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All Journal Economica: Jurnal Ekonomi Islam Martabe : Jurnal Pengabdian Kepada Masyarakat Shirkah: Journal of Economics and Business Journal of Islamic Accounting and Finance Research Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) AL-ARBAH: Journal of Islamic Finance and Banking Journal of Islamic Economics, Management, and Business (JIEMB) Jurnal Pengabdian Masyarakat Bangsa Balance: Journal of Islamic Accounting
Istiariani, Irma
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Pentingnya Kecerdasan Emosi dan Spiritual terkait Isu Sensitivitas Etika Auditor (Studi Kasus pada Internal Auditor BNI Syariah) Istiariani, Irma
Economica: Jurnal Ekonomi Islam Vol 9, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2018.9.2.2720

Abstract

Auditing and ethical sensitivity research in the academic area has often done, but these research is seldom done on the syaria banking sector, like Syaria BNI with the respondence is internal auditor. The central issue in this research is the author want to show empirically how matter important the EQ and ESQ toward ethical sensitivity and whether an inconsistence with the previous research. The method used literature research to explore the data. The results indicated that ethical sensitivity the internal auditor in Syaria BNI had linked with emotional and spiritual intelligence. Practical implications indicate the importance of emotional and spiritual intelligence that is closely related to the ethical sensitivity auditor conducted by internal auditor Syaria BNI.Penelitian audit dan sensitivitas etika di bidang akademik sudah sering dilakukan, tetapi penelitian ini jarang dilakukan pada sektor perbankan syariah, seperti syariah BNI dengan responden adalah auditor internal. Isu sentral yang terdapat di dalam riset ini adalah penulis ingin menunjukkan secara empiris seberapa penting kualitas kecerdasan emosional dan spiritual terhadap sensitivitas etika. Metode yang digunakan di dalam penelitian ini studi literatur sebagai alat untuk memperoleh sumber data. Hasil dari penelitian ini adalah tingkat sensitivitas etika internal di BNI syariah memiliki hubungan yang kuat dengan kualitas kecerdasan emosional dan spiritual. Implikasi praktis dari penelitian ini menunjukkan pentingnya kualitas kecerdasan emosional dan spiritual yang erat kaitannya dengan tingkat sensitivitas etika auditor internal BNI syariah.
ETHIC AND THE AFFECTING FACTORS: INSIGHTS FROM SHARIA ACCOUNTING STUDENTS Istiariani, Irma
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.603 KB) | DOI: 10.21580/jiafr.2020.2.1.5037

Abstract

Purpose - The purpose of this study was to explore many factors that affect the accounting students? ethics such as intellectual, emotional and spiritual quotients.Method - The data of this study were obtained from questionnaires. The sample consists of 90 Sharia Accounting students who studied at the FEBI UIN Walisongo. The sample was collected by purposive sampling method and it was analysed with SPSS.  Result - The result shows that there are three factors affecting the students? ethics. They are intelligence, emotional and spiritual quotients. The emotional and spiritual quotients have the positive effect on students? ethics. The intelligence quotients has a negative effect on the students? ethics.Implication - This study suggests to improve students? emotional and spiritual quotients for better students? ethics quality.Originality - This research is the first study that researched about the ethical students in Sharia Accounting students.
Ethic and the affecting factors: Insights from sharia accounting students Istiariani, Irma
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.1.5037

Abstract

Purpose - The purpose of this study was to explore many factors that affect the accounting students’ ethics such as intellectual, emotional and spiritual quotients.Method - The data of this study were obtained from questionnaires. The sample consists of 90 Sharia Accounting students who studied at the FEBI UIN Walisongo. The sample was collected by purposive sampling method and it was analysed with SPSS.  Result - The result shows that there are three factors affecting the students’ ethics. They are intelligence, emotional and spiritual quotients. The emotional and spiritual quotients have the positive effect on students’ ethics. The intelligence quotients has a negative effect on the students’ ethics.Implication - This study suggests to improve students’ emotional and spiritual quotients for better students’ ethics quality.Originality - This research is the first study that researched about the ethical students in Sharia Accounting students.
Education Level, Spiritual Intelligence, and Love of Money: Do They Correlate to Ethical Perception? Istiariani, Irma; Arifah, Uliya
Shirkah: Journal of Economics and Business Vol 5, No 2 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (678.715 KB) | DOI: 10.22515/shirkah.v5i2.309

