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BUDAYA MANAJEMEN SYARIAH, SISTEM REWARD DAN KINERJA KARYAWAN Animah, Animah; Herwanti, Titiek
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 1 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Abstract:This research was conducted to determine the effect of Sharia management culture which consists of prioritizing morals, prioritizing learning, prioritizing service, prioritizing the partnership and internalization of religion in the life of a leader and rewarding the performance of Baitul Maal Wat Tamwil (BMT) employees in Lombok. This research was conducted by distributing questionnaires. The population in this study were employees of the credit department. The sampling technique used in this study was purposive sampling with consideration of questionnaires that were returned and completely filled out by respondents. The total collected and complete to be processed in this study is 144 questionnaires. Analysis of the data used is SPSS version 23 by using multiple linear regression analysis techniques. The results showed that the culture of Sharia management and reward systems had a positive effect on employee performance.Keywords: Sharia Management Culture, Reward System, Employee Performance

DETERMINAN DAN KONSEKUENSI KOMITMEN ORGANISASI Titiek Herwanti; A Animah
Jurnal Aplikasi Akuntansi Vol 1 No 2 (2017): Jurnal Aplikasi Akuntansi, April 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Tujuan penelitian ini adalahterciptanya budaya manajemen syariah, sosok pemimpin yang memiliki keahlian manajerial, dan adanya sistem reward untuk memotivasi karyawan, agar tercipta komitmen organisasi sehingga berimplikasi terhadap peningkatkan kinerja karyawan yang pada akhirnya meningkatkan kinerja perusahaan secara keseluruhan. Populasi penelitian ini adalah seluruh karyawandi KSPPS (Koperasi Simpan Pinjam Pembiayaan Syariah) di pulau Lombok (49 KSPPS) dengan metode judgment sampling.Variabel penelitian budaya manajemen syariah, gaya kepemimpinan, system reward, komitmen organisasi, dan kinerja karyawan. Alat analisis yang digunakan adalah Partial Least Square Hasil penelitian menunjukkan bahwa variable budaya manajemen syariah, gaya kepemimpinan, dan sistem reward berpengaruh terhadap komitmen organisasi dan kinerja karyawan. Variabel komitmen organisasi terbukti sebagai variabel intervening dari budaya manajemen syariah ke kinerja karyawan, tetapi tidak untuk gaya kepemimpinan dan sistem reward ke kinerja karyawan.Implikasi dari penelitian ini adalah manajemen pengelolaan di KSPPS sebaiknya di dalam memberikan pelayanan mempunyai nilai-nilai yang berbasis budaya manajemen syariah karena terbuktimemberikan pengaruh yang cukup besar agar karyawan berkomitmen terhadap pekerjaan sehingga menghasilkan kinerja karyawan yang diharapkan berdampakterhadap peningkatan kinerja perusahaan secara keseluruhan.

Perilaku Petani dalam Pembayaran Zakat Hasil Pertanian di Desa Labuhan Kuris Kecamatan Lape Kabupaten Sumbawa Bobi Arisandi; Titiek Herwanti; Moh. Huzaini
JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi Vol 18 No 2 (2019): September 2019
Publisher : LP2M STAI Miftahul 'Ula (STAIM) Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/lentera.v18i2.151

This study aims to find out how the behavior of farmers in payment of zakat for agricultural products in Labuhan Kuris Village Lape District Sumbawa Regency. This study uses qualitative methods. The results of this study are: (1) Behavior farmers in paying zakat for agriculture in Labuhan Kuris Village District Lape Sumbawa Regency which tends to follow the customs or habits of grandmothers his ancestors, namely giving alms to the desired people, they are also assume that if it produces a harvest of about 10 sacks the zakat issued about 1 sack, they do not prioritize calculations with the size of a kilogram even though each sack is produced from the harvest The kilograms are not necessarily the same. (2) Communities in Labuhan Kuris Village Lape District Sumbawa Regency in general does not yet understand the meaning of agricultural zakat as a whole, only some Muslims in Labuhan Kuris village know that the zakat law is an obligation that must be fulfilled. In the form of distribution of community agricultural zakat in Labuhan Kuris Village Lape District Sumbawa Regency is generally only in the form of donations, infaq or alms done directly without intermediaries. (3) Community in the Village Labuhan Kuris, Lape Subdistrict, Sumbawa Regency, performs zakat agriculture is given directly to the needy, poor or elderly people who are around the neighborhood and also to their own relatives or relatives.

