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All Journal JURNAL DINAMIKA EKONOMI PEMBANGUNAN Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Learning Community : Jurnal Pendidikan Luar Sekolah Jurnal Komunikasi Universitas Garut: Hasil Pemikiran dan Penelitian EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Journal of Contemporary Accounting JURNAL EKONOMI SYARIAH Komitmen : Jurnal Ilmiah Manajemen ESA Muhasabatuna: Jurnal Akuntansi Syariah Az-Zahra: Journal of Gender and Family Studies Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Dinamika Al-Istinbath: Jurnal Hukum Islam Journal of Islamic Economics Lariba Likuid: Jurnal Ekonomi Industri Halal Gunung Djati Conference Series JAMAS: Jurnal Abdi Masyarakat Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Islamic Law (EJIL) JEMBA: Journal of Economics, Management, Business, and Accounting Al-bank: Journal of Islamic Banking and Finance JPS (Jurnal Perbankan Syariah)
Sakinah, Gina
UIN Sunan Gunung Djati Bandung
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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PENTINGNYA HALAL DALAM PANGAN UNTUK KEHIDUPAN: The Importance of Halal in Food for Life Jufrinaldi, Jufrinaldi; Rahmawati, Dian Suci; Lanita, Lanita; Utami, Dhea Maharani; Affandi, Lutfi Surya; Sakinah, Gina; Mudzakir, Mudzakir
JAMAS : Jurnal Abdi Masyarakat Vol. 3 No. 2 (2025)
Publisher : Forind Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62085/jms.v3i2.170

Abstract

Kegiatan ini bertujuan untuk meningkatkan kesadaran dan pemahaman masyarakat tentang pentingnya kehalalan pangan dalam kehidupan sehari-hari. Kegiatan ini dilaksanakan di Perumahan Pondok Benda Indah, Tangerang Selatan, dengan pendekatan edukasi berbasis Sistem Jaminan Produk Halal dan Halal Assurance System 23000. Materi yang disampaikan meliputi kriteria halal untuk bahan, produk, dan fasilitas produksi yang harus memenuhi prinsip syariah. Selain itu, pelatihan ini juga dirancang untuk memberdayakan pelaku Usaha, Kecil dan Menengah dalam memahami prosedur sertifikasi halal, sehingga mereka mampu meningkatkan daya saing produk di pasar lokal maupun internasional. Metode pelaksanaan kegiatan mencakup survei lokasi, pemaparan materi, diskusi, serta monitoring dan evaluasi melalui pre-test dan post-test. Peserta pelatihan yang terdiri dari 20 orang menunjukkan peningkatan pemahaman yang signifikan terhadap konsep kehalalan pangan, sebagaimana diukur dari hasil evaluasi. Program ini menghasilkan luaran berupa laporan kegiatan, artikel publikasi di jurnal PkM, serta dampak nyata berupa peningkatan kesadaran masyarakat terhadap gaya hidup halal. Hasil dari kegiatan ini menunjukkan bahwa edukasi tentang halal tidak hanya berdampak positif bagi konsumen muslim, tetapi juga bagi masyarakat umum yang peduli terhadap kebersihan dan kualitas produk yang mereka konsumsi. Dampak program juga dirasakan oleh pelaku usaha yang mendapatkan wawasan untuk meningkatkan daya saing produk halal. Program ini diharapkan dapat menjadi langkah strategis dalam mendukung pertumbuhan industri halal di Indonesia dan memperkuat posisi Indonesia di pasar global. Dukungan berkelanjutan dari pemerintah, industri, dan masyarakat sangat diperlukan untuk memperluas cakupan program ini di masa mendatang.
INTEGRASI TEORI PELAKU DAN RISIKO UNTUK MEMBANGUN KERANGKA KEPATUHAN PAJAK DI INDONESIA Zahra Yusuf, Nasywa Nurunnabilah; ahmad, saidah; Sakinah, Gina
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 2 (2025): April
Publisher : Universitas Sangga Buana

