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All Journal Jurnal Mahasiswa Jurusan Arsitektur Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo SOLUSI Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Mizania : Jurnal Ekonomi dan Akuntansi Jurnal Ekonomi Bisnis dan Kewirausahaan JIMEKA
Khomsatun, Siti
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Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Kinerja Desain Pasif Bangunan Pada Arsitektur Vernakular Jawa (Studi Kasus: Rumah Joglo di Ngrogung, Ponorogo) Khomsatun, Siti; Nugroho, Agung Murti
Jurnal Mahasiswa Departemen Arsitektur Vol. 12 No. 2 (2024): Jurnal Mahasiswa Arsitektur
Publisher : Departemen Arsitektur Fakultas Teknik Universitas Brawijaya

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

Abstract

ABSTRAK Kabupaten Ponorogo, dengan iklim tropis, menghadapi tantangan dalam menjaga kenyamanan termal bangunan. Curah hujan dan kelembapan tinggi serta suhu yang tinggi sepanjang tahun menekankan pentingnya teknik pendinginan pasif untuk efisiensi termal. Penelitian ini bertujuan memahami dan menilai efektivitas elemen desain pasif arsitektur vernakular dalam mengurangi konsumsi energi dan mempertahankan kenyamanan termal pada rumah Joglo di Desa Ngrogung, Kecamatan Ngebel, Ponorogo. Elemen desain pasif yang diteliti meliputi orientasi bangunan, selubung atap, selubung bangunan, penempatan bukaan, material, dan tata lingkungan sekitar. Metode penelitian mencakup pendekatan kuantitatif dengan pengukuran suhu dan kelembapan udara menggunakan Hobo Data Logger, serta pendekatan kualitatif dengan melakukan studi literatur, dokumentasi, observasi lapangan, dan analisis visual elemen desain pasif. Hasil penelitian menunjukkan bahwa orientasi bangunan optimal, terdapat insulasi panas di ruang bawah atap, dinding dengan pembayang dan warna cerah, serta bukaan jendela berpori dengan peneduh meningkatkan kenyamanan termal. Namun, volume atap, lebar kanopi, warna atap, luas bukaan jendela, dan ketinggian lantai belum optimal. Suhu rata-rata dalam rumah selama tiga bulan pengukuran adalah 25,77°C, menunjukkan kondisi nyaman, sedangkan kelembapan udara 75,45%, tidak sesuai dengan standar yang direkomendasikan. Kata kunci: desain pasif, rumah joglo, kenyamanan termal ABSTRACT The Ponorogo Regency, with its tropical climate, faces challenges in maintaining thermal comfort in buildings. High rainfall and humidity, along with consistently high temperatures throughout the year, emphasize the importance of passive cooling techniques for thermal efficiency. This research aims to understand and evaluate the effectiveness of vernacular architectural passive design elements in reducing energy consumption and maintaining thermal comfort in Joglo houses in Ngrogung Village, Ngebel District, Ponorogo. The passive design elements studied include building orientation, roof envelope, building envelope, placement of openings, materials, and surrounding environment layout. The research methods include a quantitative approach with temperature and air humidity measurements using a Hobo Data Logger, as well as a qualitative approach through literature studies, documentation, field observations, and visual analysis of passive design elements. The results indicate that optimal building orientation, thermal insulation in the attic space, walls with shading and bright colors, and porous window openings with shading improve thermal comfort. However, the roof volume, canopy width, roof color, window opening area, and floor height are not yet optimal. The average indoor temperature during the three-month measurement period was 25.77°C, indicating comfortable conditions, while the air humidity was 75.45%, which does not meet the recommended standards. Keywords: passive design, joglo house, thermal comfort
Determinasi Kinerja Keuangan Perbankan Syariah: Pendekatan Keuangan dan Non-Keuangan Hasim, Fitria; Fitri, Habsyah; Khomsatun, Siti; Ersyafdi, Ilham Ramadhan
Solusi Vol. 23 No. 4 (2025): October
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v23i4.12935

