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All Journal IQTISHODUNA EQUILIBRIUM I-ECONOMICS: A Research Journal on Islamic Economics AT-Tahdzib: Jurnal Studi Islam dan Muamalah Management and Economics Journal (MEC-J) Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Iqtishoduna: Jurnal Ekonomi Islam CAHAYA AKTIVA Muhasabatuna: Jurnal Akuntansi Syariah Idarotuna : Jurnal of Administrative Science Wadiah : Jurnal Perbankan Syariah Jurnal Sistem Informasi Mahakarya (JSIM) Realita: Jurnal Penelitian dan Kebudayaan Islam Al-Muraqabah: Journal of Management and Sharia Business Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat Al-Muhasib: Journal of Islamic Accounting and Finance Journal of Islamic economics Perspectives (JIEP) At-Tahdzib: Jurnal Studi Islam dan Muamalah Welfare: Jurnal Pengabdian Masyarakat
Naning Fatmawatie, Naning
Institut Agama Islam Negeri Kediri
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM AKUNTANSI SOSIAL EKONOMI DITINJAU DARI SYARIAH Fatmawatie, Naning
EQUILIBRIUM Vol 3, No 2 (2015): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v3i2.1252

Abstract

Disclosure   through   social   responsibility   report   is   the output of social and economic accounting will help users of financial statements to analyze the extent to which the attention and corporate social responsibility  in running the business. Accountability report covers the financial aspects, social aspects and environmental aspects in the company. Ethical responsibility CSR practices in reporting to the disclosure of CSR activities important to the community once done. This is in accordance with the fundamental principles that form the philosophy of environmental virtue is done holistically by the Prophet Mohammed that belief in interdependence among god’s creatures. This shows that Allah created the universe is measured, both quantitative and qualitative as set forth in QS. Al-Qamar: 49 and Al-hadid: 7.Pengungkapan melalui laporan pertanggungjawaban sosial yang merupakan output dari akuntansi sosial ekonomi akan membantu pemakai laporan keuangan untuk menganalisis sejauh mana perhatian dan tanggung jawab sosial perusahaan dalam menjalankan bisnis. Laporan pertanggungjawaban meliputi aspek keuangan, aspek sosial, dan aspek lingkungan yang terjadi di perusahaan. Tanggung jawab etis praktik CSR dalam pelaporan untuk pengungkapan aktivitas-aktivitas CSR  kepada  masyarakat    penting  sekali  dilakukan.  hal ini  sesuai dengan  prinsip-prinsip mendasar yang  membentuk filosofi kebajikan lingkungan yang dilakukan secara holistik oleh Nabi Muhamad SAW yaitu keyakinan akan adanya saling ketergantungan di antara makhluk ciptaan Allah. hal ini menunjukkan bahwa Allah SWT menciptakan alam semesta ini secara terukur, baik kuantitatif maupun kualitatif sebagaimana yang tertuang dalam    QS. Al Qamar: 49 dan   QS. Al hadid:7. 
AKTIFITAS SOCIAL BENEFIT PERUSAHAAN DITINJAU DARI AKUNTANSI LINGKUNGAN DAN FIKIH LINGKUNGAN Fatmawatie, Naning
EQUILIBRIUM Vol 6, No 1 (2018): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v6i1.3358

Abstract

The role of the company in addition to causing the social cost, in fact can also generate social benefits. Social benefit or benefits is the positive contribution to the public the company's existence. Social activities benefit the company to respond to the Law No. 32 of 2009 on the Protection and Environmental Management. Environmental accounting or accounting or accounting Economic Social Responsibility is an accounting concept that measures how far the company adverse impact and benefit to the community. Islamic jurisprudence is an overview of the environment in regulating the management and conservation of natural resources and the environment. Activity Relationships of social benefits with environmental accounting and environmental fiqh is that the economic development of sharia in Indonesia raise awareness of entrepreneurs to business practices that have an ethical responsibility in Islamic.Social activities benefit in terms of environmental accounting is that the disclosure of the results of environmental conservation activities in the form of accounting data. The information disclosed is quantitatively measured results of environmental conservation activities. Included is information on the economic resources of an enterprise, the claims to those resources (liabilities of a company to hand sources on other entities or owners of capital), and the effects of transactions, events and conditions that alter the economic resources and claims against the source. While the benefits of social activity in terms of environmental jurisprudence is that a review of Islam in governing the management and conservation of natural resources and the environment, he hoped could provide a fundamental change for the conservation of the environment.
ANALISIS DAMPAK PP NO.109 TAHUN 2012 TERHADAP KINERJA PT. GUDANG GARAM, TBK DAN SOSIAL EKONOMI KOTA KEDIRI (STUDI KOMPARASI SEBELUM DAN SESUDAH DITERAPKANNYA PP NO. 109 TAHUN 2012) Fatmawatie, Naning
EQUILIBRIUM Vol 7, No 1 (2019): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v7i1.5220

