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All Journal Signifikan : Jurnal Ilmu Ekonomi El Dinar Among Makarti Jurnal Al-Qardh Jurnal Akuntansi Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) Journal of International Conference Proceedings Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah JUEBIR: Journal of Economics and Business Research JIFA (Journal of Islamic Finance and Accounting)
Anim Rahmayati
UIN Raden Mas Said Surakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Shariah Bond as Financial Instrument For Local Government Anim Rahmayati
Signifikan: Jurnal Ilmu Ekonomi Vol 5, No 1 (2016)
Publisher : Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.631 KB) | DOI: 10.15408/sjie.v5i1.3126

Abstract

This study aims to analyse the potential of sharia bonds in the region as an alternative to local financing. This research is a kind of literary descriptive qualitative research using SWOT analysis. The results of this study indicate that in the area of sharia bonds is an alternative worth considering regional funding compared to other funding. Support policy, very large financing needs for region infrastructure development, the market potential in the area of sharia bonds is an opportunity for local governments in Indonesia to immediately issue sharia bonds in the area.DOI:  10.15408/sjie.v5i1.3126
Pengaruh partisipasi penyusunan anggaran, kejelasan sasaran angaran, struktur desentraslisasi, akuntabilitas publik dan pengawasan fungsional terhadap kinerja manajerial pemerintah daerah Anim Rahmayati
Jurnal Akuntansi Vol 7 No 2 (2019): JURNAL AKUNTANSI VOL. 7 NO. 2 DESEMBER 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.292 KB) | DOI: 10.26460/ja.v7i2.780

Abstract

This study aims to analyze the effect of budgeting participation, clarity of budget targets, decentralization structure, public accountability and functional supervision of managerial performance in Dinas Dinas in Wonogiri District. The research method used in this study is quantitative research using primary data. Primary data was obtained by distributing questionnaires to respondents, namely head of department, head of finance, and head of field at the agencies in Wonogiri Regency, amounting to 87 respondents. The data analysis technique uses multiple linear regression analysis. The results showed that budgetary participation, clarity of budget targets, decentralized structure and public accountability had an effect on managerial performance in Dinas-Dinas in Wonogiri district. While functional supervision has no effect on managerial performance in Dinas-Dinas in Wonogiri District. Keywords: managerial performance, budgeting participation, clarity of budget goals, decentralized structure, public accountability, functional supervision.
Sustainability Balanced Scorecard: an Alternative to Apply Legitimacy Theory Imanda Firmantyas Putri Pertiwi; Isnaini Nur Hidayati; Sayekti Endah Retno Meilani; Anim Rahmayati
AL-QARDH Vol 4, No 1 (2019): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.296 KB) | DOI: 10.23971/jaq.v4i1.1379

Abstract

Purposes. Sustainability Balanced Scorecard (SBSC) is the development of balanced scorecard as a comprehensive company performance appraisal method, which the assessment focus on financial perspective, customer, internal business processes, growth and learning as well as the social and environmental perspective as an effort of sustainability. This sustainability effort is in line with the legitimacy theory, which states that the company should be run in accordance with the prevailing norms of the place where the company is located. Madukismo Sugar Company (PG. Madukismo) is a company that has potential environmental destruction is the subject of this research. This research is intended to provide an overview of PG Madukismo's performance evaluation using the SBSC method, whether it is able to explain the legitimacy theory.Method. The case study with a descriptive qualitative method by triangulation system becomes a method of this research development.Findings. Outlined, the performance of PG Madukismo shows good results, the financial perspective shows some improvement, profit has increased, as well as efficiency. The customer's perspective also shows satisfactory performance, the high level of customer retention and the minimum level of complaints is enough to explain. The internal business process perspective results are also satisfactory, innovation on production, sales and after-sales processes are considered good. A less encouraging perspective is the perspective of growth and learning, even though employee retention is good but the amount of employee training actually shows a downward trend. Last but not least, is a social and environmental perspective. The results obtained were quite surprising, although in 2016 the news about Madukismo waste management was less pleasant, in 2018 Madukismo was able to improve its waste management and get a positive response from surrounding communities who said that the stench from Madukismo waste continued to decrease.Implication. This research gives insight and detail of how to assess a company using five perspectives of SBSC to prove that legitimacy theory can be applied and bringing the hope of sustainable business.Keyword: Sustainability Balanced Scorecard, green accounting, social and environmental, PG.Madukismo
DETERMINAN PENCEGAHAN FRAUD PENGELOLAAN KEUANGAN DESA Dwi Rahayu; Anim Rahmayati; Devi Narulitasari
Among Makarti Vol 11, No 2 (2018): AMONG MAKARTI
Publisher : Among Makarti, STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v11i2.170

