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All Journal Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Pajak Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Paradigma Multidispliner (JPM) Jurnal Multidisiplin Madani (MUDIMA) Jurnal Cakrawala Ilmiah CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnalku Journal of Indonesian Economy and Business Jurnal RAK (Riset Akuntansi Keuangan) Journal of Accounting and Financial Issue Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Studi Akuntansi Pajak Keuangan Bulletin of Social Studies and Community Development
Siti Afidatul Khotijah
Universitas Tidar
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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INNOVATION STRATEGY OPTIMIZATION ANALYSIS AND THE UTILIZATION OF E-COMMERCE SELLING KNOWLEDGE PRODUCTS BY DISABILITIES IN THE COVID-19 PANDEMIC PERIOD IN YOGYAKARTA CITY Panji Kusuma Prasetyanto; Siti Afidatul Khotijah; Risma Wira Bharata
Jurnal Paradigma Multidisipliner (JPM) Vol 3, No 2 (2022): Jurnal Paradigma Multidisipliner (JPM)
Publisher : Jurnal Paradigma Multidisipliner (JPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1210/.v3i2.169

Abstract

This study aims to analyze the optimization of innovation strategies and the use of e-commerce by disabilities in selling products in the city of Yogyakarta and to determine the impact of the Covid-19 pandemic on the income of  entrepreneurs in Yogyakarta City. The data used are secondary data and primary data in the form of producers in Yogyakarta City. Secondary data were obtained from the Office of Industry and Trade in Yogyakarta City and the primary data used were by conducting interviews with  producers. This study uses two different test analysis tools to analyze the differences in the income of  producers as a result of the Covid-19 pandemic. Based on the results of the study, it was found that there was a decrease in income that was felt by almost all  producers by disabilities in Yogyakarta City, due to the Covid-19 pandemic and the lack of innovation in  products and the lack of understanding of  producers in using e-commerce as an effective marketing medium during the Covid-pandemic. 19. Keywords:, E-commerce, Innovation, Disabilities
Perbandingan Performa Keuangan Bank Syariah Dan Bank Konvensional Tahun 2016-2019 Indah Nopita Dewi; Siti Afidatul Khotijah
Jurnalku Vol 3 No 1 (2023)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v3i1.368

Abstract

Penelitian ini bertujuan untuk menganalisis perbandingan kinerja pembiayaan bank syariah dan bank konvensional dengan menggunakan CAR, NIM, NPL, dan LDR. Data yang digunakan dalam penelitian ini berasal dari laporan keuangan tahunan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dan Otoritas Jasa Keuangan (OJK) tahun 2016-2019 dengan jumlah populasi 5 bank syariah dan 5 bank konvensional. Penelitian ini menggunakan uji independent sample t-Test. Berdasarkan hasil analisis menunjukkan bahwa terdapat perbedaan yang signifikan antara bank syariah dan bank konvensional pada rasio CAR, NPL, dan NIM. Sedangkan rasio ROA dan LDR tidak terdapat perbedaan yang signifikan antara bank konvensional dan bank syariah. Implikasi penelitian ini untuk meningkatkan kinerja perbankan seperti meningkatkan modal, meningkatkan pendapatan bunga, meningkatkan profitabilitas, mengurangi kredit bermasalah dan untuk para nasabah sebagai bahan pertimbangan dalam memilih bank mana yang akan mengelola dananya.
PENGARUH NASABAH DAN DEWAN PENGAWAS SYARIAH TERHADAP PENGUNGKAPAN LINGKUNGAN PERBANKAN SYARIAH INDONESIA Zidni Husnia Fachrunnisa; Siti Afidatul Khotijah
Journal of Accounting and Financial Issue (JAFIS) Vol 2 No 1 (2021): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v2i1.1392

