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All Journal Ulul Albab: Jurnal Studi Islam EQUILIBRIUM IQTISHADIA AKSES: Jurnal Ekonomi dan Bisnis KEUNIS Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Analisa Akuntansi dan Perpajakan Eksis: Jurnal Riset Ekonomi dan Bisnis JAIM (Jurnal Abdi Masyarakat) Jurnal Peduli Masyarakat Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Bingkai Ekonomi (JBE) Jurnal Ekonomi dan Bisnis Amal: Jurnal Ekonomi Syariah Equilibrium: Jurnal Ekonomi Syariah Journal of Economics and Public Health
Husnurrosyidah, Husnurrosyidah
Institut Agama Islam Negeri Kudus
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH TAX AMNESTY DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK Husnurrosyidah, Husnurrosyidah; Nuraini, Ulfah
EQUILIBRIUM Vol 4, No 2 (2016): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v4i2.1947

Abstract

Increase of tax which is not significantly balanced with the taxpayer increase becomes the tax problem in Indonesia. Tax amnesty program is then held to reform the tax with the goal of increasing tax compliance. This study aimed to determine the effect of tax amnesty on tax compliance of BMT in Karisidenan Pati. This research was field research with quantitative approach. The data were primary and secondary data with survey through questionnaires. There were two independent variables in this study. They were (X1) tax amnesty and (X2) tax penalties. The dependent variable (Y) in this study was tax compliance. The sampling technique used purposive sampling to obtain samples of 55 BMT in Pati, Kudus, and Jepara. The results showed that 1) tax amnesty influences the compliance 0.78 with p value <0:01; 2) tax penalties affect the compliance 0.41 with p value = 0.07.
IMPLEMENTASI KONSEP PEMAKNAAN SHALAT IMAM AL-GHAZALI DALAM MEMBENTUK ETIKA AUDITOR UNTUK MEWUJUDKAN KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK SEMARANG Husnurrosyidah, Husnurrosyidah; Nadhirin, Nadhirin
EQUILIBRIUM Vol 5, No 2 (2017): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v5i2.2814

Abstract

This study aims to implement the concept of meaning of al-Ghazali imam prayer on audit quality through auditor ethics at KAP in Semarang. this research uses qualitative research approach with case study design. Technique of taking data through interview, documentation and observation. Data analysis used is interactive mile mileage technique hubbermens. The result of this research can be seen that the implementation of the meaning concept of al-Ghazali imam prayer can form the quality of auditor through appreciation of Hudhur al-Qalbi concept (concentration) is very needed in a job to avoid error. At-Tafahhum (understanding) is always the first key before we do the work so there is no shift with the other team, it also did not escape the role of concentration. At-Ta'dziem, (feeling the greatness of God), feeling the greatness of God gives motivation to every auditor in his actions so he feels watched in every step. Al-Haibah (amazed by God's majesty and fear of His torment) is the projection of fear. Fear must be owned by all auditors as a follow-up to be careful in the workplace. Ar-Raja ', (hoping the prayers are accepted and rewarded by Allah). This is in line with the fear, the sense of hope is always true in conducting the audit so that responsibility to the service user is fulfilled, especially spirutal responsibility to Allah SWT. Al-Haya '(shame) shame is as a whip of self in order to have good audit quality. Shame if punished, embarrassed if you have low audit work, and embarrassment to have an assessment of a low boss. So it can be concluded that the concept of meaning of al-Ghazali imam prayer can form one's inner behavior. So the quality of audit becomes an integral part with the personal quality of auditors in internalisai meaning of prayer in carrying out the duties as auditors yaang integrity in KAP Semarang
PENGARUH KECERDASAN EMOSIONAL KECERDASAN SPIRITUAL TERHADAP PEMAHAMAN AKUNTANSI SYARIAH DAN KECERDASAN ADVERSITAS SEBAGAI VARIABEL MEDIASI Husnurrosyidah, Husnurrosyidah; Rahmawaty, Anita
EQUILIBRIUM Vol 3, No 2 (2015): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v3i2.1178

