Article Per Year (5 Year)
p-Index From 2021 - 2026
2.56
P-Index
This Author published in this journals
All Journal Journal of Economicate Studies Komitmen : Jurnal Ilmiah Manajemen Muhasabatuna: Jurnal Akuntansi Syariah Az-Zahra: Journal of Gender and Family Studies Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Likuid: Jurnal Ekonomi Industri Halal Islamic Economics and Business Review (IESBIR) Journal of Islamic Contemporary Accounting and Business Al-bank: Journal of Islamic Banking and Finance Mashlahah: Journal of Islamic Economics Secretary Administration Journal
Ponirah, Ade
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
PENGARUH OPERATING EFFICIENCY RATIO (OER) DAN NON PERFORMING FINANCING (NPF) TERHADAP PROFITABILITA PADA BANK UMUM SYARIAH PERIODE 2014-2020 Nurlaela, Eel; Ponirah, Ade
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 4 No. 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v4i2.23388

Abstract

A company, especially in Islamic Commercial Banks, is inseparable from financing risks and the level of efficiency of bank performance in making a profit. As for the indicator of the success of the company making a profit is profitability. The data in this article is secondary data taken from the financial statements of Bank Umum Syairah for the 2014-2020 period, and is supported by literature and documentation research. Based on the results of the research, it was concluded that the OER variable has no effect on the profitability of ROA. Meanwhile, the NPF variable has a significant negative effect on roa profitability. Based on the results of the F test, simultaneously the OER and NPF variables have a significant effect on the profitability of ROA in Islamic Commercial Banks. This means that both variables can explain and affect the profitability of ROA by 45.27% and the remaining 54.73% is influenced by other variables that are not studied.Keywords : Operating Efficiency Ratio, Non Performing Financing, Profitabilitas
THE ROLE OF GREEN ACCOUNTING IN ENHANCING FINANCIAL TRANSPARENCY IN ISLAMIC FINANCIAL INSTITUTIONS Wardiyah, Mia Lasmi; Dzikrayah, Fithri; Ponirah, Ade; Maulana, Izzul Haq Firman; Fiddienillah, Qheista Noor
KOMITMEN: Jurnal Ilmiah Manajemen Vol. 6 No. 1 (2025): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v6i1.43689

Abstract

This study explores the role of green accounting in enhancing financial transparency within Islamic financial institutions. Green accounting, as an approach that integrates environmental responsibility into financial reporting, has gained attention for its potential to improve accountability and sustainability in finance. In Islamic finance, transparency is not only a regulatory requirement but also an ethical imperative aligned with Shariah principles. By conducting a literature review, this study synthesizes existing research on green accounting frameworks and their applicability in Islamic financial institutions. The findings suggest that adopting green accounting practices can bridge the gap between financial reporting and environmental stewardship, thus fostering greater stakeholder trust. Additionally, this approach aligns with the ethical and social objectives of Islamic finance, reinforcing the institutions' commitment to sustainable practices. This study provides insights for policymakers and financial managers aiming to integrate green accounting as a tool for transparency and sustainability. The research contributes to the discourse on sustainability in Islamic finance and highlights areas for future empirical investigation.
Perempuan dalam Ketahanan Ekonomi: Upaya Peningkatan Kualitas Keluarga Ponirah, Ade; Sakinah, Gina; Tiara Purnama Sari, Yesa
Az-Zahra: Journal of Gender and Family Studies Vol. 4 No. 2 (2024)
Publisher : UIN Sunan Gunung Dajti Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/azzahra.v4i2.24171

