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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
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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Penerapan Good Nazhir Governance berdasarkan Waqf Core Principle pada Wakaf Salman ITB Ken Paramitha Aryana; Indri Yuliafitri
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan. April 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i1.46526

Abstract

Wakaf memiliki potensi dalam meningkatkan pertumbuhan ekonomi di Indonesia, namun realisasinya masih kurang. Hal ini dikarenakan terdapat masalah pada lembaga pengelola wakaf (nazhir), salah satunya terkait tata kelola. Prinsip Inti Wakaf pada WCP-13 menjadi pedoman dalam pengawasan tata kelola nazhir. Objek penelitian adalah Wakaf Salman ITB. Penelitian ini bertujuan untuk mengetahui bagaimana upaya Wakaf Salman ITB dalam menerapkan tata kelola nazhir dan peran BWI dalam pengawasan tata kelolanya. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa Wakaf Salman ITB berupaya untuk menerapkan kriteria WCP-13 dan nilai transparansi, akuntabilitas, responsibilitas, profesionalisme, dan kesetaraan sebagai bagian dari tata kelola nazhir. Namun, yang menjadi masalah dan tantangan adalah belum memiliki sistem manajemen risiko dan penerapan PSAK 112 Akuntansi Wakaf. Diharapkan adanya pelatihan terkait manajeman risiko serta adanya kerja sama antara BWI dan IAI agar laporan keuangan dapat terstandar sehingga nazhir dapat lebih akuntabel dan terpercaya.
Understanding Riba, Product Knowledge, and Attitudes: Influences on Intentions to Become Sharia Bank Customers Indri Yuliafitri; Ressy Siti Lathifah
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 7, No 1 (2022): June 2022
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v7i1.5500

Abstract

This study aims to examine the influence and understanding of the community about Islamic banks on the decision to become a customer of Islamic banks. The data collection technique in this research is using a questionnaire. The data collection technique used in this study. In comparison, the data analysis method uses quantitative description. The study results show that individual understanding of usury and product knowledge does not affect the intensity of being a Sharia bank customer. Attitudes towards Islamic banks affect the intensity of being a customer of Islamic banks. Meanwhile, understanding usury, product knowledge, and attitudes towards Islamic banks affect the intensity of becoming a customer.
OPTIMIZING SALES THROUGH DIGITAL MARKETING IN MSMES IN WEST JAVA Indri Yuliafitri; Sri Mulyani
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 1 (2024): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i1.2057

Abstract

Community service o gather is one of the Tri Dharma of higher education. This service was carried out for two months during the Covid-19 pandemic, so there is a limited access to gather offline. Therefore, under the supervision of lecturers, students provide assistance to MSMEs around their homes in the West Java region. The peak activity of this service is a webinar on optimizing marketing using social media. The program carried out in this service is helping partners to increase market share and sales through digital marketing, especially social media such as WhatsApp, Facebook, and Instagram. In addition, partners are also assisted to be able to open a shop on an existing marketplace. Partners who sell food are helped to become Gofood and/or GrabFood partners. Partners are also given knowledge about running a business through the marketplace, so that their business can grow more. The end of result of this service is that partners can increase their market share and sales.
Analisis Rasio Keuangan Pendapatan Daerah Untuk Mengukur Kinerja Pemerintah Studi Kasus Pada Kabupaten Bandung (2017-2022) Raden Firsa Uladhiya Ulfa; Indri Yuliafitri
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.346