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

Abstract

Tax compliance in Indonesia continues to face significant challenges, particularly in the aspect of voluntary compliance. This article aims to develop an integrative conceptual framework by combining the Theory of Planned Behavior (TPB) and tax risk management to enhance the effectiveness of tax compliance policies. The method employed is a systematic literature review based on the PRISMA approach, focusing on articles indexed. The synthesis reveals that psychological factors such as attitude, subjective norms, and perceived behavioral control are closely intertwined with risk perception, which is managed through Compliance Risk Management (CRM) strategies. The integrative framework positions risk perception as a mediating variable linking tax compliance intention and actual behavior, while also reinforcing CRM’s moderating function. These findings offer theoretical contributions by bridging psychological and managerial approaches, as well as practical implications for designing tax policies that are data-driven and aligned with taxpayer behavior.
The Impact of Capital Adequacy, Financing Risk, and Profitability on the Market Share of Islamic Banks in Indonesia Murtadho, Taufiq Ridwan; Ponirah, Ade; Hidayat, Nendi Nur; Sakinah, Gina
Al-bank: Journal of Islamic Banking and Finance Vol 5, No 2 (2025): July - Desember 2025
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v5i2.15803

Abstract

This study aims to analyze the effect of the Capital Adequacy Ratio, Net Non-Performing Financing, and Return on Assets on the market share of Islamic Commercial Banks in Indonesia. Market share is measured as the percentage of Islamic Commercial Banks assets relative to total national banking assets. The study employs a quantitative approach using multiple linear regression analysis with quarterly aggregate data of Islamic Commercial Banks from Q1 2010 to Q4 2024. Data were obtained from the Islamic Banking Statistics published by the Financial Services Authority. The results reveal that Capital Adequacy Ratio and Net Non-Performing Financing significantly influence market share, while Return on Assets does not. Simultaneously, the three variables significantly affect market share with a coefficient of determination of 70.4%. These findings highlight that capital adequacy and financing quality are the primary factors driving the competitiveness of BUS, while profitability Return on Assets does not have a direct impact on market share expansion
Detecting financial statement audit quality factors in companies registered on the Jakarta Islamic Index (JII) period 2018-2022 Sakinah, Gina; Irma, Ramadhani Irma Tripalupi; Serda, Serda Mulyasa Insani; Ade, Ade Ponirah
Journal of Contemporary Accounting Volume 7 Issue 1, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss1.art4

Abstract

This study aims to determine the factors that affect the quality of financial statement audits in companies listed on the Jakarta Islamic Index (JII) for the 2018-2022 period. This research uses a descriptive method with a quantitative approach. The type of data used in this study is in the form of quantitative data that is calculated directly. The data source is secondary in the form of annual financial statements published by each company listed in the Jakarta Islamic index (JII) for the 2018-2022 period. In this study, the population is companies listed in the Jakarta Islamic Index (JII) for the 2018-2022 period. There are 30 companies that make up the population in this study. The sampling method in this study used purposive sampling techniques. Then test the data using logistic regression. The results showed that the audit delay variable showed that there was no partial influence on audit quality. The audit fee shows that there is no partial influence on audit quality. Audit delay and audit fee show that there is no simultaneous effect on Audit Quality.
Integrasi Hukum Islam dalam Kebijakan Pengelolaan Sumber Daya Alam: Mencapai Keberlanjutan dan Keadilan Sosial di Indonesia Susana, Lina Marlina; Tripalupi, Ramadhani Irma; Kholil, Suparman; Efendi, Nur; Sakinah, Gina
AL-ISTINBATH : Jurnal Hukum Islam Vol 10 No 2 (2025)
Publisher : Institut Agama Islam Negeri Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jhi.v10i2.13038