Abstract

This research aims to examine and analyze the effect ofadversity intelligence in mediating between emotional intelligence andspiritual intelligence to the understanding of Islamic accounting. Thisresearch is a survey research by using a quantitative approach. Theresearch data ares obtained from 211 respondents by using randomsampling techniques. This research model testing technique usingPLS (Partial Least Square) technique. The results indicated that: first,adversity intelligence was mediating for emotional intelligence to theunderstanding of islamic accounting; second, adversity intelligencewas mediating for spiritual intelligence to the understanding of Islamicaccounting.: Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kecerdasan adversitas dalam memediasi antara kecerdasan emosional dan kecerdasan spiritual terhadap pemahaman akuntansi syariah. Penelitian ini merupakan penelitian survei dengan menggunakan pendekatan kuantitatif. Data penelitian ini diperoleh dari 211 responden dengan menggunakan teknik random sampling. Teknik analisis data penelitian ini dengan menggunakan PLS (Partial Least Square). hasil penelitian menunjukkan bahwa: pertama, kecerdasan adversity memediasi pengaruh kecerdasan emosional terhadap pemahaman akuntansi syariah; kedua, kecerdasan adversitas memediasi pengaruh kecerdasan spiritual terhadap pemahaman akuntansi syariah. 
The Study of Fraud in Financial Institutions (Analysis of the Theory of Fraud Triangle in Perspective of Islamic Sharia) Nadhirin, N.; Husnurrosyidah, H.
IQTISHADIA Vol 11, No 1 (2018): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v11i1.3354

Abstract

This research aims to (1) reveal the fraud practices and the factors that caused it, (2) understand and analyze the practices of fraud in the perspective of the theory of triangle of fraud and fraud in the Islamic perspective (3) find the pattern prevention of practice fraud. This study used a qualitative approach. Engineering data collection with interviews, observation and documentation. The location of this research on BPR Mandiri Arta Abadi, Semarang. The subject of this research include leadership of the BPR, customers and some employees. The validity of the data was tested with triangulation, include angulasi techniques, resources and time. Data were analyzed with the interactive silkus technique, namely, collecting, reducing, displaying and verifying. The research found that fraud was done by because many factors, both factors that is internal or external. Internally the offender committing fraud because the urge to want to earn more income outside official income received. A sense of responsibility both morally and awareness religions are less well encourage perpetrators to commit fraud. The academic level of education principals, pushing data to rationalize, and make a decision. The external pressure that is encouraging the perpetrators of fraud are due to the pressure of the needs and desires of your family and those near loved as well as supply of goods and services that encourage actors to do the fraud at work. Approach to fraud from the perspective of Sharia and triangle, resulting in a more comprehensive understanding of fraud, academic, ethical and transcendental. So with a comprehensive understanding of this, is able to prevent acts of fraud in financial institutions.
PENGARUH PELATIHAN AKUNTANSI SYARIAH, SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN BMT KABUPATEN KUDUS Husnurrosyidah, Husnurrosyidah
EQUILIBRIUM Vol 6, No 2 (2018): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v6i2.4830

Abstract

BMT is a sharia microfinance institution that can reach all levels of society and has the potential to develop into a professional, healthy, and sharia Islamic microfinance institution. However, based on observations in several BMTs domiciled in Kudus, Pati, Jepara and Rembang areas, it still seems that employee performance is poorly demonstrated by marketing that cannot reach the targets set by BMT, even many fictitious sales agents are very detrimental to BMT. This is due to the low internal control in the BMT. In addition, there are still many BMT employees who are professional with accounting so employees need sharia accounting training. This research is a field research with a quantitative approach. The data used are primary and secondary data with survey methods through questionnaires. There are three independent variables in this study, namely (X1) training in Islamic accounting, (X2) accounting information systems, and (X3) internal control. The dependent variable (Y) in this study is employee performance. A sample of 94 respondents, using the purposive sampling method. The results of this study indicate that: 1) sharia accounting training has an effect on employee performance indicated that the PAS direct effect coefficient on KK (path c) in model (1) is 0.12 and significant (<0.02); 2) accounting information system influences employee performance by 0.19; 3) internal control has an effect on employee performance indicated by direct effect coefficient of 0.35.
KINERJA LEMBAGA KEUANGAN MIKRO SYARIAH DAN UPAYA UNTUK MEMPERTAHANKAN EKSISTENSI PERILAKU MASYARAKAT PEDESAAN Kuncoro, Amin; Husnurrosyidah, Husnurrosyidah
Jurnal Analisa Akuntansi dan Perpajakan Vol 1, No 1 (2017)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.867 KB) | DOI: 10.25139/jaap.v1i1.102