Abstract

The aim of this study is to shed some light on the impact of education level, spiritual intelligence, and love of money on ethical perception of accounting students which still remains unexplored thus far. The data were taken from 100 accounting students of several universities in Semarang Indonesia as the respondents. The data were further analyzed by employing PLS (Partian Least Square). The data analyses revealed several compelling results. First, there was no significant impact of education level on ethical perception of accounting students. Second, spiritual intelligence positively influenced the students’ ethical perception. Third, the education level was found to have no significant effect on love of money. Fourth, the spiritual intelligence negatively correlated to love of money. Fifth, the love of money did not provide a significant impact on students’ ethical perceptions. These results contribute to providing positive insights for academic stakeholders in solving ethical problems of accounting students who are going to be professional accountants and auditors. Additionally, the results of this study should be considered as ‘a wake-up call’ for accounting professionals to be more alert toward the threat of ethical violations that could potentially endanger their credibility.
Creative accounting from an Islamic perspective: viewed from sadd al dzari’ah concept Istiariani, Irma; Wahyuni, Andi Sri; Amalia, Farah
Journal of Islamic Accounting and Finance Research Vol 6, No 1 (2024)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.1.19963

Abstract

Purpose - This study aims to determine how Islamic Perspective views creative accounting practices that have been happening in Indonesia if viewed from the Sadd Al dzari`ah ConceptMethod - The method used in this research is qualitative with a library research approach. The case discussed in this study is creative accounting conducted by many companies in Indonesia, as viewed from the Sadd Al dzari`ah Concept.Result - The results of this study shows that creative accounting practices in many companies in Indonesia are not follow Islamic perspectives if viewed from the Sadd Al dzari`ah Concept.Implication - This research emphasizes that management should always identify all creative accounting techniques to avoid the occurrence of creative accounting.Originality - Similar research related to creative accounting has been conducted. Still, the research about creative accounting has been widely reviewed from the Islam perspective, especially Sadd Al dzari`ah concept, which has never been done. This research contributes to how creative accounting practices are viewed from the Islamic prespective, especially from the Sadd Al dzari`ah concept.
The Role of Religiosity and Spirituality as Efforts to Prevent Financial Reporting Fraud Istiariani, Irma
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 5 No 1 (2024): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v5i1.8383

Abstract

The research about fraudlent financial reporting prevention has been often done to be researched, but when it was linked with religiousity and spirituality it has been rarely done. This study aims to explain how the role of religiousity, and spirituality in prevent fraudulent financial reporting. This study used qualitative research methodology with descriptive analysis. The results of this study state that it is necessary to strengthen the role of religiosity and spirituality so that fraudulent financial reporting not happen again in many corporation in Indonesia. This study recommended that there are needed strengthen of religiousity and spirituality to prevent fraudulent financial reporting practice many company in Indonesia.
The influence of tax rates, profitability, assets, and foreign ownership on transfer pricing in Indonesia’s mining sector: ethical implications in Islamic economics Fatahila, Alfiyan; Istiariani, Irma
Journal of Islamic Economics Management and Business (JIEMB) Vol. 6 No. 1 (2024)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2024.6.1.22921

Abstract

The rapid expansion of multinational enterprises (MNEs) has introduced new challenges in managing cross-border transactions, particularly in transfer pricing –a practice used for pricing goods, services, or intangible assets between related entities within a corporate group. This study aims to examine the influence of tax rates, profitability, company assets, and foreign ownership on transfer pricing decisions among mining companies listed on the Indonesia Stock Exchange. The research adopts a quantitative approach, using multiple linear regression analysis on financial data from 33 companies over five years (2017-2021). Results indicate that tax rates and profitability do not significantly impact transfer pricing behavior, while company assets and foreign ownership exhibit a significant negative effect. These findings suggest that larger companies and those with higher foreign ownership are less likely to engage in transfer pricing. The study contributes to the existing literature by incorporating an Islamic economic perspective, emphasizing ethical principles like justice (al-‘adl) and social responsibility (al-amānah) in business practices. The implications highlight the need for stricter regulations and ethical considerations to combat tax avoidance, ensuring fair wealth distribution in alignment with Islamic values.
Implementasi Ilmu Perpajakan dalam Kegiatan Magang di Divisi Pajak PT Kereta Commuter Indonesia sebagai Bentuk Pengabdian Mahasiswa Azzahra, Cantika Salma; Syarifa, Dhuhaa Mar’atus; Ainaya, Najwa; Istiariani, Irma
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 3 (2025): Mei
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i3.2311

Abstract

Penulisan jurnal ini bertujuan untuk mendeskripsikan peran mahasiswa dalam kegiatan magang sebagai bentuk pengabdian di Divisi Pajak PT Kereta Commuter Indonesia (PT. KCI), serta menganalisis bagaimana kontribusi mahasiswa dalam mendukung efisiensi pengelolaan administrasi perpajakan yang berdampak pada stabilitas keuangan perusahaan. Metode yang digunakan adalah observasi langsung, dokumentasi kegiatan, serta studi dokumen atas laporan perpajakan perusahaan selama tiga bulan dalam satu periode magang. Hasil pengabdian menunjukkan bahwa mahasiswa berperan aktif dalam proses penginputan data pajak, verifikasi faktur pajak, serta pengarsipan dokumen yang berkaitan dengan pelaporan PPh 23 dan PPh Pasal 4 ayat 2. Selain itu, mahasiswa juga dilibatkan dalam analisis awal terhadap data perpajakan untuk mendukung pelaporan SPT Masa dan pemotongan PPH. Kegiatan ini memberikan dampak positif terhadap efisiensi operasional divisi pajak, khususnya dalam mempercepat alur kerja dan meminimalisir kesalahan administrasi. Pengabdian ini menegaskan pentingnya integrasi ilmu akademik dengan praktik di lapangan untuk mendukung stabilitas keuangan dan kepatuhan perpajakan perusahaan jasa seperti PT.  KCI.
The Influence of Cross-Selling Marketing and Service Quality on the Decision to Use Murabahah Financing Products with Member Trust as a Moderating Variable Mazro'atul, Himmah; Huda, Nur; Istiariani, Irma
AL-ARBAH: Journal of Islamic Finance and Banking Vol. 7 No. 2 (2025)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2025.7.2.27214