Abstract

This study examines the integration of Islamic legal principles into Indonesia’s natural resource governance, with a particular focus on sustainability and social justice. The research is motivated by the exploitative and anthropocentric orientation of current policies, which neglect intergenerational equity and ecological justice. To address this gap, the study employs a normative-juridical method with a critical approach, analyzing law as a system of norms rather than merely as social practice. Sources include statutory laws such as the Minerba Law and Job Creation Law, relevant fatwas issued by the Indonesian Council of Ulama, as well as Qur’anic and Hadith texts interpreted through the framework of maqāṣid al-sharī‘ah. Case studies of deforestation in Kalimantan and mining conflicts in West Nusa Tenggara are presented to contextualize the neglect of Islamic values in environmental management. The findings reveal four structural problems: legal dualism between state law and Islamic ethics, weak institutionalization of sharia principles, sectoral fragmentation in governance, and centralization of authority that marginalizes indigenous communities. These issues contribute to the persistent neglect of maslahah, ‘adl, and environmental justice in public policy. The study proposes a maqāṣid-based reconstruction of legal norms through ijtihād maqāṣidī and taḥqīq al-manāṭ as methodological tools to realign governance with ethical and ecological imperatives. Recommendations include revising extractive laws, integrating environmental fatwas into statutory frameworks, strengthening participatory governance, and establishing a Maqāṣid Commission for ecological oversight. In conclusion, the research demonstrates that reconstructing Islamic law through maqāṣid not only fills the ethical gap in Indonesia’s regulatory system but also offers a transformative model for just, participatory, and sustainable environmental governance.
ANALISIS KINERJA KEUANGAN BANK SYARIAH INDONESIA BERDASARKAN RASIO PROFITABILITAS PERIODE 2023-2024 Az-Zahra, Shafira Aulia; Sakinah, Gina
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

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

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan Bank Syariah Indonesia (BSI) berdasarkan rasio profitabilitas, yaitu Return on Asets (ROA) dan Return on Equity (ROE) periode 2023-2024. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan data diperoleh dari laporan keuangan resmi tahunan Bank Syariah Indonesia. Hasil analisis menunjukkan nilai ROA pada tahun 2023 sebesar 2,35% meningkat menjadi 2,49% pada tahun 2024 yang menunjukkan adanya peningkatan kemampuan bank dalam memberikan pengembalian modal kepada pemegang saham. Secara keseluruhan, hasil penelitian ini menyimpulkan bahwa profitabilitas Bank Syariah Indonesia sangat sehat dan menunjukkan hasil yang positif sehingga dapat memperkuat daya saing bank syariah di sektor perbankan domestik. Kata kunci: kinerja keuangan, profitabilitas, ROA, ROE, Bank Syariah Indoneia Abstract This study aims to analyze the financial performance of Bank Syariah Indonesia (BSI) based on profitability ratios, namely return on asets (ROA) and return on equity (ROE) for the 2023-2024 period. The research method used is descriptive quantitative, with data obtained from the official annual financial report of Bank Syariah Indonesia. The analysis results show that the ROA value in 2023 was 2.35%, increasing to 2.49% in 2024, indicating an increase in the bank's efficiency in using asets to generate profits. Meanwhile, the ROE value in 2023 was recorded at 16.88% and increased to 17.77% in 2024, indicating an increase in the bank's ability to provide capital returns to shareholders. Overall, the results of this study conclude that the profitability of Bank Syariah Indonesia is very healthy and shows a positive trend, thus strengthening the competitiveness of Islamic banks in the domestic banking sector. Keywords: financial performance, profitability, ROA, ROE, Bank Syariah Indonesia
PENGARUH PERTUMBUHAN PENJUALAN DAN LIKUIDITAS TERHADAP STRUKTUR MODAL Sakinah, Gina; Purnama Sari, Yesa Tiara
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 4 No. 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v4i2.23390

Abstract

In the business world, competition encourages organizations to increase profitability and value per organization. This is done so that businesses can partner with specialized businesses. The data in this article is secondary data taken from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange, and is supported by literature research and documentation. Based on the results of the study, it can be concluded that partially sales growth does not have a significant effect on the capital structure. Liquidity has no significant effect on the capital structure. Simultaneously, sales and liquidity growth had no effect on the capital structure with a contribution of 35.6% while 64.4% was influenced by other variables that were not studied.
Pengaruh Kualitas Informasi Terhadap Kepuasan Pengguna Media Sosial Instagram Febrina, Raden Ismira; Salamah, Ummu; Sakinah, Gina
Jurnal Komunikasi Universitas Garut: Hasil Pemikiran dan Penelitian Vol 10 No 1 (2024): April 2024 Jurnal Komunikasi Universitas Garut : Hasil Pemikiran dan Penelitian
Publisher : Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jk.v10i1.3703