Abstract

Peran lembaga keuangan mikro di Indonesia seperti sekarang ini diharapkan mampu memberikan kontribusi bagi pembangunan nasional, jika dilihat pada sektor yang menjadi tujuan utama adalah peran dan eksistensi lembaga keuangan mikro khususnya bagi masyarakat yang tinggal di pedesaan. Tujuan dari penelitian ini adalah untuk mengurai peran kinerja lembaga keuangan mikro syariah bagi masyarakat yang tinggal di pedesaan, karena lokasinya sangat jauh dari peradaban kota sehingga membutuhkan waktu yang lama untuk jarak tempuh bagi masyarakat yang tinggal di pedesaan. Yang kedua adalah perilaku masyarakat dalam upaya mensikapi adanya lembaga keuangan mikro syariah di lingkungannya. Jenis penelitian ini adalah eksperimen riset yang mana variabel independen merupakan variabel manipulasi, sehingga seringkali disebut sebagai variabel penjelas dari variabel dependen, sampelnya adalah warga atau masyarakat yang terlibat langsung dengan lembaga keuangan mikro syariah yang berasa di desa Tempur Kabupaten Jepara Jawa tengah Indonesia. Teknik pengambilan sampelnya menggunakan purposive sampling sehingga jumlah sampelnya adalah 100 orang. Hasil dari penelitian ini adalah lembaga keuangan mikro syariah sangat menjunjung nilai-nilai yang terkandung dari ajaran Islam, yaitu menggunakan akad syariah untuk bertransaksi, selain itu karena jarak tempuh yang jauh dari pusat kota, maka sebagian masyarakat dan tenaga pemasaran lembaga keuangan mikro tersebut menjalin kerja sama yang baik untuk meningkatkan ekonomi keluarga.
PENGARUH E-FILING, E-BILLING DAN E-FAKTUR TERHADAP KEPATUHAN PAJAK PADA BMT SE-KABUPATEN KUDUS Husnurrosyidah, Husnurrosyidah
Jurnal Analisa Akuntansi dan Perpajakan Vol 1, No 1 (2017)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.905 KB) | DOI: 10.25139/jaap.v1i1.99

Abstract

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KUALITAS LAYANAN SHORT MESSAGE SERVICE (SMS) TERHADAP EFEKTIFITAS KOMUNIKASI DILINGKUNGAN ORGANISASI KEMAHASISWAAN SEKOLAH TINGGI AGAMA ISLAM MATHAL’UL FALAH PATI Husnurrosyidah, Amin Kuncoro,
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 10 No. 1 (2015): April - September
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.973 KB) | DOI: 10.26533/eksis.v10i1.53

Abstract

AbstractThe problems that arise from communication dilini organizations is how to take advantage of a good communication tool, resulting in a reciprocal relationship with the speaker through communication tools such short massage service or short message. The problems of this research is How effective service sms (short massage service) could affect the work ethic in student organizations? While the purpose of this study was to determine the effectiveness of the SMS (short massage service) as an alternative communication for student activities in staimafa Pati. This study uses primary data and secondary data, then the sample collection technique using purposive sampling and the sample size is 68 students who are actively involved in student organizations by using the mobile phone as a communication tool. Results from this study is the short service quality massage service and communication effectiveness influential student organization Islamic High School Mathali'ul Falah Pati partially or multiple.Keywords:   quality of service, short massage service and communication effectiveness. AbstrakPermasalahan yang muncul dari komunikasi dilini organisasi adalah bagaimana memanfaatkan alat komunikasi yang baik, sehingga terjadi hubungan timbale balik dengan lawan bicara melalui alat komunikasi diantaranya short massage service atau pesan singkat. Rumusan masalah dari penelitian ini adalah Seberapa efektifkah layanan sms (short massage service) bisa mempengaruhi etos kerja pada organisasi kemahasiswaan? Sedangkan tujuan dari penelitian ini adalah untuk mengetahui tingkat efektifitas layanan SMS (short massage service) sebagai alternatif komunikasi bagi kegiatan mahasiswa di staimafa Pati. Penelitian ini menggunakan data primer dan data skunder, kemudian teknik pengambilan sampelnya menggunakan purpossive sampling dan jumlah sampelnya adalah 68 mahasiswa yang terlibat aktif dalam organisasi kemahasiswaan dengan menggunakan hand phone sebagai alat komunikasinya. Hasil dari penelitian ini adalah kualitas layanan short massage service dan efektifitas komunikasi berpengaruh organisasi kemahasiswaan Sekolah Tinggi Agama Islam Mathali’ul Falah Pati secara parsial maupun berganda.Kata kunci: kualitas layanan, short massage service dan efektifitas komunikasi
Pengendalian Internal, Love Of Money Terhadap Kecenderungan Kecurangan Akuntansi di BMT Kabupaten Kudus Husnurrosyidah, Husnurrosyidah
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol 4, No 2 (2019): September 2019
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.685 KB) | DOI: 10.30737/ekonika.v4i2.434