Penyuluhan dan Pedampingan Penyusunan Pengelolaan Keuangan Panti Asuhan "Darus - Shiddiqien NW" Mertak Paok, Desa Mekar Bersatu Kecamatan Batukliang Kabupaten Lombok Tengah Endar Pituringsih; Rr Titiek Herwanti; Lilik Handajani
Jurnal Gema Ngabdi Vol. 2 No. 3 (2020): Jurnal Gema Ngabdi
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jgn.v2i3.116

The counseling and training activities on the preparation of financial management at the DarusShiddiqien NW Mertak Paok Reformatory in Central Lombok Regency aim to provide understanding and training to orphanage administrators in Central Lombok Regency. In addition, this training was conducted to provide knowledge to orphanage administrators about the importance of making financial reports, so that funds from donors can be managed properly. In the end, this activity is expected to produce human resources capable of making bookkeeping and financial management. This training activity will be aimed at administrators of the DarusShiddiqien NW Mertak Paok Islamic Boarding School in Central Lombok Regency. The implementation of the activity is carried out with the approach of presenting material relevant to the needs of the orphanage administrators according to PSAK 45. Another hope of this activity can be a means of carrying out community service activities, in particular providing counseling and training in preparing financial reports.

Pelatihan dan Pendampingan Akuntansi Computer dan Aplikasi Perkantoran dengan Menggunakan Microsoft Excel untuk Meningkatkan Capability Himpunan Wanita Disabilitas (HWDI) Kabupaten Lombok Barat Khalid Abjadi; Titiek Herwanti; Endar Pituringsih
Jurnal Gema Ngabdi Vol. 3 No. 3 (2021): JURNAL GEMA NGABDI
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jgn.v3i3.157

Disabled empowerment is a process in which people with disabilities are given knowledge and skills training to live independently. The purpose of this activity is to improve the ability and skills of managers and members of HWDI in West Lombok Regency. The activity is carried out by holding training and assistance in computer accounting and office accounting using Microsoft Excel, the results of the implementation of this activity are expected to improve the capabilities of managers and members of HWDI. In addition, this training and assistance is carried out to provide new abilities and skills to managers and members of HWDI, so they can take advantage of digitalization opportunities to improve the economy of people with disabilities. This training and mentoring activity will be aimed at managers and members of HWDI in West Lombok Regency. The implementation of the activities is carried out with an approach to providing material and mentoring computer accounting training and office accounting using Microsoft Excel. The results of counseling and training activities on computer accounting and office accounting in increasing the knowledge and capability of the management and members of the West Lombok Regency HWDI are useful and supported by the management and members, so that in the future they can remain independent.

PENGARUH TINGKAT PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) TERHADAP PROFITABILITAS DAN DAMPAKNYA TERHADAP ZAKAT PERUSAHAAN Titiek Herwanti; Muhammad Irwan; Nur Fitriyah
Valid: Jurnal Ilmiah Vol 13 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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

The objective of this study is to examine the influence of the level of Islamic Social Reporting (ISR) disclosure to the profitability and its impact on the amount of zakat must be paid by the Islamic banking companies in Indonesia. This study uses documentary studies with associative research’s type. Samples using purposive sampling method and was elected eight Islamic Banks in Indonesia. The observation period from 2009 until 2013 with a lag time t+1. Data were analyzed by using Partial Least Square (PLS) with Smart PLS program. The collection of data derived from secondary data, financial statements and annual reports published by Bank Indonesia website and the website of each Islamic Banks. The results show that the Islamic Social Reporting level of disclosure has a significant and positive influence to the profitability of the Islamic banking company who reflected by return on assets ratio (ROA) and return on equity ratio (ROE). The profitability of the Islamic banking company has a significant and positive influence on the number of zakat companies to be paid by the Islamic Banks in Indonesia

BUDAYA MANAJEMEN SYARIAH, SISTEM REWARD DAN KINERJA KARYAWAN Animah Animah; Titiek Herwanti
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 1 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v4i1.2194

Abstract:This research was conducted to determine the effect of Sharia management culture which consists of prioritizing morals, prioritizing learning, prioritizing service, prioritizing the partnership and internalization of religion in the life of a leader and rewarding the performance of Baitul Maal Wat Tamwil (BMT) employees in Lombok. This research was conducted by distributing questionnaires. The population in this study were employees of the credit department. The sampling technique used in this study was purposive sampling with consideration of questionnaires that were returned and completely filled out by respondents. The total collected and complete to be processed in this study is 144 questionnaires. Analysis of the data used is SPSS version 23 by using multiple linear regression analysis techniques. The results showed that the culture of Sharia management and reward systems had a positive effect on employee performance.Keywords: Sharia Management Culture, Reward System, Employee Performance

Analisis Perkembangan Realisasi Pendapatan Pemerintah Provinsi Nusa Tenggara Barat Titiek Herwanti; M. Irwan; Putu Santika
Journal of Economics and Business Vol 5 No 2 (2019): Ekonobis, September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ekonobis.v5i2.36