Abstract

 This study aims to analyze the financial performance of PT. Gudang Garam, Tbk before and after the application of PP No. 109 of 2012 and analyze the socio-economic status of the city of Kediri before and after the application of PP No. 109 of 2012. The type of research used in this study is to use descriptive research methods with a qualitative approach. The results of this study indicate that the financial performance of PT. Gudang Garam, Tbk before the stipulation of PP No. 109/2012 as follows: The company is quite consistent in maintaining the rotation of its supply to generate profits from year to year. And it can be said that for 10 years, the company has experienced a steady increase in achieving a proportional level of sales. As for the financial performance of PT. Gudang Garam, Tbk after the enactment of PP No. 109/2012 as follows: For income, debt to equity ratio, profit before tax, net income, assets and equity tend to experience an increase. Socio-economic before the enactment of PP No. 109/2012 as follows: The population of the city of Kediri has increased. The rate of population growth is mainly driven by the factors of relative high birth rates and factors of population migration from outside the city to the City of Kediri because this region has a socio-economic appeal that is relatively better than the surrounding areas. While socio-economic after the enactment of PP No. 109/2012 as follows: In 2014 the city of Kediri ranked first in the highest unemployment in East Java. The reason is that in 2014 there were massive layoffs from PT. Gudang Garam. However, the positive impact of these layoffs is that employees who are laid off turn their professions into entrepreneurs in MSMEs. This condition makes the social economy of the city of Kediri more conducive. 
Analysis of Zakat Management Performance and It's Implications Achievements of Sustainable Development Goals Fatmawatie, Naning; Fauza, Nilna; Rohmah, Elma Nur
MEC-J (Management and Economics Journal) Vol 4, No 3 (2020)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v4i3.10815

Abstract

The National Zakat Index is a measure of performance in zakat management. With good zakat management performance, it is expected to support the implementation of sustainable development goals (SDGs). The purpose of the study was to analyze the performance of zakat management in the City of Kediri BAZNAS based on the IZN approach and analyze its implications for SDGs' achievement. This research uses a mixed-methods approach. Non-statistical quantitative methods and non-parametric qualitative methods. The results of this study in the 2019 value of IZN is not good. Macro dimension values with index are not acceptable. Besides, the database of zakat institutions is not good. Furthermore, the micro dimension, the performance of BAZNAS in Kediri City, is quite good. The influence of the performance of zakat management on the achievement of SDGs using the ANP method. Namely, the zakat program clusters occupy the priority of the Kediri program care, besides that the SDGs cluster is without poverty. The reason is the principle of zakat distribution in the City Board of Kediri prioritizing daruriyah (primary needs). Furthermore, the preferred strategy is cooperation with the government and stakeholders.
Online Store Marketing Strategy and Its Implications on Consumptive Behavior in Fashion Products of IAIN Kediri Students: Islamic Marketing and Islamic Consumption Perspective Fatmawatie, Naning
IQTISHODUNA IQTISHODUNA (VOL.16, No.2, 2020)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.8 KB) | DOI: 10.18860/iq.v16i2.8861

Abstract

The online store marketing strategy has made people's lifestyles change to become more modern. This is influenced by culture, mindset, needs and  the desire to change. In online store marketing, the distance between sellers and buyers has been very close and transactions can be done easily. This study aims to analyze the implementation of marketing strategies in online stores in Indonesia, analyze the consumptive behavior of IAIN Kediri student fashion products, analyze the practice of marketing strategies to online stores in Indonesia in terms of Islamic marketing and to analyze consumptive behavior in IAIN Kediri student fashion products in terms of consumption of Islam. This research is a descriptive study using a qualitative approach, with a purposive technique as an information determination technique. The result indicates that the online store marketing strategy in Indonesia applies a marketplace, low prices, free shipping and bonus services. The  study  shows that students of IAIN Kediri spend more through Lazada's online store, on favorite fashion products. The frequency of shopping for fashion products at online stores is at one most once a month and more than one month. The implementation of marketing strategies for online stores must be based on the theistic (rabbaniyyah), ethical (akhlaqiyyah), realistic (al-waqiyyah) and humanistic (insaniyyah) principles. 
Effect of Net Profit Margin and Company Size on Risk Disclosure Fatmawatie, Naning; Natalina, Sri Anugerah; Fauza, Hasna
MEC-J (Management and Economics Journal) Vol 5, No 2 (2021)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v5i2.11741