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh faktor keuangan dan nonkeuangan terhadap kinerja keuangan perbankan syariah di Indonesia dengan menggunakan pendekatan kuantitatif. Metode ini dipilih karena mampu menggambarkan hubungan antarvariabel secara objektif dan terukur. Populasi dalam penelitian ini adalah seluruh bank umum syariah yang terdaftar pada Otoritas Jasa Keuangan (OJK) selama periode 2018–2023. Teknik pengambilan sampel menggunakan purposive sampling, yaitu pemilihan sampel berdasarkan kriteria tertentu yang relevan dengan tujuan penelitian. Berdasarkan kriteria tersebut, diperoleh sembilan bank syariah yang memenuhi syarat untuk dijadikan objek penelitian. Analisis data dilakukan menggunakan regresi linier berganda guna mengetahui seberapa besar pengaruh masing-masing variabel independen terhadap variabel dependen. Variabel independen dalam penelitian ini meliputi Capital Adequacy Ratio (X1), Non Performing Financing (X2), Financing to Deposit Ratio (X3), Biaya Operasional terhadap Pendapatan Operasional (X4), Net Operating Margin (X5), Dewan Pengawas Syariah (X6), Komite Audit (X7), Dewan Komisaris (X8), Komisaris Independen (X9), dan Dewan Direksi (X10). Sementara itu, variabel dependen yang digunakan adalah Return on Assets (ROA) sebagai indikator kinerja keuangan bank. Hasil penelitian menunjukkan bahwa BOPO, NOM, dan Dewan Direksi memiliki pengaruh signifikan terhadap kinerja keuangan, sedangkan CAR, NPF, FDR, DPS, Komite Audit, Dewan Komisaris, dan Komisaris Independen tidak menunjukkan pengaruh yang signifikan. Temuan ini memberikan gambaran bahwa efisiensi operasional, kemampuan menghasilkan margin, serta efektivitas manajerial menjadi faktor utama dalam meningkatkan profitabilitas perbankan syariah di Indonesia.
Unveiling the Impact of Risk on Income Smoothing of Indonesia Islamic Commercial Banks: English Lestari, Novia; Khomsatun, Siti
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 2 (2023): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v5i2.2680

Abstract

This study aims to test whether bank risk (financing/credit risk, liquidity risk and operating risk) had an impact on Income Smoothing (measured through Loan Loss Provisions) in Indonesia Islamic Commercial Banks or not. The research sample used 11 Indonesia Islamic Commercial Banks that established before 2015 and listed in Financial Services Authority (OJK) From 2015-2019. 11 Samples were taken using purposive sampling. The data used are secondary data from quarterly financial report, 220 in total. Hypothesis testing is done by using panel data regression method. Based on the analysis that have been made, the results shows that the financing/credit risk and liquidity risk had no impact on income smoothing. Operating risk had negative effect. While Total Loans as control variable affected dependent variable. For the size, as other control variable, do not affect the dependent varible. This study contributes to enrich the literature about income smoothing and bank risk, especially regarding operational risk which is less discussed than financing and liquidity risk.
Peranan Tata Kelola sebagai Pemoderasi atas Pengaruh Manajemen Laba terhadap Efisiensi Investasi Yapono, Dania Amani; Khomsatun, Siti
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v5i2.10873

Abstract

The purpose of this study is to analyze the effect of earnings management on corporate investment efficiency and to examine whether the corporate governance mechanism such as institutional ownership, the independence of the board of commissioners and the expertise of the board of commissioners be able to moderating those effects. The population in this study is manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) during 2014-2016. This study uses purposive sampling method and unbalanced panel data regression. The results of this study indicate that earnings management has a significant negative effect on investment efficiency. The institutional ownership is able to weaken the negative relationship. The independence and expertise of the board of commissioners has no effect to moderate the negative relationship between earnings management and investment efficiency.
Potensi Kecurangan Non-Fungible Token: Dalam Lensa Akuntansi Forensik dan Syariah Khomsatun, Siti
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 4 No. 1 (2024): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v4i1.993

