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Pelatihan Penyusunan Laporan Keuangan pada BUMDes Desa Balesari Kartika Pradana Suryatimur; Siti Afidatul Khotijah; Panji Kusuma Prasetyanto
Jurnal Pengabdian UntukMu NegeRI Vol 4 No 2 (2020): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v4i2.2163

Abstract

This community service program aims to provide an understanding of financial reports to BUMDes administrators. This program is implemented for BUMDes management in Balesari Village, Windusari District, Magelang Regency, Central Java Province. The service method used is training and discussion. The result of this activity is that BUMDes administrators can understand and prepare financial reports well. Previously, BUMDes management only recorded cash disbursements and income, did not classify transactions that occurred, so that the financial reports could not provide appropriate financial information. By having a basic understanding of accounting, BUMDes management can classify each transaction and record it according to the account, so that BUMDes' financial reports are tidier and can provide good information to their users.
MEMASUKI ERA REVOLUSI INDUSTRI 4.0: SUATU TINJAUAN STRATEGI AMIL ZAKAT DI INDONESIA Reza Henning Wijaya; Siti Afidatul Khotijah
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 9, No 2 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/je001.v9i2.569

Abstract

AbstrakIndonesia merupakan negara dengan penduduk muslim terbesar di dunia yang menjadikannya sebagai negara yang memiliki potensi zakat yang tinggi. Tujuan dari penelitian ini adalah memberikan strategi secara konkrit terhadap lembaga pengelola dana zakat di Indonesia dalam menghadapi revolusi industri 4.0. Metode penelitian yang digunakan ialah kualitatif dengan studi literatur. Maka amil zakat harus bersinergi satu sama lain dalam mencapai tujuan zakat yang mulia, terlebih masifnya penggunaan teknologi pada era ini dapat dijadikan peluang untuk mengoptimalkan peran dan eksistensinya. Keberadaan CPS, IoT, IoS, atau artificial intelegence diharapkan dapat membawa dampak signifikan untuk membuat suatu platform multiguna yang memudahkan akses para muzaki dan calon muzaki.Kata Kunci: Indonesia, Zakat, Strategi.AbstractIndonesia is biggest country with muslim society in the world and made it as country have high zakat potency. The purpose of this research is to gives konkrit strategy with zakat institution in Indonesia to compete in industry revolution 4.0. Research method is qualitative with literaturer review. So zakat institution must have sinergy each other to reach precious purpose, moreover with the memassive technology in this era it could be an oppotunities to optimalize and to maintain their role and existence. By using CPS, IoT, IoS, or artificial intelegence be expected would be bring significant impact to make a platform multi-function make to all of muzaki will be easier to access.Keywords: Indonesia, Zakat, Strategy.
ANALYSIS OF CLASSIFICATION OF BUSINESS TYPES AND GOVERNMENT CONTRIBUTION TO THE DEVELOPMENT OF BUSINESSES MANAGED WITH DISABILITY IN GUNUNGKIDUL DISTRICT Siti Afidatul Khotijah; Agustina Prativi Nugraheni; Endang Kartini Panggiarti
JURNAL MANAJEMEN DAN BISNIS Vol 10 No 2 (2021): JURNAL MANAJEMEN DAN BISNIS (TERBIT DESEMBER 2021)
Publisher : LPPM Press STIE Indragiri Rengat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34006/jmbi.v10i2.289

Abstract

This study aims to analyze groups of types of businesses run by people with disabilities in Gunungkidul Regency and analyze the role of the government in the development of businesses run by people with disabilities. This study uses purposive sampling where the main requirement is individuals with disabilities who have MSME businesses in Gunungkidul Regency. This research is a descriptive qualitative study. The type of data used in this study is primary data derived from interviews and observations of respondents. The results of this study indicate that the types of businesses run by people with disabilities in Gunungkidul Regency are mostly in the form of services (shaving, massage and sewing), handicrafts, printing and culinary services. The type of business carried out is in accordance with the advantages possessed by Gunungkidul Regency, namely the agricultural, industrial and service sectors. In addition, the government, represented by the Gunungkidul Regency MSME Service, has involved disabilities in the expo activities that were held, but people with disabilities expect more roles from the office for business assistance, starting from improving product quality, marketing to capital.
Analisis Penerapan PSAK 109 Tentang Pelaporan Keuangan Akuntansi Zakat, Infak/Sedekah pada BAZNAS Kabupaten Tegal Gita Lindri Astuti; Siti Afidatul Khotijah
Jurnal Multidisiplin Madani Vol. 2 No. 2 (2022): February 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.311 KB)