Abstract

Net Profit Margin is part of the profitability ratio, which is a ratio to assess the company's ability to seek profit. Company size is a value that shows the size of the company. Both of these factors have a relationship with risk disclosure. This study aims to determine the Net Profit Margin, Company Size, Risk Disclosure, and the effect of Net Profit Margin and Company Size on Risk Disclosure in Property and Real Estate Companies. Registered with the ISSI 2016-2018 period. This study uses a quantitative approach. The data used is secondary data, analyzed using correlation analysis and multiple linear regression. The sample in this study amounted to 84 annual financial reports. The results showed that Net Profit Margin, Company Size, and Risk Disclosure were in the poor, suitable, and adequate categories, respectively. The partial calculation results show that the Net Profit Margin has no effect on Risk Disclosure, but Company Size affects Risk Disclosure. Meanwhile, the simultaneous calculation results show that Net Profit Margin and Company Size have a significant effect on Risk Disclosure with a value of 13.6%, while other factors explain the remaining 86.4% outside of this study, such as the ratio leverage, liquidity ratios, and product or industry diversification.
Behavior Analysis Of Chilli Traders: A Review Of Islamic Economic Sociology Naning Fatmawatie
AT-Tahdzib: Jurnal Studi Islam dan Muamalah Vol 9 No 2 (2021): At-Tahdzib
Publisher : Sekolah Tinggi Agama Islam At-Tahdzib Ngoro Jombang Indonesia

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

Abstract

Latar Belakang. Kegiatan ekonomi tidak berdiri sendiri, tetapi banyak dipengaruhi oleh perilaku sosial yang mengelilingi terjadinya aksi ekonomi. Perhitungan ekonomi tanpa disadari mempengaruhi tindakan sosial. Demikian juga, tindakan ekonomi sering dipengaruhi oleh pengaturan sosial di mana tindakan ekonomi dilakukan. Sosiologi Ekonomi Islam adalah studi yang mempelajari hubungan antara masyarakat di mana interaksi sosial dan ekonomi terjadi. Tujuan. Penelitian ini bertujuan untuk mengetahui perilaku para pedagang cabai di pasar utama Pare dan perilaku para pedagang cabai di pasar utama Pare dalam hal sosiologi ekonomi Islam.Metode. Jenis penelitian ini adalah deskriptif kualitatif. Sumber data yang digunakan adalah data primer dan data sekunder. Data dikumpulkan dengan cara observasi, wawancara dan dokumentasi.Hasil. Perilaku pedagang tidak terpisahkan dari faktor untuk memenuhi kebutuhan hidup, mulai dari cara mendapatkan barang dagangan kemudian menjualnya. Cabai dijual dengan mencampur cabai yang baik dengan yang busuk, sehingga berat timbangan meningkat, perawatan harga untuk konsumen juga rata-rata tidak sama tergantung pada siapa pembelinya, jika pembeli terlihat dari luar kota, harga dinaikkan. Kebersihan pasar yang tidak dijaga menyebabkan bau menyengat, cabai dikemas dalam kantong plastik, sehingga konsumen tidak diberi memiliki kesempatan untuk melihat dengan bebas. Dipandang dari sosiologi ekonomi Islam, perilaku pedagang cabai di pasar utama Pare menunjukkan interaksi dengan beberapa pihak, termasuk: hubungan dengan petani, pembeli, pemerintah, dengan sesama pedagang cabai, dan hubungan dengan masyarakat sekitar.
Implementation of Break Event Point Analysis and Margin of Safety in Profit Planning Naning Fatmawatie
Idarotuna : Journal of Administrative Science Vol. 2 No. 2 (2021): November
Publisher : Program Study Office Adminstrative of Akademi Komunitas Teknologi Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.359 KB) | DOI: 10.54471/idarotuna.v2i2.20

Abstract

The break event point is a certain amount of production that the company must achieve to reach the break-even point (no profit and / no loss). Margin of safety is the amount of production required so that the company does not suffer losses. The determination of the margin of safety is closely related to the break event point, where the margin of safety is at one level above the break event point in terms of determining the minimum sales required. Both of these are some of the instruments that can be used to plan profits. The purpose of this study was to determine the application of break event point analysis at PT. Beton Jaya Manunggal, knowing the application of margin of safety analysis and to determine profit planning at PT. Jaya Manunggal Concrete. This study uses a non-statistical quantitative approach. The data used in this study is secondary data through PT. Manunggal Jaya Concrete in 2014-2018. The analysis method uses the least square method to plan the net profit of PT. Beton Jaya Manunggal in 2019 with reference to the net sales plan. The result of this research is the break event point of PT. Beton Jaya Manunggal in 2014 – 2018 showed a positive trend with the break event point being above the current year's production during 2015 – 2016. Margin of safety PT. Beton Jaya Manunggal in 2014 – 2018 showed an upward trend with negative margins throughout 2015 – 2016. Profit planning using least squares with reference to net sales planning is quite accurate considering that there is only a difference of 2% above net sales recorded in the 2019 financial statements. Net profit PT. Beton Jaya Manunggal was recorded in 2019 at 1.3 billion Rupiah so that profit planning was not carried out based on the consideration that the recorded profit was less or showed a downward trend when compared to the net profit trend in 2014 – 2018.
STUDI KOMPARASI PERLAKUAN PENYUSUTAN AKTIVA TETAP ANTARA PSAK DENGAN UU.NO.36 PASAL 11 TAHUN 2008 (Studi Kasus PT.Gudang Garam Kediri Tbk) Rahel Arum Ningtias; Naning Fatmawatie; Wibowo Andoko
CAHAYA AKTIVA Vol 8, No 1 (2018): MARET 2018
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.701 KB) | DOI: 10.47047/ca.v8i1.36

