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All Journal EQUILIBRIUM Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Tazkia Islamic Finance and Business Review Jurnal Akuntansi Aktual Jurnal Ilmiah Wahana Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Riset Bisnis dan Investasi Jurnal Bisnis dan Akuntansi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Karinov Abdimasku : Jurnal Pengabdian Masyarakat JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) AJAR (Asian Journal of Accounting Research) (e-Journal) JAKPI Asia Pacific Journal of Management and Education
Vega Wafaretta
Universitas Negeri Malang
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Enhancing cognitive and entrepreneurship competencies through EBL Kholilah; Vega Wafaretta; Dian Syariati
Asian Journal of Accounting Research Volume 4 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-07-2019-0057

Abstract

Entrepreneurship-based learning (EBL) is one of the student-center learningmethods that can answer learning challenges in the era of industrial revolution 4.0. EBL is expected to improve students’ competencies and make students more adaptable to the changes in the world of work in the future. The paper aims to discuss this issue.This study uses quasi-experiments and divides classes into project class and control class. The project consists of making business proposals, conducting business, liquidating the partnership, and recording business transaction using the Xero platform. The Wilcoxon Signed Ranks Test, Mann–Whitney Test and independent t-test were carried out to test whether there are differences of cognitive abilities and entrepreneurial (general, social and functional) competencies between the project class and control class.The results of the study shows there are differences of understanding of partnership accounting and the achievement of social and functional entrepreneurial competencies between the project class and control class.This study implies in using EBL to improve entrepreneurial skills for students beyond cognitive abilities.The novelty of this research is the implementation of EBL in partnership accounting topics.
Sharia Value-Based Learning Environment and Students’ Career Choice 'Imari, Iqbal; Wafaretta, Vega
EQUILIBRIUM Vol 9, No 2 (2021): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v9i2.11769

Abstract

The purpose of this study is to find out whether the sharia value-based learning environment influences the career choice of sharia economics students at Islamic Financial Industries (IFIs). Learning is one of the crucial factors that could shape career choices referring to Social Cognitive Career Theory (SCCT). A quantitative approach is employed. Questionnaires totaling 378 were filled by students from three (3) types of universities in East Java, Indonesia. Path analysis and different tests using Partial Least Square (PLS) 3.0 and SPSS ver. Twenty-three were conducted. The weight of courses, learning, and lecturers' motivation positively affected career intention at IFIs. Students from the public–non-Islamic universities perceived the highest learning and motivation, and the lowest was public–Islamic universities. It might be because the Islamic culture at public-Islamic universities might form an ideal perspective for the contemporary IFIs. Besides, students who completed an internship at IFIs had the highest intention; meanwhile, students who have interned at non-IFIs showed the lowest career intention at IFIs. The implications of this study are learning environment should more involve sharia values. Besides, students should intern at IFIs to choose a career at IFIs to contribute to developing sharia economics.
MEMBANGUN STUDI KELAYAKAN BISNIS DALAM PERSPEKTIF MAQASHID SYARIAH YANG DIPERLUAS Vega Wafaretta
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 1 No 2 (2014): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.275 KB) | DOI: 10.34202/imanensi.1.2.2014.87-96

Abstract

Studi kelayakan bisnis dilakukan untuk memperkirakan return di masa depan dan mengelola risiko. Studi masih bersifat materi saja, dengan tujuan yang kapitalistik bagi pemilik. Islam sebagai rahmatan lil ‘alamiin (rahmat bagi seluruh alam) seharusnya dijadikan dasar untuk mencapai kemaslahatan sebagai tujuan syariah (maqashid syariah). Oleh karena itu, dirasakan perlu adanya rekonstruksi studi kelayakan bisnis dalam perspektif extended maqashid sharia (tujuan syariah yang diperluas) untuk mencapai maslahah, yaitu memelihara agama, jiwa, akal, harta, serta menambahkan pemeliharaan lingkungan dan persaudaraan (ukhuwah), tetapi tidak termasuk memelihara keturunan. Teori Mamah Dedeh digunakan untuk membangun studi kelayakan bisnis dengan berdasar pada biografi dan cara dakwahnya.
A Mapping of Islamization of Accounting Nurika Restuningdiah; Vega Wafaretta; Rizka Furqorina
Tazkia Islamic Finance and Business Review Vol. 13 No. 2 (2019)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v13i2.189

