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All Journal Laa Maisyir Jurnal Ekonomi Islam Infestasi Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Jurnal Riset Akuntansi dan Keuangan AKTSAR: Jurnal Akuntansi Syariah Banque Syar'i : Jurnal llmiah Perbankan Syariah Surya Abdimas Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Ilmiah Ekonomi Global Masa Kini Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Penelitian Inovatif Jurnal Bisnis Mahasiswa Islamiconomic: Jurnal Ekonomi Islam Optimal: Jurnal Ekonomi dan Manajemen AMMA : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Journal of Islamic Economics and Finance Atestasi : Jurnal Ilmiah Akuntansi

Indri Yuliafitri

Fakultas Ekonomi Dan Bisnis Universitas Padjadjaran, Jl. Dipati Ukur No. 35 Bandung, 40132, Jawa Barat, Indonesia

Author-ID : 2412908

Religion Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Public Health Social Sciences Other

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Pengaruh Struktur Kepemilikan dan Struktur Dana Pihak Ketiga Terhadap Pengungkapan Tata Kelola pada Bank Syariah di Indonesia Puspitasari, Farah Dwi; Sukmadilaga, Citra; Yuliafitri, Indri
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i1.6806

This study aims to examine the influence of ownership structure and third party funds on corporate governance disclosure. The dependent variable used in this research is corporate governance disclosure measured by Islamic Corporate Governance (ICG). The independent variable in this research is ownership structure measured by blockholders ownership and third party funds measured by Restricted Profit Sharing Investment Account (RPSIA). The population in this study is the sharia banking industry registered in the Financial Services Authority (OJK) period 2012-2018. The sample in this research is 11 Sharia Bank. The data analysis method used in this study is the multiple linear regression. The results showed that the ownership structure and third party funds have a significant positive effect on corporate governance disclosure.

Pengaruh Struktur Kepemilikan dan Struktur Dana Pihak Ketiga Terhadap Pengungkapan Tata Kelola Pada Perbankan Syariah di Indonesia Farah Dwi Puspitasari; Citra Sukmadilaga; Indri Yuliafitri
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 11, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v11i2.1188

This study aims to examine the influence of ownership structure and third party funds on corporate governance disclosure. The dependent variable used in this research is corporate governance disclosure measured by Islamic Corporate Governance (ICG). The independent variable in this research is ownership structure measured by blockholders ownership and third party funds measured by Restricted Profit Sharing Investment Account (RPSIA). The population in this study is the sharia banking industry registered in the Financial Services Authority (OJK) period 2012-2018. The sample in this research is 11 Sharia. The data analysis method used in this study is multiple linear regression. The results showed that: (1) ownership structure has a significant positive effect on corporate governance disclosure. (2) third party funds has a significant positive effect on corporate governance disclosure.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LABA DAN “ARUS KAS” MASA DEPAN PADA PERUSAHAAN GO PUBLIC Indri Yuliafitri
InFestasi Vol 7, No 1 (2011): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v7i1.489

This research aims to study factors that can influence to future profit and cash flow on listed company from manufacture industry at Indonesian Stock Exchange in the year 2005-2007. This resesarch used profit, cash flow and cash dividend as independent variable. Type of this research is descriptive – verificative research.The object of this research is emiten from manufacture industry listed Indonesian Stock Exchange which publish income statement on December, 31, 2005 – 2007, obtaining profit on resesarch period and use rupiah in income statement. By using purposive sampling technique, there are 65 companies as resesarch object. The unstandardized multiple regression model is used to examine the influence of profit, cash flow and cash dividend toward future profit and cash flow both partial and simultaneously.The result of this resesarch show that (1) simultaneously, profit, cash flow, and cash dividend has strong positive influence toward future profit, (2) simultaneously, profit, cash flow, and cash dividend has positive influence toward future cash flow, (3)partialy, profit, cash flow, and cash dividend has positive influence toward future profit, but just profit and cash flow that has significant, (4) partialy, profit, cash flow hasn’t significant influence toward future cash flow, while cash dividen has positive significant influence toward future cash flow.

Pengaruh Penerapan Prinsip-Prinsip Good Governance dan Promosi Terhadap Penerimaan Wakaf Tunai (Pada Lembaga Pengelola Wakaf Di Indonesia) Indri Yuliafitri; Arie Indra Rivaldi
InFestasi Vol 13, No 1 (2017): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v13i1.3044

Cash waqf is waqf by using cash or money and then the waqf certificate was issued by Islamic financial institutions. The purpose of this research is to determine whether there is an influence of the good governance principles implementation and promotion on receiving of cash waqf fund on the waqf institutions in Indonesia and how the effect of good governance principles implementation and promotion on receiving cash waqf fund on the waqf institutions in Indonesia. The results of the study showed that implementation of the good governance principles have a positive effect but not significant on the receiving cash waqf fund. Promotion have a significant positive effect on receiving of cash waqf fund, then implementation of the good governance principles and promotion simultaneously have a significant positive effect on the receiving cash waqf fund.

