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All Journal Jurnal Akuntansi & Auditing Indonesia An-Nuha : Jurnal Kajian Islam, Pendidikan, Budaya Dan Sosial Jurnal Studi Agama dan Masyarakat EKSPANSI Jurnal STIE Semarang (Edisi Elektronik) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Kajian Bisnis STIE Widya Wiwaha MANAJEMEN DEWANTARA Jurnal Manajemen Dirgantara Accounting Global Journal INTEGRITAS : Jurnal Pengabdian Jurnal AbdiMas Nusa Mandiri Indonesian Journal of Islamic Economics and Business Journal of Economic, Business and Engineering (JEBE) Jurnal Riset Akuntansi dan Bisnis Indonesia Economic Reviews Journal JURNAL AKUNTANSI DAN BISNIS Journal of Artificial Intelligence and Digital Business Jurnal Riset Manajemen Akuntansi Indonesia JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Jurnal Inovasi Bisnis Manajemen dan Akuntansi JCSE: Journal of Community Service and Empowerment Jurnal Pengabdian Masyarakat Widya Wiwaha

Sulastiningsih

STIE Widya Wiwaha

Author-ID : 2491967

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Physics Social Sciences Transportation Other

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Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Pegawai Sulastiningsih, Sulastiningsih; Ambarwati, Lilik
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 2 No 1 (2015): Jurnal Riset Manajemen Januari 2015
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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.Key Word : budget participation, employee performance

Analisis Pengukuran Kinerja Perusahaan Dengan Konsep Balanced Scorecard Fitrianingrum, Dina; Sulastiningsih, Sulastiningsih
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 3 No 1 (2016): Jurnal Riset Manajemen Januari 2016
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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. Keyword : Balanced Scorecard, Learning and Growth Perspective, Internal Business Process Perspective, Customer Perspective, Financial Perspective.

Strategi Penghimpunan Dana Zakat Pada Organisasi Pengelola Zakat Di Kabupaten Bantul Wikaningtyas, Suci Utami; Sulastiningsih, Sulastiningsih
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 2 No 2 (2015): Jurnal Riset Manajemen Juli 2015
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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.Key Word : poverty, zakat, strategy

PENGARUH TOTAL ASET DAN BAGI HASIL PERBANKAN TERHADAP VOLUME DANA PIHAK KETIGA (DPK) PADA BANK UMUM SYARIAH Riauwanto, Selamat; Sulastiningsih, Sulastiningsih
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 6 No 2 (2019): Jurnal Riset Manajemen Juli 2019
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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.

PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH KABUPATEN SLEMAN Sulastiningsih Sulastiningsih; Zaenab Alboneh
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 7 No 2 (2020): 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.v7i2.203

This research aims to analyze the influence of budgetary goal characteristics of participation, clarity, feedback and difficulity on the government performance accountability Sleman district. The number of samples used in the study as many as 98 respondents. Data collection is carried out by the methods of questionnaire. The results of the questionnaires were processed using SPSS Statisctics 18. The results show that budgetary participation and budgetary goal clarity have positive effect on the government performance accountability Sleman district. Meanwhile, the results of budgetary goal difficulity were found that have no effect on the government performance accountability leman district.

ANALISIS PENGARUH SISTEM KOMPENSASI DAN SISTEM ANGGARAN TERHADAP KINERJA PEGAWAI (STUDI KASUS DI BADAN KEPEGAWAIAN PENDIDIKAN DAN PELATIHAN DAERAH KABUPATEN PACITAN) Sulastiningsih -; Sri Mintowati
MANAJEMEN DEWANTARA Vol 6 No 1 (2022): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/md.v6i1.12093

This research aims to analyze the effect of the compensation and budget system on the performance of the Pacitan Regency Education and Training Agency employees. This research used data analysis methods with several tests including data validity and reliabiliti test, classical assumption test and regression test. The data used were obtained from the distribution of questionnaires which were filled in by 34 respondents. The analysis showed that partially the budget system affects the employee performance in a positive significant movement with a t-count value of 3.640 and a significant level of 0.001. Similarly, compensation system also has a significant positive relation with employee performance in the number of 2.643 t value and 0.012 significant level. The budget and compensation system simultaneously affect performance employee with the bond value of 44.4 percent and the other remaining 55.6 percent is influenced by other factors outside of this study.

