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All Journal International Journal of Social Science and Business Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Indonesian Journal of Cultural and Community Development International Journal of Community Service Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Research Horizon
Siti Choiriah
Universitas Mercu Buana Jakarta
Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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 1 
Effect Of Tax Amnesty Law On Waqf Budi Prajogo; Siti Choiriah; Sukiranto Sukiranto
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol 10 No Special (2017): Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.v10iSpecial.56

Abstract

Tax Amnesty Law is the breakthrough success of the government to increase tax revenues as well as strengthen the database taxation. This policy also encourages economic restructuring due to the inflow of funds owned Indonesia citizens who were abroad and within the country but yet was listed as the basis of taxation. Problems arise mostly when Waqf property has not been registered in the yearly tax report until the object is considered part of this Law. Waqf property that has been handed down and has not been reported to the yearly tax report considered as illegal property that must be paid the fine when it registered as tax amnesty, the same as the property obtained from crime. Author made observations on the organization of Islamic organization that has long been managing the waqf. Most can adapt to this Act but some are not ready for this for waqf property is considered not taxed therefore not be registered in the Tax return. Keywords: Tax Amnesty, Endowments, Muhamadiyah, Nahdlatul Ulama
Pentingnya Manajemen Keuangan Bisnis Keluarga Di Era Digitalisasi Siti CHOIRIAH; Nurul HIDAYAH; Hasliza Abdul HALIM
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2022): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.951 KB) | DOI: 10.38142/ahjpm.v1i2.221

Abstract

Langkah pemerintah untuk mengendalikan pandemi COVID-19 dilakukan secara menyeluruh dari berbagai aspek kehidupan ekonomi dan sosial. Di era pandemic ini banyak diberlakukan pembatasan baik proteksi social distancing maupun kegiatan ekonomi, yang tentunya berdampak pada kegiatan usaha UKM dan usaha keluarga, dimana mereka kesulitan mengelola keuangan untuk memenuhi kebutuhan sehari-hari dan kebutuhan usaha di masa pandemic ini. Ketidakseimbangan antara pendapatan dan pengeluaran serta ketidaktahuan dalam pengaturan keuangan keluarga harus dikelola dengan sebaik-baiknya. Hal inilah yang mendorong dibentuknya program Pengabdian Kepada Masyarakat oleh Tim dosen Universitas Mercu Buana yang bertujuan untuk mengedukasi keluarga tentang cara mengelola bisnis keluarga yang baik dan efisien di era digitalisasi dengan memanfaatkan teknologi berbasis smartphone yang mudah dipelajari dan diterapkan dalam kegiatan bisnis.
Counseling And Making Environment Friendly Cleansing Using Fruit And Flower Extractsin The Framework Of Increasing The Welfare Of Teachers And Preparing Independent Entrepreneurship For SMA-IT Studentsriyadhussholihiin Islamic Boarding School- Cimanuk-Pandegelang G A Arwati, I; Setiyawati, Hari; Villany Golwa, Gian; Suprihatiningsih, Wiwit; Setiany, Erna; Herliansyah, Yudhi; Choiriah, Siti; Suharmadi, Suharmadi; Safira, Safira; Purwaningsih, Sri; Rahayu, Puji; Pratiwi, Riri
International Journal Of Community Service Vol. 3 No. 4 (2023): November 2023 ( Indonesia - Republik Demokratik Timor Leste - Malaysia - USA -
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i4.225

Abstract

This community service is carried out in the context of foreign cooperation where the partner is Professor Dr. Yusliza Mohd Yusoff from Universiti Malaysia Terengganu (UMT). We carry out this community service activity with the theme "Counseling and Making Environmentally Friendly Cleaners Using Lime Extract In the Context of Improving the Welfare of Teachers and Preparing Independent Entrepreneurship for SMA-IT Students at the Riyadhussholihiin-Cimanuk- Pandegelang Islamic Boarding School.” The targets in this activity were teachers and students of class XII SMA-IT at the Riyadhussholihiin-Cimanuk-Pandegelang Islamic Boarding School. They were given training and directly practiced making eco-friendly cleaners using lily extract. The PPM team will also provide assistance until the product can actually be marketed. The initial target for this product is to be used alone and sold to the laundry unit at the Riyadhussholihiin Islamic Boarding school. The next target will be sold to people outside the Riyadhussholihiin Islamic Boarding School. Activities will begin in February 2023 (In Syaa Allah) and end in June or July 2023. However, assistance will continue to be carried out to maintain the continuity of these activities.Professor Dr. Yusliza Mohd Yusoff s as a partner will inspect the field directly or monitor through the Vicon Zoom Meeting. The results of these activities are in the form of increased welfare for teachers obtained from the sale of environmentally friendly cleaning products. Also for students after graduation they can do entrepreneurship to make these products, both students who continue their studies and those who do not continue their studies can still do entrepreneurship. Evaluation can be done by monitoring the location after the community service implementation period is over. Assistance will continue to be carried out to maintain the continuity of the production and sales process.
Developing the Potential of Islamic Boarding Schools Through RAS Method Fish Farming Alfia, Yulis Diana; Setiyawati, Hari; Suharmadi, Suharmadi; Widyanto, Muhammad Laras; Hadnan, Muhamad; Choiriah, Siti; Pratiwi, Riri; Surjandari, Dwi Asih; Marlina, Rini; Mubarakah, Septyana; Utami, Siska Widia; Rahayu, Puji; Suroso, Edy
Indonesian Journal of Cultural and Community Development Vol 16 No 1 (2025): March
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijccd.v16i1.1050

