Articles
<![CDATA[MERETAS KINERJA MAQASHID SYARIAH PADA BANK UMUM SYARIAH INDONESIA ]]>
<![CDATA[Herlyanto, Fredy Dwi]]>;
<![CDATA[Oktavendi, Tri Wahyu]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 1 (2019): El Muhasaba ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v10i1.5929
<![CDATA[Tujuan dari penelitian ini ialah untuk menganalisis kinerja Bank Syariah Indonesia berdasarkan Maqashid Syariah. Penelitian ini menggunakan metode deskriptif. Objek penelitian ini adalah Bank Umum Syariah Indonesia dengan jumlah sampel yaitu 9 Bank. Data yang digunakan dalam penelitian ini berupa anuual report tahun 2015-2017. Hasil penelitian menunjukkan bahwa kinerja maqashid syariah pada BUS di Indonesia masih berfluktuatifhal ini dapat dilihat dari kinerja maqashid syariah selama tahun 2015-2017 berturut-turut sebesar 24,07%, 25,50% dan 24,73%.Kinerja maqashid syariah yang berfluktuasi disebabkan belum adanya kesadaran para stakeholder untuk memperhatikan kinerja maqashid syariah. Dari 3 tujuan maqashid syariah yaitu; mendidik individu, membangun keadilan dan kepentingan publik, prosentase tertinggi adalah tujuan membangun keadilan. Bank Syariah Mandiri memiliki kinerja maqashid syariah paling tinggi dibanding Bank Umum Syariah lainnya.]]>
<![CDATA[MAKNA BUNGA BANK: SEBUAH KAJIAN INTERAKSIONISME SIMBOLIK ]]>
<![CDATA[Oktavendi, Tri Wahyu]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 2: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v5i2.5153
<![CDATA[The aim of this research is to understand how the meaning of bank interest according to themanager PT CTU. This research uses symbolic interactionism approach. Through five informants who have a position in PT CTU, researcher found the duality of meaning that contradicteach other. The duality of the meaning is (1) bank interest in return for services and (2) bankinterest as a liability for social activities. The dominant meaning in the contradiction is bankinterest as a liability for social activities due to the power of shareholders.Keywords: Symbolic Interactionism, The Meaning of Bank Interest, Domination of Shareholder.]]>
<![CDATA[ANALYSIS OF GOOD CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE AND SUSTAINABILITY REPORT ]]>
<![CDATA[Latifah, Sri Wahjuni]]>;
<![CDATA[Rosyid, Muhammad Fahminuddin]]>;
<![CDATA[Purwanti, Lilik]]>;
<![CDATA[Oktavendi, Tri Wahyu]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 2: Jurnal Reviu Akuntansi Dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v9i2.8902
<![CDATA[This study aims to analysiss and examine the effect of the financial performance and good corporate governance on sustainability report. Financial performance is measured using ROA. Good corporate governance mechanisms used are managerial ownership, independent commissioner board, board of directors and independent audit committee. The population is state-owned companies listed in the Indonesia Stock Exchange during 2011-2014. A purposive sampling method is used as a sampling method and 13 companies are selected as samples. A multiple linear regression analysis using SEM-PLS program is employed as a data analysis tool. The results show that the ROA, the board of directors, and audit committees affect sustainability reports; while managerial ownership and independent board do not affect sustainability reports.]]>
<![CDATA[Islamic Financial Technology Usage: An Investing Perspectives On Generation Z ]]>
<![CDATA[Oktavendi, Tri Wahyu]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v5i2.10100