Abstract

AbstractThis study aims to determine the fraud prevention determinants of village financial management. Based on the results of the analysis and discussion, it is known that the competence of village government officials influences fraud prevention but the internal control system does not affect the prevention of fraud in village financial management in the village government of Polanharjo. This is due to the fact that there are still some village governments that have not yet separated their authority and duties because of the limited number of human resources. This research is a quantitative study using a questionnaire as a tool to obtain data. The population in this study were 18 villages in Polanharjo sub-district with a sample of 54 village government employees obtained by purposive sampling method. Keywords : fraud, kompetensi aparatur pemerintah desa, sistem pengendalian internal
DETERMINAN PENCEGAHAN FRAUD PENGELOLAAN KEUANGAN DESA Dwi Rahayu; Anim Rahmayati; Devi Narulitasari
Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (655.069 KB) | DOI: 10.52353/senama.v1i1.236

Abstract

Penelitian ini bertujuan untuk mengetahui determinan pencegahan fraud pengelolaan keuangan desa. Berdasarkan hasil analisis dan pembahasan diketahui bahwa kompetensi aparatur pemerintah desa berpengaruh terhadap pencegahan fraud namun sistem pengendalian internal tidak berpengaruh terhadap pencegahan fraud pengelolaan keuangan desa di pemerintahan desa Polanharjo. Hal ini disebabkan oleh masih terdapat sebagian pemerintahan desa yang belum melakukan pemisahan wewenang dan tugas karena jumlah sumber daya manusia yang terbatas. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan kuesioner sebagai alat untuk memperoleh data. Populasi pada penelitian ini adalah 18 desa di kecamatan Polanharjo dengan sampel sebanyak 54 pegawai pemerintahan desa yang diperoleh dengan metode purposive sampling.
Transparency and Accountability of Village Fund Allocation Management in Wironanggan, Gatak, Sukoharjo Anim Rahmayati; Ema Tietien Chrystiana
Journal of International Conference Proceedings (JICP) Vol 2, No 2 (2019): Proceedings of the 4th International Conference of Project Management (ICPM) Man
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i2.600

Abstract

This study was aimed to analyze the effect of financial statement presentation, the accessibility of financial reports and functional supervision on transparency, and the accountability of Village Fund Allocation (ADD) management in Wironanggan, Gatak, Sukoharjo. The research method used in this research was quantitative research using primary data. It was obtained by distributing questionnaires to respondents who were the village officials of Wironanggan, Gatak, Sukoharjo, the neighbourhood (RT), the hamlet (RW) and the society which was 78 respondents. Data analysis techniques used was multiple linear regression analysis. The result of this study based on data analysis result was that the presentation of accountability report and accessibility did not affect the transparency of village funds management in Wironanggan, whereas the functional supervision had a considerable positive effect on transparency in village fund management. In addition, the results of the study also pointed out that the presentation of accountability report had a significant positive effect on the accountability of village fund management, while the accessibility and functional supervision did not affect the accountability of village fund management.
ZAKAH OF AGRICULTURE: FACTORS INFLUENCING FARMERS’ BEHAVIORAL INTENTION TO PAY Fajriyah, Anisa Nuril; Rahmayati, Anim
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 11, No 2 (2023): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v11i2.21425

Abstract

Islam presents zakah in two types: zakah nafs (soul) and zakah maal (wealth). There are many studies for zakah maal; one is zakah of agriculture. Sidoharjo is the district in Sragen that had 9.093 hectares for harvesting area in 2019 and produced 58.802 tons of fresh rice grains in the same year. This study aims to determine the factors that influence the behavioral intention of farmers to pay zakah for agriculture in the district of Sidoharjo. This quantitative research uses 100 respondents who fit the criteria as a sample. Data were collected through the questionnaires distributed directly to farmers, and the analysis method used multiple linear regression analysis. The results showed that subjective norms affect the behavioral intention of farmers to pay zakah for agriculture. Meanwhile, attitudes and understanding have yet to be shown to influence the behavioral intention of farmers to pay zakah for agriculture. This research implies that subjective norms have influenced farmers to pay zakah agriculture. Considering that humans are social beings, this factor can provide a positive signal to increase the application of zakah agriculture for the welfare of others. Future research can perform other variables to find the entire model to increase the power of zakah in the agricultural sector. Educating the farmer and establishing the community to assist the farmer in paying zakah can be the practical implication of this research.
Pengaruh pajak dearah, retribusi daerah, laba Badan Usaha Milik Daerah (BUMD), dan belanja modal terhadap Pendapatan Asli Daerah (PAD) Tiwi Mei Listyowati; Anim Rahmayati
Journal of Economics and Business Research (JUEBIR) Vol. 2 No. 1 (2023): Juni 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/juebir.v2i1.7290

