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Determinant of Internet Financial Reporting Disclosure Devi Narulitasari; Rosalina Zafira
Islamic Accounting Journal Vol 1, No 2 (2021): Islamic Accounting Journal
Publisher : UIN Salatiga

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So far, internet financial reporting is still a voluntary disclosure. This study aims to determine the effect of local government age, local government size, and audit opinion on internet financial reporting in Java.The population of this study is the Regency or City Government on the island of Java, Indonesia, which consists of 85 regencies and 34 cities. After using purposive sampling, a sample of 136 data was obtained, consisting of 52 regencies and 16 cities during the reporting period from 2018 to 2019. This type of research is quantitative research. The analytical tool used is by using logistic regression. The theory used in this research is Legitimacy theory and agency theory.The results of this study indicate that the disclosure of Inernet Financial Reporting to local governments on the island of Java is 43,38%. The local government age variabel has a significant positive effect on internet financial reporting, while the size of the local government has no significant effect on internet financial reporting, as well as audit opinion has no significant effect on internet financial reporting. It is hoped that local governments can improve internet financial reporting to provide sufficient and adequate financial information to the public. In addition, as a form of transparency and accountability for financial management and local government performance. Keywords: Internet Financial Reporting, Regional Financial Reports, Age of Local Government, Size of Local Government, Audit Opinion.

Peran Dewan Direksi Terhadap Risiko Pembiayaan Pada Bank Syariah Di Indonesia Periode 2015-2020 Nurul Aisyah; Devi Narulitasari
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 3 (2023): J-AKSI
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.

SEMERU BANGKIT: MOTIVASI MENUMBUHKAN SEMANGAT DAN PENYALURAN BANTUAN SOSIAL PENGUNGSI SEMERU DI LUMAJANG JAWA TIMUR (PKM NASIONAL ASOSIASI DOSEN AKUNTANSI INDONESIA) Antin Okfitasari; Devi Narulitasari; Arfan Ikhsan; Edy Supriyono
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 2 (2023): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i2.10293

The eruption of Semeru is an unexpected disaster without any signs of nature. Mount Semeru emits thick hot clouds. The areas that were quite badly affected by the disaster were Supiturang Village, Curah Kobokan Village and Sumberwuluh Village, Lumajang, East Java. The consequences of this disaster resulted in casualties and thousands of residents being displaced. Deep grief and unsupportive situations should be a factor in the economic and social paralysis of the people affected by the disaster. The partners of this PKM are the residents of the three villages that were most affected by the disaster. The aim of this PKM is for partners to grow enthusiasm to bounce back after a disaster and distribute social assistance to ease the burden on residents affected by the disaster. This national PKM is conducted by accounting lecturers who are members of ADAI. Refugees feel very happy and motivated again to get out of the downturn caused by the disaster. They were very enthusiastic and grateful for the assistance provided in this PKM. The output of science and technology that has been achieved is a change in the attitude of residents affected by disasters from apathy to enthusiasm to get up and a sense of optimism to improve and be prepared if disaster comes again

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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