Abstract

Purpose - This study aims to analyze the influence of cross-selling marketing and service quality on the decision to use murabahah financing products with member trust as a moderating variable at KSPPS Nusa Ummat Sejahtera KC Sudirman, Semarang City. Method - This study used a quantitative approach, collecting data through questionnaires distributed to members using murabahah financing products at KSPPS Nusa Ummat Sejahtera KC Sudirman. Data analysis was conducted using multiple regression and moderated regression analysis to test the proposed hypothesis. Result - The results of the study indicate that cross-selling marketing and service quality have a positive and significant influence on the decision to use murabahah financing products. The results of the study using moderated regression analysis showed that cross-selling marketing had a negative and significant influence, service quality had a positive and significant influence, trust had a positive and significant influence and strengthened cross-selling marketing relationships, trust had a negative and significant influence and weakened service quality on the decision to use murabahah financing products. Implication - This study identifies the use of murabahah financing products at KSPPS Nusa UMmat Sejahtera KC Sudirman, Semarang City. Originality - The originality of this research lies in its specific focus, namely the Sharia Savings and Loans and Financing Cooperative (KSPPS) as the object of research and also highlights the important role of member trust as a moderating variable between cross-selling marketing, service quality and Murabahah financing decisions. Keywords: Cross Selling Marketing, Service Quality, Trust, Murabahah Financing, Savings and Loan Cooperatives, Sharia Financing.  
EFEKTIFITAS PELATIHAN MANAJEMEN KEUANGAN BAGI TKI DI MALAYSIA SEBAGAI UPAYA UNTUK MENINGKATKAN KESEJAHTERAAN Kristin Prasetyoningrum, Ari; Sahilla Binti Mohd Amir Hamzah, Afzan; Istiariani, Irma; El Junusi, Rahman; Setyaningrum, Annisa
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 9 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i9.3553-3564

Abstract

Tenaga Kerja Indonesia (TKI) merupakan sumber devisa negara terbesar kedua setelah migas. Ironisnya, masih banyaknya nasib para TKI yang tidak sejahtera setelah mereka pulang ke Indonesia. Banyak dari mereka yang kurang bahkan tidak memahami sama sekali tentang literasi keuangan, pentingnya menabung dan investasi, perlunya mempersiapkan dana darurat, perlunya mempersiapkan perencanaan pensiun. Pengabdian ini bertujuan untuk memberikan pelatihan pengelolaan keuangan sederhana untuk para TKI agar mereka dapat meningkatkan kesejahteraannya. Pengabdian ini dilakukan pada TKI yang bekerja di Malaysia. Alasan mengapa dipilihnya TKI yang bekerja di Malaysia karena Malaysia menduduki peringkat ketiga penempatan TKI, setelah Hongkong dan Taiwan. Di samping itu, TKI yang bekerja di Malaysia merupakan TKI yang tidak memiliki ketrampilan, selain menjadi buruh bangunan, pekerja di restoran atau asisten rumah tangga, sehingga banyak dari mereka yang tidak paham akan literasi keuangan, sehingga tidak dapat mengelola keuangannya. Penghasilan yang mereka peroleh selama mereka bekerja di Malaysia tidak mampu dikelola secara optimal sehingga meskipun mereka sudah bekerja di Malaysia, namun kondisi tersebut tidak mampu meningkatkan kesejahteraannya. Wawancara secara terbuka dilakukan untuk menggali data sedalam mungkin dari para informan. Hasil dari pengabdian ini adalah setelah diberikan pelatihan pengelolaan keuangan sederhana membuat mereka sadar dan mampu untuk melakukan pengelolaan keuangan secara cermat dan lebih hati-hati
Co-Authors Ainaya, Najwa Amalia, Farah Andi Sri Wahyuni Arifah, Uliya Azzahra, Cantika Salma Fatahila, Alfiyan fataron, zuhdan ady Fissabila, A`yun Kristin Prasetyoningrum, Ari Mazro'atul, Himmah Rahman El Junusi Sahilla Binti Mohd Amir Hamzah, Afzan Setyaningrum, Annisa Syarifa, Dhuhaa Mar’atus