Abstract

In a company there is some comparison of the treatment of depreciation between PSAK and the Act.So it is very important in the company to know the difference in depreciation treatment so that there is no mistake in calculation and treatment of depreciation because if there is a difference will affect the company's financial statements.The object of this research is PT. Gudang Garam Kediri Tbk. The data source used by the secondary data. The type of research used is descriptive quantitative. Data obtained from literature study. Data analysis method used in this research is descriptive analysis,The result of this research can be concluded that PT. Gudang Garam in 2015 in the treatment of depreciation and depreciation is good, The calculation of depreciation method used is in accordance with the PSAK and Act no. Article 11 of 2008.  And the results obtained after calculating the similarity between PSAK and Act no. Article 11 of 2008, as well as the treatment used is appropriate.Keywords: Act, PSAK, Gudang Garam
ANALISIS PERBANDINGAN PAJAK PENGHASILAN YANG HARUS DIBAYAR SEBELUM DAN SESUDAH DITERAPKAN PP NO 46 TAHUN 2013 PADA PELAKU UMKM (Studi Kasus Pada Skala Bangun Perkasa CV) Dwi Ulfa Sari; Naning Fatmawatie; Moh. Zuhri Fathoni
CAHAYA AKTIVA Vol 8, No 1 (2018): MARET 2018
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.847 KB) | DOI: 10.47047/ca.v8i1.32

Abstract

This research is conducted to know the comparison of Income Tax to be paid CV Skala Bangun Perkasa especially Toko Jaya Board in the year 2013-2016 both before and after applied Government Regulation No. 46 of 2013. The analysis used in this research is comparative descriptive analysis by elaborating the calculation process of Income Tax to be paid (indebted) CV Skala Bangun Perkasa based on Law No. 36 Year 2008 and then comparing with result of process of calculation of PP No. 46 Year 2013. Result of research this shows that the value of Corporate Income Tax to be paid CV Skala Bangun Perkasa 2013-2016 is smaller with the PP No. 46 of 2013 compared to the previous regulation is Law No. 36 Year 2008. In addition, the application of Government Regulation No. 46 of 2013 provides convenience in the calculation of Tax Income to be paid so that no tax consultant is required. With the simple calculation of Government Regulation No. 46 of 2013 can minimize the occurrence of errors in determining the amount of Income Tax to be paid. Keywords: Calculation of Corporate Income Tax, Law No. 36 Year 2008,PP No. 46 of 2013
Co-Authors Aditya, Tony Andriani Andriani Andriani Andriani Andriani Annisa Fitriana, Ika Ardika, Rendi Atika, Lia Nur Aulya Purwitasari Dewi Fatmala Putri Diana Nastiti Dwi Ulfa Sari Dwi Wahyuni Rahma Wati Faricha Lita Nabbila Fauza, Hasna Ikhsan Andi Syahputra Indra Hidayatullah Kurniawan, Cecep Soleh Kurnilia, Riska Elsa Maghfiroh, Fachrial Lailatul Mochamad Ali Muchtar Moh. Zuhri Fathoni Mumtaza Alfahdy Mutafarida, Binti Natalina, Sri Anugerah Nilna Fauza Nilna Fauza Permatasari, Vina Septiana Pinkytama, Nawalatus Reysma Pramesti, Adilla Puspa Prihartini, Lely Yunita Rahel Arum Ningtias Rahma Wati, Dwi Wahyuni Ramelan, Muhammad Wahyu Rohmah, Elma Nur Septiana, Arsiqum Yogi Shobari, Moh Khakim Sugiarto, Suprihantosa Suhartini Suhartini Triamita, Viola Yuliana Wibowo Andoko Widya Ratna Sari Widya Sari Wiwit Mustafidah, Wiwit Zuhida, Nuvia Firqon Zuhri, Syaroffidin Zunaidi, Arif