Abstract

Abstract The development of the internet has had a significant impact, especially in terms of increasingly advanced technology. Currently, social media is the most widely accessed source for obtaining information. Info Garut is a news account that uses Instagram social media. Quality information is a measure of how well the information is presented completely. Information quality is a measure of how clearly the information and knowledge is published or conveyed to the public. So the quality of information is an important factor in social media user satisfaction. The aim of this research is to explain the influence of information quality on social media user satisfaction. The method used in this research is a descriptive study method with a quantitative approach. The data analysis technique in this research uses primary and secondary data. The data collection techniques used were interviews with informants, observation, documentation and distribution of questionnaires to a population of 277,000 Instagram followers @infogarut. The sampling technique used was purposive sampling with a total of 100 respondents with certain criteria. The research results show that the quality of information on the satisfaction of Instagram social media users has a significant influence. The influence of information quality on the satisfaction of Instagram social media users on the @Infogarut account is quite strong in the aspects of accurate, timely and completely relevant. So, the big influence of information quality on the dimensions: Accurate is 56.1%, timely is 49.8%, relevant is 6.62, complete is 5.57%. Keywords: Instagram; information quality; satisfaction. Abstrak Perkembangan internet memberikan dampak yang signifikan, terutama dalam hal teknologi yang semakin maju. Saat ini media sosial menjadi sumber yang paling banyak diakses untuk mendapatkan informasi. Info Garut merupakan salah satu akun berita yang memanfaatkan media sosial instagram. Informasi berkualitas menjadi tolak ukur seberapa baik informasi itu disajikan dengan lengkap. Kualitas informasi merupakan suatu ukuran tentang seberapa jelas informasi dan pengetahuan tersebut dimuat atau disampaikan ke publik. Maka kualitas informasi menjadi faktor penting dalam kepuasan pengguna media sosial. Tujuan penelitian ini adalah untuk menjelaskan pengaruh kualitas informasi terhadap kepuasan pengguna media sosial. Metode yang digunakan pada penelitian ini yaitu metode studi deskriptif dengan pendekatan kuantitatif. Teknik analisis data pada penelitian ini menggunakan data primer dan skunder. Teknik pengumpulan data yang digunakan yaitu wawancara dengan informan, observasi, dokumentasi serta penyebaran kuesioner dengan jumlah populasi 277.000 pengikut instagram @infogarut. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dengan total 100 responden dengan kriteria tertentu. Hasil penelitian menunjukkan bahwa kualitas informasi terhadap kepuasan pengguna media sosial instagram memiliki pengaruh signifikan. Pengaruh kualitas informasi terhadap kepuasan pengguna media sosial instagram pada akun @Infogarut tergolong cukup kuat pada aspek akurat, tepat pada waktunya, relevan lengkap. maka, besar pengaruh kualitas informasi terhadap dimensi Akurat sebesar 56,1%, tepat pada waktunya sebesar 49,8%, relevan sebesar 6,62, lengkap sebesar 5,57%. Kata-kata kunci: Instagram; kualitas informasi; kepuasan.
Perempuan dalam Ketahanan Ekonomi: Upaya Peningkatan Kualitas Keluarga Ponirah, Ade; Sakinah, Gina; Tiara Purnama Sari, Yesa
Az-Zahra: Journal of Gender and Family Studies Vol. 4 No. 2 (2024)
Publisher : UIN Sunan Gunung Dajti Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/azzahra.v4i2.24171

