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The Islamicity of Sharia Rural Banks in Indonesia Pertiwi, Imanda Firmantyas Putri; Puspitosari, Indriyana; Wijayati, Fitri Laela
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 10, No 2 (2019): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v10i2.124-138

AbstractThis paper is aimed to evaluate the Islamic Performance of Sharia Rural Banks (SRBs) in Indonesia by using the Islamicity Performance Index (IPI). The data are taken from SRBs from 2014 to 2016 (those include PF and Profit), as well the liquidation of SRBs in those years. The sample is taken by using a purposive sampling technique. Then, there are 82 SRBs samples and observing 246 pcs data. The data are obtained by evaluating their financial reports through the websites of Central Bank of Indonesia or Financial Services Authority (Otoritas Jasa Keuangan-OJK) as well as the SRBs websites. The data are analyzed by non-statistic quantitative and descriptive qualitative techniques. The results are gained from each indicator of their average Islamic Performance Index. The result shows that the Islamic Performance Index of Sharia Rural Banks is unsatisfied. Henceforth, this study has several limitations that may be observed in the next research. Moreover, this research excludes the welfare indicators of the director-employee and AAOIFI index.Penelitian ini bertujuan untuk menilai kinerja keislaman (Islamicity) Bank Perkreditan Rakyat Syariah (BPRS) di Indonesia. Penelitian ini menggunakan sampel BPRS di Indonesia dari tahun 2014 hingga 2016, dengan menggunakan teknik purposive sampling. Sampel akhir yang diperoleh adalah 82 SRB sehingga data yang diamati adalah 246 pcs data. Data diperoleh dengan mengakses laporan keuangan mereka melalui situs web Bank Sentral Indonesia atau Otoritas Jasa Keuangan (OJK) serta situs web masing-masing BPRS. Penelitian ini dianalisa dengan menggunakan teknik kuantitatif non-statistik dan deskriptif kualitatif. Hasil penelitian menemukan bahwa kinerja bank syariah berdasarkan Indeks kinerja keislaman adalah â€œtidak memuaskanâ€. Bagaimanapun, penelitian ini memiliki beberapa batasan yang dapat diperoleh melalui penelitian selanjutnya. Penelitian ini tidak termasuk indikator kesejahteraan direktur-karyawan dan indeks AAOIFI.Â

Responsibility and Accountability of University Social and Environmental Performances: A Sustainability Balanced Scorecard Model Pertiwi, Imanda Firmantyas Putri; Puspita, Rosana Eri; Saifudin, Saifudin
Shirkah: Journal of Economics and Business Vol 6, No 1 (2021)
Publisher : IAIN Surakarta

Since research on the use of sustainability balanced scorecard to assess university social and environmental performances still remains unexplored, this study aims to fill the gap by examining the acceptance of the idea of the State Islamic Religious Colleges (PTKIN) performances in terms of responsibility for social and environmental aspects based on the sustainability balanced scorecard model. Drawing on a qualitative research, eight respondents from the Board of National Accreditation for Higher Education (BAN-PT) and PTKIN policymakers were interviewed. The results indicated that PTKIN must pay more attention to social and environmental perspectives. It was further revealed that although BAN-PT regulation has explicitly included these two perspectives, there were several indicators that still need to be added according to the sustainability balanced scorecard model. Moreover, the results depicted several challenges such as budgeting, regulations, and paradigms that required some adjustment from the policymakers. These results contribute as fruitful insights for university policymakers in developing strategies to enhance university performances, particularly in social and environmental aspects.

Investigating Intention-To-Use Sharia Financial Technology In New Normal Era Puspita, Rosana Eri; Senja, Puput Yanita; Pertiwi, Imanda Firmantyas Putri
International Journal of Islamic Business and Economics (IJIBEC) Vol 4 No 2 (2020): IJIBEC VOL. 4 NO. 2 DECEMBER 2020
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v4i2.2705

The new normal era has made digital-based industries with good prospects, including the sharia fintech industry. The aims of this study investigated the influence of knowledge about products, attitudes, and intentions-to-use of Sharia Financial Technology. There are three variables discussed in this study is knowledge about products, attitudes, and intentions. The quantitative approach used with this research using a regression test. Data Collected by an online survey of 60 respondents. The results of this study indicate that knowledge of Sharia Fintech affects attitudes and the intention-to-use Sharia Fintech. This study is limited to only Muslim respondents. Knowledge Products provide significant influence to shape attitudes and intentions. There has not been much research on new normal, including the sharia fintech industry. For practitioners, this research is useful as a reference in mapping the Muslim market in the fintech industry. This study highlights the importance of fintech in the new normal era because it can reduce the spread of the covid-19 virus.

Investment Decision of PTKIN Academic Community in Central Java and Yogyakarta in the Online Trading System Pertiwi, Imanda Firmantyas Putri; Kasdi, Abdurrohman
EQUILIBRIUM Vol 8, No 2 (2020): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v8i2.8466

This research aims to predict the effect of financial literacy, ease of entry into the capital market and the role of university to academic communityâ€™s investment decisions on the online trading system. This empirical research was carried out by taking academic community of State Islamic University (PTKIN) in Central Java and Yogyakarta as the subjects of the research. The novelty of this research is the formulation of indicators of ease of entry to the capital market and the role of university, which are formulated through not only literature review, but also field observations. Using Partial Least Square (PLS) as the analysis tools, this research finds that financial literacy and ease of entry are being able to predict the influence the academic community's investment decisions. Role of universities variable, although it is empirically proven that four PTKIN samples have been maximized, can not been able to influence the investment decisions of the academic community.

