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EFisiensi Biaya pada Badan Amil Zakat Nasional (BAZNAS) dalam Tinjauan Akuntabilitas Islam Embuningtiyas, Sandra Sukma; Mashudi, Mashudi
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 1 No 1 (2020): December 2020
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

The purpose of this study is to measure the performance of the National Zakat Agency (BAZNAS) by using financial ratio analysis in this case cost efficiency in the Islamic accountability review. This research uses a combination of qualitative and quantitative methods. Data collection was carried out by means of documentation. The data analysis method used is an inductive and deductive frame of mind. Secondary data obtained through the baznas.go.id website regarding BAZNAS financial reports for the years 2012-2019. The results showed that the efficiency level of BAZNAS using the Operational Cost Ratio to Total Amil Rights obtained efficient results, then the efficiency level of BAZNAS using the Operational Cost to Total Collection ratio obtained efficient results, but the efficiency level of BAZNAS using the Ratio of Human Resources Costs to Total Collections resulted in inefficient. Suggestions for BAZNAS should pay more attention to the problem of cost efficiency in terms of Islamic accountability, namely accountability to Allah SWT, accountability to fellow humans, and accountability to nature.

EFisiensi Biaya pada Badan Amil Zakat Nasional (BAZNAS) dalam Tinjauan Akuntabilitas Islam Sandra Sukma Embuningtiyas; Mashudi Mashudi
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 1 No. 1 (2020): December 2020
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v1i1.3305

The purpose of this study is to measure the performance of the National Zakat Agency (BAZNAS) by using financial ratio analysis in this case cost efficiency in the Islamic accountability review. This research uses a combination of qualitative and quantitative methods. Data collection was carried out by means of documentation. The data analysis method used is an inductive and deductive frame of mind. Secondary data obtained through the baznas.go.id website regarding BAZNAS financial reports for the years 2012-2019. The results showed that the efficiency level of BAZNAS using the Operational Cost Ratio to Total Amil Rights obtained efficient results, then the efficiency level of BAZNAS using the Operational Cost to Total Collection ratio obtained efficient results, but the efficiency level of BAZNAS using the Ratio of Human Resources Costs to Total Collections resulted in inefficient. Suggestions for BAZNAS should pay more attention to the problem of cost efficiency in terms of Islamic accountability, namely accountability to Allah SWT, accountability to fellow humans, and accountability to nature.

YOUTUBE SEBAGAI MEDIA PEMBELAJARAN DI INDONESIA Fandi Prasetya; Sandra Sukma Embuningtiyas; Dicky Andriyanto
Jurnal Pendidikan Teknologi Informasi (JUKANTI) Vol 5 No 2 (2022): Jurnal Pendidikan Teknologi Informasi (JUKANTI) Edisi Nopember 2022
Publisher : Program Studi Pendidikan Informatika, Universitas Citra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37792/jukanti.v5i2.600