Abstract

Terciptanya ketahanan keluarga ketika keluarga memiliki sarana untuk memenuhi kebutuhan dasar dengan cara yang berkelanjutan dan dapat diandalkan sepanjang waktu. Seorang istri mengambil beberapa tanggung jawab sebagai bagian dari upaya untuk memperkuat keluarga. Yakni, bekerja di luar rumah dan bukan hanya fokus pada pekerjaan rumah. Penelitian ini bertujuan untuk mengkaji peran perempuan dalam ketahanan ekonomi keluarga. Penelitian ini menggunakan metode deskriptifd dengan pendekatan kualitatif. Penelitian ini dilakukan di Desa Caracas Kecamatan Kalijati Kabupaten Subang dengan melakukan wawancara mendalam kepada tiga informan menggunakan metode snowball sampling. Data sekunder diperoleh dari literatur review mengenai kondisi di Desa Caracas dan literatur yang temanya berkenaan dengan penelitian ini. Temuan menunjukkan bahwa ketahanan keluarga akan kuat jika anggota keluarga bekerja sama. Kekuatan ketahanan keluarga tidak hanya bergantung pada bagaimana suami dan istri membagi tugas rumah tangga, tetapi juga pada bagaimana mereka berinteraksi. Hal ini menjadikan peran perempuan dalam ketahanan ekonomi lebih maksimal dan juga turut serta dalam meningkatkan kualitas keluarga
IMPROVING CORPORATE SUSTAINABILITY THROUGH IMPLEMENTING GREEN ACCOUNTING AND MATERIAL FLOW COST ACCOUNTING Irma Tripalupi, Ramdhani; Afrianti, Rika; Asma' Binti Mohd Rosdi, Siti; Sakinah, Gina; Zaky, Muhammad
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 8 No. 1 (2026): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v8i1.51905

Abstract

This study aims to analyse how the implementation of green accounting and material flow cost accounting (MFCA) can enhance corporate sustainability in mining companies listed on the Indonesian Sharia Stock Index (ISSI). Green accounting is measured through the PROPER program, while MFCA is proxied by factory area and production output. The study uses a quantitative approach and purposive sampling from companies listed on the ISSI for the 2021-2023 period. The results show that green accounting does not have a significant effect on improving corporate sustainability. MFCA, measured by factory area, shows no significant relationship in improving corporate sustainability. In contrast, MFCA, proxied by production output, has a significant positive effect on corporate sustainability. Meanwhile, green accounting and MFCA have a substantial impact on improving corporate sustainability. The study's results indicate that the simultaneous approach is more effective at supporting sustainability. The synergy between green accounting and MFCA helps companies formulate sustainable business strategies by ensuring compliance, thereby driving innovation and competitive advantage through transparency, environmental accountability, resource efficiency, and waste reduction.
Co-Authors Ade Ponirah Ade Ponirah Ade Ponirah Ade Ponirah Ade, Ade Ponirah Affandi, Lutfi Surya Afrianti, Rika Ahmad Mudzakir Ahmad, Saidah Aliyah, Ni’matul Asma' Binti Mohd Rosdi, Siti Az-Zahra, Shafira Aulia Bagio Mudakir Erwin Munandar Febrina, R. Ismira Gilang Samudra Hidayat, Nendi Nur Intan Nurjanah Iwan Permana Iwan Setiawan Iwan Setiawan Jufrinaldi, Jufrinaldi Kholil, Suparman Lanita, Lanita Lina Yulianti Mayang Bundo Miftahul Chair Mudzakir Mudzakir Muhammad Luthfi Muhammad Zaky Murtadho, Taufiq Ridwan Murthado, Taufiq Ridwan Muslih, Amar Nabila Zamba Nazar, Reza Fauzi Nendi Nur Hidayat NUR EFENDI Nurhaeti Nurhaeti Nurhaeti Nurwijayanti Ponirah, Ade Rahmawati, Dian Suci Rahmi, Anna Amalia Ramadhani Irma Tripalupi Serda, Serda Mulyasa Insani Setia Mulyawan, Setia Silfi Oktariyani Sinta Nurriyah, Laela Susana, Lina Marlina Sylva Alkornia Taufiq Ridwan Murtadho Tiara Purnama Sari, Yesa Utami, Dhea Maharani Yesa Tiara Purnama Sari Zahra Yusuf, Nasywa Nurunnabilah