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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang 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 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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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.
Capital Market School Matter? Empirical Evidence University Students in West Java Sakinah, Gina; Ponirah, Ade; Ridho, M Taufik; Murthado, Taufik Ridwan; Regina Fauzia, Tria
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 16, No 1 (2026): Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.16.1.2026.015-033

Abstract

This study analyzes university students' investment interest, minimum capital policy, investment knowledge, and the Technology advances of capital market school mediation effect, using a case study of university students in West Java. This study used the Theory of Planned Behavior (TPB) model approach. The data collection method was a questionnaire survey via Google Forms. The population surveyed in this study was all university students in West Java whose universities have an Investment Gallery. Meanwhile, the sample in this study was determined using a non-probabilistic selection technique known as purposive sampling. This study uses the Partial Least Squares Structural Equation Modeling technique to test the hypothesis. The survey results show that the minimum capital policy has a Significant Effect on the Minimum Capital Policy. Second, investment knowledge has a significant effect on investment interest. Third, technological advances have a substantial impact on investment interest. Fourth, capital market schools have a considerable impact on investment interest. The mediating variable of capital market schools cannot indirectly influence minimum capital policy, investment knowledge, and Technology advances regarding investment interest.
PENERAPAN WHISTLEBLOWING SYSTEM TERHADAP INTERNAL FRAUD PADA PT. BANK MUAMALAT INDONESIA, TBK PERIODE 2015-2019 Sakinah, Gina; Ponirah, Ade
Likuid Jurnal Ekonomi Industri Halal Vol. 1 No. 2 (2021): LIKUID: Jurnal Ekonomi Industri Halal
Publisher : Sharia Economics Study Program Faculty of Islamic Economics and Business UIN Sunan Gunun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/likuid.v1i2.14160

Abstract

Banks or other financial industries are particularly vulnerable to internal fraud cases. This is motivated because the highest motivation of this action is a financial factor. Every bank has now tried as early as possible to prevent the occurrence of internal fraud by using whistleblowing system that is part of internal control to realize good corporate governance, this system is useful to disclose violations that occur in the company by accommodating information from whistleblowers either from employees or from other stakehlolder by maintaining the confidentiality of identity and information. This study was conducted at PT. Bank Muamalat Indonesia, Tbk. by using descriptive method of quantifiable by presenting numerical data obtained from GCG report. The results of the analysis showed there is still a high level of internal fraud from 2015 to 2016 the highest cases that are in 2016 fluctuating until 2019. This indicates that the whistleblowing system implemented has not been optimal. Employees still do not have a sense of deterrent effect if they commit such actions, and the banking system that is less efficient and low supervision from internal and external parties becomes a great opportunity to commit crimes.Keywords: Whistleblowing System, Internal Fraud
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 Irma Tripalupi, Ramdhani Irma, Ramadhani Irma Tripalupi Iwan Permana Iwan Setiawan Iwan Setiawan Jufrinaldi, Jufrinaldi Kholil, Suparman Lanita, Lanita Lina Yulianti Miftahul Chair Mudzakir Mudzakir Muhammad Luthfi Murtadho, Taufiq Ridwan Murthado, Taufik Ridwan Murthado, Taufiq Ridwan Muslih, Amar Nabila Zamba Nazar, Reza Fauzi NUR EFENDI Nurhaeti Nurhaeti Nurhaeti Nurwijayanti Ponirah, Ade Rahmawati, Dian Suci Rahmi, Anna Amalia Regina Fauzia, Tria Ridho, M Taufik Serda, Serda Mulyasa Insani Setia Mulyawan, Setia Silfi Oktariyani Sinta Nurriyah, Laela Susana, Lina Marlina Sylva Alkornia Taufiq Ridwan Murtadho Tiara Purnama Sari, Yesa Tripalupi, Ramadhani Irma Utami, Dhea Maharani Yesa Tiara Purnama Sari Zahra Yusuf, Nasywa Nurunnabilah Zaky, Muhammad