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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 : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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).
Islamic Banks Stability in Indonesia: Assesing the Role of Islamicity Performance Amidst the Pandemic Challenges Siti Amaroh; Ely Masykuroh; Husnurrosyidah Husnurrosyidah; Maimunah Ali
ETIKONOMI Vol 23, No 2 (2024)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v23i2.37269

Abstract

Research Originality: Islamicity performance reflects adherence to Sharia principles, which are fundamental to Islamic banking operations. Research that emphasizes the contribution of Islamicity performance to the stability of Islamic bank requires additional studies.Research Objectives: This research examines the influence of banks’ internal factors, Islamicity performance, and macroeconomic factors on the Islamic bank stability amidst the pandemic challenges using financial intermediation theory.Research Methods:A random effects test was performed on a balanced panel data covering the period of 2017.1-2023.3 on 10 Islamic banks continuously publishing quarterly financial reports.Empirical Results: Credit risk and eficiency affect stability. Higher expenses enhance stability during pandemic. Reserves for uncollectible debt reduce stability. Islamicity performance in profit-sharing financing may reduce stability. Economic growth and inflation negatively affect stability pre-pandemic. Interest rate and dummy variables have positive effects.Implications: These findings imply the significance of preemptive risk management, cost-effective operations, prudent reserves allocation, and regulatory compliance to enhance stability in Islamic bank across varying economic circumstances.JEL Classification: E4, G21, B22How to Cite:Amaroh, S., Masykuroh, E., Husnurrosyidah., & Ali, M., (2024). Islamic Banks Stability in Indonesia: Assesing the Role of Islamicity Performance Amidst the Pandemic Challenges. Etikonomi, 23(2), 317 – 332. https://doi.org/10.15408/etk.v23i2.37269.
Event Study of Announcement Impacts on Redirecting Fuel Subsidies towards Sharia Stock Performance Siti Amaroh; Husnurrosyidah Husnurrosyidah; Badingatus Solikhah
IQTISHADIA Vol 16, No 1 (2023): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v16i1.23484

Abstract

This study aims to examine if there is a difference in the average abnormal return and trading volume of Sharia shares listed on the Jakarta Islamic Index before and after the announcement of the diversion fuel subsidy on September 3, 2022. The study was conducted on a sample of 30 company issuers of Sharia shares with an observation period of 10 days before and after the release of a public announcement. The data was analyzed using both the paired sample t-test and the Wilcoxon Signed Rank Test, taking into consideration the normality of the data. The results show that the announcement of diversion subsidies for fossil fuels does not lead to significant changes in the average abnormal returns before and after the announcement. Meanwhile, the Average Trading Volume Activity displays discrepancies before and after the release. This result implies that investors are not responsive to changes in the price of fossil fuels and instead opt to wait before making the decision to either buy or sell shares in the Sharia trade.
KEPATUHAN WAJIB PAJAK DITINJAU DARI KESADARAN WAJIB PAJAK, LAYANAN SAMSAT, DAN PEMUTIHAN Nihlah, Sailin; Suhadi, Suhadi; Husnurrosyidah , Husnurrosyidah; Nurhayati, Nurhayati
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 1 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i1.8060

Abstract

Penelitian ini bertujuan menguji pengaruh kesadaran wajib pajak, layanan SAMSAT keliling, dan pemutihan PKB terhadap kepatuhan wajib pajak kendaraan bermotor di SAMSAT Kudus. Penelitian ini menggunakan pendekatan kuantitatif. Sumber data yang digunakan adalah data primer yang diperoleh dari kuesioner yang dibagikan kepada 100 wajib pajak kendaraan bermotor yang sedang melakukan pembayaran di SAMSAT Kudus. Pegumpulan data dilakukan dengan menggunakan teknik accidental sampling. Teknik analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak dan layanan SAMSAT keliling berpengaruh positif terhadap kepatuhan wajib pajak. Sedangkan, pemutihan PKB berpengaruh negatif terhadap kepatuhan wajib pajak. Pemerintah harus melakukan penyuluhan tentang pentingnya membayar pajak, menambah jam layanan dan juga lokasi pelayanan SAMSAT keliling, memberikan sanksi tegas kepada wajib pajak yang tidak patuh.
INDUSTRI HALAL FASHION DI KOTA PATI: PELUANG DAN TANTANGAN Rizkyana, Elza; Syafa'ah, Putri; Husnurrosyidah, Husnurrosyidah
AMAL: Jurnal Ekonomi Syariah Vol. 4 No. 2 (2022)
Publisher : IAIN Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.003 KB) | DOI: 10.33477/eksy.v4i02.4043