<![CDATA[Today, in Sharia Finance Sector, there was some a new model of sharia finance based on Financial Technology, it is called Islamic Financial Technology (I-Fintech). In other side, A Generation Z comes up as consumer of I-Fintech in the future. There is a big question like “do Generation Z accept I-Fintech in the future?â€. Using Technology Acceptance Model with 3 proxy, it is Perceived Usefulness, Perceived Ease of Use, and Attitude Toward Using. The result of this research show that Perceived Usefulness and Perceived Ease of Use affect on Attitude Toward Using I-Fintech. The conclusion is Generation Z’s perceived on I-Fintech are depend on its usefulness and ease of use. This result implied on the development focus of I-Fintech in the future. ]]>
<![CDATA[Edukasi Pelaporan Perpajakan Demi Mewujudkan Kemandirian Pajak Gabungan Kelompok Tani ]]>
<![CDATA[Oktavendi, Tri Wahyu]]>;
<![CDATA[Widyastuti, Aviani]]>
<![CDATA[ Jurnal Abdimas Vol 25, No 2 (2021): December 2021 ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/abdimas.v25i2.32714
<![CDATA[Pelaporan pajak merupakan salah satu kewajiban bagi Badan Hukum. Dirjen Pajak tlah banyak melakukan berbagai macam cara untuk mempermudah dalam pelaporan pajak. Gabungan Kelompok Tani (GaPokTan) Batu, merasa bahwa semua kemudahan yang ditawarkan oleh Dirjen pajak menjadi hal yang sulit dipraktikkan. Sehingga, tujuan dari pengabdian ini adalah untuk meningkatkan kemandirian GaPokTan dalam melaporkan Pajak. Kegiatan pelatihan pelaporan dan pembayaran pajak dilakukan dengan tetap menerapkan protokol kesehatan Covid-19. Hasil dari kegiatan ini yaitu Gapoktan sudah memahami pentingnya mengetahui cara perhitungan pajak. Salah satu anggota menyatakan, selama ini tidak pernah tahu perhitungan pajak, sehingga pembayaran pajak dipukul rata tiap bulan. Di sisi lain, pendapatan dari Gapoktan sangat fluktuatif dan bisa jadi dalam bulan tertentu pajaknya nihil.]]>
<![CDATA[MEWUJUDKAN MAQASHID SHARIAH DENGAN MENERAPKAN GOOD GOVERNANCE BUSINESS SHARIAH ]]>
<![CDATA[Tri Wahyu Oktavendi]]>
<![CDATA[ AKUNTANSI DEWANTARA Vol 3 No 1 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 1 APRIL 2019 ]]>
Publisher : <![CDATA[Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ad.v3i1.4103
<![CDATA[This study aims to prove the relationship between the Good Governance Business Shariah and Maqashid Shariah. The population used is a Sharia Commercial Bank in Indonesia registered with Bank Indonesia in 2015-2017. This study uses Pearson model correlation analysis. The results of the study show that from the three Maqashid Syariah variables there is only one variable that has a relationship. The variable that is influential is the Variable Goal of Justice. This means that the application of GGBS can stimulate the realization of the Goal of Justice. For Variables of Educational Objectives and Welfare Objectives there is no relationship with Good Governance Business Shariah.]]>
<![CDATA[MAKNA BUNGA BANK: SEBUAH KAJIAN INTERAKSIONISME SIMBOLIK ]]>
<![CDATA[Tri Wahyu Oktavendi]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 5 No. 2: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v5i2.5153
<![CDATA[The aim of this research is to understand how the meaning of bank interest according to themanager PT CTU. This research uses symbolic interactionism approach. Through five informants who have a position in PT CTU, researcher found the duality of meaning that contradicteach other. The duality of the meaning is (1) bank interest in return for services and (2) bankinterest as a liability for social activities. The dominant meaning in the contradiction is bankinterest as a liability for social activities due to the power of shareholders.Keywords: Symbolic Interactionism, The Meaning of Bank Interest, Domination of Shareholder.]]>
<![CDATA[ANALYSIS OF GOOD CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE AND SUSTAINABILITY REPORT ]]>
<![CDATA[Sri Wahjuni Latifah]]>;
<![CDATA[Muhammad Fahminuddin Rosyid]]>;
<![CDATA[Lilik Purwanti]]>;
<![CDATA[Tri Wahyu Oktavendi]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 2: Jurnal Reviu Akuntansi Dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v9i2.8902
