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UNDERSTANDING CORPORATE SOCIAL RESPONSIBILITY FROM STUDENTS PERSPECTIVE Utama, Yopi Yudha
COMPETITIVE Vol 6, No 1 (2022): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v6i1.4391

Corporate Social Responsibility (CSR) merupakan program yang harus dijalankan oleh perusahaan. Prinsip ekonomi, sosial dan lingkungan harus berjalan beriringan. Hal ini berguna untuk proses keberlanjutan dalam sebuah bisnis. Tidak hanya untuk dunia bisnis, tetapi juga untuk keberlanjutan sosial dan lingkungan. Kemudian, tidak hanya pebisnis saja yang harus tahu tentang CSR, setidaknya mahasiswa juga tahu tentang CSR sebagai ilmu. Hal ini dikarenakan sebagian dari mereka mungkin ingin menjadi wirausaha nantinya, sehingga tujuan dari penelitian ini adalah untuk mengetahui CSR dari sudut pandang mahasiswa. Penelitian ini memiliki paradigma interpretif dan termasuk dalam penelitian kualitatif ini. Penelitian ini menggunakan teknik angket untuk pengumpulan data. Objek penelitian ini adalah beberapa mahasiswa Fakultas Ekonomi dan Bisnis Islam Perguruan Tinggi Islam di kota Kediri. Hasilnya sebagian besar dari mereka mengetahui cukup baik tentang Corporate Social Responsibility (CSR), dan setuju bahwa aspek sosial dan lingkungan suatu perusahaan tidak dapat dipisahkan dari aspek ekonominya.

Gaya Hidup, Persepsi, dan Pengaruhnya Terhadap Keputusan Penggunaan E-Wallet (Studi Pada Mahasiswa Prodi Ekonomi Syariah IAIN Kediri Angkatan 2019-2022) Marbiyanti, Reni; Munif, Achmad; Fadilah, Adin; Utama, Yopi Yudha
Al-Muraqabah: Journal of Management and Sharia Business Vol. 4 No. 1 (2024): Al-Muraqabah: Journal of Management and Sharia Business
Publisher : Sharia Business Management Study Program, Faculty of Economics and Islamic Business at IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuraqabah.v4i1.1366

This study evaluates the influence of lifestyle and perception on the decision to use the electronic wallet ShopeePay among students of Islamic Business 2019-2022 IAIN Kediri. Quantitative methods are used with a population of 642 students. In this study, 215 respondents were selected through purposive sampling. The analysis conducted includes descriptive statistical tests, instrument tests, classical acceptance tests, multiple linear regression analysis and hypothesis tests. The results show that lifestyle has a positive influence of 0.320 on the decision to use the ShopeePay e-wallet. Perceptions also have a positive influence on the decision to use the ShopeePay e-wallet (0.838). The T-test shows that lifestyle has a significant influence on the decision to use the ShopeePay e-wallet, with a t-value of 3.311, which is greater than the t-table of 1.971. In addition, the Pearson correlation value between lifestyle and the decision to use the ShopeePay e-wallet is 0.607. The effect of lifestyle on the use of ShopeePay wallets shows a strong correlation (r = 0.723, t = 9.098> t-table = 1.971). The effect of perception on the decision to use ShopeePay e-wallet is significant (p <0.05) among 2019-2022 Islamic economics students. Based on the determination analysis, lifestyle and perception have a significant influence on the decision to use the ShopeePay e-wallet at 54.6%. The remaining 45.4% is influenced by other variables not investigated in this study.

Analisis Penerapan PSAK No. 109 Tentang Akuntansi Zakat Pada Lembaga Amil Zakat, Infak Dan Shadaqah Al-Haromain Kota Kediri Utama, Yopi Yudha; Janah, Sidanatul
Jurnal Ilmiah Ekonomi Islam Vol 10, No 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13432

Indonesia's increasing development has an impact on increasing the income of citizens. From this increased income, especially in Islamic teachings, it is mandatory or in other words must be paid through zakat. Zakat, Infaq and Sadaqah are what really move individuals, society and this country forward. However, many cannot distribute their zakat to zakat institutions. The factor of distrust towards zakat institutions is considered to be the main factor, therefore zakat institutions should create guidelines for preparing financial reports in accordance with PSAK No. 109 concerning zakat accounting. The aim of this research is to analyze the suitability of implementing PSAK No. 109 with the accounting system at the Amil Zakat, Infak and Shodaqoh institutions in Kediri. This PSAK No. 109 statement focuses on regulating the recognition, measurement, presentation and transactions of zakat and alms. This type of research is a case study at one of the Amil Zakat Al - Haromain institutions in the city of Kediri. The research method used is descriptive analysis using documentary data collection methods and interview methods. The research results show that LAZIS Al - Haromain in Kediri has not made journal reports, cash flow reports, changes in assets under management, and financial records. LAZIS Al-Haromain only reports changes in funds. Thus, LAZIS Al-Haromain has not implemented PSAK No. 109