Abstract

AbstractThis study aims to determine the magnitude of the opportunities and challenges that must be faced in developing the halal fashion industry in the city of Pati. This type of research is a field research with a qualitative descriptive method, using primary and secondary data sources. The results of the study show: 1) Pati City has a great opportunity in developing the halal fashion industry, which is marked by high consumer interest in halal fashion, the number of business actors in the fashion sector, and the availability of various halal fashion products. 2) The challenges that need to be faced in the process of developing halal fashion in the city of Pati, namely the awareness of the people of Pati in covering their genitals is still lacking, halal certification is not yet owned by fashion business actors, and the lack of public understanding of the concept of halal in fashion (halal awareness).Keyword: Halal Industry, Halal Fashion, Halal Fashion Indicator  AbstrakPenelitian ini bertujuan untuk mengetahui besarnya peluang dan tantangan yang harus dihadapi dalam mengembangkan industri halal fashion di kota Pati. Jenis penelitian ini adalah penelitian lapangan (field research) dengan metode deskriptif kualitatif, menggunakan sumber data primer dan sekunder. Hasil penelitian menunjukkan: 1) Kota Pati memiliki peluang besar dalam mengembangkan industri halal fashion, yang ditandai dengan tingginya minat konsumen terhadap fashion halal, banyaknya pelaku usaha di bidang fashion, dan ketersediaan produk fashion halal yang beragam. 2) Tantangan yang perlu dihadapi dalam proses pengembangan halal fashion di kota Pati, yakni kesadaran masyarakat Pati dalam menutup aurat masih kurang, sertifkasi halal yang belum dimiliki oleh pelaku usaha fashion, serta kurangnya pemahaman masyarakat akan konsep halal dalam fashion (halal awareness).Kata Kunci:  Industri Halal, Fashion Halal, Indikator Halal Fashion
THE BEHAVIOR OF BANKERS TOWARDS PROFIT AND LOSS SHARING CONTRACTS: A Modified Theory of Planned Behavior Approach Agriyanto, Ratno; Fatoni, Nur; Fuadi, Nasrul Fahmi Zaki; Irfan, Mohammad; Husnurrosyidah, Husnurrosyidah
Ulul Albab: Jurnal Studi Islam Vol 23, No 2 (2022): Islamic Law and Economic
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ua.v23i2.17038

Abstract

This paper aims at determining the psychological factors of bankers in implementing Profit and Loss Sharing (PLS) financing contracts in Islamic banks. The phenomenon of low occurrence of PLS financing motivated the researcher to write this paper. The theory of modified planned behavior is used to explain the research problem. The research data were obtained from 139 employees of Islamic banks in Indonesia and processed using SEM-PLS. The results show that trust has an effect on attitudes; subjective attitudes and norms affect intentions; perceived behavioral control has no effect on intention and behavior; intention influences behavior; and the perception of inefficiency has a negative effect on the relationship between intention and behavior. This paper contributes to the elaboration of the psychological factors affecting the behavior of bankers in implementing PLS. The implications of this paper for designing the strategies to improve the bankers' behavior in PLS financing are: the management must boost the bankers' confidence for the PLS financing benefits; the stakeholder’s social pressure is needed; the authority of bankers in implementing PLS financing needs to be increased; the bankers' access to the partner’s financial reports needs to be expanded; and the regulators need to give appreciation to Islamic banks that have a larger PLS portfolio.
Analisa Penerapan Aplikasi SIMTRADES (Sistem Transfer ke Desa) pada Rekonsiliasi Dana Transfer Musyafa’ah, Riska; Husnurrosyidah, Husnurrosyidah
Jurnal Bingkai Ekonomi (JBE) Vol 8 No 1 (2023): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v8i1.227

