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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Economica: Jurnal Ekonomi Islam Shirkah: Journal of Economics and Business Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Journal of Islamic Accounting and Finance Research Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Journal of Islamic Economics, Management, and Business (JIEMB) Jurnal Pengabdian Masyarakat Bhinneka Jurnal Pengabdian Masyarakat Bangsa Balance: Journal of Islamic Accounting
Istiariani, Irma
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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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 : Universitas Islam Negeri Sayyid Ali Rahmatullah 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.
Peningkatan pemahaman pelaporan SPT tahunan melalui penyusunan laporan keuangan sederhana pada wajib pajak UMKM Fataron, Zuhdan Ady; Istiariani, Irma; Fissabila, A`yun
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 6 No. 4 (2025)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v6i4.24126

Abstract

UMKM merupakan salah satu sektor ekonomi terbesar yang mampu menggerakkan perekonomian Indonesia. Jumlah UMKM di Indonesia mencapai 60 juta pelaku usaha UMKM, namun jumlah UMKM yang terdaftar di sistem pajak hanya berkisar 2,3 juta saja, meliputi wajib pajak badan dan orang pribadi, artinya, hanya sekitar 0,3% WP UMKM yang sudah mendaftarkan usahanya ke KPP setempat. Hal ini menjadi latar belakang dilaksanakannya pengabdian ini. Tujuan pengabdian ini adalah untuk meningkatkan pemahaman dan keterampilan 25 pelaku usaha UMKM di Kecamatan Ngaliyan dalam menyusun laporan keuangan dan melaporkan SPT Tahunan sesuai ketentuan perpajakan yang berlaku. Sasaran kegiatan pengabdian kali ini adalah 25 pelaku usaha UMKM. Metode pengabdian yang digunakan dalam kegiatan pengabdian ini adalah metode service learning yang meliputi tiga tahap: ceramah, tutorial dan diskusi. Kegiatan ceramah berlangsung selama 45 menit menggunakan presentasi visual, tutorial dilaksanakan secara interaktif dengan worksheet untuk memandu peserta melaporkan SPT, dan diskusi serta evaluasi dilakukan melalui sesi tanya jawab untuk mengklarifikasi materi yang diajarkan. Hasil kegiatan pengabdian ini adalah sebanyak 76% peserta berhasil menyusun laporan keuangan dan melaporkan SPT Tahunan pajaknya. Hal ini menunjukkan peningkatan signifikan dalam penyusunan laporan keuangan dan kewajiban perpajakan.
Pendampingan Penggunaan Teknologi Secara Bijak Kepada Anak Sekolah Dasar di Desa Pidodowetan Munarun, Ahmad; Handayani, Laily Rachma; Ariyani, Rifty; Ulum, Bahrul; Sofia, Sofia; Istiariani, Irma
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 8, No 4 (2025): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v8i4.9702

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk mendampingi siswa sekolah dasar di Desa Pidodowetan dalam menggunakan gadget secara bijak guna meminimalkan dampak negatif seperti kecanduan game dan penurunan prestasi belajar, sekaligus mengoptimalkan manfaat teknologi bagi pembelajaran. Metode yang digunakan adalah Participatory Action Research (PAR) yang melibatkan siswa, guru, dan orang tua melalui empat tahapan, yaitu analisis kebutuhan, perencanaan, pelaksanaan, dan evaluasi. Kegiatan dilaksanakan di tiga sekolah dasar dengan partisipasi 53 siswa. Hasil kegiatan menunjukkan bahwa sebagian besar siswa merupakan pengguna aktif gadget, namun lebih banyak menggunakannya untuk hiburan seperti bermain game, menonton YouTube, dan media sosial, yang berdampak pada penurunan motivasi serta nilai akademik. Melalui program pendampingan yang berisi diskusi interaktif, video edukatif, dan simulasi, siswa menunjukkan peningkatan pemahaman serta kesadaran terhadap pentingnya penggunaan gadget secara bijak dan produktif. Guru dan orang tua juga mulai berperan aktif dalam mengawasi serta membimbing anak di rumah maupun sekolah. Secara keseluruhan, kegiatan ini berhasil menumbuhkan budaya literasi digital yang sehat dan bertanggung jawab sejak usia sekolah dasar, sekaligus memperkuat kolaborasi antara siswa, guru, dan orang tua dalam menciptakan lingkungan belajar yang adaptif terhadap perkembangan teknologi.
Co-Authors Ainaya, Najwa Amalia, Farah Amanda, Sekha Andi Sri Wahyuni Arifah, Uliya Ariyani, Rifty Azzahra, Cantika Salma Bahrul Ulum Damayanti, Yessyca Aora Farawansyah , Novita Fatahila, Alfiyan fataron, zuhdan ady Fatimah, Sabriana Fatmarini, Avrillia Fissabila, A`yun Handayani, Laily Rachma Imam Yahya Khoiriyah, Athiyatul Khoirunnisa, Alifah Mubaroq, Muchammad Fadli Munarun, Ahmad Nanda, Ahmad Krisna Ningrum, Yunita Setya Putri, Nur Alfiana Rohmah, Evadzotur Sofia Sofia, Sofia Sutanto, Ahid Rizqy Syarifa, Dhuhaa Mar’atus Thoriq, Ibnu Abi