Abstract

This article (Restuningdiah, 2019) has been retracted by the publisher. The author has submitted the same article to two journals at the same time (double publication).
Real and accrual-based earnings management in Islamic Banks in Indonesia Vega Wafaretta; Nurika Restuningdiah
Jurnal Akuntansi Aktual VOLUME 7, NOMOR 2, JULI 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v7i22020p91

Abstract

Islamic banks have tendency to tinker the earnings to present positive income. Therefore, it now becomes important to examine the relationship between real earnings management (REM) and accrual-based earnings management (AEM) that they both contribute in promoting earnings, especially in Islamic banks. This study also examines variables costs of REM or AEM. This study adds one part of a formula to calculate REM by including reserves as unpaid revenue sharing and attempts to explain the relationship between REM and AEM using prospect theory. 11 Islamic banks during the 2013-2018 period were tested. This study found that REM is done through generating operational revenue and reducing distributed revenue sharing beyond the normal activities. REM affects AEM negatively that managers will adjust AEM based on the results of REM during the financial period. These findings confirm the prospect theory when the realized income has been over the profit expectation, managers will avoid the risk of doing the accrual manipulation. Audit quality, accounting flexibility, and financial health are found as cost restricting AEM and positively correlated with REM. Market share and institutional ownership don’t have any impact. The implication of this study is to provide findings how Islamic banks engage in earnings management.
Pengabdian Masyarakat Melalui Pengembangan Dan Pemasaran Produk Kopi Purwoceng Di Desa Plaosan Setya Ayu Rahmawati; Dian Syariati; Vega Wafaretta; Achmad Zaky
Jurnal KARINOV Vol 5, No 1 (2022): Januari
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v5i1p63-69

Abstract

Minat lulusan perguruan tinggi di Indonesia untuk menjadi wirausaha masih rendah padahal mahasiswa telah memperoleh bekal berwirausaha dari berbagai sumber, baik melalui perkuliahan, seminar, ataupun media sosial. Selain itu, ilmu tentang berbisnis yang diperoleh mahasiswa belum seutuhnya dikaji secara syariah, khususnya bagi mahasiswa Fakultas Ekonomi, Universitas Negeri Malang. Belum ada mata kuliah atau materi yang secara khusus membahas bisnis secara syariah. Oleh karena itu, pengabdian ini bertujuan untuk memberikan pendampingan pengelolaan bisnis syariah bagi mahasiwa secara utuh mulai dari aspek produksi, pemasaran, sumber daya manusia, hingga keuangan. Pengabdian ini bermaksud untuk meningkatkan jiwa entrepreneurship yang bebasis nilai-nilai religious, sehingga dapat mewujudkan spirit menjadi muslimpreneurship. Beberapa kegiatan yang dilakukan dalam pencapaian tujuan ini adalah dengan memberikan 1) sosialisasi melalui pemodelan praktis bisnis syariah; 2) company visit ke tempat produksi bisnis yang sesuai syariah, 3) pendampingan pengelolaan bisnis syariah, serta 4) praktik akad musyarakah dengan tim mahasiswa. Setelah melalui serangkaian kegiatan tersebut, hasilnya adalah mahasiswa mampu merencanakan, mengeksekusi, dan mengevaluasi bisnis yang mereka rintis sesuai dengan nilai-nilai syariah. Kata kunci— Bisnis Syariah, Muslimpreneurship, Spirit kewirausahaan Abstract The interest of university graduates in Indonesia to become entrepreneurs is still low even though students have obtained entrepreneurial skills from various sources, either through lectures, seminars, or social media. In addition, the knowledge about business obtained by students has not been fully studied in sharia, especially for students of the Faculty of Economics, Universitas Negeri Malang. There are no courses or materials that specifically discuss sharia business. Therefore, this community service aims to provide Islamic business management assistance for students as a whole, starting from aspects of production, marketing, human resources, to finance. This service intends to increase the entrepreneurial spirit based on religious values, so that it can realize the spirit of being Muslimpreneurship. Some of the activities carried out in achieving this goal are by providing 1) socialization through practical modeling of sharia business; 2) company visits to sharia-compliant business production sites, 3) sharia business management assistance, and 4) musharaka contract practice with the student team. After going through a series of these activities, the result is that students are able to plan, execute, and evaluate the business they are starting in accordance with sharia values Keywords— Sharia Business, Muslimpreneurship, Entrepreneurial Spirit
Pengaruh Self-Attribution Bias, Mental Accounting, dan Familiarity Bias terhadap Pengambilan Keputusan Investasi Novia Dwi Anggini; Cipto Wardoyo; Vega Wafaretta
Jurnal Riset Bisnis dan Investasi Vol 6 No 3 (2020): Jurnal Riset Bisnis dan Investasi
Publisher : Jurnal Riset Bisnis dan Investasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jrbi.v6i3.1898