Abstract

Each region is required to be able to manage finances well in order to achieve regional autonomy. This study aims to analyze the financial performance of the Regional Government of Bandung Regency for the 2017-2022 period using a quantitative descriptive research type. The results of this study indicate that Bandung Regency has a ratio of independence in a consultative pattern with an average ratio of 26.8% or low, the ratio of fiscal decentralization is at an average ratio of 18.8% or low, the ratio of PAD effectiveness is at an average ratio 109.5% or very effective, the ratio of the effectiveness of regional taxes is at an average ratio of 113.73% or very effective, the ratio of the effectiveness of regional levies is at an average ratio of 89.6% less effective.
Analisis Efektivitas Dan Efisiensi Anggaran Belanja Operasional Tahun Anggaran 2019-2022 : (Studi Kasus Pada Dinas-Dinas Di Kota Bandung) Raafi Melati Putri; Indri Yuliafitri
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 4 No. 1 (2024): Maret : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v4i1.2586

Abstract

The broad principles of autonomy in accordance with the principles of the Unitary State of the Republic of Indonesia grant the right to local regions to manage their own affairs, adapting policies to local characteristics and needs, thereby enhancing the effectiveness, efficiency, and accountability of governance at the local level. The management of local finances involves a series of actions carried out by financial management officials, including planning, implementation, monitoring, and accountability for these tasks. In the past five years (2019-2022), the City of Bandung government has analyzed the effectiveness and efficiency of the utilization of operational expenditure budgets by its departments. This budget is crucial in improving the quality of public services and meeting community needs, serving as a focal point for the evaluation of the city government's financial performance. The realization of Bandung City's operational budget from 2019 to 2022 indicates a fairly effective level of effectiveness (84%). Despite falling slightly below the target, the percentage of effectiveness increased from 81% (2019) to 87% (2022). In terms of efficiency, the city managed to save operational budget with a "very efficient" rating (15%), achieving efficiency percentages ranging from 12% to 23% during this period.
Analisis Faktor-faktor yang Mempengaruhi Persepsi Wakif dalam Berwakaf melalui Platform Wakaf Hasanah Fazriah, Siti; Sukmadilaga, Citra; Yuliafitri, Indri
Jurnal Maksipreneur Vol 13 No 1 (2023)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v13i1.784

Abstract

The Hasanah Waqf Crowdfunding Platform was created to make it easier for people to have waqf. With the large potential of waqf in Indonesia, the accumulated amount of waqf in Hasanah Waqf is still far from the target. The research objective was to analyze the factors that influence the perception of waqf through the Hasanah Waqf platform using a combination theory of the Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB) as well as literacy and trust as external factors. The population is all Muslim communities in Indonesia. The sampling technique used non-probability sampling of as many as 369 people. Quantitative research methods with data analysis techniques Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that perceived ease of use has a positive effect on perceived usefulness. Perceived usefulness and perceived ease of use have a positive effect on people's attitudes. However, the attitude towards the Hasanah Waqf platform has a negative effect on the intention to do waqf through the Hasanah Waqf platform. Subjective norms have a positive effect on intention waqf money through the Hasanah Waqf platform. Perceived behavioral control has a negative effect on the intention of waqf through the Hasanah Waqf platform. Literacy and trust have a positive effect on the intention for waqf through the Hasanah Waqf platform. And the intention has a positive effect on the behavior of waqf money through the Hasanah Waqf platform. This research is expected to provide information to increase the collection of cash waqf in Indonesia.
Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan dan Ukuran Perusahaan terhadap Penghindaran Pajak Putri, Sabina Achmalia; Yuliafitri, Indri
Jurnal Penelitian Inovatif Vol 4 No 3 (2024): JUPIN Agustus 2024
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jupin.543

