petugas menghadapi tantangan etika yang rumit. Mereka perlu memutuskan antara mengikuti aturan administrasi secara formal atau mempertimbangkan faktor kemanusiaan, keselamatan diri, serta interaksi sosial dengan masyarakat. Tujuan penelitian ini adalah untuk mengidentifikasi dan menganalisis dilema etika yang dihadapi oleh petugas pajak PBB di BPPKAD Kabupaten Sampang. Selain itu, penelitian ini juga mengkaji pendekatan alternatif untuk menangani konflik etika dalam praktik. Metodologi yang digunakan adalah pendekatan kualitatif dengan studi kasus. Data dihimpun melalui pengamatan lapangan, wawancara, serta analisis dokumen. Untuk menjamin keabsahan hasil, data dianalisis melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan dengan teknik triangulasi. Hasil penelitian menunjukkan tiga kategori utama tantangan etika, yaitu dilema antara kepatuhan prosedural dan keselamatan pribadi; ketegangan antara tuntutan kinerja dan kondisi sosial-ekonomi wajib pajak; serta dilema antara profesionalisme dan hubungan kekerabatan. Untuk menangani isu-isu tersebut, para petugas menerapkan teknik komunikasi yang persuasif dan humanis, verifikasi serta klasifikasi data, negosiasi, koordinasi dengan pemerintahan desa, dan kebijaksanaan dalam situasi tertentu. Hasilnya menunjukkan bahwa, selain bersifat administratif, penagihan pajak properti juga melibatkan pertimbangan etika yang signifikan. Implikasi penelitian ini menunjukkan pentingnya memperkuat standar etika serta meningkatkan kemampuan komunikasi para petugas penagihan pajak daerah.
Co-Authors Agustinus Doedyk Setiyawan Ah Shibghatullah Mujaddidi Alfiatur Rohmaniyah, Alfiatur Anni Muslimah Purnamawati Dinesh Basti Farani Dinta Sugiarto Farahdilla Kutsiyah Fatimatus Syafira Febi Annuri Jayasi Fena Ulfa Aulia Firman Ardiansyah Firman Syahroni Fithriyah Rahmawati Fitriyah, Tina Halida, Uly Mabruroh Holisin, Amrul Jannah, Faizatul Jannah, Safiratul Khoirun Nisa Imami Moh Muhlis Anwar Moh Muhlis Anwar Moh Syahri Moh. Nurul Hidayat Mohammad Hamim Sultoni Ningsih, Dwi Sulistiyawati Novita Dewi Nur Alvin Sovia Nur Faiqoh Riskiyatul Khasanah Uly Mabruroh Halida Vidia Dwi Febriana zahroh, Saadatus