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All Journal Jurnal Mirai Management Tazkia Islamic Finance and Business Review Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Kajian Bisnis STIE Widya Wiwaha Jurnal Riset Akuntansi dan Bisnis Indonesia

Sulastiningsih Sulastiningsih

Unknown Affiliation

Author-ID : 2490363

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 34 Documents Claim Missing Document

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Improving Performance of Zakat Institution in Poverty Alleviation: Balanced Scorecard Approach Sulastiningsih Sulastiningsih; Suci Utami Wikaningtyas; Dwi Novitasari
Tazkia Islamic Finance and Business Review Vol. 14 No. 2 (2020)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v14i2.253

The purpose of this study is to develop a performance improvement model of Zakat Institution in Indonesia (OPZIS) using four balanced scorecard perspectives in poverty alleviation. The model is examined by using Structural Equation Modeling (SEM) analysis. Respondents of this study was 100 employees of 11 Zakat Institution, 100 muzzaki and 100 mustahiq. The results of this study prove that the Balanced Scorecard approach as a strategic management model can improve Zakat Institution performance. The quality of Zakat Institution performance is influenced by the organization's ability to grow and become a learning organization with training and support from supervisors. Good internal processes are created by employee satisfaction and loyalty, which ultimately affects the quality of customer service. Good quality customer service will affect customer satisfaction, which in turn, customers become more loyal and affect Zakat Institution financial performance. High financial performance will increase the contribution of Zakat Institution in poverty alleviation. This is because Zakat Institution is able to properly channel the funds to those entitled to receive it, namely the poor.

PENGARUH TOTAL ASET DAN BAGI HASIL PERBANKAN TERHADAP VOLUME DANA PIHAK KETIGA (DPK) PADA BANK UMUM SYARIAH Selamat Riauwanto; Sulastiningsih Sulastiningsih
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 6 No 2 (2019): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v6i2.19

This study aims to analyze and determine the effects partially and simultaneously from internal banking factors in the form of: Total Assets and Banking profit sharing for Third Party Funds at Banks Sharia General. This research method used multiple linear regression analysis with the help of Eviews 8 software which is used to test the effect of independent variables in the form of Total Assets and Profit Sharing on the volume of Third Party Funds (DPK) in Islamic Commercial Banks. The sample of this study was 10 Islamic Commercial Banks, so that there were 50 annual reports obtained through purposive sampling, then analyzed using multiple linear regression methods. The results showed that based on F Test, the independent variable had an effect on DPK, indicated by the F value of 46.08032 and the significance of 0.000000 as a whole the independent variable was able to explain the effect of 82.14%. While based on the partial t test, it showed that Total Assets have a significant positive effect with a significance value below 0.05 (5%). Meanwhile profit sharing does not affect Third Party Fund Volume.

ANALISIS PENGUKURAN KINERJA PERUSAHAAN DENGAN KONSEP BALANCED SCORECARD Dina Fitrianingrum; Sulastiningsih Sulastiningsih
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 3 No 1 (2016): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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The objective of the research is to evaluate performance of Madubaru firm. This research use the methode of Balanced Scorecard which balancing measurement of non finance performance and finance performance. In the perspective learning and growth emphasize on the education and employees training, and also employees satisfaction. In the perspective of internal business process, it emphasize at the the level of success and organizational development. In perspective of customer emphasize at the customer satisfaction. In perspective of finance can see from finance ratio. The research have result learning and growth perspective with good performance, internal business process perspective with very good performance, customer perspective with enough performance, financial perspective estimation with good performance. At general we can assesd performanced of Madubaru firm is good and expected to be improved again.

STRATEGI PENGHIMPUNAN DANA ZAKAT PADA ORGANISASI PENGELOLA ZAKAT DI KABUPATEN BANTUL Suci Utami Wikaningtyas; Sulastiningsih Sulastiningsih
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 2 No 2 (2015): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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The level of poverty in Bantul regency is higher than the average of poverty in Yogyakart province. One of the way to decrease poverty is zakat. Decreasing of poverty can be efficient and effective, if zakat collection and distribution by zakat institution. In fact, zakat collection in zakat institution in Bantul regency is increase, but it is lower than zakat potentially. It is 10 pecent only. Furthermore, zakat institutions in Bantul regency need efficient and effective zakat collection strategy. Based on the information, this research use tool of analysis is Matriks SWOT 8K. The steps of this analysis such as determining variable of streghts, weaknesses, opportinities and threaths, determining indicator, determining value of equality, determining position of zakat instititution, finally determining strategy of zakat collection. The result of this research is the position of akat institions in Bantul regency is IB Quadrant and IIA Quadrant. So, Zakat Institutions should implement aggressive maintance strategy and stable growth strategy.

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA PEGAWAI STUDI KASUS PADA PT BPR SHINTA DAYA Sulastiningsih Sulastiningsih; Lilik Ambarwati
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 2 No 1 (2015): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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The influence of budget participation has attracted the attention of researchers in recent years. Some research of the relation of budget participation on employee performance indicate inconsistent results. This study aims to know the influence of budget participation to employee performance. The respondent are employee that participate in the preparation of the budget, including middle managers and lower managers. The data is obtained through questionnaires to 30 employees. The model analysis is a simple linear regression. The results of this study indicate budgetary participation influence to employee performance. This study also found that budget participation has a positive effect on employee performance.