Abstract

Terdapat banyak faktor yang mempengaruhi pengambilan keputusan investasi, termasuk faktor psikologis yang bersifat bias yang dapat membuat investor menjadi irrasional. Oleh karena itu, tujuan penelitian ini adalah untuk mengetahui beberapa pengaruh bias, yaitu self-attribution bias, mental accounting, dan familiarity bias terhadap pengambilan keputusan investasi. Sampel dalam penelitian ini adalah mahasiswa yang mengikuti beberapa komunitas investasi di Kota Malang karena mahasiswa mewakili investor muda yang potensial untuk berkontribusi dalam berinvestasi di pasar modal. 288 kuesioner disebarkan secara online dan diuji regresi berganda. Hasil penelitian ini adalah self-attribution bias, mental accounting, dan familiarity bias berpengaruh positif terhadap pengambilan keputusan investasi. Kepercayaan atas kemampuan diri, pertimbangan biaya dan manfaat, serta tingkat keakraban menjadi faktor utama yang mendorong pengambilan keputusan investasi.
KINERJA EKONOMI, EFISIENS, DAN EFEKTIVITAS DINAS SOSIAL KABUPATEN MALANG SEBELUM DAN SELAMA PANDEMI Vanissa Dyah Rahmaprilia; Vega Wafaretta
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 2 (2021)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i2.3197

Abstract

The Social Service of Malang Regency has not applied the concept of value for money in evaluating performance, which consists of economy, efficiency and effectiveness. Several previous studies have analyzed the performance of public sector organizations, but this study fills the gap by comparing performance before and during the pandemic in 2019-2020. The data collected is interview data and financial performance reports. Three programs assessed were office administration service, facilities and infrastructure improvement, and development of the performance and financial reporting system. The result is that the Social Service is included in the category of balanced economic and economic in 2019 and 2020, in which there are no activities whose costs exceed the budget. In addition, overall, the Social Service was more efficient in 2020 as indicated by the lower total realized costs than in 2019, despite the same number of activities. Working from home and decreasing employee mobilization due to pandemic restrictions contribute to efficiency. Regarding effectiveness, the 2020 pandemic conditions did not reduce the achievement of the performance targets. Suggestions for the Social Service are to maintain performance, start performing performance appraisals based on value of money, and be more efficient in using inputs to optimize output.
Analisis Kesehatan Koperasi Simpan Pinjam “A” Annisa Sekar Khatulistiwi; Vega Wafaretta
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 2, No 1 (2022)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (805.363 KB) | DOI: 10.32509/jakpi.v2i1.1539

