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All Journal Iqtishoduna: Jurnal Ekonomi Islam Jurnal Proaksi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi International Journal of Law, Policy and Governance Alamtana
Dyarini, Dyarini
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Phenomenology Study: Payment Methods on The Marketplace Seen From Islamic Economy Perspective Dyarini, Dyarini; Mansah, Adi; Alam, Adi; Putri, Aprilia Duwi; Noh, Mohd Shahid Mohd
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v12i1.2033

Abstract

This study aims to examine the Islamic view of shopping payment transactions on the marketplace which uses electronic money as well as to examine the Islamic view of special offers on certain products that can be purchased using electronic money. The method used in this research is qualitative research with phenomenological studies. The results showed that the majority of the informants agreed that the electronic money they used did not contain elements of usury although there were informants who had a different opinion. The note that we can highlight here is that the marketplace is not a seller, nor is it a representative of the seller. The marketplace is only a medium that brings sellers and buyers together with certain rules. If it is a debt, it means that the customer must not receive any benefits from GoPay. Thus, if GoPay provides discounts for customers who pay via GoPay, then this includes benefits due to debt. Customers get this benefit, because they give GoPay debt.
Halal Supply Chain Management Based on Maqasid Syariah to Improve Business Performance of Minang Ciputat Curry Restaurants Yani, Tet Linda; Dyarini, Dyarini; Septemberizal, Septemberizal
International Journal of Law, Policy, and Governance Vol. 3 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijlpg.v3i2.1059

Abstract

Tujuan penelitian ini adalah untuk melihat dan mengamati prakter halal supply chain management yang ada di rumah makan Kari Minang Ciputat, karena dalam pemahaman masyarakat luas bahwa semua rumah makan Padang pasti halal, sehingga rumah makan Padang menjadi salaha satu pilihan yang tepat bagi konsumen. Hal ini tentunya perlu dibuktikan lebih jauh lagi, bagaimana prosedur halal yang diterapkan di rumah makan Padang dari awal proses produksi sampai menjadi barang jadi. Halal tidak bisa dilihat hanya dari produk yang disediakan tapi halal harus dilihat dari semua prosedur halal yang dilakukan di dalam satu kesatuan kegiatan dari awal sampai produk jadi. Metode penelitian yang digunakan adalah metode kualitatif, gunakan untuk mengungkapkan lebiah dalam semua aspek kegiatan halal yang ada di rumah makan Kari minang, dengan paradigma Interpretif yang menekankan pada Bahasa interpretasi dan pemahaman. Focus peneliatian ini adalah study pustakan dan wawancara tidk terstruktur dengan para informan, keterbaruan dalam penelitian ini adalah dari objek dan subjek penelitian yang digunakan.
Participation and clarity of budget targets, management accounting information system on managerial performance with budgetary slack as a mediation variable Wigati, Retno; Rustiana, Siti Hamidah; Dyarini, Dyarini
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 4 No. 2 (2024): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v4i2.14844

Abstract

The aim of this research is to analyze "budget participation, clarity of budget targets and management accounting information systems on managerial performance with the budgetary slack as a mediating variable," which has been carried out by 5 service companies affected by COVID-19. This research uses quantitative methods, and the data source used is primary data. The population in this research is 5 service companies spread across Jakarta, including PT. Sukses Andalan Bangsa, PT. Anak Bangsa Cakrawala Dunia, PT. Impact Power Mandiri, PT. Kitamuda Andalan Indonesia and PT. Triputra International. The sample selection for this research included directors, managers, and supervisors in each division of the company, with a total of 50 respondents. In this research, data analysis uses SmartPLS 4.0 with a data-based analysis method structural equation modeling based on partial least. Based on the hypothesis testing carried out, the research results show that budget participation has no positive and insignificant effect on managerial performance. For clarity of budget targets and management, accounting information systems have a positive and significant effect on managerial performance. Then, the budget gap has a positive and significant mediating effect on all variables of budget participation, clarity of budget targets, and management accounting information systems on managerial performance.
Liquidity and Company Size Impact on Capital Structure with Profitability Mediation Yusuf, Muhammad; Dyarini, Dyarini
International Journal of Law, Policy, and Governance Vol. 4 No. 2 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijlpg.v4i2.1339

Abstract

This study examines and analyzes the effect of liquidity and firm size on capital structure, with profitability as a mediating variable in mining companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023. Capital structure is crucial in balancing debt and equity to support company operations and investments. According to the Pecking Order Theory, firms with high liquidity tend to rely on internal financing, whereas the Trade-Off Theory suggests that larger firms find it easier to access external funding at lower costs. This study analyzes seven causal relationships among liquidity, firm size, profitability, and capital structure. The research employs a quantitative approach using panel data regression analysis and the Fixed Effect Model (FEM). The sample was selected through purposive sampling, consisting of 10 mining companies that met specific criteria. Data processing is conducted using EViews version 12. The independent variables in this study are liquidity and firm size, while capital structure serves as the dependent variable, with profitability acting as a mediating variable. The results indicate that liquidity negatively affects both profitability and capital structure, whereas firm size positively influences profitability and capital structure. Profitability negatively impacts capital structure and mediates the relationship between liquidity and capital structure. However, profitability does not significantly mediate the relationship between firm size and capital structure. These findings have implications for companies in optimizing their capital structure management and for investors in assessing corporate financing policies for investment decisions.
The Effect of Tax Justice, Tax Audits and Tax Rates on Taxpayer Perceptions of Tax Evasion Maulana, Amanda Atturaini; Dyarini, Dyarini
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4495