Abstract

This study analyzes the possibility of fraud in Non-Fungible Tokens (NFT) transactions using forensic accounting and Sharia perspectives. This study employs a qualitative research method with in-depth and exploratory approach. Primary data were collected through interviews with NFTs Creators, Auditors, and DSN-MUI Member, while the secondary data were from article journals, scientific books, theses, and websites. This study concludes that NFT has the potential for fraud, such as Pump-and-Dump, Rug Pull, and Money Laundering schemes, based on the nature of NFT itself. However, all of these fraud schemes can be prevented by the users (investors) who must be informed about what they are buying, either through educating themselves on fundamental analysis or by using forensic accounting techniques. From sharia perspective, NFT transactions are not permitted (haram) because they are lack of underlying assets and contain gharar (obscurity), dharar (danger), maysir (speculation), and also have been given a haram fatwa by the MUI of Indonesia.
THE EFFECT OF FINANCIAL RATIOS AND SHARE OWNERSHIP ON PROFITABILITY IN INDONESIA BANKING INDUSTRY Zakiyatun, Amita; Khomsatun, Siti; Ersyafdi, Ilham Ramadhan; Ulfa, Fitria; Prabowo, Muhammad Aras; Aryani, Habsyah Fitri; Fauziyyah, Nurul
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2024): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i1.1960

Abstract

AbstractThe purpose of this study was to analyze and examine the effect of financial ratios and share ownership on profitability of banking industry in Indonesia. The financial ratios variables in this study are Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operating Expenses Operating Income (BOPO), Non Performing Loan (NPL), Net Interest Margin (NIM). While the share ownership is proxied by managerial ownership, institutional ownership, and public ownership. The dependent variable is profitability measured by Return on Asset (ROA). The type of research used is quantitative which is causal associative, then uses panel data regression analysis techniques. The population used in this study is conventional banking registered with the Financial Services Authority, and there are 36 banks that meet the sampling criteria from 2018-2022. The results showed that LDR, NIM and institutional ownership had a positive effect on profitability. The next result showed that BOPO, CAR, and NPL had a negative effect on profitability. While, managerial ownership and public ownership have no influence on banking profitability. The findings indicates that financial ratios are still powerful to influence the profitability of banking. Institutional ownership has some expert that could advice to the bank how to increase the profitability. Keywords: Banking Financial Ratios, Profitability, Share Ownership AbstrakTujuan dari penelitian ini adalah untuk menganalisis dan menguji pengaruh rasio keuangan dan kepemilikan saham terhadap profitabilitas industri perbankan di Indonesia. Variabel rasio keuangan dalam penelitian ini adalah Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional Pendapatan Operasional (BOPO), Non Performing Loan (NPL), Net Interest Margin (NIM). Sedangkan kepemilikan saham diproksikan dengan kepemilikan manajerial, kepemilikan institusional, dan kepemilikan publik. Variabel dependennya adalah profitabilitas yang diukur dengan Return on Asset (ROA). Jenis penelitian yang digunakan adalah kuantitatif yang bersifat asosiatif kausal, kemudian menggunakan teknik analisis regresi data panel. Populasi yang digunakan dalam penelitian ini adalah perbankan konvensional yang terdaftar di Otoritas Jasa Keuangan, dan terdapat 36 bank yang memenuhi kriteria pengambilan sampel dari tahun 2018-2022. Hasil penelitian menunjukkan bahwa LDR, NIM dan kepemilikan institusional berpengaruh positif terhadap profitabilitas. Hasil selanjutnya menunjukkan bahwa BOPO, CAR, dan NPL berpengaruh negatif terhadap profitabilitas. Sementara itu, kepemilikan manajerial dan kepemilikan publik tidak memiliki pengaruh terhadap profitabilitas perbankan. Temuan ini mengindikasikan bahwa rasio keuangan masih kuat untuk mempengaruhi profitabilitas perbankan. Kepemilikan institusional memiliki beberapa ahli yang dapat memberikan saran kepada bank untuk meningkatkan profitabilitas. Kata kunci: Rasio Keuangan Perbankan, Profitabilitas, Kepemilikan Saham
ANALISIS INTEGRASI ANTARA BUDAYA ORGANISASI DAN NILAI ISLAM DALAM MEMINIMALKAN FRAUD KETIKA CORPORATE GOVERNANCE LEMAH STUDI KASUS PT BPRS XYZ Munir, Ahmad Misbakhul; Prabowo, Muhammad Aras; Khomsatun, Siti; Ahmadi, Lusiana Putri; Aryani, Habsyah Fitri; Hidayadi, Taufik
Jurnal Akuntansi Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i1.2031

