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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Inovasi: Jurnal Ilmiah Ilmu Manajemen EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Abdi Citra ABDIMAS Iqtishadia
Kamaliyah, Fithrah
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pelaksanaan Implementasi Akuntansi, Pajak, dan Kewirausahaan pada Pondok Pesantren Al-Tsaniyyah, Tangerang Selatan, Banten Kamaliyah, Fithrah; Sapta Setia Darma; Agustini, Sri
ABDIMAS Iqtishadia Vol. 2 No. 1 (2024): ABDIMAS Iqtishadia
Publisher : Prodi Ekonomi Syariah Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/iqtis.v2i1.39004

Abstract

Tuntutan dunia kerja saat ini menjadikan sebuah tantangan bagi dunia pendidikan terutama di pondok pesantren yang secara garis besar mengutamakan pendidikan agama. Untuk mencetak generasi yang faham agama tentunya juga harus dibekali pengetahuan umum yang dibutuhkan oleh lapangan kerja agar lulusan pondok pesantren dapat berkarir dan memperoleh penghasilan. Beberapa pengetahuan seperti ilmu Akuntansi, Pajak dan kewirausahaan merupakan ilmu yang sangat dibutuhkan oleh seluruh bidang pekerjaan oleh karena itu sangat bermanfaat bagi santri yang akan memasuki dunia kerja. Selain itu perlu juga dikembangkan kemampuan dalam merintis usaha agar dapat mandiri dalam berkehidupan setelah lulus dari jenjang pendidikan. Dalam pokok permasalahan tersebut Universitas Pamulang khususnya Prodi Akuntansi mengadakan Pengabdian Kepada Masyarakat khususnya di Pondok Pesantren Al-Tsaniyyah dengan tujuan mengembangkan ilmu pengetahuan seperti akuntansi, pajak dan kewirausahaan sehingga santri akan dapat bersaing di dunia kerja dan juga mampu membuka usaha agar dapat mandiri secara ekonomi. Metode yang digunakan dalam PKM ini adalah berbasis pengajaran dan praktik kewirausahaan membuat produk kue yang dapat dijual kemudian hari untuk mendapatkan penghasilan tambahan bagi santri Pondok Pesantren Al- Tsaniyyah. Hasil dari PKM ini, santri sangat termotivasi untuk belajar mendalami ilmu akuntansi, pajak, dan juga termotivasi untuk membuka usaha secara mandiri agar dapat penghasilan tambahan yang dapat dijadikan sebagai uang saku atau tabungan untuk melanjutkan pendidikan ke jenjang yang lebih tinggi.
Pengaruh Profitabilitas, Nilai Sukuk dan Rating Sukuk terhadap Return Saham Syariah Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Kamaliyah, Fithrah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1138

Abstract

This research is motivated by the growing relevance of Islamic financial instruments, such as sukuk, in Indonesia’s capital market. As demand for Sharia-compliant investments increases, understanding the factors influencing Sharia stock performance becomes essential. This study examines the impact of profitability, sukuk value, and sukuk rating on Sharia stock returns among companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. A quantitative approach is used, with financial data collected from annual reports of selected companies through purposive sampling based on Sharia compliance and sukuk issuance criteria. Data analysis is conducted using multiple linear regression, supported by classical assumption and hypothesis tests. The results reveal that profitability and sukuk value have a significant positive effect on Sharia stock returns, while sukuk rating does not show a significant impact. However, collectively, all three independent variables significantly influence Sharia stock returns. These findings imply that investors in Sharia-compliant markets should prioritize a company’s fundamental performance and the scale of sukuk issuance rather than relying solely on sukuk ratings when making investment decisions. Companies aiming to enhance their Sharia stock value should focus on improving profitability and optimizing sukuk structuring to attract ethical investors and strengthen market performance.
PELATIHAN AKUNTANSI, PAJAK DAN PENGENALAN INVESTASI UNTUK PARA SANTRI RUMAH TAHFIDZ YAYASAN BADAN WAKAF YBW-MASJID DZARRATUL MUTHMAINNAH Fitriyah; Kamaliyah, Fithrah; Agustini, Sri
Jurnal Abdi Citra Vol. 2 No. 2 (2025): Jurnal Abdi Citra Volume 2 Nomor 2 Agustus Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v2i2.294

Abstract

Research and Community Service (PKM) is one of the manifestations of the Tri Dharma of Higher Education. The purpose of the PKM activity is to foster lecturers in improving their abilities, skills, and independence as well as the existence of Pamulang University as an agent of change in order to provide significant benefits to the community. This time the Unpam Accounting Study Program held PKM to the Rumah Tahfidz Yayasan Badan Wakaf YBW-Masjid Dzarratul Muthmainnah in Kedemangan, Setu, South Tangerang. The purpose of the PKM activity is to provide training on accounting, taxes and investment introduction to improve financial knowledge and skills in managing finances and this knowledge is very important in everyday life as provisions for their future. The implementation of PKM in the form of presentations of materials, discussions and training at the end of the session to find out how far the material can be absorbed, a question and answer session was held with the students and door prizes were given.
THE INFLUENCE OF MARGIN MURABAHA RECOGNITION METHOTD ON ISLAMIC BANKING SUSTAINABILITY Kamaliyah, Fithrah
EAJ (Economic and Accounting Journal) Vol. 1 No. 3 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i3.y2018.p206-214