Abstract

Pemerintah dalam rangka menciptakan Indonesia menjadi negara emas di masa yang akan datang dengan menjadikan penduduk Indonesia yang mandiri, maju, adil serta makmur mengharapkan penerimaan pajak dapat berjalan optimal. Namun berbanding terbalik dengan pemerintah, terdapat konflik kepentingan antara pemerintah dan para wajib pajak atau perusahaan. Perusahaan justru ingin meminimalkan beban pajaknya agar mencapai keuntungan yang maksimal. Hal ini seringkali mendorong perusahaan untuk melakukan tindakan penghindaran pajak. Penelitian ini bertujuan untuk mengetahui apakah pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan, dan Ukuran Perusahaan terhadap Penghindaran Pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan selama 4 tahun selama periode 2020-2023. Penelitian ini menggunakan jenis penelitian kuantitatif. Data sekunder yang digunakan sebagai sumber data adalah laporan keuangan perusahaan sampel. Sumber data dalam penelitian ini diperoleh melalui website resmi Bursa Efek Indonesia yaitu www.idx.co.id. Populasi dalam penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2020-2023. Sampel diperoleh menggunakan purposive sampling method. Sampel yang memenuhi kriteria sebanyak 45 perusahaan, sehingga banyaknya sampel 180 sampel. Penelitian ini menggunakan metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif signifikan, leverage berpengaruh positif signifikan, pertumbuhan penjualan berpengaruh negatif namun tidak signifikan dan ukuran perusahaan berpengaruh positif signifikan terhadap penghindaran pajak.
TRAINING ON BUMDES ACCOUNTING BASED ON MANAGER IO SOFTWARE AT BUMDES BINA LAKSANA, GARUT Indri Yuliafitri; Sri Mulyani; Gia Prima Armania
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 4 (2024): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i4.2528

Abstract

Improving the capacity of Village-Owned Enterprises (BUMDes) in financial management is an urgent need, given their role as the locomotive of the village economy. One of the main challenges faced by BUMDes is the low competency in transparent and accountable financial recording and reporting. To address this, Manager.io application-based accounting training was conducted at BUMDes Bina Laksana, Sukalaksana Village. The training included an introduction to basic accounting concepts and the use of the Manager.io application, including transaction recording features and automatic financial report generation. The results showed an improved understanding of accounting by BUMDes managers and their ability to use digital technology to improve efficiency and accountability. In addition, post-training mentoring ensures the sustainability of the application implementation. This step is expected to support more professional and competitive BUMDes financial management in the digital era.
BUMDES ACCOUNTING WORKSHOP AS AN EFFORT TO IMPROVE BUMDES UNITED ACCOUNTABILITY PANGALENGAN VILLAGE Indri Yuliafitri; Runita Arum Kanti; Faoziah Ulfa Fatmawati
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 4 (2024): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i4.2540

Abstract

Villages play a key role in economic development at both the regional and national levels. One important initiative to support the village economy is the establishment of Village-Owned Enterprises (BUMDes), which aims to improve village financial accountability and transparency. However, weak accounting and financial reporting systems are often a major challenge. The BUMDes Accounting Workshop conducted in Pangalengan Village aimed to address this issue through Excel application-based accounting training. The results of the activity showed an improved understanding of BUMDes managers on basic accounting principles, good governance, as well as the use of a more efficient accounting information system. The implementation of this system is expected to support the sustainability of village development through more transparent and reliable financial management
INCREASING THE BUSINESS SCALE OF BUMDES CIPTAGUMATI THROUGH DIGITALIZATION OF ACCOUNTING AND MARKETING Runita Arum Kanti; Faoziah Ulfah Fatmawati; Indri Yuliafitri
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 4 (2024): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i4.2549

Abstract

Digitalization of marketing and accounting is a major development in today's business world. With the advancement of technology, many businesses have begun to adopt new ways of marketing and managing finances. Digitalization helps a system become more efficient and effective in marketing products/services and managing finances. Therefore, digital transformation is very much needed to be implemented so that all levels of society can utilize it optimally. In reality, there are still many small businesses that do not understand the importance of developing its business units through digitalizing marketing, and digitalizing financial processes. A Community Service Program with the theme "Increasing the Business Scale of BUMDes Ciptagumati through Digitalization of Accounting and Marketing" has been implemented in Ciptagumati Village, Cikalong Wetan District, west Bandung Regency. This program is carried out through a series of training and counseling activities at the BUmdes business units.
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