Abstract

ABSTRAKPenelitian ini bertujuan untuk memahami bagaimana integrasi dan peran nilai-nilai Islam dan budaya perusahaan pada PT. BPRS XYZ dalam meminimalisir kecurangan. Metode penelitian yang digunakan adalah deskriptif kualitatif yang dilakukan di PT Perbankan Syariah (BPRS XYZ) di Depok, Jawa Barat. Berdasarkan hasil penelitian terlihat jelas bahwa integrasi antara budaya organisasi dan nilai-nilai Islam di PT. BPRS XYZ dalam meminimalisir kecurangan terletak pada budaya organisasi. Kegiatan keagamaan di perusahaan seperti kajian agama, zikir, Maulid Nabi Muhammad SAW, shalat fardlu berjamaah, dan membaca surat Al-Waqi'ah merupakan beberapa faktor dalam mewujudkan tata kelola perusahaan dan mencegah terjadinya kecurangan. Kegiatan ini dilakukan secara terus menerus setiap harinya sehingga berdampak pada tumbuhnya nilai-nilai Islami dalam diri setiap pegawai. Nilai-nilai Islam tertanam kuat sejalan dengan keyakinan yang dianutnya. Nilai-nilai Islam ini dapat melindungi diri dari melakukan tindakan curang ketika tata kelola perusahaan lemah.Kata Kunci: Nilai-Nilai Islam; Tata kelola perusahaan; Tipuan.ABSTRACTThis research aims to understand how the integration and role of Islamic values and corporate culture at PT. BPRS XYZ in minimizing fraud. The research method used was descriptive-qualitative, which was carried out at PT Sharia Banking (BPRS XYZ) in Depok, West Java. Based on the research results, it is clear that the integration between organizational culture and Islamic values at PT. BPRS XYZ in minimizing fraud lies in organizational culture. Religious activities in companies, such as religious studies, remembrance of God, the birthday of the Prophet Muhammad SAW, fardlu prayers in congregation, and reading the Al-Waqi'ah letter, are some of the factors in realizing corporate governance and preventing fraud. This activity is carried out continuously every day, which has an impact on the growth of Islamic values in every employee. Islamic values are firmly embedded in line with the beliefs he adheres to. These Islamic values can protect oneself from committing fraudulent acts when corporate governance is weak.Keywords: Islamic Values; Corporate Governance; Fraud.
PENGARUH GOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN DAN INTENSITAS AKTIVA TERHADAP PENGHINDARAN PAJAK Ahmadi, Lusiana Putri; Saputri, Anjeli; Ersyafdi, Ilham Ramadhan; Khomsatun, Siti; Aryani, Habsyah Fitri
Jurnal Akuntansi Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i1.2023