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh nasabah dan Dewan Pengawas Syariah terhadap pengungkapan lingkungan pada bank syariah di Indonesia. Teori stakeholder manajerial digunakan sebagai teori utama untuk menjelaskan kerangka penelitian. Penelitian ini meneliti pengungkapan tanggung jawab sosial yang dipublikasikan pada laporan tahunan bank periode tahun 2016 sampai dengan tahun 2019. Penelitian ini menggunakan analisis isi pada item pengungkapan Islamic Social Reporting (ISR) dari penelitian sebelumnya. Data dianalisis menggunakan uji regresi berganda dengan WarpPLS versi 7.0. Hasil dari uji hipotesis, nasabah memiliki pengaruh terhadap pengungkapan lingkungan pada bank syariah di Indonesia, sedangkan Dewan Pengawas Syariah memiliki pengaruh negatif terhadap pengungkapan lingkungan pada bank syariah di Indonesia. Hal ini memberikan bukti empiris bahwa teori stakeholder manajerial sebagian mampu menggambarkan praktik pengungkapan lingkungan pada bank syariah di Indonesia. Implikasi dari penelitian ini yakni nasabah merupakan stakeholder kunci pada bank syariah sehingga dapat mempengaruhi luas pengungkapan terutama pengungkapan lingkungan pada bank syariah di Indonesia.
IDENTITAS INKLUSIF DALAM PENGANGGARAN DISABILITAS Risma Wira Bharata; Siti Afidatul Khotijah; Nuwun Priyono
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.8625

Abstract

Penelitian ini bertujuan untuk mengukur penerapan indentitas inklusif dalam penganggaran disabilitas di kabupaten Gunungkidul. Kabupaten yang telah memproklamirkan sebagai kabupaten inklusif sejak tahun 2014. Penelitian ini akan dianalisis berdasarkan kajian dokumen pemerintahan dan studi lapangan mengenai pengganggaran untuk penyandang disabilitas. Metode penelitian yang digunakan adalah analisis deskriptif, dimana analisis deskriptif menggambarkan atau mendeskripsikan data dengan apa adanya. Hasil penelitian ini bahwa identitas inklusif dalam penganggaran disabilitas dapat disimpulkan sudah baik penerapannya, dengan skor yang diperoleh sebagian besar diatas 4 dari 5.
EFEKTIVITAS IMPLEMENTASI REALISASI PAJAK DAERAH DENGAN SISTEM PEMBAYARAN DIGITAL PADA BPKPAD KABUPATEN TEMANGGUNG TAHUN 2023-2024 Ana Aulia; Siti Afidatul Khotijah
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 2 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i2.693

Abstract

BPKPAD is a local government institution that has an important role in financial management at the district or city level. Digital payments have become an increasingly popular trend in recent years. Local governments have also begun to adopt digital payments as one way to improve the efficiency and effectiveness of collecting local tax realization. This study aims to determine the effectiveness of the implementation of local tax realization with a digital payment system at BPKPAD Temanggung Regency. This research uses secondary data analysis method obtained from BPKPAD Temanggung Regency. The data used is data on local tax revenue from 2023 and 2024. The results showed that digital payments have been implemented and increased the realization of local taxes at BPKPAD Temanggung Regency. The percentage of non-cash (digital) payments increased from 34% in 2023 to 43.30% in 2024.
THE INFLUENCE OF ZAKAT UNDERSTANDING, TRANSPARENCY, AND ACCOUNTABILITY ON THE INTEREST OF MUZAKKI IN PAYING ZAKAT IN LAZISMU KEBUMEN REGENCY Risa Irnawati; Siti Afidatul Khotijah; Siti Rokhaniyah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i1.1516

Abstract

This research aims to analyze the influence of zakat understanding, transparency, and accountability on muzakki's interest in paying zakat at LazisMu Kebumen Regency. This research includes quantitative research which is used to determine interest in paying zakat. Data was collected in this research by distributing questionnaires to 100 muzakki using a non-probability sampling method with a purposive sampling technique. Data analysis was carried out using a multiple linear regression approach. The results of the analysis show that zakat understanding and accountability have a positive effect on muzakki’s interest in paying zakat in LazisMu Kebumen Regency. Meanwhile, transparency does not have a significant effect on muzakki’s interest in paying zakat in LazisMu Kebumen Regency.
ANALYSIS OF THE LACK OF PUBLIC KNOWLEDGE REGARDING THE DEVELOPMENT OF ISLAMIC BANKING IN INDONESIA Sofwan Alwi; Siti Afidatul Khotijah
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 1 No. 4 (2022): JULY 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.176 KB) | DOI: 10.55047/cashflow.v1i4.299