Gaya Hidup, Persepsi, dan Pengaruhnya Terhadap Keputusan Penggunaan E-Wallet (Studi Pada Mahasiswa Prodi Ekonomi Syariah IAIN Kediri Angkatan 2019-2022) Marbiyanti, Reni; Munif, Achmad; Fadilah, Adin; Utama, Yopi Yudha
Al-Muraqabah: Journal of Management and Sharia Business Vol. 4 No. 1 (2024): Al-Muraqabah: Journal of Management and Sharia Business
Publisher : Sharia Business Management Study Program, Faculty of Economics and Islamic Business at IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuraqabah.v4i1.1366

This study evaluates the influence of lifestyle and perception on the decision to use the electronic wallet ShopeePay among students of Islamic Business 2019-2022 IAIN Kediri. Quantitative methods are used with a population of 642 students. In this study, 215 respondents were selected through purposive sampling. The analysis conducted includes descriptive statistical tests, instrument tests, classical acceptance tests, multiple linear regression analysis and hypothesis tests. The results show that lifestyle has a positive influence of 0.320 on the decision to use the ShopeePay e-wallet. Perceptions also have a positive influence on the decision to use the ShopeePay e-wallet (0.838). The T-test shows that lifestyle has a significant influence on the decision to use the ShopeePay e-wallet, with a t-value of 3.311, which is greater than the t-table of 1.971. In addition, the Pearson correlation value between lifestyle and the decision to use the ShopeePay e-wallet is 0.607. The effect of lifestyle on the use of ShopeePay wallets shows a strong correlation (r = 0.723, t = 9.098> t-table = 1.971). The effect of perception on the decision to use ShopeePay e-wallet is significant (p <0.05) among 2019-2022 Islamic economics students. Based on the determination analysis, lifestyle and perception have a significant influence on the decision to use the ShopeePay e-wallet at 54.6%. The remaining 45.4% is influenced by other variables not investigated in this study.

Strengthening Collaboration Between Financial Institutions and Universities to Empower a Sustainable Economy Waeno, Mahamadaree; Mushlihin, Imam Annas; Natalina, Sri Anugrah; Sulistyowati, Sulistyowati; Samsuri, Ali; Fauza, Nilna; Zainuddin, Moch; Zunaidi, Arif; Mutafarida, Binti; Utama, Yopi Yudha
Welfare : Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2024): Welfare : March 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v2i1.1229

Efforts to strengthen collaboration between financial institutions and universities are a key step in empowering a sustainable economy. This service activity aims to increase cooperation between financial institutions and universities, with a focus on sustainable economic empowerment. The service method is carried out through holding international seminars in a hybrid manner, both face-to-face at the Library Building on the 4th floor of IAIN Kediri and via the Zoom platform. The results of this service include strengthening cooperation between the two entities, broadening students' insight into sustainable financial practices, and contributing to sustainable economic development on campus and in the surrounding community.

Pelatihan e-SPT untuk meningkatkan Keterlibatan Mahasiswa dalam Mendorong Kepatuhan Pajak Sahad Sakhdiyah, Sahad Sakhdiyah; Mohammad Ryan Badruzzaman, Mohammad Ryan Badruzzaman; Mohammad Firdaus Al-Fattar, Mohammad Firdaus Al-Fattar; Dodi Setiawan, Dodi Setiawan; Natalina, Sri Anugrah; Utama, Yopi Yudha; Zunaidi, Arif; Kusumawardhani, Sayekti Indah; Muyasaroh, Isyrohil; Ardika, Rendi; Aditya, Tony; Yuliani, Yuliani; Rahardi, Deto
Welfare : Jurnal Pengabdian Masyarakat Vol. 2 No. 4 (2024): Welfare : December 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v2i4.1469

The aim of this service is to increase the understanding and skills of the community, especially small and medium enterprises (UKM), in using the e-SPT application to report their tax obligations. The service method used is the presentation method, where sharia accounting students from IAIN Kediri present material systematically through PowerPoint slides and live demonstrations. The results of the service showed the participants' active participation in practical and discussion sessions, which deepened their understanding of the use of e-SPT. Post-activity evaluation showed a high level of satisfaction from participants with the material and method of delivering the training. This activity succeeded in providing real benefits by increasing tax compliance and the use of tax technology among the community, as well as strengthening students' commitment to making positive contributions to society through the dedication of their knowledge and skills.

Strengthening Islamic Economic Ethics for Online Business Actors in Facing Digital Disruption Noh, Mohd Shahid Mohd; Hidayati, Nuril; Utama, Yopi Yudha; Yuliani, Yuliani; Saka, Dijan Novia; Mutafarida, Binti; Fawaid, M. Wildan; Zunaidi, Arif; Zaenuddin, M.; Dina, Ulfi
Welfare : Jurnal Pengabdian Masyarakat Vol. 2 No. 4 (2024): Welfare : December 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v2i4.1827

The rapid development of digital technology presents opportunities as well as challenges for online business people, especially in maintaining business ethics according to Islamic principles. The seminar activities held at IAIN Kediri aim to strengthen understanding of Islamic economic ethics for students and online business people in facing digital disruption. The community service method used is service learning, which involves interactive learning through theory, practice and reflection. This seminar includes an explanation of the basic concepts of Islamic business ethics, group discussions to explore the application of sharia principles in online business, as well as a simulation of ethical business management. The results of the activity showed an increase in participants' understanding regarding the importance of integrity, honesty and responsibility in running an online business. In addition, this activity encourages participants to integrate Islamic values in their digital marketing strategy, creating a balance between profit and blessing. This activity makes a real contribution in empowering online business people to face the challenges of the digital era ethically and professionally.

