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All Journal AKTSAR: Jurnal Akuntansi Syariah Al-Mal:Jurnal Akuntansi dan Keuangan Islam El-Qish: Journal of Islamic Economics AKUNSIKA: Jurnal Akuntansi dan Keuangan Pengabdian Jurnal Abdimas
Surepno, Surepno
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Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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Menakar Tingkat Skeptisme Wajib Pajak Usaha Mikro Kecil dan Menengah Rochman, Muhammad Fuyudlur; Surepno, Surepno
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 2 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i2.25266

Abstract

This study aims to identify the skepticism behavior of taxpayers that indicate tax compliance. This study uses the qualitative method of field research with interview as a research instrument. The case study is the taxpayers in Jepangpakis, with KPP Pratama Kudus, Jepang Pakis Government, and the taxpayers as research subject. The analysis research identifies that skepticism behavior of the taxpayers has different doses. The identify tells at least three different skepticism types, that is not-skeptic, medium skeptic, and quite serious skepticism. The abundance of the skepticism shows the connection with Tax compliance Theory by Alligham and Sandmo. Even though there is a lot of skepticism, there is no indication of low taxpayers’ compliance because of taxpayer’s intentions. That case shows the connection with Theory Planned Behavior (TPB) by Ajzen.
Implementation Digital Financial Reports Using The Application For SIAPIK Contruction By Bank Indonesia Oktavia, Lisa; Khusna, Putri Hidayatul; Surepno, Surepno
Pengabdian: Jurnal Abdimas Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/abdimas.v2i2.427

Abstract

The development of industrial technology In this era, the Indonesian economy progressed. However, there are still many MSMEs that fail to take advantage of current technological developments to manage their business management, especially financial management. Small, medium and micro businesses generally pay little attention to detailed and clear financial reports. Therefore, this research is expected to provide a reference for MSMEs to prepare financial reports. The purpose of this study is to provide an overview of the use of web-based and Android-based digital financial applications for financial management, especially daily financial reports with categories of sources of income and sources of expenditure. The implementation method is carried out in three ways, namely the MSMEs assisted KTNA 2 method, the training method and the mentoring method. This study aims to utilize digital finance to develop financial management in the KTNA assisted SIAPIK application. The results of the study show that MSMEs in Kudus Regency still don't know much about digital finance. Financial bookkeeping carried out by KTNA 2 assisted MSMEs is still done manually, namely bookkeeping written in a book. Based on the results of the dedication, research found that MSMEs KTNA 2 Kudus Regency did not understand digital finance. Bookkeeping of MSMEs finance assisted by KTNA 2 is always done manually and recorded in the books. Therefore, one of Bank Indonesia's assistance programs for KTNA 2 assisted MSMEs is implementing and teaching digital finance through the SIAPIK application.
Sharia Financial Literacy and the Concept of Sharia Economics Curriculum Development Subchanifa, Dian Pujiatma Vera; Surepno, Surepno
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 6 No 1, January 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i1.5190

Abstract

This research aims to analyse the level of economic literacy and Islamic finance as well as formulate concepts for sharia economics curriculum development. The research method uses a quantitative approach. A quantitative approach through questionnaires to measure the level of sharia financial literacy and obtain an overview of curriculum development models in schools. This research measures the Sharia Financial Literacy Level of High School Students and Teachers in Kudus Regency with sample data of 17 teachers and 152 students from five state high schools in Kudus Regency. From the analysis results, the financial literacy level of students and teachers falls into the sufficiently literate category. However, in terms of sharia insurance literacy, it is in the less literate category. Meanwhile, curriculum development provides an overview of development models with several approaches. The first approach is through socialisation and education; the second approach is by including Islamic economics subjects into the curriculum content structure, especially the Social Sciences department; the third approach is the application of contextual learning, namely students learn in theory and also in real practice in Islamic financial institutions; and the fourth approach is teaching Islamic accounting at school.
Analisis Kesesuaian Perlakuan Akuntansi Murabahah Berdasarkan PSAK 102 Di BMT Usaha Artha Sejahtera Surepno, Surepno; Inayah, Nurul
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 3 No. 1 (2022): Juni 2022
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v3i1.10812