Abstract

The writing of this article aims to analyze the lack of public knowledge of the development of Islamic banking in Indonesia. The literature review method with a descriptive qualitative approach is a method applied to this study. A literature review is an approach that discovers, analyses, and interprets all data on a study topic used to answer queries and requests for previous research. The subject of this study is the holy book that explains and explains the challenges of Islamic bank development in Indonesian culture. The results of the research on existing literature will discuss the development of Islamic banking as well as the gap between the theory and practice of understanding society and Indonesian people perspective towards Islamic banks. The findings of the study are expected to show conclusions about the causes of the lack of public understanding of the development of Islamic banking in Indonesia.
Strategi Remedial dalam Penyelesaian Pembiayaan Bermasalah Berbasis Akad Syariah pada Kantor Pusat KSPPS Borobudur Magelang Gita Eka Nur Cahyani; Siti Afidatul Khotijah
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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

Abstract

Financing is one of the main activities in Islamic financial institutions that plays an important role in supporting the economic activities of members. However, in practice, financing does not always run smoothly and may lead to financing problems due to delays in payment by members. This study focuses on the implementation of remedial strategies in resolving problematic financing based on sharia contracts at the Head Office of KSPPS AL-HUSNA Borobudur, Magelang. This research employs a qualitative approach using a case study method. Data were obtained through observation, interviews, and documentation with parties involved in financing management at the Head Office of KSPPS AL-HUSNA Borobudur. The results indicate that the resolution of problematic financing is carried out through remedial strategies that include approaches to members, persuasive collection efforts, and adjustments or rescheduling of payments. The implementation of these strategies is expected to help the cooperative address financing problems and ensure the smooth flow of cooperative funds.
Carbon Accounting and Corporate Sustainability: Evidence from Jakarta Islamic Index Siti Rokhaniyah; Siti Afidatul Khotijah; Herlina Manurung; Nabilla Nur Hidayah; Winda Erlan Yulifah
Bulletin of Social Studies and Community Development Vol 5, No 3 (2026): Bulletin of Social Studies and Community Development
Publisher : Institute of Multidisciplinary Research and Community Service

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61436/bsscd/v5i3.pp288-297

Abstract

This study analyzes the influence of carbon accounting on corporate sustainability and its dimensions (economic, social, environmental). The analysis uses a quantitative approach with descriptive statistics, classical assumption tests, and multiple linear regression analysis. The population consists of companies listed in the Jakarta Islamic Index (JII) from 2017 to 2025. The sample was selected using purposive sampling, with the criteria of consistent JII listing during the research period and data availability. Nine companies met the criteria. The results show that carbon accounting positively affects corporate sustainability and all its dimensions. These findings show that implementing carbon accounting not only measures and discloses carbon emissions but also encourages companies to integrate sustainability into decision-making, creating economic value while enhancing social responsibility and environmental management. Descriptive statistics show that companies prioritize economic dimensions over social and environmental dimensions. This indicates that sustainability practices are still dominated by financial value creation, while commitment to social and environmental aspects has not received balanced attention. From the perspective of Sharia Enterprise Theory (SET), these findings show that carbon accounting reflects the concept of trust through vertical accountability to God and horizontal accountability to society and the environment. The practical implication is that companies, especially large-scale ones, need to integrate environmental management into their business strategies. It can support a balance between economic, social, and environmental performance and strengthen corporate sustainability. Theoretically, the study reinforces the literature on the importance of carbon emissions disclosure as a key driver of sustainability in the Sharia capital market and provides empirical evidence of the industrial sector's important role in mitigating ESG risks. This is relevant to SDG 12. Keywords: Corporate sustainability, Economic dimension, Social dimension, Environmental dimension; Sharia Enterprise Theory
Co-Authors Ana Aulia Annis Muziza Bella Rahmadhani Endang Kartini Panggiarti Esti Nurul Azizah Fibri Yuliani Ghina Fitri Ariesta Susilo Gita Eka Nur Cahyani Gita Lindri Astuti Indah Nopita Dewi Iswanaji, Chaidir Manurung, Herlina Nabilla Nur Hidayah Nugraheni, Agustina Prativi Nuwun Priyono Panji Kusuma Prasetyanto Retnosari Reza Henning Wijaya Risa Irnawati Risma Wira Bharata Rudi Prasetio Siti Rokhaniyah Sofwan Alwi Suryatimur, Kartika Pradana Utpala Rani Winda Erlan Yulifah Zidni Husnia Fachrunnisa