Building Waqf Awareness for Improving Orphans' Education through Productive Waqf Education Gamon, Alizaman Dumangcag; Hidayati, Nuril; Utama, Yopi Yudha; Muttaqin, Amrul; Syakur, Ahmad; Kholik, Jamaludin A.; Fauza, Nilna; Hamida, Ulfi Dina; Zunaidi, Arif; Puspitaningrum, Ririn Tri; Mushlihin, Imam Annas
Welfare : Jurnal Pengabdian Masyarakat Vol. 2 No. 4 (2024): Welfare : December 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v2i4.1828

This community service activity aims to increase public awareness and understanding of the importance of productive waqf management in supporting orphan education. Based on existing data, orphan education in Indonesia still faces major challenges in terms of funding, so economic empowerment efforts are needed through productive waqf. This activity was carried out through seminars and training based on service learning and ABCD (Asset-Based Community Development), which involved speakers from waqf experts and sharia financial practitioners. Participants consisted of academics, waqf managers, and community leaders. The activity began with a socialization of the concept of productive waqf, followed by a simulation of waqf asset management planning. The results of the activity showed a significant increase in participant understanding, with 85% of participants claiming to be able to design a productive waqf management model for orphan education. This activity successfully introduced waqf-based solutions as an economic empowerment instrument to support orphan education in a sustainable manner.

Representation of Family Law in the Digital Space: A Study of Discourse Analysis on Instagram Accounts Amri, Amri; Aminah, Siti; Janah, Sidanatul; Utama, Yopi Yudha; Dewi, Dwi Ratna Cinthya
AL-ISTINBATH : Jurnal Hukum Islam Vol 8 No 2 November (2023)
Publisher : Institut Agama Islam Negeri Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jhi.v8i2.6578

The emergence of interesting content through Instagram accounts managed by a person or a certain group representing a family law is important to discuss. One of the discourses that appears in these contents is related to the advice of husband and wife in building their household, then brings up tips for husband and wife to pay attention to each other. The husband and wife can apply the contents which are posted on the instagram account to create a harmonious household life. This paper aims to see the narratives that appear in the posts of intagram accounts through a discourse analysis approach. This research data is focused on 3 Instagram accounts with a selection of many followers on the Instagram account. The 3 Instagram accounts are @suami.istri.bahagia, @nasihatsuamiistri, @suamiistriromantis. This research leads to Netnographic studies or digital-based research. Then, because the data obtained is in the form of written content narratives, pamphlets, and videos posted on Instagram, it will be analyzed using discourse theory. The results showed that the content of the program gave rise to two studies that represented family law. First, it relates to the husband's obligation to the wife and the wife's obligation to the husband by posting content in the form of advice for the husband and wife. Second, post content about parents' obligations to children by posting narratives in the form of tips and procedures. Furthermore, the author found that the problem that occurs in these Instagram accounts is the existence of gender bias, this means that posts that represent family law are more content intended for the Wife and their content reflects the business of selling Products.

Analisis Penerapan PSAK No. 109 Tentang Akuntansi Zakat Pada Lembaga Amil Zakat, Infak Dan Shadaqah Al-Haromain Kota Kediri Utama, Yopi Yudha; Janah, Sidanatul
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13432

Indonesia's increasing development has an impact on increasing the income of citizens. From this increased income, especially in Islamic teachings, it is mandatory or in other words must be paid through zakat. Zakat, Infaq and Sadaqah are what really move individuals, society and this country forward. However, many cannot distribute their zakat to zakat institutions. The factor of distrust towards zakat institutions is considered to be the main factor, therefore zakat institutions should create guidelines for preparing financial reports in accordance with PSAK No. 109 concerning zakat accounting. The aim of this research is to analyze the suitability of implementing PSAK No. 109 with the accounting system at the Amil Zakat, Infak and Shodaqoh institutions in Kediri. This PSAK No. 109 statement focuses on regulating the recognition, measurement, presentation and transactions of zakat and alms. This type of research is a case study at one of the Amil Zakat Al - Haromain institutions in the city of Kediri. The research method used is descriptive analysis using documentary data collection methods and interview methods. The research results show that LAZIS Al - Haromain in Kediri has not made journal reports, cash flow reports, changes in assets under management, and financial records. LAZIS Al-Haromain only reports changes in funds. Thus, LAZIS Al-Haromain has not implemented PSAK No. 109

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