Penelitian ini bertujuan untuk mendeskripsikan Perkembangan Pendapatan Daerah, Realisasi Pendapatan Daerah, dan Kontribusi Dari Komponen Pendapatan Daerah Terhadap Total Pendapatan Daerah Provinsi Nusa Tenggara Barat tahun 2008 – 2017. Metode Penelitian yang dipergunakan adalah metode deskriptif. Data yang dipergunakan data sekunder dan alat analisisnya adalah analisis varians, analisis ratio keuangan dan analisis pertumbuhan. Hasil penelitian menunjukkan bahwa Komponen Pendapatan Transfer berkontribusi tertinggi terhadap pembentukan pendapatan daerah, persentase terbesar berasal dari Dana Alokasi Umum (DAU) dan Dana Alokasi Khusus (DAK). Tingkat realisasi pendapatan rata – rata mencapai 96,47 persen. Tingkat realisasi terbesar berasal dari komponen Pendapatan Transfer Pemerintah Pusat. Struktur pendapatan daerah provinsi Nusa Tenggara barat masih lebih banyak berasal dari transfer pemerintah pusat. Kinerja keuangan pemerintah daerah provinsi Nusa Tenggara Barat dilihat dari Derajat desentralisasi masih relatif rendah. Ratio ketergantungan tergolong tinggi kepada pemerintah pusat. Ratio kemandirian relatif baik, meski belum maksimal. Ratio efektifitas rata – rata mencapai 95,94 persen, yang mengindikasikan tergolong cukup efektif pemerintah daerah untuk memobilisasi dana yang berasal dari Pendapatan Asli Daerah (PAD). Kontribusi pendapatan daerah terhadap total penerimaan daerah provinsi Nusa Tenggara Barat sebesar 96,12 persen.

Analisis Kualitas Sumber Daya Insani Pekerja Lokal Pada Sektor Formal Dan Informal Di Kota Mataram Titiek Herwanti; Muhammad Irwan; Siti Maryam
Journal of Economics and Business Vol 7 No 2 (2021): Ekonobis, September 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ekonobis.v7i2.82

Penelitian ini bertujuan untuk mengetahui Kualitas Sumber Daya Insani Pekerja Lokal pada Sektor Formal dan Informal di Kota Mataram.Pendekatan penelitian yang dipergunakan adalah penelitian deskriptif dengan mengambil lokasi di Kota Mataram. Jenis penelitian yang dipergunakan adalah Sampel survey. Responden penelitian ini adalah pekerja lokal yang terserap pada sektor formal maupun informal yang berada di Kota Mataram. Penentuan responden secara purposive sampling sebanyak 50 orang yang bekerja pada sektor formal dan 50 orang yang bekerja pada sektor informal. Teknik analisis yang dipergunakan dilakukan dengan cara: (1) Kualitas Sumber Daya Insani Pekerja Lokal dilakukan analisis terhadap berbagai indikator Kualitas Sumber Daya Insani; (2) Analisis data primer dilakukan dengan menggunakan tabel silang, berkaitan dengan aspek-aspek yang diteliti.Hasil penelitian menunjukkan bahwa dilihat dari aspek umur, kesehatan dan pendidikan, kualitas sumber daya insani pekerja lokal telah berada pada kualitas yang cukup atau relatif baik. Rata-rata lama kerja untuk sektor formal adalah 4 tahun, rata-rata hari kerja selama 6 hari dalam seminggu dengan alokasi jam kerja sehari rata-rata 8,7 atau kurang lebih 9 jam perhari. Sedangkan pekerja sektor informal rata-rata lama kerja adalah 3 tahun,rata-rata hari kerja sebanyak 6,5 atau kurang lebih 7 hari dengan curahan waktu kerja dalam sehari selama 7 jam. Rata-rata tingkat pendapatan yang diperoleh sumber daya insani pada sektor informal adalah sebesar Rp 2.227.400, lebih tinggi dibanding dengan Upah Minimum Kota Mataram tahun 2020 sebesar Rp 2.184.485,Sedangkan rata-rata pendapatan yang diperoleh sumber daya insani pekerja lokal pada sektor informal adalah sebesar Rp 1.485.000,masih jauh berada di bawah UMK Kota Mataram.

The characteristics of government internal auditor in supporting good governance (A case study in Dompu District Inspectorate) Fauzi Rahman; Rr. Titiek Herwanti; Rr. Sri Pancawati M
The Indonesian Accounting Review Vol 6, No 1 (2016): January - June 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i1.858

Regulation of Ministry of State Apparatus Empowerment (Permenpan) Number PER/05/M.PAN/03/2008, on the auditing standards of APIP (Government Internal Auditor), regulates the characteristics of APIP. The adequate characteristics of APIP are expected to support the realization of good governance. However, many problems related to the characteristics of APIP of Dompu District Inspectorate still occur, con-sisting of its expertise, independence, and objectivity. All of these problems are sus-pected to have caused agency problems in local government. This research was con-ducted using phenomenological qualitative method with a case study approach. This study used participatory observation, in-depth interview, and documentation for anal-ysis. The research found as the following: 1) the existence of agency problem caused by the conflict of interests between local government and APIP; 2) the lack of APIP’s mastery of accounting standards and; 3) the lack of APIP’s knowledge of law, account-ing, engineering, public administration, agriculture, statistics, and state administra-tion. In addition, the problems of independence and objectivity are still often found in the characteristics of APIP of Dompu District Inspectorate when auditing. Overall, the inadequate characteristics of APIP have been unable to improve participation, accountability related to financial statement quality, rule of law, and transparency of Dompu District Government.

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