Rerangka konseptual pelaporan keuangan dalam perspektif Islam Zulkifli Zulkifli; Sulastiningsih Sulastiningsih
Jurnal Akuntansi dan Auditing Indonesia Vol 2, No 2 (1998)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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

Tak mungkin dipungkiri bahwa akuntansi konvensional yang dikenal saat ini diilhami dan berkembang berdasarkan tata nilai yang ada dalam masyarakat barat. Oleh karena itu, tidak dapat disangkal bahwa rerangka konseptualnya yang notabene dipakai sebagai dasar pembuatan dan pengembangan standar akuntansi berpihak kepada kelompok kepentingan tertentu. Dapatkah lalu akuntansi semacam ini dipakai dalam dan oleh masyarakat yang berpegang pada ajaran Syariah?Tulisan ini mengajukan argumentasi bahwa Islam mempunyai nilai-nilai sendiri yang berbeda dibandingkan dengan nilai-nilai yang saat ini mendasari perkembangan dan pengembangan akuntansi konvensional. Oleh karena itu, perlu peninjauan kembali pemakaian akuntansi Barat secara apa adanya.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA UMKM (Studi Kasus Pada UMKM Di Suryodiningratan Mantrijeron Yogyakarta) Novia Nurdwijayanti; Sulastiningsih Sulastiningsih
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 4, No 1: Mei 2018
Publisher : Universitas Mercu Buana Yogyakarta

Usaha mikro, kecil, dan meMdium (UMKM) memiliki peran penting dalam perekonomian indonesia. Namun, UMKM memiliki beberapa masalah, terutama dalam pencatatan laporan keuangan. Pemerintah telah memberlakukan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) pada tahun 2009 sebagai pedoman standar dalam menyusun laporan keuangan. Tujuan dari penelitian ini adalah untuk menguji pengaruh sosialisasi SAK ETAP, penjualan, latar belakang pendidikan pemilik, usia perusahaan, dan teknologi informasi terhadap penerapan SAK ETAP di UMKM.Populasi penelitian ini adalah seluruh pemilik UMKM di desa Suryodiningratan. Metode pengumpulan data yang digunakan adalah survei dengan menggunakan kuesioner. Metode pengambilan sampel dalam penelitian ini adalah random sampling dan mengambil 32 sampel. Data dianalisis menggunakan analisis deskriptif dan analisis regresi berganda.Berdasarkan analisis, sebagian besar pemilik UMKM tidak tahu tentang SAK ETAP, jadi mereka tidak menerapkan SAK ETAP. Mereka baru saja mensosialisasikan SAK ETAP dan informasi teknologi terhadap implementasi SAK ETAP. Saran yang diajukan adalah para pemangku kepentingan memberikan sosialisasi SAK ETAP untuk UMKM. Kemudian, UMKM diharapkan menggunakan SAK ETAP untuk menyusun laporan keuangan.

ANALISIS KINERJA KEUANGAN PERBANKAN SYARIAH INDONESIA PADA MASA PANDEMI COVID-19 Sri Diana; Sulastiningsih Sulastiningsih; Purwati Purwati
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 1 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Financial sector is an important thing for a country development. Indirectly, the financial sector will support the economy especially during the pandemic, including the Islamic banking industry. This study aims to analyze the financial performance of Islamic banking in Indonesia based on profitability ratios consisting of BOPO, ROA, ROE, liquidity ratios consisting of Cash ratio and FDR, as well as solvency ratios as measured by the CAR ratio, during the COVID-19 pandemic. This research is descriptive quantitative research by measuring the financial performance of the bank through the level of profitability ratios. The results of this study show that there is a fluctuation changing in the performance values during the COVID-19 pandemic. Bank performance through profitability ratios shows that some sharia banks are classified as efficient and some have decreased the performance. In the liquidity ratio, the average bank experienced a decline in the cash ratio component, with the lowest being at BRI Syariah, which fell by 50.9%. Bank solvency ratio generally shows good performance.