Abstract

This study aims to see how the application of financial reports at the National Amil Zakat Agency (BAZNAS) of Tegal Regency is in accordance with what is stated in the Statement of Financial Accounting Standards (PSAK) Number 109. The method used in this study is a qualitative descriptive method. The data used are primary data and secondary data. Data were collected by interview and documentation study. The results of this study indicate that the BAZNAS of Tegal Regency has prepared financial reports in accordance with the PSAK No. format. 109 concerning ZIS Accounting, but the indicators for the recognition and measurement of BAZNAS in Tegal Regency have not fully implemented, while the indicators for distribution, presentation and disclosure of BAZNAS in Tegal Regency are in accordance with PSAK No. 109 concerning Accounting for Zakat, Infak/Alms
Peran Financial Technology Lending sebagai Keuangan Inklusi Untuk Peningkatan Pertumbuhan Ekonomi Retnosari Retnosari; Siti Afidatul Khotijah; Endang Kartini Panggiarti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 2 (2020): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v9i2.589

Abstract

Layanan perbankan yang ada belum sepenuhnya menjangkau semua lapisan masyarakat kususnya masyarakat terluar, terdepan, dan tertinggal. Dengan adanya layanan financial technology diharapkan dapat memperbaiki hal tersebut dan diharapkan dapat meningkatkan pertumbuhan ekonomi secara umum. Penelitian ini menggunakan pendekatan kualitatif deskriptif eksploratif. Pertumbuhan financial technology dari perusahaan penyedia jasa ataupun akun (rekening) lending selalu bertambah setiap tahunnya. Tercatat ada 144 perusahaan fintech. Namun hal tersebut berbanding terbalik dengan pertumbuhan ekonomi yang mana mengalami trend naik turun setiap tahun. Hal tersebut mengindikasikan bahwa ada faktor lain yang mempunyai pengaruh besar pada pertumbuhan ekonomi.
Penerapan Sistem Perencanaan Pembangunan Daerah (SIPPD) terhadap Efektifitas dan Efisiensi Kinerja di Diskominfo Kabupaten Semarang Annis Muziza; Siti Afidatul Khotijah
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 4 No 1 (2021): Article Research : Volume 4 Nomor 1, Periode Januari 2021
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v4i1.286

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Penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana bentuk pengaruh dari penerapan sistem informasi akuntansi terhadap efeektovitas dan efisiensi kineja pada Dinas Komunikasi dan Informatika Kabupaten Semarang. Sistem Informasi Perencanaan Pembangunan Daerah (SIPPD) merupakan sistem yang digunakan oleh Dinas Komunikasi dan Informatika Kabupaten Semarang (Diskominfo Kabupaten Semarang). Metode yang digunakan dalam penulisan artikel ini adalah kualitatif, dalam proses perolehan datanya melalui observasi dan praktik langsung pada Dinas Komunikasi dan Informatika Kabupaten Semarang. Hasil penelitian ini menunjukkan bahwa dengan menetapkan Sistem Informasi Perencanaan Pembangunan daerah Dinas Komunikasi dan Informatika Kabupaten Semarang dapat menjalankan pekerjaanya secara efektif dan efisien sehingga menambah nilai positif bagi kinerja mereka.
Peran Pengendalian Internal Terhadap Persediaan Barang Pada PDAM Tirta Dharma Salatiga Fibri Yuliani; Siti Afidatul Khotijah
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 4 No 1 (2021): Article Research : Volume 4 Nomor 1, Periode Januari 2021
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

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

Abstract

Inventory of goods is an important asset for the survival of the company. In large-scale inventory management, companies must manage inventory both in planning goods and in controlling to prevent inventory loss and damage to an inventory. Thus it is necessary to have internal controls that are carried out periodically with the aim of the company's existing inventory being managed carefully. It is possible that the company's assets will be well preserved. This study aims to determine the role of internal control over inventory at PDAM Tirta Dharma Salatiga. The method used in this research is a qualitative method. The source of the data used by the author in the preparation is primary data. The data collection techniques used were interview techniques and direct research to the object for one month. The results of this study indicate that the internal control system for inventory goods at PDAM Tirta Dharma Salatiga as a whole is effective. However, the risk assessment component shows ineffective results because there are several items that have accumulated in the warehouse such as knives, boughs, and sockets that are stored in the barrel and if the inventory in the barrel is reduced, new supplies will be added. This can cause the knife, bough, and socket stock in the barrel earlier to toughen up.
UPAYA PENGENDALIAN RESIKO PEMBIAYAAN BAGI HASIL MUDHARABAH PADA PERBANKAN SYARIAH DI INDONESIA Bella Rahmadhani; Siti Afidatul Khotijah
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 9, No 2 (2021): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v9i2.5748