Abstract

The purpose of this study is to determine the effect of local taxes, regional levies, profits of regionally owned enterprises, and capital expenditures on regional original income in district/city governments in Central Java Province in 2019-2021. The sampling technique uses nonprobability sampling. The sample used was 35 district and city governments in Central Java Province with 105 data. The data analysis technique used in this study is panel data regression. This type of research is quantitative research. The variables in this study are Local Own Revenue, Regional Retribution, BUMD Profits, and Capital Expenditures. The data used is secondary data with data collection techniques using documentation. The result of the study shows that local taxes have a positive effect on regional original income. Regional levies do not affect local revenue. Profits from regionally owned enterprises have a positive effect on local revenue. Capital expenditure has a negative effect on local revenue
The Power of Social Media: Shaping Risk Perception and Investment Decisions Among Young Equity Investors Yoga, Ika; Hastuti, Rina; Pramesti, Wahyu; Rahmayati, Anim
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 1 (2025)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v11i1.5205

Abstract

Purpose: This research study examines the pivotal role of social media in shaping risk perception and investment behavior among young equity investors. It focuses on the impact of social media content on their attitudes toward risk and the decision-making process in investments.Design/Methodology: This study applied the quantitative method using the survey technique to extract data from 250 young stock investors. The data was collected via questionnaires based on a semantic differential scale and analyzed using the SEM-PLS method in order to get complex relationships between the variables unraveled.Findings: Social media significantly shapes young investors' risk perceptions and investment behavior. It not only directly influences investment decisions but also mediates risk perception, leading to changes in investment behavior.Practical implications: This is crucial evidence that informs the place for social media in integrating financial literacy into education. The fact that young investors are supposed to make a critical analysis of any information brought to them is important for these programs of financial literacy. The potential biases and misguidance in the information that can be found on social media should be made known to the young investors in order to raise their level of decision-making.Originality/Value: This paper offers new insights into the impact of social media on young investors' behavior, highlighting risk perception as a key mediator. It also emphasizes financial literacy programs—such as workshops and gamified learning—to counter social media biases. Additionally, this study fills gaps in the literature by exploring how social media shapes risk perception and investment decisions
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Indeks Pembangunan Manusia Rahmayati, Anim; Pertiwi, Imanda Firmantyas
JIFA (Journal of Islamic Finance and Accounting) Vol. 1 No. 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v1i1.1149

Abstract

This study aims to examine the effects of local revenue and balancing funds consisting of general allocation funds, special allocation funds and revenue-sharing funds on the human development index of district governments/ city in Central Java. The level of Human Development Index in Central Java from year to year has fluctuated changes in the increase and including the medium category.The research method used in this is quantitative research using multiple linear regression analysis tools. The sample used in this study is the district government financial statements in Central Java during 2015-2016 which amounted to 70. The result of the research shows that the original income of the region influences the human development index. While general allocation funds, special allocation funds and profit-sharing funds have no effect on the human development index. This indicates that the fulfillment of education, health and poverty eradication needs in Central Java can be met from the local revenue in each district government. Keywords: Local original revenue, general allocation fund, special allocation fund, profit-sharing fund, human development index JEL Classification: H61, H77
Co-Authors Devi Narulitasari Dwi Rahayu Dwi Rahayu Ema Tietien Chrystiana Endah Sayekti Fajriyah, Anisa Nuril Hidayati, Isnaini Nur Ika Yoga Imanda Firmantyas Putri Pertiwi Isnaini Nur Hidayati Pertiwi, Imanda Firmantyas Pertiwi, Imanda Firmantyas Pertiwi, Imanda Firmantyas Putri Rina Hastuti Tiwi Mei Listyowati Wahyu Pramesti