Performance Analysis of Zakat Institutions Before and During The Covid-19 Pandemic Khalida Urfiyya; Sulastiningsih Sulastiningsih
An-Nuha : Jurnal Kajian Islam, Pendidikan, Budaya dan Sosial Vol. 9 No. 1 (2022): July
Publisher : LP2M Sekolah Tinggi Agama Islam (STAI) Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36835/annuha.v9i1.432

The year 2020 was an unexpected year where the world Covid-19 pandemic disrupted both sides of the economy, demand and supply. The massive spread of the virus has proven to affect the decline in economic activity including the tendency to donate. This research uses a quantitative descriptive method that aims to provide an overview and comparison of zakat institutions performance before and during the Covid-19 pandemic. The measurement parameter used is International Standard of Zakat Management (ISZM) which is divided into 2 main variables, efficiency and capacity. The results showed that in general the performance of zakat institutions during the Covid-19 pandemic was quite good and efficient, although there was a decline in donation receipts at LAZ Dompet Dhuafa, but the drop in the number of donations was not lower than the number it received in the year before the pandemic. LAZISNU has the most efficient ratio of program and operational expense, while BAZNAS has the best efficiency level in the ratio of fundraising expense and fundraising efficiency. Furthermore, all zakat institutions have a positive result of working capital ratio, meaning that the zakat institution is still able to cover its operational expenses with the existing balance of amil funds without generating new revenues.

Co-Authors Abadi, Bintang Kasih Abdillah, Anang Agung Slamet Prasetyo Agusti, Ninda Putri Zulekha Sapta Alida, Andini Putri Ambarwati, Arum Ambarwati, Lilik Anindya, Vanisa Rahma Annasya Isna Khanifa Ary Sutrichastini Assery, Syeh Attamami, Ali Muchtar Beta Asteria Candra, Intan Ayu Damayanti, Ananda Puspa Darmawan Dewangga, Rio Dewi, Nadia Ayu Saraswati Diana Vitasari Dwi Novitasari Eko Susanto Ema Suprihatin Endarwati, Siti Erlina Syamsiah Evi Erliyani Faiz Fernando, Muhammad Febriyanto Febriyanto Febriyanto Firdaus, Rafli Amar Fitrianingrum, Dina Hanifah Aprilia Hasanah Setyowati Hasanah Setyowati Hassanee, Narong Hidayatulloh Hidayatulloh Husna, Jaza Anil Joko Nursusilo Khalida Urfiyya Laili, Ina Rizqi Lailliyah*, Marwah Dian Lailliyah, Mafwah Dian Mada-o Puteh Mahamadaree Waeno Mahsun, Mohamad Marwah Dian Lailliyah* Mawaddah, Sulalatul Meidi Syaflan, Meidi Muhammad Rifqi Nanda, Audi Gita Neni Oktaviana Nugrohowati Ningsih, Wirdia Novia Nurdwijayanti Nugroho, Jalu Nugroho, Mohammad Awal Satrio Nurjanah, Ekawati Octavia, Elisya Pana, Valen Prasetyo, Agung Slamet Purwati Purwati Puspa, Rio Azqy Beauty Ramadhan, Maulana Fajar Rastrasila, Dwika Renaldy, Fatkhan Riauwanto, Selamat Rizka Angga Nuary Rokhmah, Anisa Nur Safitri, Eva Sari, Ariesta Dewi Nila Sermi Setyowati, Rufaida Sholihati, Rizka Imanita Sri Diana Sri Mintowati Sri Mulyani Subkhan, Muhammad Suci Utami Wikaningtyas Sulistyowati, Ida Suryaningsih, Fatimah Sutrischastini, Ary Syahbilla Erza Prasiwi Syamsiah, Erlina Tama, Yudha Adi tri wahyuni Urfiyya, Khalida Urfiyya, Khalida Waeno, Muhammadare Wahyu Purwanto Wahyuningtiasari, Defi Welsi Anggraini Wikaningtyas, Suci Utami Winata, Aldi Winoto, Tri Joko Yanuar, Muhammad Fadhil Adli Yoga Pradita Yulyana Edin Saputri Zaenab Alboneh Zulkifli Zulkifli

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