PENGARUH KESADARAN DAN PENGETAHUAN TERHADAP KEMAUAN WAJIB PAJAK ORANG PRIBADI UNTUK MEMBAYAR PPH Sulastiningsih Sulastiningsih; Uriyanik Senko Prasanti
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 1 No 2 (2014): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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This study examines the influence of the awareness and comprehension of taxpayers who have own Tax ID (NPWP) on the willingness to pay income tax. The number of sample in this study consists of 100 taxpayers. This study also uses questionnaires in the data gathering. Validity tests of independent and dependent variables are valid and reliable with Cronbach’s Alpha > 0,6. Using regression analysis, this study concludes that there is a significant influence of the awareness to pay taxes and the comprehension of tax regulation on the willingness to pay taxes. Coefficient of determination shows that the models of emplamation power have significantly at 21,8%

PENGARUH GROWTH OPPORTUNITY, FINANCIAL DISTRESS, CEO RETIREMENT TERHADAP KONSERVATISME AKUNTANSI Hasina Tazkiya; Sulastiningsih Sulastiningsih
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 1 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This research aims to examine and analyze the influence of growth opportunity, financial distress, and CEO retirement to the accounting conservatism at manufacturing companies listed on the Indonesia Stock Exchange. The population of the research is the manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2013-2017. This research used a purposive sampling method in the selection of the sample based on predetermined criteria. Based on these criteria, obtained samples as much as 37 companies during a five years period of observation. The data used a secondary data. The data collection method used a documentation method. This research using multiple linear regression analysis and hypothesis testing using t-test, F-test and the determination of the coefficient. The results of this research indicate some of the factors that influences positively significant to accounting conservatism, such as growth opportunity and financial distress. CEO retirement has influences negatively significant to accounting conservatism.

ANALISIS PENGARUH CORPORATE GOVERNANCE, INTERNAL CONTROL DAN ADOPSI PSAK 109 TERHADAP KINERJA OPZIS DIY MELALUI METODE BALANCE SCORECARD Sulastiningsih Sulastiningsih; Khalida Urfiyya
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 27 No 1 (2019): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The purpose of the research is to measure the performance of zakat management organizations (OPZIS) in Yogyakarta using balance scorecard methode, also to analyze and determine the effect partially and simultaneously on the Corporate Governance, Internal Control and the adoption level of PSAK 109 to OPZIS performance. The object of this study using four OPZIS in Yogyakarta included into the members of Indonesia Zakat Forum (FOZ). This research method used scoring technique on balance scorecard performance and multiple linear regression analysis with SPSS 23.00 which is used to see the influence of the independent variable in the form of corporate governance, internal control and adoption level of PSAK 109 to OPZIS performance. The results of this research shows that OPZIS performance measuremnt using the balanced scorecard method had an average score of 3.55 which maximized the category quite well. Based on F test, independent variable has an effect on OPZIS Performance, shown with F value equal to 6,080 and significance equal to 0.002, overall independent variable are able to explain the effect about 22.437%. While based on partial t test, showed that the adoption level of PSAK 109 has a significant negative effect. Meanwhile, corporate governance and internal control have no effect on OPZIS performance through balance scorecard method.

PENGARUH KINERJA KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA Sulastiningsih Sulastiningsih; Rizka Imanita Sholihati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 1 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange.

PENGARUH DEBT COVENANT , BONUS PLAN , POLITICAL COST DAN RISIKO LITIGASI TERHADAP PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR Sulastiningsih Sulastiningsih; Jaza Anil Husna
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 1 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study aims to examine the influence of debt covenants, bonus plans, political costs, and litigation risks to accounting conservatism. Accounting conservatism is the dependent variable in this study which is measured by total accrual (before depreciation). The independent variables in this research include debt covenant, bonus plan, political cost, and litigation risk. The sample of this study is a manufacturing company listed on the Indonesia Stock Exchange during the period of 2010-2014. The sample in this study is determined by using purposive sampling method. The samples obtained in this research are 22 companies. Hypothesis testing is done by using multiple linear regression analysis method. Based on hypothesis test, it is concluded that the debt covenant variable proxied with leverage has no influence on accounting conservatism. Bonus plans proxied with managerial ownership structure have no significant influence on accounting conservatism. Political costs proxied with the firm size do not significantly influence accounting conservatism. The risk of litigation proxied with the firm measurement in terms of assets growth significantly influence accounting conservatism

Co-Authors Agus Susilo Ambarwati, Lilik Anggun Indah Linda Dina Fitrianingrum Dwi Novitasari Elva Triani Hasina Tazkiya Ida Sulistyowati Intan Ayu Candra Jaza Anil Husna Khalida Urfiyya Linda Avishadewi Papang Permadi Prasetyo Rizka Imanita Sholihati Selamat Riauwanto Siti Endarwati Suci Utami Wikaningtyas Uriyanik Senko Prasanti

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