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E-Cefit Test (Certification Test) sebagai Penunjang Profesi Akuntan dalam Menghadapi Era Artificial Intelligence Esmawati, Esmawati; Fitriyaningsih, Fitriyaningsih; Narulitasari, Devi
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 2 No 2 (2021): December 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Technology is increasingly developing into a means to facilitate human work and activities. One of them facilitates the performance of an accountant to be able to complete work precisely, quickly, and accurately. The sophistication of this technology is the main target so that every job can be completed perfectly with the help of the application system. Technological sophistication that can be utilized in the accounting field, especially by an accountant, is in the form of using an application system that utilizes artificial technology. But on the other hand, it is feared that technological developments will eventually be able to shift the accounting profession itself. To become a professional accountant, of course, requires certification that has met the qualification standards in accordance with the main competencies and special competencies in the accounting field. This study seeks to improve the soft skills of accountants to be able to compete in the artificial intelligence era so that the accounting profession cannot be replaced in the future. The implementation of this soft skill improvement is in the form of special training based on application technology, which is able to support the performance and readiness of accountants in facing the Certified Statement of Financial Accounting Standards or often abbreviated as CPSAK. This study uses a descriptive qualitative approach as an effort to understand the various concepts found in the research process, using content analysis techniques. Content analysis technique is a research method used to find out the conclusions of a text or in other words, content analysis is a research method that wants to reveal the author's ideas that want to be implemented. From this research, it is able to produce the application of E-Cefit Test (Certification Test) as a special training effort in order to be able to produce professional accountants. This application is designed to prepare prospective accountants to pass the certification exam through technology-based online learning media.

FIN-TECH, FINANCIAL INCLUSION, AND SUSTAINABILITY: A QUANTITATIVE APPROACH OF MUSLIMS SMEs Nurohman, Yulfan Arif; Kusuma, Melia; Narulitasari, Devi
IJIBE (International Journal of Islamic Business Ethics) Vol 6, No 1 (2021): March 2021
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.6.1.54-67

Sustainability of Small and Medium Enterprises (SMEs) is very important to be noted or observed. Because the majority of Indonesiaâ€™s population is Muslim and many of them are SMEs Actors. This study aim to provide empiric proves about the relation among financial technology (Fintech), financial inclusion, and sustainability muslims SMEs in Solo Raya area. This study uses quantitative approach. Analysis instrument used in this study is Partial Least Square (PLS). All data in the study are collected by handing out questionnaires to 96 SMEs owners who are Muslim chosen with accidental sampling technique. The result of this study shows that there is a positive relation between financial technology and financial inclusion. Financial technology also have positive relation toward the sustainability of SMEs. Besides that, financial inclusion also have positive relation with the sustainability of SMEs. With these results, it is expected that could give more viewpoint to the Government to give a convenient access and support the existence and sustainability of SMEs

Peran Dewan Direksi Terhadap Risiko Pembiayaan Pada Bank Syariah Di Indonesia Periode 2015-2020 Nurul Aisyah; Narulitasari, Devi
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 3 (2023): Edisi Oktober 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i3.6570

Ketidakpastian yang disebabkan oleh perubahan yang memungkinkan terjadinya kerugian di masadepan disebut risiko. Tujuan penelitian ini menentukan pengaruh dewan direksi terhadap risikopembiayaan di bank syariah Indonesia dari tahun 2015 sampai 2020. Ukuran dewan direksi, usia dewandireksi, dan dewan direksi wanita adalah variabel independen dalam penelitian ini. Penelitian inimenggunakan pendekatan kuantitatif untuk variabel dependennya, yaitu risiko pembiayaan yangdiproksikan dengan NPF. Populasi dan sampel yang digunakan adalah empat belas bank umum syariahterdaftar di OJK dengan 80 observasi tahun 2015 sampai 2020. Data yang terdapat di studi ini dianalisismenggunakan regresi data panel. Studi menunjukkan ukuran dewan direksi tidak berpengaruhterhadap risiko pembiayaan, usia dewan direksi berdampak negatif dan signifikan terhadap risikopembiayaan, dan dewan direksi wanita tidak berpengaruh terhadap risiko pembiayaan.