Abstract

Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi murabahah pada BMT Usaha Artha Sejahtera yang disesuaikan dengan PSAK 102. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data yang digunakan terdiri dari wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa masih ada perlakuan akuntansi yang belum sepenuhnya sesuai dengan PSAK”102 yaitu saat terjadi pengakuan dan pengukuran aset murabahah BMT Usaha Artha Sejahtera“tidak melakukan pengakuan aset murabahah sebesar harga perolehan barang, tidak menggunakan rumus tertentu dalam menentukan margin murabahah, BMT”tidak mengenakan denda kepada nasabah tetapi memberikan surat teguran sesuai dengan kebijakan pihak BMT. Keterbatasan pada penelitian ini yaitu objek pengamatan penelitian terfokus pada BMT sehingga membuka peluang bagi peneliti selanjutnya untuk menambahkan objek yang lebih luas. Implikasi Pada penelitian ini yaitu penyajian“piutang murabahah tidak disajikan di neraca sebesar nilai bersih yang dapat”direalisasikan, tetapi“menjadi satu dengan akad piutang yang lainnya sebagai piutang”dan pembiayaan,“margin murabahah tangguhan tidak diungkapkan sebagai pengurang piutang murabahah, namun dicatat sebagai piutang dan pembiayaan dan pihak BMT tidak mengungkapkan margin murabahah, namun diungkapkan jadi satu dengan akad pembiayaan yang lainnya sebagai bagi hasil”pembiayaan.
The Effect of Profitability, Independent Commissioner, Audit Committee, and Managerial Ownership on Disclosure of Islamic Corporate Social Responsibility Surepno, Surepno; Ermia Wirdamita, Zunaefa
El-Qish: Journal of Islamic Economics Vol. 2 No. 1 (2022): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

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

Abstract

This study aims to determine the effect of profitability, independent commissioners, audit committees, and managerial ownership on the disclosure of Islamic Corporate Social Responsibility in health sector companies. This type of research is a quantitative study with a population of health sector companies listed on the Indonesian Sharia Stick Index (ISSI) in 2018-2020. Determination of the sample in this study using purposive sampling method with pretermined criteria, in order to obtain 13 of 23 companies in the health sector. The research period was 5 years, so that 39 samples were obtained. The analytical methods used include descriptive statistics, classical assumption test, multiple linear regression analysis test, and hypothesis test. The results show that simultaneously the variables of profitability, independent commissioners, audit committees, and managerial ownership have an effect on the disclosure of Islamic Corporate Social Responsibility. While partially, the independent commissioner variable has an effect on the disclosure of Islamic Corporate Social Responsibility in health sector companies listed. The variables of profitability, audit committees, and managerial ownership have no effect on the disclosure of Islamic Corporate Social Responsibility in health sector companies listed on the Indonesian Sharia Stock Index (ISSI) in 2018-2020.
The Effect of Sustainability Report Disclosure on Company Value with Profitability as Moderating Variables in Indonesian Companies Asia Sustainability Reporting Award Recipient Rating Sukmawanti , Eprila Harmi; Vera Subchanifa, Dian Pujiatma; Surepno, Surepno
El-Qish: Journal of Islamic Economics Vol. 2 No. 1 (2022): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/elqish.v2i1.4149.2022

Abstract

This study aims to determine the effect of sustainability report disclosure on firm value with profitability as a moderating variable in Indonesian companies receiving the 2019-2021 Asia Sustainability Reporting Rating (ASSRAT) award. In this study, the researcher uses a quantitative approach with a population of Indonesian companies receiving the 2019-2021 Asia Sustainability Reporting Rating (ASSRAT) award. Determination of the sample in this study using purposive sampling technique, in order to obtain 13 of 67 companies. The research period was 3 years, so that 39 samples were obtained. The analytical method used is descriptive statistics, classical assumption test (residual normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test), linear regression analysis test using the MRA method, and hypothesis testing (coefficient of determination test and t test). The results of the study show that the disclosure of sustainability reports does not significantly affect the value of companies in Indonesian companies that receive the Asia Sustainability Reporting Rating (ASSRAT) award in 2019-2021. The results of this study also show that profitability as a moderating variable can strengthen the relationship between sustainability report disclosures and the value of Indonesian companies receiving the 2019-2021 Asia Sustainability Reporting Rating (ASSRAT) award.
Co-Authors Ermia Wirdamita, Zunaefa Khusna, Putri Hidayatul Nurul Inayah Oktavia, Lisa Rochman, Muhammad Fuyudlur Subchanifa, Dian Pujiatma Vera Sukmawanti , Eprila Harmi Vera Subchanifa, Dian Pujiatma