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis permasalahan pembiayaan mudharabah berserta solusinya pada perbankan syariah di Indonesia. Penelitian ini bersifat deskriptif dan kualitatif. Penelitian ini menggunakan acuan artikel ilmiah, karya ilmiah dan sumber lain yang dianggap relevan dengan objek penelitian. Masalah yang timbul yakni masalah produk bank syariah membutuhkan kejujuran dalam aplikasinya dan ini yang mengakibatkan produk sulit dikendalikan. Nasabah lebih memahami proses dan pelaksanaan bagi hasil yang lebih baik daripada bank syariah itu sendiri. Hal-hal seperti itu yang dapat menyebabkan masalah dan penyimpangan dari nasabah. Hasil penelitian yaitu upaya pengendalian risiko pembiayaan bagi hasil mudharabah pada perbankan syariah di Indonesia, dapat dilaksanakan dengan menentukan konvenan nilai maksimal ratio hutang terhadap modal, menentukan rasio maksimal aset tetap terhadap total aset, konvenan adanya pemantauan dan menentukan konvenan bagi hasil dengan akad revenue sharing.This study aims to analyze the problem of mudharabah financing and its solutions in Islamic banking in Indonesia. This research is descriptive and qualitative. This research uses references to scientific articles, scientific works, and other sources that are considered relevant to the object of study. The problem that arises is that the issue of Islamic bank products requires honesty in its application, which makes the product difficult to control. Customers better understand the process and implementation of profit-sharing better than Islamic banks themselves. Things like that can cause problems and deviations from customers. The results of the study, namely the effort to control the risk of financing mudharabah profit-sharing in Islamic banking in Indonesia, can be carried out by determining the covenant of the maximum value of the debt to capital ratio, determining the maximum ratio of fixed assets to total assets, monitoring the covenant and determining the profit-sharing covenant with a revenue-sharing contract.
The Trusting Beliefs of Users and the Intention to Continue Making Purchases via Social Commerce Ghina Fitri Ariesta Susilo; Utpala Rani; Siti Afidatul Khotijah
Journal of Indonesian Economy and Business Vol 37 No 1 (2022): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.145 KB) | DOI: 10.22146/jieb.v37i1.1402

Abstract

Introduction/Main Objectives: This study aims to examine the influence of a user’s trusting beliefs on the intention to continue making purchases via social commerce. Indonesia is ranked 4th in the world for the most active online users of social media. Thus, it is necessary to investigate the influence of those variables. Background Problems: Social networks contribute to online trading by providing platforms for social commerce. The author chose the trusting beliefs concept and linked it to online users’ trust in social commerce. Novelty: Trusting beliefs variables are fundamental in shaping online users’ behaviors, but no prior research has investigated the effect of trusting beliefs on the intention to make purchases via social commerce. This study presents new research that provides a comprehensive model related to social commerce. Research Methods: This research uses purposive sampling of people who are required to have social media accounts and who have made purchases via social commerce at least once with data taken from surveys. The research uses Structural Equation Modelling (SEM). Finding/Results: This study proves that all trusting beliefs variables are supported and significant, but there is one hypothesis that is not supported (H4). Empirically, this indicates that active users are not necessarily engaging in online shopping using their social media. Conclusion: This study provides insights into the potential role of trusting beliefs driving continuing purchases in the context of social commerce research. We suggest that the sellers need to give customers-to-be more frequent and wider product reviews information so they can get results in terms of stronger product image and motivate them to make purchases via social commerce.
ANALISIS DAMPAK PANDEMI COVID-19 TERHADAP KINERJA DAN KETAHANAN PERBANKAN SYARIAH (STUDI KASUS PADA BANK BNI SYARIAH) Esti Nurul Azizah; Siti Afidatul Khotijah
Jurnal Cakrawala Ilmiah Vol. 2 No. 1: September 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jcijurnalcakrawalailmiah.v2i1.3482

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui bagaimana manajemen strategi yang dilakukan oleh perbankan syariah dalam menjalankan fungsinya sebagai lembaga intermediasi yaitu menghimpun dana dan menyalurkan dana dalam menjalankan tugas dan fungsinya di tengah pandemi Covid-19. Penelitian ini merupakan jenis penelitian dengan jenis penelitian kualitatif dengan menggunakan data sekunder. Hasil dari penelitian menunjukkan bahwa dampak pandemi Covid-19 terharap kinerja dan ketahanan perbankan syariah berdasarkan pada studi di Bank BNI Syariah yaitu adanya fluktuasi. Dari sisi pembiayaan dan sisi DPK, Bank BNI Syariah menunjukkan adanya penurunan pada tahun 2019 ke tahun 2020 dibandingkan dengan tahun 2018 ke tahun 2020 serta menunjukkan bahwa Bank BNI Syariah menerapkan kebijakan stimulus ekonomi terkait dengan pembiayaan restrukturisasi untuk nasabah yang terdampak pandemi Covid-19