Peran Ekspektasi Kinerja, Ekspektasi Usaha, Pengaruh Sosial, dan Kondisi yang Mendukung terhadap Perilaku Pengguna Itqan Mobile yang Dimediasi oleh Niat Perilaku Menggunakannya Chairia Chairia; Citra Sukmadilaga; Indri Yuliafitri
Jurnal Maksipreneur Vol 10, No 1 (2020)
Publisher : Universitas Proklamasi 45 Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v10i1.655

Baitul Maal wat Tamwil (BMT) is a sharia cooperative that is able to reach up to economic actors of Small and Medium Enterprises (SMEs). Itqan BMT members in Bandung who use Itqan Mobile are far less than the number of members who do not use them. The purpose of this study was to examine the Unified Theory of Acceptance and Use of Technology (UTAUT) on users of users and not users of Itqan Mobile on Itqan BMTs in Bandung. UTAUT is a theory that is widely adopted in studies of user acceptance of a technology. The method used in this research is regression analysis followed by path analysis. Regression analysis was carried out in two stages. The result of regression I research is that effort expectations show a positive and significant role on the behavioral intentions of members using Itqan Mobile, while performmmance expectancy, social influence, and facilitating conditions do not contribute to the behavioral intentions Itqan Mobile. The results of regression II research indicate that performance expectations and effort expectations have not role in the behavior intentions Itqan Mobile. Furthermore, the results of the study also prove that performance expectations, effort expectations, social influences, and facilitating conditions show an indirect effect on the behavior of Itqan Mobile users which is mediated by behavioral intentions of using it.

Pengaruh Struktur Kepemilikan dan Struktur Dana Pihak Ketiga Terhadap Pengungkapan Tata Kelola pada Bank Syariah di Indonesia Farah Dwi Puspitasari; Citra Sukmadilaga; Indri Yuliafitri
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i1.6806

Effect of Maqashid Syariah Application on Corporate Governance in Sharia Hotels Indri Yuliafitri; Euis Nurhayati; Gia Kardina Amrania
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 5, No 2 (2020): December 2020
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v5i2.1942

Indonesia is one of the countries with the largest Muslim population globally. This issue gives Indonesia has an excellent opportunity to develop the halal industry. Indonesia's halal industry is still inferior when compared to predominantly non-Muslim countries. Halal tourism, especially in this case sharia hotels, is one of the business lines that has received significant attention in this modern era. In recent years, tourism has become a different trend for various groups, leading to a demand for travel facilities that do not conflict with Islamic values. This study aimed to study the effect of the application of Maqashid Syariah on Corporate Governance in Sharia Hotels. The research methodology used is a survey. The type of data used in this study is primary data. Analysis of the data in this study was using simple regression analysis. The study results show that the implementation of Sharia Magashid has a significant influence on good governance and governance in sharia hotel management.

PERANCANGAN SISTEM INFORMASI AKUNTANSI DENGAN AKAD IJARAH PADA HOTEL SYARIAH DI BANDUNG Indri Yuliafitri; Euis Nurhayati; Gia Kardina Prima A
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 5 No 1 (2019): Januari - Juni 2019
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

[English] This study aims to determine the accounting information system currently used by sharia hotels in Bandung and design accounting information system at sharia hotel in Bandung. This research is a type of research and development. The method used is in-depth interviews to Sharia Hotels "X", observation and documentation. The results of this study are in the form of a simple web-based accounting information system design using ijarah contracts for sharia hotels. This application can be installed and applied by sharia hotels. [Indonesia] Penelitian ini bertujuan untuk mengetahui sistem informasi akuntansi yang saat ini digunakan oleh hotel syariah di Bandung dan merancang sistem informasi akuntansi di hotel syariah di Bandung. Penelitian ini merupakan jenis penelitian dan pengembangan. Metode yang digunakan adalah wawancara mendalam ke Hotel Syariah "X", observasi dan dokumentasi. Hasil dari penelitian ini adalah dalam bentuk desain sistem informasi akuntansi berbasis web sederhana menggunakan kontrak ijarah untuk hotel syariah. Aplikasi ini dapat diinstal dan diterapkan oleh hotel syariah.