Abstract

The purpose of this study was to analyze the two method of margin murabaha recognition in Indonesian Islamic banking, they are proportional and annuity. How they effect business sustainability expressed by level of risks and the soundness of Islamic banks. The object of research is Bank Muamalat Indonesia according to its Annual Financial Statements in period 2001-2014. This research using SEM analysis to see the influence of both methods. The result of this study, suggesting that proportional method has 45% influence on the level of risk and 23% of the bank’s soundness. The annuity method has 51% on the level of risk and 57% of the bank’s soundness negatively
Pelatihan Akuntansi, Pajak dan Kewirausahaan pada Pondok Pesantren Nurul Ihsan Sebagai Alternatif Pemberdayaan Masyarakat Mandiri Kamaliyah, Fithrah; Agustini, Sri
Jurnal PKM Manajemen Bisnis Vol. 4 No. 2 (2024): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v4i2.809

Abstract

This Community Service aims to develop knowledge such as accounting, tax and entrepreneurship so that students will be able to compete in the world of work and also be able to open a business so they can be economically independent. The method used in this PKM is based on teaching and entrepreneurial practice in making products in the form of traditional food which can be sold later to earn additional income for the students of the Nurul Ihsan Islamic Boarding School. As a result of this PKM, students are very motivated to learn more about accounting and taxes, and are also motivated to open businesses independently in order to get additional income that can be used as pocket money or savings to continue their education to a higher level.
Analisis Penyusutan Aktiva Tetap Menurut PSAK 17 dan Undang-Undang Pajak serta Dampaknya terhadap Penghasilan Kena Pajak CV. Lindrif Jaya Kamaliyah, Fithrah; Agustini, Sri
INOVASI Vol. 11 No. 1 (2024): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v11i1.p181-187.40254

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan yang signifikan dari PSAK 17 dan Undang-Undang Perpajakan dalam menentukan penghasilan kena pajak yang akan berpengaruh terhadap beban pajak penghasilan yang harus dibayar. Metode analisis penelitian ini menggunakan metode deskriptif kualitatif dengan Teknik pengambilan data melalui studi Pustaka dan studi lapangan. Sampel dalam penelitian ini adalah laporan keuangan CV. Lindrif Jaya tahun 2020. Hasil penelitian ini menunjukkan bahwa perhitungan penyusutan menurut PSAK dengan peraturan Perundang-Undangan yang berlaku terjadi selisih koreksi positif yang akan menambah besarnya penghasilan kena pajak perusahaan. Adanya perbedaan- perbedaan signifikan antara perarturan perpajakan dengan standar akuntansi keuangan bisa menjadikan laba kena pajak berbeda dan selanjutnya menyebabkan perbedaan dasar penetapan pajak penghasilan terutang.
Analysis of CV. Yan's Jaya Financial Statements Fiscal Reconciliation in 2023 on Calculating Income Tax Payable Agustini, Sri; Kamaliyah, Fithrah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.880

Abstract

In Indonesia, the self-assessment tax system requires taxpayers, including corporations, to calculate, report, and pay their own taxes based on applicable regulations. However, differences between commercial and fiscal financial statements often lead to miscalculations in determining taxable income. Fiscal reconciliation is necessary to align financial reporting with tax regulations, ensuring compliance and accurate corporate income tax calculations. The aim of this research was to ascertain the taxable income generated by CV. Yan's Jaya by comparing commercial and fiscal financial statements. Descriptive quantitative methods were employed in this study, with the analysis based on data from the Annual Report. Data collection was carried out at CV. Yan's Jaya by collecting financial statement data in the company year, which became the research sample, namely the company. The data was collected by CV Yan's Jaya by using the documentation method. The company's calculation of taxable income is under scrutiny in relation to accounting standards and tax laws. Despite conducting fiscal reconciliation on the commercial income statement, mistakes have been identified that are affecting the accurate assessment of Corporate Income Tax owed.
Analisis Perencanaan Pajak Melalui Penyusutan Aktiva Tetap untuk Menghitung Pajak Penghasilan (PPh) Badan Agustini, Sri; Kamaliyah, Fithrah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.664

Abstract

The aim of this research is to find out the difference between straight-line and double-declining depreciation methods in determining profit that will affect the tax burden, so that good and efficient tax planning can be carried out by CV. Yan's Jaya. This study uses a descriptive quantitative method with data collection techniques using secondary data derived from the financial reports of CV. Yan's Jaya. The results of this study are the calculation of depreciation using the straight-line method used for depreciation of buildings while vehicles and office inventory use the declining balance depreciation method. There are differences in the calculation of depreciation of fixed assets, the use of depreciation rates and costs incurred when acquiring fixed assets, where the depreciation expense according to the company shows a smaller value than the depreciation expense according to the applicable tax regulations. There are differences in profit margins that do not reflect actual income. The implication of this research is that CV. Yan's Jaya can carry out tax planning, especially in the depreciation of fixed assets in accordance with the applicable tax laws.
Co-Authors FITRIYAH Sapta Setia Darma Sri Agustini