ABSTRAK Pembatasan sosial memiliki dampak terhadap metode pembelajaran. Metode pembelajaran jarak jauh berbasis online menjadi prioritas utama dalam situasi pandemi saat ini. Youtube dapat menjadi salah satu opsi bagi pelajar untuk membantu mereka di dalam memahami dan meningkatkan kemampuan akademik tanpa ada batasan apapun. Kemudahan akses serta beraneka macam konten yang terdapat di youtube menjadikan youtube semakin populer terutama bagi kalangan peenduduk berusia muda. Selama ini konten yang ada pada youtube mayoritas berisi konten yang bertemakan entertainment ataupun berita. Selain entertainment ataupun berita, konten youtube juga dapat berisi dengan konten yang bertema pendidikan. Metode deksriptif kualitatif digunakan dalam penelitian ini. Tujuan dilakukannya penelitian ini adalah untuk mengetahui apakah media youtube dapat menjadi opsi yang dapat digunakan untuk menunjang pembelajaran di Indonesia. Data yang dikumpulkan menggunakan studi literatur. Literatur-literatur yang terkumpul kemudian dianalisis dengan memahami bagaimana interpretasi penulis untuk mengetahui sudah tepatkah media youtube digunakan di Indonesia sebagai media penunjang dalam proses belajar. Hasil penelitian menunjukkan bahwa youtube dapat menjadi media pembelajaran yang tepat di Indonesia dan perlu disertai dengan pembangunan infrastruktur teknologi informasi serta komunikasi Kata kunci : Pendidikan, Teknologi, Youtube ABSTRACT Social restrictions have an impact on learning methods. Online-based distance learning methods are a top priority in the current pandemic situation. Youtube can be an alternative learning tool in Indonesia. Ease of access and various kinds of content on YouTube make YouTube more popular, especially for young people. So far, the majority of content on YouTube contains content with the theme of entertainment or news. In addition to entertainment or news, YouTube content can also contain educational-themed content. The qualitative descriptive method in this study with the aim of finding out whether youtube media can be an option that can be used to support learning. The data were collected using a literature study. The collected literature is then analyzed by understanding how the author's interpretation is to find out whether youtube media is used in Indonesia as a supporting medium in the learning process. The outcome of the study, YouTube can be the right learning media in Indonesia and necessary accompanied by the development of information and communication technology infrastructure Keywords: Education, Technology, Youtube

BANK FINANCIAL SOUNDNESS IN INDONESIA: EVIDENCE FROM THE COVID-19 PANDEMIC AND THE POST-PANDEMIC PERIOD Embuningtiyas, Sandra Sukma; Puspasari, Oktaviani Rita; Prasetya, Fandi
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 1 (2024): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

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

This study aims to analyze the bank financial of soundness of conventional banking in Indonesia during the COVID-19 pandemic and post-pandemic. Bank financial of soundness assessment is carried out using the Risk-Based Bank Rating approach through the RGEC method (Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital). This research is descriptive quantitative with secondary data obtained from the Annual Report and GCG Report of conventional banks listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The results showed that overall, the health level of the banks studied was classified as “Healthy” both during the pandemic and post-pandemic, with the best performance shown in the aspects of capital and governance (GCG). Meanwhile, the profitability aspect shows a fairly good performance, although it is not evenly distributed across all indicators measured. In the risk profile aspect, the majority of banks show a very healthy Non-Performing Loan (NPL) ratio but not the LDR ratio. The results also show that there is an increasing trend from year to year for the number of banks in the very healthy category, while the number of banks in the less healthy category tends to decrease, especially from the beginning of the pandemic to post-pandemic. The implication of this finding is that the resilience of Indonesian banks is quite good in facing the crisis caused by the Covid 19 pandemic. However, strengthening liquidity management strategies is needed to strengthen stability in the long run. These results can serve as input for regulators in formulating financial risk mitigation policies as well as for bank management in improving governance practices and operational efficiency.

PENINGKATAN LITERASI KEUANGAN UNTUK MENCAPAI FINANCIAL FREEDOM BAGI MASYARAKAT BANYUWANGI Embuningtiyas, Sandra Sukma; Millati, Izzato; Puspasari, Oktaviani Rita
Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Vol. 2 No. 3 (2023): Ekalaya Journal
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/eka.v2i3.116

Global economic conditions in 2024 are predicted to be in a stagnant position and tend to lead to a weakenes of the economy. In response to this problem, it is hoped that people can start preparing their finances well. One way for someone to have good finances is to do financial planning, with financial planning it will be easier for someone to survive and achieve financial freedom. Financial freedom is not only about how one can control money but about building ways to protect oneself. This community service program is carried out as an effort to provide education and insight into the importance of having healthy finances in order to create a prosperous Banyuwangi society. Methods for implementing activities include preparation, implementation and evaluation. The results of this activity are increased knowledge and awareness of financial planning as well as increasing the ability to plan ideal and healthy finances.