Abstract

Sistem transfer ke desa (Simtrades) merupakan aplikasi online yang dibangun dan dikembangkan oleh BPKAD Pati yang dapat mengintegrasikan seluruh data atas dana yang ditransfer oleh Pemerintah Kabupaten Pati dengan dana transfer yang diterima oleh pemerintah desa di aplikasi Siskeudes. Tujuan penelitian ini adalah untuk menganalisa aplikasi Simtrades sebagai alat bantu dalam melaksanakan rekonsiliasi dana transfer dengan pemerintah desa dan bagaimana dampak atas pelaksanaan rekonsiliasi dana transfer di BPKAD Kabupaten Pati. Penelitian ini menggunakan metode pendekatan kualitatif deskriptif, peneliti akan mengkaji lebih mendalam dari mendiskripsikan, menguraikan serta menjelaskan tentang penerapan aplikasi Simtrades terhadap rekonsiliasi dana transfer di BPKAD Pati. Penelitian ini diambil dari data primer dan sekunder. Hasil penelitian ini menunjukkan bahwa penerapan aplikasi Simtrades sebagai inovasi baru di dalam tata kelola keuangan baik pemerintah kabupaten maupun pemerintah desa serta inovasi ini berhasil mendukung pengelolaan keuangan desa.
Integrity Moderates the Relationship between Work Experience and Tax Inspector Performance at the Intermediate Tax Service Office Within the Regional Office of the Directorate General of Taxes of Central Java I Qosidah, Nanik; Husnurrosyidah, Husnurrosyidah
Journal of Economics and Public Health Vol 1 No 3 (2022): Journal of Economics and Public Health: September 2022
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jeph.v1i3.1337

Abstract

The purpose of the study is toanalyze the effect of work experience on the performance of tax inspectors. Analyzing the integrity of moderating work experience to the performance of tax inspectors. The research design used Multiple Regression Analysis (MRA). The research sample was a tax inspector at the Associate Tax Service Office in the Regional Office of the Directorate General of Taxes of Central Jaw I, which totaled 60 respondents. The results of the study explained that work experience contributes to improving the performance of tax inspectors, integrity strengthens the relationship between work experience and tax inspector performance.
CAPM, INDEKS TUNGGAL DAN TREYNOR SEBAGAI ANALISIS PORTOFOLIO PADA SAHAM SYARIAH Setyowati, Ery Indah; Husnurrosyidah, Husnurrosyidah
KEUNIS Vol. 9 No. 1 (2021): JANUARI 2021
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5924.744 KB) | DOI: 10.32497/keunis.v9i1.2222

Abstract

This study aims to analyze the optimal portfolio of stocks using a single index model and the Capital Asset Pricing Model (CAPM) in making investment decisions as well as the expected profit and risk of the optimal portfolio formed on Islamic stocks in the Indonesian Sharia Stock Index (ISSI) on the Indonesia Stock Exchange. 2016-2020 period. This research design is descriptive quantitative research. The study population was all stocks that were consistently included in the Indonesian Sharia Stock Index (ISSI), amounting to 207 stocks. The number of samples of this study was 136 stocks using the Slovin method. The results show that there are 54 stocks that meet the criteria for optimal portfolio formation. The optimal portfolio of ISSI index stocks has a portfolio return rate of 21.95% and a portfolio risk of 10.49%. The portfolio performance based on the Treynor index shows that the best of the 54 stocks is PTSP shares amounting to 32.73% of the trading sector. While the results in determining investment decisions using the Capital Asset Pricing Model (CAPM) method and 136 company shares, there are 65 undervalued stocks, and 71 stocks are overvalued.  
Meningkatkan Kinerja UMKM Ditinjau dari Peran Akademisi dengan Dukungan Literasi Produk Halal Kuncoro, Amin; Husnurrosyidah, Husnurrosyidah; Sudarman, Sudarman
Jurnal Peduli Masyarakat Vol 6 No 3 (2024): Jurnal Peduli Masyarakat: September 2024
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jpm.v6i3.4749

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan tulang punggung perekonomian di banyak negara, termasuk Indonesia. Namun, dalam menghadapi persaingan pasar global, UMKM sering kali menghadapi tantangan dalam meningkatkan kinerja mereka, terutama dalam hal pemahaman dan implementasi literasi produk halal. Literasi produk halal menjadi semakin penting seiring dengan meningkatnya kesadaran konsumen terhadap produk yang sesuai dengan prinsip syariah. Pengabdian kepada masyarakat bertujuan untuk mengkaji bagaimana peran akademisi dalam mendukung peningkatan kinerja UMKM melalui peningkatan literasi produk halal. Akademisi, sebagai sumber pengetahuan dan inovasi, dapat berperan dalam menyediakan edukasi, penelitian, serta pendampingan kepada pelaku UMKM untuk meningkatkan pemahaman dan penerapan standar halal. Dengan literasi produk halal yang lebih baik, UMKM diharapkan dapat meningkatkan daya saing mereka di pasar lokal dan global, serta memperluas jangkauan pasar mereka di segmen konsumen yang peduli terhadap produk halal. Studi ini juga menyoroti pentingnya kerjasama antara akademisi, pemerintah, dan pelaku UMKM dalam menciptakan ekosistem yang mendukung pertumbuhan UMKM berbasis literasi halal.