Student Business Incubation by Academic Programs: An Exploratory Study Pertiwi, Imanda Firmantyas Putri; Trishananto, Yudha
Journal of Business and Management Review Vol. 5 No. 9 (2024): (Issue-September)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr.v5i9.1181

Research Aims: This study aims to serve as a preliminary step in developing a business incubation program for the sharia business management department at UIN Salatiga. As the first step, this research will map the potential of tenants, tenant needs, parties that can support tenant business success, opportunities and challenges, and the framework for establishing the sharia business management business incubator. Design/methodology/approach: This research employs a qualitative method, with data collected through interviews with the academic community of the Sharia Business Management Program. In addition to in-depth interviews, this study also conducts Focus Group Discussions (FGD). A saturated sample will be the choice for this research. Based on observations and distribution of participant registration questionnaires, it was found that 47 students registered their businesses for incubation. Research Findings: This research found that comparative studies with business incubators at other universities provide important insights into best practices that can be adopted by the sharia business management Program. A collaborative approach with stakeholders, such as government agencies and partner universities, as well as infrastructure support from internal parties, offers great opportunities for developing an effective business incubator at UIN Salatiga. Theoretical Contribution/Originality: The theoretical contribution of this study lies in the application of the business incubation concept, which has been more commonly used in general universities, and is now adopted and developed in the context of sharia business education. This research provides a specific model of how business incubation can be implemented in an educational environment that focuses on sharia values. Overall, this study offers a new and more detailed model of business incubation in the context of sharia education, which can serve as a reference for developing similar incubators at other universities

Improving Taxpayer Understanding in the UIN Salatiga Community Through e-SPT Filing Assistance Program Pertiwi, Imanda Firmantyas Putri; Rahman, Taufikur
Accounting and Finance Studies Vol. 4 No. 4 (2024): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs44.11832024

Research Aims: The general goal of this community service research is to provide assistance in filling out e-SPT for the academic community and surrounding residents of UIN Salatiga, analyze the effectiveness of the assistance program, and analyze the constructs of the TAM theory, which includes perceived usefulness, perceived ease of use, technology perception, and intention to use e-SPT. Design/methodology/approach: This research uses a combination of experimental-quantitative methods with primary data. The experimental method is conducted by comparing the participants' answers to tax-related questions and the technical aspects of filling out SPT before and after the assistance program. The quantitative method with primary data is applied by analyzing the participants' perception questionnaires regarding the usefulness, ease of use, perception of e-SPT technology, and intention to use e-SPT, both before and after the assistance program. The experimental method in this study will use a 2x2 between-subject factorial design. A saturated sample will be used in this research, with a total of 49 participants, comprising members of the academic community and the surrounding residents of UIN Salatiga. Research Findings: The socialization and assistance activities for filling out e-SPT proved to be effective, able to increase respondents' positive perceptions of the usefulness and ease of e-SPT, and were able to enhance the academic community's interest in using e-SPT as a tax reporting platform. However, the perception of usefulness did not influence the academic community's interest in using e-SPT, while the perception of ease of use and technological attitude were able to influence the interest in using e-SPT among the academic community of UIN Salatiga. Theoretical Contribution/Originality: This study provides both practical and theoretical contributions. Practically, it is expected that the assistance in filling out e-SPT will increase the understanding of the academic community and the surrounding residents of UIN Salatiga regarding taxation in general and the technical aspects of filling out e-SPT in particular. Theoretically, this study can contribute additional literature in the field of community service and taxation.

Pengaruh Ethnosentrisme Konsumen, Kualitas Produk Dan Religiusitas Terhadap Keputusan Pembelian Konsumen Pada Produk Baju Muslim Rabbani Dengan Harga Sebagai Variabel Moderating Azwan, Azwan; Pertiwi, Imanda Firmantyas Putri
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.7618

Penelitian ini bertujuan mengidentifikasi pengaruh ethnosentrisme konsumen, kualitas produk dan religiusitas terhadap keputusan pembelian produk baju muslim rabbani dengan harga sebagai variabel moderasi. Metode penelitian yang digunakan yaitu metode kuantitatif dengan sampel responden sebanyak 162. Teknik pengujian penelitian ini menggunakan alat bantu SPSS 26. Hasil penelitian ini menunjukkan bahwa secara parsial variabel ethnosentrisme konsumen, kualitas produk, religiusitas dan harga berpengaruh positif dan signifikan terhadap keputusan pembelian. Adapun variabel harga belum mampu memoderasi (memperlemah) pengaruh ethnosentrisme konsumen terhadap keputusan pembelian, harga mampu memoderasi (memperkuat) pengaruh kualitas produk terhadap keputusan pembelian dan harga belum mampu memoderasi (memperlemah) pengaruh religiusitas terhadap keputusan pembelian.

MORAL PAJAK: SEBUAH OPSI PENINGKATAN KEPATUHAN PAJAK MASYARAKAT MUSLIM Pertiwi, Imanda Firmantyas Putri
AL-QARDH Vol 2 No 1 (2017): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to determine the significance of taxpayer internal factors to comply with applicable tax laws. Variable religiosity and nationalism become exogenous variables to define tax morale, while tax morale will define tax compliance. Samples taken over 200 individual taxpayers whose Islam religion. Data analysis was done using Structural Equation Model (SEM) by dividing the step into outer test and inner test. The results showed that statistically religiosity influence tax morale, but on the contrary, nationalism is not shown significant results. Tax morale on tax compliance showed positive results and significant. Based on these results, can be concluded that religiosity still plays an important role in moslem society

Sustainability Balanced Scorecard: an Alternative to Apply Legitimacy Theory Pertiwi, Imanda Firmantyas Putri; Hidayati, Isnaini Nur; Retno Meilani, Sayekti Endah; Rahmayati, Anim
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

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

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