ANALISIS PENGARUH ISLAMIC SOCIAL REPORTING, UKURAN, DAN JUMLAH RAPAT DPS TERHADAP MANAJEMEN LABA PERBANKAN SYARIAH DI INDONESI Euis Nurhayati; Indri Yuliafitri; Gia Kardina Prima Amrania
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 3 No 1 (2017): Januari - Juni 2017
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Penelitian ini merupakan penelitian yang bertujuan untuk mengetahui pengaruh Islamic social reporting, ukuran, dan jumlah rapat DPS terhadap manajemen laba di perbankan syariah. Berdasarkan hasil penelitian, secara simultan Islamic social reporting, dewan pengawas syariah, dan jumlah rapat dewan pengawas syariah memiliki pengaruh yang signifikan terhadap manajemen laba pada perbankan syariah. Pengaruh tersebut cukup kuat dengan kontribusi yang diberikannya sebesar 88,4%, sedangkan 11,6% sisanya merupakan besarnya kontribusi pengaruh dari faktor lainnya yang tidak diteliti. Secara parsial, dapat disimpulkan bahwa: (1) Islamic social reporting tidak memiliki pengaruh signifikan terhadap manajemen laba pada perbankan syariah, (2) dewan pengawas syariah tidak memiliki pengaruh signifikan terhadap manajemen laba pada perbankan syariah, dan (3) jumlah rapat dewan pengawas syariah memiliki pengaruh negatif yang signifikan terhadap manajemen laba pada perbankan syariah

EFEKTIVITAS GERAKAN LITERASI KEUANGAN SYARIAH DALAM MENGEDUKASI MASYARAKAT MEMAHAMI PRODUK KEUANGAN SYARIAH Hani Meilita Purnama; Indri Yuliafitri
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 5 No 1 (2019): Januari - Juni 2019
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

[English] The Shari'ah financial literacy movement is a strategic effort to support the government in educating the public to understand Islamic financial products. Islamic financial products have three pillars, among others, Promoting education programs and national financial literacy campaigns, Strengthening financial literacy infrastructure. With the rapid sharia industry sector and the sizeable Muslim population in Indonesia, it has an impact on the importance of Islamic Financial Literacy to introduce Islamic financial products to the public. This study uses the Library Review method by exploring various reports and journals that are available to obtain information regarding the background of the problem. The purpose of this study was to determine the effectiveness of the Islamic financial literacy movement that has been carried out by the Financial Services Authority (OJK) and other Financial Institutions to find the right solution for the acceleration of Islamic Financial Literacy. [Indonesia] Gerakan literasi keuangan Syariah adalah upaya strategis untuk mendukung pemerintah dalam mendidik masyarakat untuk memahami produk keuangan Islam. Produk keuangan syariah memiliki tiga pilar, antara lain; mempromosikan program pendidikan dan kampanye literasi keuangan nasional, memperkuat infrastruktur literasi keuangan dengan sektor industri syariah yang cepat dan populasi Muslim yang cukup besar di Indonesia, ini berdampak pada pentingnya Literasi Keuangan Islam untuk memperkenalkan produk keuangan Islam kepada publik. Penelitian ini menggunakan metode Library Review dengan mengeksplorasi berbagai laporan dan jurnal yang tersedia untuk memperoleh informasi mengenai latar belakang masalah. Tujuan dari penelitian ini adalah untuk mengetahui efektivitas gerakan literasi keuangan syariah yang telah dilakukan oleh Otoritas Jasa Keuangan (OJK) dan Lembaga Keuangan lainnya untuk menemukan solusi yang tepat untuk percepatan literasi keuangan syariah.

Co-Authors Abestian, Geovan Isnaen Ahmad Luqman Hakim, Ahmad Luqman Alifia Aulia Putri Arie Indra Rivaldi ASMA NUR KHOIRIYAH Cahya Irawadi Cahya Irawadi Chairia Chairia Citra Sukmadilaga Citra Sumakdilaga Dewi Kania Sugiharti Dewi Kania Sugiharti DIMAS RUSVIANTO Dini Rosdini Euis Nurhayati Euis Nurhayati Fadiyah Hani Sabila Faoziah Ulfa Fatmawati Faoziah Ulfah Fatmawati Farah Dwi Puspitasari Fazriah, Siti Fitri Fadilah Gia Kardina Prima A Gia Kardina Prima Amrania Gia Kardina Prima Armania Gia Prima Armania Hani Meilita Purnama Hani Meilita Purnama Subardi I Gusti Agung Komang Diafari Djuni Hartawan Ken Paramitha Aryana Melinda Rahman Memed Sueb Pratama, Novio Dyfa Puspitasari, Farah Dwi Putri, Sabina Achmalia Raafi Melati Putri Raden Firsa Uladhiya Ulfa Ramadhan, Bayu Ramadhani, Saltsa Aulia Elena Ressy Siti Lathifah Rully Herdita Ramadhani Rully Herdita Ramdhani Runita Arum Kanti Sabila, Fadiyah Hani Sri Mulyani Sri Mulyani Sumakdilaga, Citra Wibowo, Bambang Aji

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