Abstract

Islamic boarding schools have great potential which requires support for its development. The purpose of this community service program is to provide counseling, training and practice of fish farming for teachers, management, and students of class XII SMA-IT Riyadhussholihiin. This program uses the Asset-Based Community Development (ABCD) approach to explore the potential to meet the requirements of the institution more optimally, independently, and sustainably through the entrepreneurial development of fish farming using RAS (Recirculating Aquaculture System) method. Potentiality exploration (strengths/assets/capital), opportunities, and aspirations is carried out, so that appropriate results can be achieved. The potential resources identified are intangible, such as systems, cohesion, experience, and quality of human resources; and tangible such as land, human resources, and nature. These potential assets form the basis for program development. The results of the program are explained using Actor Theory. Based on the theory, the program can encourage the improvisation of the institution as an actor, increasing the use of existing resources, through the provision of self-food supply. The sustainability of the program is expected to be achieved through entrepreneurial life-skill education for all potential human resources, fish farming can also be increased in production to be marketed. Highligts: Community Empowerment: The program focuses on empowering teachers, management, and students through fish farming practices. ABCD Approach: The Asset-Based Community Development method explores strengths, resources, and aspirations for sustainable development. Entrepreneurial Life-Skills: The initiative promotes self-sustainability by educating participants on entrepreneurial fish farming. Keywords: Islamic boarding school, fish farming, entrepreneurship, asset-based community development, actor theory
ESG Disclosure, Financial Reporting Quality and Investment Efficiency Choiriah, Siti; Tarmidi, Deden; Ahmad, Zamri
International Journal of Social Science and Business Vol. 8 No. 3 (2024): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i3.78318

Abstract

This research discusses the relationship between environmental, social and governance disclosure (ESG Disclosure), financial reporting quality and investment efficiency. This research aims to analyze the influence of ESG disclosure and financial reporting quality on investment efficiency with audit quality as a moderating variable. This research uses quantitative methods with secondary data, companies listed on the BEI ESG Index for 2018 – 2022. These findings also show that the impact of FRQ on investment efficiency decreases with shorter maturities. Research shows good ESG disclosure contributes to investment efficiency by reducing information asymmetry between companies and investors. However, high-quality financial reporting can have a negative impact on investment efficiency because quality financial reports do not necessarily reflect the actual condition of the company. Audit quality factors do not significantly influence the relationship between ESG disclosure, financial reporting quality, or investment efficiency.
The Effect of Good Corporate Governance, Internal Control System, and Human Resource Competence on Financial Reporting Quality Akbar, Aditya; Choiriah, Siti
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.183-194

Abstract

This study examines the effect of Good Corporate Governance, Internal Control Systems, and Human Resource Competencies on the Quality of Financial Statements, with Professionalism as a moderating variable. The population of this study consists of Rural Bank companies registered with the Financial Services Authority (Otoritas Jasa Keuangan/OJK) in the J and T regions. The study employs a purposive sampling method, targeting respondents who work in the accounting department of Rural Banks, with a minimum of one year of experience. Data collection is conducted through a direct approach using a questionnaire, targeting 78 respondents, who serve as research subjects. The collected data is processed using SmartPLS version 4 software as a data analysis tool. The results indicate that Good Corporate Governance and Human Resource Competencies significantly affect the Quality of Financial Statements, whereas the Internal Control System does not. Additionally, Professionalism, as a moderating variable, strengthens the relationship between Good Corporate Governance and the Internal Control System with the Quality of Financial Statements. However, Professionalism does not moderate the relationship between Human Resource Competencies and the Quality of Financial Statements.
Co-Authors Akbar, Aditya Budi Prajogo Deden Tarmidi Edy Suroso, Edy Erna Setiany G A Arwati, I Hadnan, Muhamad Hari Setiyawati Hasliza Abdul HALIM Nurul Hidayah Pratiwi, Riri Puji Rahayu Rini Marlina, Rini Safira, Safira Septyana Mubarakah Siska Widia Utami Sri Purwaningsih Suharmadi Suharmadi Sukiranto Sukiranto Surjandari, Dwi Asih Villany Golwa, Gian Widyanto, Muhammad Laras Wiwit Suprihatiningsih Yudhi Herliansyah Yulis Diana Alfia Zamri Ahmad