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian internal, love of money terhadap kecenderungan kecurangan akuntansi di BMT kabupaten Kudus. Penelitian ini merupakan penelitian lapangan (field research) dengan pendekatan kuantitatif. Data yang digunakan adalah data primer dengan metode survei melalui penyebaran kuesioner. Terdapat dua variabel independen dalam penelitian ini yaitu (X1) pengendalian internal, dan (X2) love of money. Variabel dependen (Y) dalam penelitian ini adalah kecenderungan kecurangan akuntansi. Populasi dalam penelitian ini adalah seluruh karyawan BMT di Kabupaten Kudus yang tergabung dalam PBMT, sejumlah 302 karyawan. Sampel 173 responden dengan menggunakan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa: 1) pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan akuntansi ditunjukkan PI terhadap KKA       -0.66 dan signifikan (<0.01). 2) love of money berpengaruh positif terhadap kecenderungan kecurangan akuntansi ditunjukkan LOM terhadap KKA pada model sebesar 0.37 dan signifikan (<0.01).
E-MARKETPLACE UMKM MENGHADAPI REVOLUSI INDUSTRI 4.0 DALAM PERSPEKTIF ISLAM Husnurrosyidah, Husnurrosyidah
EQUILIBRIUM Vol 7, No 2 (2019): EQULIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v7i2.6571

Abstract

This study aims to determine the condition of the development of virtual use in the marketing of MSME products in the era of the industrial revolution 4.0 in Kudus, the extent of the realization of e-marketplaces in MSMEs, inhibiting and supporting factors of MSMEs in implementing e-marketplaces in Kudus, and the application of sharia values in practice the use of e-marketplaces by SMEs in Kudus. This research is a field research with a qualitative approach. Data sources used are primary and secondary data. The informants of this research are the officials of the Ministry of Industry and Trade, and the Manpower Office and Small and Medium Enterprises as well as SMEs and consumers. Data collection techniques use interviews and documentation. The results of the study show: 1) In the era of digitization, the Kudus District Trade Office created a platform; 2) The inhibiting factors for the implementation of E-Marketplace in Kudus are (a) Media limitations for online; (b) Limited Manpower; (c) Limitations of Internet Connection; (d) Duration of Delivery; (e) Limited human resources owned by MSME in Kudus to enter the digital market; (f) Lack of Coordination among Departments in Kudus Regency; (g) Competitive Atmosphere of Competitors. Factors supporting the implementation of e-marketplaces at MSMEs in Kudus are (a) the uniqueness of Kudus MSME products; (b) Ease of Technology in Kudus; (c) Government support for MSMEs facing the era of digitalization; 3) SMEs in Kudus have applied the principles of Islamic entrepreneurs, namely the principle of monotheism, justice, the existence of maslahah activities and the principle of taawun.
Co-Authors Amin Kuncoro, Amin Anita Rahmawaty Badingatus Solikhah Fatihah, Inayatul Fuadi, Nasrul Fahmi Zaki Irawan, Arya Andi Mohammad Irfan Mohammad Irfan Muhammad Dian Ruhamak Musyafa’ah, Riska Nadhirin, N. Nadhirin, N. Nadhirin, Nadhirin Nor Hadi Nur Fatoni, Nur Nuraini, Ulfah Qosidah, Nanik Rahmati, Arinal Ratno Agriyanto Ratno Agriyanto Rizkyana, Elza Setyowati, Ery Indah Sherly Savitri Siti Amaroh Siti Amaroh Sudarman Sudarman Syafa'ah, Putri