Abstract

Koperasi Karyawan “A” di Kota Malang belum melaksanakan analisis kesehatan sesuai dengan Peraturan Deputi Bidang Pengawasan Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 06/Per/Dep.6/IV/2016 tentang Pedoman Penilaian Kesehatan Koperasi Simpan Pinjam dan Unit Simpan Pinjam Koperasi. Padahal, penilaian kesehatan ini penting untuk menilai kinerja keuangan internal, serta berkontribusi terhadap masyarakat dan perolehan Pendapatan Asli Daerah (PAD). Karena masih banyak koperasi yang perlu pembinaan untuk melakukan penilaian kesehatan, maka penelitian ini bertujuan untuk melakukan analisis kesehatan Koperasi Karyawan “A” selama tahun 2017-2019 dengan mengacu pada peraturan tersebut. Data laporan dan catatan keuangan diperoleh melalui wawancara dan dokumentasi. Hasil dari penelitian ini adalah Koperasi Karyawan “A” memperoleh predikat penilaian “Dalam Pengawasan” untuk tahun 2017 dan 2019 dan “Cukup Sehat” untuk tahun 2018. Beberapa hal yang perlu diperbaiki oleh koperasi adalah menghindari kas yang terlalu banyak menganggur dengan mengoptimalkan pinjaman yang diberikan dari dana yang dihimpun; memperbaiki aspek manajemen terkait visi misi dan kelengkapan Standard Operating Procedure (SOP); mensyaratkan agunan untuk pinjaman; serta meminimasi biaya dan mengoptimalkan pendapatan. Temuan lainnya adalah walaupun koperasi simpan pinjam lebih signifikan daripada koperasi dagang, Koperasi Karyawan “A” perlu memisahkan secara detail dan terstruktur terkait catatan keuangan antara simpan pinjam dan dagang.
Determinan Risiko Pembiayaan pada Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia Periode 2019-2021 Devi Nur Rhamadhani; Vega Wafaretta
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1241

Abstract

The financing risk of Islamic People's Financing Banks (BPRS) in Indonesia needs special attention, because the high ratio of non-performing loans exceeds the maximum limit set by the Financial Services Authority (OJK) of 7%. Therefore, this study aims to examine the effect of financial ratios on the risk of BPRS financing in Indonesia for the quarterly period 2019-2021. These financial ratios (minimum capital ratios, profitability ratios, liquidity ratios, operational efficiency ratios and profit-sharing financing ratios) can then become a concern for BPRS so that they are managed properly as a basis for managing financing risk. The number of samples in this study was 1344 which were analyzed using panel data regression. This analysis shows that the previous period's capital adequacy acted as a reserve for BPRS, thereby encouraging banks to minimize financing risks. Meanwhile, increasing BPRS efficiency can reduce financing risk. Profit sharing financing with strict selection also has a negative effect on financing risk. Profitability and liquidity do not affect financing risk because the ability of BPRS to maintain profit performance varies and there are variations in risk exposure to customers that have no impact on financing risk. The implication of this research is that the BPRS needs to maintain financial ratios to comply with OJK regulations. In addition, the BPRS needs to maintain capital adequacy, efficiency, and the amount of financing disbursed so that financing risks are under control. In addition, good management of profit-sharing financing can be applied to other financing. Future research can develop research with other variables that affect the risk of BPRS financing in Indonesia.
Co-Authors Achmad Zaky Anggini, Novia Dwi Annisa Sekar Khatulistiwi Anugrahani, Inanda Shinta Arif, Zalfa Khayliz Leviratna Cipto Wardoyo Damayanti, Ananda Sari Devi Nur Rhamadhani Furqorina, Rizka Iqbal Imari Kholilah Novia Dwi Anggini Nurika Restuningdiah Puji Handayati Putri, Devani Nindia Putri, Via Aningtyas Rahmaprilia, Vanissa Dyah Setya Ayu Rahmawati Slamet Fauzan Vanissa Dyah Rahmaprilia