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Strategi Penghimpunan dan Penyaluran Dana pada Baitul Maal Wat Tamwil (BMT) al-Hidayah di Kabupaten Lombok Timur Sanwani Sanwani; Titiek Herwanti; Akhmad Jufri
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 6 No. 1 (2017): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Abstract

The purpose of this study was to determine the strategies used in collecting and distributing funds on Baitul Maal wat Tamwil (BMT) al-Hidayah in East Lombok. Reason investigated, because the collection and distribution of funds strategy in BMT al-Hidayah which shows the development and BMT relative age of 10 years old, BMT al-Hidayah also have extensive cooperation network. Based on the above reasons researchers assume that the collection and distribution of funds strategy in BMT al-Hidayah was nice because the researchers wanted to know how the collection and distribution of funds strategy BMT al-Hidayah. This research was conducted with a qualitative approach, the process using triangulation techniques as collecting data and analyzing the results. Focus of this study was to determine the strategies used in collecting and distributing funds on Baitul Maal wat Tamwil (BMT) al-Hidayah in East Lombok. Results of research on how the collection and distribution of funds strategy in BMT al-Hidayah which are coming directly to the place of prospective customers, social care, marketing, and promotion of the brochures that were disseminated to the public.
Etika Bisnis Pedagang pada Jual Beli Telepon Genggam Bekas Ditinjau dari Perspektif Ekonomi Islam di Kecamatan Selong Kabupaten Lombok Timur Lalu Muh Shabiran; Titiek Herwanti; Ihsan Rois
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 6 No. 2 (2017): Oktober
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Abstract

The purpose of this research is to know about business ethics of used mobile phone traders in Kecamatan Selong, East Lombok regency. The reason is studied, because East Lombok especially in Kecamatan Selong is area which majority of Moslem, and its people many who trades as trader especially in buying and selling of used mobile phone. besides East Lombok is an area that has many master teachers and kyai who understand the science of religion. Based on the above reasons, the researcher assumes that the merchant will run the buying and selling in accordance with the ethics of Islamic business but in fact many traders who only prioritize profit by memamfaatkan buyer ignorance. This research is conducted by qualitative approach, which process using triangulation technique as data collection and analyze the result. Focus of this research is to know the ethics of merchant business on buying and selling of used mobile phones in Selong Sub-district, East Lombok. The results of research on how the business ethics of used mobile phone dealers in Selong Sub-district are open traders on used mobile phone conditions, in taking advantage of high traders exploiting buyer ignorance, in obtaining the old geggam phone from the merchant community lowering the price and sell at the highest price.
Komitmen Pemerintah Daerah Dalam Pengelolaan Anggaran Pendapatan Dan Belanja Daerah (Studi Pada Pemerintah Kota Bima) Uun Ainul Yaqin; Titik Herwanti; Akram Akram
E-Jurnal Akuntansi Vol 25 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v25.i03.p26

Abstract

This is qualitative research and the approach is case study. This research is to know the Bima Municipality APBD’s Allocated on 2012-2016.The analysis uses the direction of regional financial management policies based on Permandagri No.59 2017. The data collection was conducted by interview through using purposive sampling. The result shows the local government commitment in financial management both from local income and expenditure is still less, it can be seen from the dependence of the regional government on the transfer funds from central government is low and the allocation of regional expenditure is not efficient and ineffective not oriented on performance-based budget. In finding suggested for improvement recommendation such as allocating the budget that emphasize on increasing the local income from PAD and expenditure allocation that is efficient and effective, for the future the budget allocation can success based on the goal and can increase the society’s welfare and give contribution on real local income improvement. Keywords : Financial Management, Income,Expenditure,Efficient and effective
Pengaruh Partisipasi Penyusunan Anggaran, Kejelasan Sasaran Anggaran Dan Struktur Desentraliasasi Kinerja Manajerial SKPD Lombok Barat Ahmad Juaini; Titiek Herwanti; Lalu M. Furkan
E-Jurnal Akuntansi Vol 29 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i02.p13

Abstract

This study aims to examine and find empirical evidence regarding the effect of budgetary participation, clarity of budget targets and decentralized structures on the performance of SKPD Management. The number of samples was 126 respondents from 42 SKPD. The analytical tool used in this study is multiple linear regression, the unit of analysis in this study is the Regional Level Work Unit (SKPD) in the West Lombok Regency Government. Research results (1) Clarity of budgetary budget has a significant positive effect on SKPD managerial performance. (2) Budget participation does not affect the SKPD managerial performance. (3) The decentralization structure does not affect the SKPD managerial performance. Keywords : Budget Participation; Clarity of Budget Goals; Decentralized Structure.
Pengaruh ukuran Pemda, leverage dan kinerja Keuangan terhadap IFR pada Pemda dengan Dimoderasi Opini Audit Shanti Rahayu Hayathun Nufus; Titiek Herwanti; Budi Santoso
E-Jurnal Akuntansi Vol 29 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i03.p08

Abstract

This study aims to provide empirically the effect of size, leverage, and financial performance on Internet Financtal Reporting (IFR) and the influence of audit opinion in relations between size, leverage and financial performance on IFR in local governments in Indonesia. Population in this research is all District and City in Indonesia. Samples were taken by purposive sampling, 203 local governments was obtained. The results show that size and financial performance has a positive and significant effect on IFR, leverage has a positive but not significant effect on IFR. Audit opinion has a positive but not significant effect to the relationship between size with the IFR, audit opinion has a negative but not significant effect on the relationship between leverage and financial performance with the IFR. Keywords : Internet Financtal Reporting, Government Size, Leverage, Financial Performance, Audit Opinion.
Implementasi e-FAKTUR 2.2 dan PMK 62/PMK03/2015 atas Pupuk Bersubsidi Perspektif Distributor Endang Sri Midiawati; Titiek Herwanti; Lalu Hamdani Husnan
E-Jurnal Akuntansi Vol 31 No 1 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i01.p05

Abstract

E-fakur 2.2 is a manifestation of Undang-undang No. 42 of 2009 concerning Value Added Tax (VAT) which does not accommodate VAT subsidies for commodity Fertilizer packages which have an impact on SAS VAT for distributors. This study aims to see how the implementation of subsidized fertilizer commodity e-invoices with the government-borne method (PPN DTP). General problems regarding the legal basis which technically only explain down to the producer level. The results of observations in a case study by processing data from 2016 onwards show problems in their implementation, both from administration, validation sistems and developing information on supervision and cross-information, especially on the management of SAS PPN through e-faktur2.2 from the distrbutor perspective. Keywords : E-Faktur; VAT Subsidized; Subsidized Fertilzer.
Analisis Faktor – Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa di Kabupaten Lombok Tengah Baiq Mira Luthfiani; Thatok Asmony; Rr Titiek Herwanti
E-Jurnal Akuntansi Vol 30 No 7 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i07.p20

Abstract

Accountability of village fund management is the responsibility of the village government to the community related to village fund management. This study aims to obtain empirical evidence of the influence of the competence of village officials, the application of the social security system, the tax treasurer compliance of the village treasury and community participation in the accountability of village fund management. The method in this research is descriptive quantitative with data analysis techniques using multiple linear regression test. The study was conducted in 127 in 12 districts of Central Lombok Regency. The samples in this study were 88 people who were determined using the purposive sampling method. Data collected by questionnaire method. The results showed the competence of village officials and community participation did not affect the accountability of village fund management, while the application of the siskeudes and tax treasury compliance of the village treasurer had a positive effect on the accountability of village fund management. Keywords: Accountability; Device Competency; Siskeudes Application; Tax Compliance; Society Participation.