<![CDATA[This study aims to analysiss and examine the effect of the financial performance and good corporate governance on sustainability report. Financial performance is measured using ROA. Good corporate governance mechanisms used are managerial ownership, independent commissioner board, board of directors and independent audit committee. The population is state-owned companies listed in the Indonesia Stock Exchange during 2011-2014. A purposive sampling method is used as a sampling method and 13 companies are selected as samples. A multiple linear regression analysis using SEM-PLS program is employed as a data analysis tool. The results show that the ROA, the board of directors, and audit committees affect sustainability reports; while managerial ownership and independent board do not affect sustainability reports.]]>
<![CDATA[The Role Of Risk, Trust, Social Influence On ZIS Online Payment Adoption: Generation-Z Perspectives ]]>
<![CDATA[Tri Wahyu Oktavendi]]>;
<![CDATA[Immanuel Mua'ammal]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 2: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v11i2.17400
<![CDATA[Technological developments encourage people to make changes in their lives. The emergence of various kinds of online payment systems has made human life easier in completing various transaction activities. With online payment technology, ZIS payment activities can be done cashless. The respondents in this study were Generation Z. This research’s testing is using SMART PLS 3.0. Generation Z has several factors that are considered to be intense in using ZIS online Payment. To be able to continue to be intense, one of them is by increasing trust in ZIS online Payment. Trust owned by Generation Z is driven by the factors of Risk, Ease of Use, Usefulness, and Social Influence. The implication of the results of this study is that by increasing the ZIS online Payment movement in the future, ZIS transactions will be faster and the ability of the Amil Zakat, Infaq, and Shadaqah bodies to collect ZIS funds will also increase.]]>
<![CDATA[PENINGKATAN KEMANDIRIAN PAJAK DENGAN PELATIHAN PAJAK ONLINE PADA GABUNGAN KELOMPOK TANI TORONG MAKMUR ]]>
<![CDATA[Aviani Widyastuti]]>;
<![CDATA[Tri Wahyu Oktavendi]]>
<![CDATA[ Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 5 No. 2 (2021): Juni 2021 ]]>
Publisher : <![CDATA[LPPM Univ. Ibn Khaldun Bogor ]]>
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DOI: 10.32832/abdidos.v5i2.876
<![CDATA[Setiap entitas pada yang berbadan hukum pada dasarnya memiliki kewajiban yang melekat terkait dengan pelaporan perpajakan. Terkait dengan kewajiban tersebut, kelompok-kelompok tani yang tergabung dalam Gapoktan sendiri telah menjalankan kewajibannya sebagai wajib pajak setiap tahun dengan melaporkan SPT Tahunan. Selama ini pelaporan SPT Tahunan masih dilakukan secara manual dengan pendampingan langsung oleh KPP Pratama Batu. Berawal dari tidak adanya pendampingan oleh KPP Pratama Batu pada tahun ini, maka mitra mulai menyadari akan pentingnya kemandirian dalam hal pelaporan perpajakan sehingga tidak bergantung pada KPP Pratama Batu. Oleh karena itu, dalam hal ini mitra mengusulkan kepada tim pengabdi untuk memberikan pendampingan pelaporan perpajakan secara online agar lebih mudah dalam melaporkan perpajakannya. Pendampingan pelaporan pajak online merupakan hal yang sangat penting untuk meningkatkan kesadaran pajak. Anggota Gapoktan Torongmakmur sangat berterimakasih dengan adanya kegiatan tersebut. Hal tersebut mengindikasikan bahwa edukasi tentang pelaporan pajak sangat bermanfaat bagi anggota. Di sisi lain, anggota Gapoktan Torongmakmur juga menyampaikan bahwa dengan adanya pajak online dapat mempermudah kegiatan pelaporan pajak khususnya pada masa pandemi. Selain itu, modul tutorial pelatihan pajak menunjang kemandirian pajak di masa yang akan datang.]]>