Abstract

Terciptanya ketahanan keluarga ketika keluarga memiliki sarana untuk memenuhi kebutuhan dasar dengan cara yang berkelanjutan dan dapat diandalkan sepanjang waktu. Seorang istri mengambil beberapa tanggung jawab sebagai bagian dari upaya untuk memperkuat keluarga. Yakni, bekerja di luar rumah dan bukan hanya fokus pada pekerjaan rumah. Penelitian ini bertujuan untuk mengkaji peran perempuan dalam ketahanan ekonomi keluarga. Penelitian ini menggunakan metode deskriptifd dengan pendekatan kualitatif. Penelitian ini dilakukan di Desa Caracas Kecamatan Kalijati Kabupaten Subang dengan melakukan wawancara mendalam kepada tiga informan menggunakan metode snowball sampling. Data sekunder diperoleh dari literatur review mengenai kondisi di Desa Caracas dan literatur yang temanya berkenaan dengan penelitian ini. Temuan menunjukkan bahwa ketahanan keluarga akan kuat jika anggota keluarga bekerja sama. Kekuatan ketahanan keluarga tidak hanya bergantung pada bagaimana suami dan istri membagi tugas rumah tangga, tetapi juga pada bagaimana mereka berinteraksi. Hal ini menjadikan peran perempuan dalam ketahanan ekonomi lebih maksimal dan juga turut serta dalam meningkatkan kualitas keluarga
PENGARUH BEBAN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN Agustin, Tini; Rahmah, Yulia Fithriany; Haris, Iir Abdul; Ponirah, Ade
SECAD Vol 3 No 2 (2023): JURNAL SECAD
Publisher : SECAD

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh beban kerja dan lingkungan kerja terhadap kinerja karyawan. Metode penelitian yang digunakan pada penelitian ini adalah deskriptif verifikatif dengan menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah karyawan PT ABC. Pada penelitian ini sampling yang digunakan adalah sampling jenuh dengan jumlah sampel berjumlah 40 karyawan. Teknik pengumpulan data yang digunakan dalam penelitian yaitu wawancara, studi pustaka, studi pendahuluan, dan kuesioner. Data dianalisis menggunakan analisis deskriptif. Hasil penelitian menunjukkan bahwa beban kerja (X1) berpengaruh negatif secara signifikan terhadap kinerja karyawan (Y) dengan nilai koefisien negatif sebesar -0,544. Sedangkan lingkungan kerja (X2) berpengaruh positif dan signifikan terhadap kinerja karyawan (Y) dengan nilai koefisien positif sebesar 0,643. Selain itu, beban kerja (X1) dan lingkungan kerja (X2) secara simultan berpengaruh secara signifikan terhadap kinerja karyawan (Y) dengan nilai signifikansi beban kerja (X1) dan lingkungan kerja (X2) adalah 0,000 < 0,05.
PENERAPAN WHISTLEBLOWING SYSTEM TERHADAP INTERNAL FRAUD PADA PT. BANK MUAMALAT INDONESIA, TBK PERIODE 2015-2019 Sakinah, Gina; Ponirah, Ade
Likuid Jurnal Ekonomi Industri Halal Vol. 1 No. 2 (2021): LIKUID: Jurnal Ekonomi Industri Halal
Publisher : Sharia Economics Study Program Faculty of Islamic Economics and Business UIN Sunan Gunun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/likuid.v1i2.14160

Abstract

Banks or other financial industries are particularly vulnerable to internal fraud cases. This is motivated because the highest motivation of this action is a financial factor. Every bank has now tried as early as possible to prevent the occurrence of internal fraud by using whistleblowing system that is part of internal control to realize good corporate governance, this system is useful to disclose violations that occur in the company by accommodating information from whistleblowers either from employees or from other stakehlolder by maintaining the confidentiality of identity and information. This study was conducted at PT. Bank Muamalat Indonesia, Tbk. by using descriptive method of quantifiable by presenting numerical data obtained from GCG report. The results of the analysis showed there is still a high level of internal fraud from 2015 to 2016 the highest cases that are in 2016 fluctuating until 2019. This indicates that the whistleblowing system implemented has not been optimal. Employees still do not have a sense of deterrent effect if they commit such actions, and the banking system that is less efficient and low supervision from internal and external parties becomes a great opportunity to commit crimes.Keywords: Whistleblowing System, Internal Fraud
Co-Authors Agustin, Tini Awang Dody Kardeli Dzikrayah, Fithri Fiddienillah, Qheista Noor Gina Sakinah Hidayat, Nendi Nur Iir Abdul Haris, Iir Abdul Iwan Setiawan Izzul Haq Firman Maulana Lina Yulianti Maulana, Izzul Haq Firman Mia Lasmi Wardiyah, Mia Lasmi Mulyani, Mila Ari Sri Murtadho, Taufiq Ridwan Muslih, Amar Nurlaela, Eel Rahmah, Yulia Fithriany Rd. Amar Muslih Ruhimat, Ii Sakinah, Gina Sinta Nurriyah, Laela Tiara Purnama Sari, Yesa Yasirrahayu, Faridha Nurazizah Yesa Tiara Purnama Sari