ACCOUNTABILITY DISCLOSURE OF WEB-BASED AND PSAK 109 ZAKAT MANAGEMENT ORGANIZATIONS Narulitasari, Devi; Piliyanti, Indah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i4.15603

This research aims to determine the level of disclosure of web-based accountability and PSAK 109 of zakat management organizations in Indonesia. The type and research approach used is descriptive research. This research uses secondary data obtained from the official website of each zakat management institution in Indonesia in 2023, consisting of 35 Amil Zakat Agencies and 117 Amil Zakat Institutions, thus obtaining a sample of 25 Amil Zakat Bodies and 98 Amil Zakat Institutions. Data analysis carried out using content analysis consisting of 2 stages. The first stage is to carry out a checklist on the website with disclosure and dialogue criteria. The second stage is to conduct a content analysis of PSAK 109's suitability in the financial statements. The research results show that the average website-based accountability disclosure at the National Amil Zakat Agency is in the middle category and at the Amil Zakat Institution is in the high category. Meanwhile, the average accountability disclosure by PSAK 109 at the Amil Zakat Agency is in the very low category and the Amil Zakat Institution is in the very low category. This shows that zakat management organizations need to prepare financial reports by PSAK 109 and publish them via the website to increase their accountability to the public. Keywords: disclosure, accountability, website, financial reports, PSAK 109.

ACCOUNTABILITY DISCLOSURE OF WEB-BASED AND PSAK 109 ZAKAT MANAGEMENT ORGANIZATIONS Narulitasari, Devi; Piliyanti, Indah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i4.15603

This research aims to determine the level of disclosure of web-based accountability and PSAK 109 of zakat management organizations in Indonesia. The type and research approach used is descriptive research. This research uses secondary data obtained from the official website of each zakat management institution in Indonesia in 2023, consisting of 35 Amil Zakat Agencies and 117 Amil Zakat Institutions, thus obtaining a sample of 25 Amil Zakat Bodies and 98 Amil Zakat Institutions. Data analysis carried out using content analysis consisting of 2 stages. The first stage is to carry out a checklist on the website with disclosure and dialogue criteria. The second stage is to conduct a content analysis of PSAK 109's suitability in the financial statements. The research results show that the average website-based accountability disclosure at the National Amil Zakat Agency is in the middle category and at the Amil Zakat Institution is in the high category. Meanwhile, the average accountability disclosure by PSAK 109 at the Amil Zakat Agency is in the very low category and the Amil Zakat Institution is in the very low category. This shows that zakat management organizations need to prepare financial reports by PSAK 109 and publish them via the website to increase their accountability to the public. Keywords: disclosure, accountability, website, financial reports, PSAK 109.

Zakat accounting and public accountability: Evidence from Indonesia Narulitasari, Devi; Mulya, Andwina Sekar Mawarni; Subagyo, Tamrin
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 1 (2023)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i1.6805

To what degree does muzakki enforce accountability on zakat institutions to verify the proper transmission of their zakat payments, as posited by the theory? The primary objective of this research is to examine the impact of zakat accounting, internal control, leadership, and organizational culture on public accountability within zakat institutions. The survey was carried out among managers of zakat institutions operating in the Yogyakarta and Surakarta regions. A purposive sampling technique was employed to determine the sample for this study. The research utilized the statistical method of Structural Equation Modeling (SEM) based on variance to analyze the collected data. The findings of the study indicate that zakat accounting, internal control, and organizational culture have a positive influence on public accountability, while leadership does not significantly affect public accountability in zakat institutions. The robustness testing conducted in this study further validates the significance of zakat accounting, internal control, and organizational culture as the primary predictors of public accountability. Theoretically, this research contributes by proposing a new construct, namely zakat accounting. The practical implications derived from this research underscore the importance of implementing zakat accounting practices within zakat institutions as a means to bolster public accountability.

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