Abstract

ABSTRAKPenelitian ini disusun dengan tujuan untuk menganalisis dan menguji pengaruh Good Corporate Governance Karakteristik Perusahaan dan Intensitas Aktiva terhadap Penghindaraan Pajak. Variabel yang digunakan pada penelitian ini yaitu dewan komisaris, komisaris independen, dewan direksi, ukuran perusahaan, kepemilikan institusional, pertumbuhan penjualan, intensitas aset tetap, dan intensitas persediaan. Jenis penelitian yang digunakan adalah kuantitatif yang bersifat asosiatif kausal kemudian menggunakan teknik analisis regresi linier berganda. Populasi yang digunakan pada penelitian ini adalah 38 perusahaan sektor property dan real estate yang terdaftar di Bursa  Efek Indonesia dan terdapat 24 perusahaan yang memenuhi kriteria pengambilan sampel.Hasil penelitian menunjukkan variabel komisaris independen, kepemilikan institusional, intensitas aset tetap dan intensitas persediaan berpengaruh positif terhadap penghindaran pajak. Sedangkan dewan komisaris, dewan direksi ukuran perusahaan, pertumbuhan penjualan, tidak memiliki pengaruh terhadap penghindaran pajak.Kata Kunci : Dewan komisaris, komisaris independen, dewan direksi, ukuran perusahaanABSTRACTThis research was prepared with the aim of analyzing and testing the influence of Good Corporate Governance, Company Characteristics and Asset Intensity on Tax Avoidance. The variables used in this research are board of commissioners, independent commissioners, board of directors, company size, institutional ownership, sales growth, fixed asset intensity, and inventory intensity. The type of research used is quantitative, causal associative in nature and then uses multiple linear regression analysis techniques. The population used in this research is 38 property and real estate sector companies listed on the Indonesia Stock Exchange and there are 24 companies that meet the sampling criteria. The research results show that the variables of independent commissioner, institutional ownership, fixed asset intensity and inventory intensity have a positive effect on avoidance. tax. Meanwhile, the board of commissioners, board of directors, company size, sales growth have no influence on tax avoidance.Keywords: Board of commissioners, independent commissioners, board of directors, company size
Analisis Kendala Usaha Mikro, Kecil dan Menengah (UMKM) Di Kabupaten Bandung Saputri, Pelangi Angga; Khomsatun, Siti; Ginanjar, Sunandie Eko
JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN Vol 13 No 1 (2024): Jurnal Ekonomi Bisnis Dan Kewirausahaan, Vol 13 No. 1 Januari 2024
Publisher : Universitas Sahid Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47942/jebiskwu.v13i1.1717

Abstract

MSMEs are businesses owned and run by households, small business entities, groups or individuals. As a developing country, Indonesia places MSMEs at the center of the regional economy to encourage the potential for independence to grow in society, especially in the economic sector. In Indonesia, MSMEs cannot be eliminated because the distribution of people's income is greatly helped by their existence. This research was conducted to determine the restrictive factors (barriers) in the development of MSMEs in Bandung Regency. This study aims to analyze the potential of small and medium-scale creative industries in Bandung Regency to increase income. This research uses qualitative methods with a descriptive-comparative research type. From the studies above, several important factors that influence the development of MSMEs in Bandung Regency include media factors for promotion and marketing, as well as other factors that were not researched. Apart from that, the implementation of the People's Business Credit (KRU) policy and the use of audit designs are also concerned with increasing the income and performance of MSMEs in Bandung Regency. This research has benefits for researchers and readers in identifying obstacles, increasing income, and analyzing the implementation of relevant policies for the development of MSMEs in Bandung Regency.
DETERMINANTS OF INTERNET DISCLOSURE TRANSPARENCY ON ZAKAT MANAGEMENT ORGANIZATIONS IN INDONESIA Khomsatun, Siti; Fikry, Rifqi Roushan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.27111

Abstract

This study's purpose is to examine the influence of Zakat Management Organization (OPZ) characteristics on the transparency of Internet disclosure. There are four independent variables such as the size of OPZ, the presence of external auditors, under the auspices of the corporation status, and institution type. The size of OPZ is measured by the ln of the total assets, whereas the existence of the external auditor, the auspices of the corporation status, and the type of institution use dummy variables. The sample of this research is 32 OPZ in Indonesia with the research period 2018. The results show that the size of OPZ, the presence of auditors, and the ownership status of the institution had a significant positive effect on the transparency of Internet disclosure. However, the type of institution (BAZ or LAZ) does not affect the transparency of internet disclosure at OPZ. The percentage of disclosure of internet disclosures, such as content and presentation on the OPZ website, has increased from previous studies.
Co-Authors Agung Murti Nugroho Ahmadi, Lusiana Putri Aryani, Habsyah Fitri Ersyafdi, Ilham Ramadhan Fauziyyah, Nurul Fikry, Rifqi Roushan Fitri, Habsyah Ginanjar, Sunandie Eko Hasim, Fitria Muhammad Aras Prabowo Munir, Ahmad Misbakhul Novia Lestari Saputri, Anjeli Saputri, Pelangi Angga Saufanny, Annisa Difa Siti Marhamah, Siti Taufik Hidayadi Ulfa, Fitria Yapono, Dania Amani Zakiyatun, Amita