Literasi Pasar Modal dan Financial Freedom bagi Perangkat Desa Banyuwangi Sandra Sukma Embuningtiyas; Izzato Millati
Empowerment : Jurnal Pengabdian Masyarakat Vol. 8 No. 02 (2025): Empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v8i02.10970

Financial literacy is a crucial foundation for improving financial well-being and achieving financial freedom. One aspect of financial literacy that has not yet been well-educated by the public is capital market literacy, which can be utilized as an investment alternative. Village officials are public servant, not all of whom have civil service status, and often face many difficulties in managing their finances. Therefore, knowledge and skills are needed to allocate their income more productively. This research is based on community service activities aimed at improving the financial literacy of village officials through an introduction to the capital market. The implementation method was carried out through socialization, training, and interactive discussions on understanding capital market mechanisms, recognizing types of investment instruments, understanding the benefits and risks of investment, and simple strategies for investing safely and sustainably. The results of the activity showed an increase in participants' knowledge and interest in utilizing capital market instruments as a means of long-term financial planning. This activity confirms that capital market literacy not only has the potential to help village officials achieve financial freedom but also encourages villagers to have a good understanding of investment and be competitive in today's modern era.

Pelatihan Tata Kelola dan Manajemen yang Baik bagi Badan Usaha Milik Desa (BUMDes) di Kabupaten Banyuwangi Izzato Millati; Siti Nur Hilmin; Erina Sudaryati; Sandra Sukma Embuningtiyas
Empowerment : Jurnal Pengabdian Masyarakat Vol. 8 No. 03 (2025): Empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v8i03.5792

Good governance and management Training activities for BUMDes in Banyuwangi Regency 2022 are organized by lecturers and also students of the SIKIA Accounting Study Program, Airlangga University. The form of this program is community service in the form of providing material regarding BUMDes Financial Management Governance, followed by mentoring activities afterwards. The speakers for this activity were representatives of the Community and Village Empowerment Service, lecturers of the PSDKU Accounting Study Program, Airlangga University, Banyuwangi, and alumni of the PSDKU Accounting Study Program, Airlangga University, Banyuwangi. This activity aims to help the community, especially representatives from BUMDES and several sub-districts in Banyuwangi, understand the correct procedures for managing financial management. Apart from that, assistance is also held so that the community can directly practice and ask questions later during the assistance, with the hope that the community really understands how to manage finances properly and correctly. Apart from that, assistance is also held so that the community can directly practice and ask questions later during the assistance, with the hope that the community really understands how to manage finances properly and correctly.

Determinants of Islamic Social Reporting: Analysis of the Characteristics of Energy Companies in Indonesia Sandra Sukma Embuningtiyas; Oktaviani Ritas Puspasari
Indonesian Journal of Islamic Economics Research Vol. 7 No. 2 (2025)
Publisher : Faculty of Islamic Economics and Business UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/ijier.v7i2.5518

This study aims to obtain evidence regarding the factors influencing the level of Islamic Social Responsibility disclosure in energy companies. The population of this study were energy companies listed on the Indonesian Sharia Stock Index, covering the period 2019-2023. The sample was determined using a purposive sampling technique and a sample size of 20 companies. Data were analyzed using a panel regression with a fixed effect approach. The company characteristics tested included environmental performance, profitability, leverage, firm size, and good corporate governance mechanisms. Control variables were firm age and the COVID-19 pandemic. The results showed that environmental performance, profitability, firm size, and good corporate governance significantly influenced Islamic social responsibility. Meanwhile, leverage, firm age, and the COVID-19 pandemic did not influence Islamic social responsibility. This finding is in line with legitimacy theory, which states that companies disclose Islamic social responsibility (ISR) to maintain a positive public perception. This finding is also in line with sharia enterprise theory, which explains that good internal company characteristics will encourage accountability to God, humans, and the environment through ISR disclosure. The results of this study also strengthen stakeholder theory, where companies respond to stakeholder demands for transparency and social responsibility through ISR disclosure.

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