Abstract

The purpose of this study is to examine how taxpayers' perceptions of tax evasion are impacted by tax justice, tax audits, and tax rates. With a sample size of 100, the population in this study is made up of individual taxpayers who are registered with KPP Pratama Jakarta Kebayoran Lama. Probability sampling combined with a basic random sample approach is the methodology employed in this investigation. Descriptive statistical approaches are employed in quantitative research. IBM SPSS version 25 is used to examine the data that was gathered. According to the study's findings, taxpayers' opinions of tax evasion are significantly improved by tax justice. On the other hand, taxpayers' opinions of tax evasion are significantly impacted negatively by tax audits and tax rates. In general, taxpayers' perceptions of tax evasion increase with the degree of tax fairness. In the meanwhile, proportionate tax rates and more stringent tax audits might lessen taxpayers' propensity to consider tax evasion as a possibility.
The Effect of Taxpayer Awareness, Modernization of the Tax System, and Tax Amnesty on Taxpayer Compliance for Micro, Small and Medium Enterprises (MSMEs) Septina, Della; Dyarini, Dyarini
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4513

Abstract

In this study, the degree of tax compliance among Indonesian micro, small, and medium-sized businesses will be assessed in relation to taxpayer awareness, tax system modernization, and tax amnesty. The South Tangerang District's MSME taxpayers served as the study's subjects. A straightforward random selection technique combined with probability sampling was used to choose 100 responders in total. A quantitative methodology backed by descriptive statistical analysis was used in the investigation. SPSS version 25 was used to process the data, and the findings indicate that modernization of the tax system, tax amnesty, and taxpayer comprehension have a positive and significant influence on taxpayer compliance. It can be said that improving taxpayer comprehension, making it easier to obtain information through a modernized tax system, and enacting tax amnesty laws may all help increase MSME taxpayers' tax compliance.
Faktor Penentu Efisiensi Investasi: Pelaporan Keuangan, Konservatisme Akuntansi, dan Jatuh Tempo Utang Lathifunnisa, Syifa; Dyarini, Dyarini
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.7156

Abstract

Main Purpose - This study aims to examine the influence of financial reporting quality, accounting conservatism, and debt maturity on investment efficiency in manufacturing companies listed on the Indonesia Stock Exchange.Method - A quantitative approach was employed to analyze secondary data from 20 companies selected through purposive sampling, resulting in 100 observations. SPSS version 25 was used as the data analysis tool for regression analysis.Main Findings - The phenomenon of investment efficiency has become increasingly crucial following a 16.32% annual decline in manufacturing investment from 2017 to 2019. Market uncertainty and limited incentives hinder economic growth, making fund optimization essential to support this sector. The research findings reveal that the quality of annual financial reports, accounting conservatism, and debt maturity have a significant impact on investment efficiency.Theory and Practical Implications - These findings highlight the importance of financial reporting quality, accounting conservatism, and debt maturity structure in enhancing investment efficiency. They suggest that companies should manage these three aspects optimally to support better investment decision-making.Novelty - This study utilizes the latest data (2019–2023) and a larger sample, enabling a more comprehensive analysis of the dynamics, challenges, and opportunities in the manufacturing industry.
Peningkatan Bisnis Keripik Tempe Dengan Menggunakan Media Instagram Jamilah, Siti; Dyarini, Dyarini; Alam, Adi
Alamtana: Jurnal Pengabdian Masyarakat UNW Mataram Vol 6 No 2 (2025): Edisi Agustus 2025
Publisher : LPPM UNIVERSITAS NAHDLATUL WATHAN MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51673/jaltn.v6i2.2556

Abstract

Tempe sebagai produk fermentasi kedelai memiliki potensi bisnis yang menjanjikan, salah satunya melalui pengolahan menjadi keripik tempe. Di kawasan H.Aom Dalam, home industry keripik tempe Startoon masih menghadapi kendala dalam pemasaran, terutama minimnya pemanfaatan media digital seperti Instagram. Tujuan dari pengabdian Masyarakat ini untuk membantu mengoptimalkan penggunaan teknologi informasi sebagai media promosi bagi home industry keripik tempe Startoon agar mampu bersaing di pasar yang semakin kompetitif. Metode yang digunakan meliputi observasi, wawancara, penyuluhan, dan pelatihan pembuatan serta pengelolaan akun Instagram. Hasil kegiatan menunjukkan bahwa media sosial Instagram efektif meningkatkan jangkauan pemasaran dan interaksi dengan konsumen tanpa biaya besar. Implikasi dari kegiatan ini adalah meningkatnya kesadaran pelaku usaha rumahan terhadap pentingnya digital marketing serta kemampuan untuk mengelola promosi secara mandiri, yang pada akhirnya dapat mendorong pertumbuhan usaha dan memperluas akses pasar secara berkelanjutan
Co-Authors Adi Mansah Alam, Adi Lathifunnisa, Syifa Maulana, Amanda Atturaini Muhammad Yusuf Noh, Mohd Shahid Mohd Putri, Aprilia Duwi Rustiana, Siti Hamidah Septemberizal, Septemberizal Septina, Della Siti Jamilah Wigati, Retno Yani, Tet Linda