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All Journal IQTISHODUNA 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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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
ANALISIS PERBANDINGAN PEMBEBANAN PAJAK PENGHASILAN PASAL 21 ANTARA METODE NET BASIS DAN METODE GROSS UP Diana Nastiti; 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 (242.518 KB) | DOI: 10.47047/ca.v8i1.34

Abstract

Every Manager seeks to maximize the welfare of the owners of the company to maximize the value of the company, made a profit as desired. To pursue maximum profit, the company made various efforts. One such effort is to save tax through income tax calculation article 21 employees using such Calculation Method Net Base Method in which the withholding tax is borne by the employees of the company and Gross Up Method which is where the company's tax cuts giving tax allowances PPh article 21 employees. The use of this methods in addition to maximizing the company's profit is also meant to motivate employees to be more productive. The purpose of this study was to analyze the comparison of the use of the method and the Base Net Gross Up method in calculating the income tax of Article 21 in the form of salaries and employee benefits of this research include comparative descriptive research with quantitative measurement in the form of payroll and employee benefits. Results from this study in the comparative use of both methods is concluded Compared Net method, calculation using the method of Gross up more benefit both parties, both employees and the Company. The company should use the method of Gross Up in the calculation of income tax article 21 employees.  Keywords: net basis, gross up, tax income
Analysis of Accounting Application of Zakat, Infaq and Shadaqah and Accountability in the Presentation of Financial Statements Naning Fatmawati; Indra Hidayatullah
Muhasabatuna : Jurnal Akuntansi Syariah Vol 3 No 2 (2021): Desember
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.07 KB) | DOI: 10.54471/muhasabatuna.v3i2.1335

Abstract

The performance of zakat, infaq, and shadaqah management institutions can be seen with fund accounting, namely the recording system and appearance of entities in accounting such as assets and liabilities which are grouped based on the benefits in each account. In this case, the accounting treatment of zakat, infaq, and shadaqah includes acknowledgment, recording, and presentation of financial statements of zakat, infaq, and shadaqah management institutions. The purpose of this study was to determine the application of accounting for zakat, infaq and shadaqah as well as accountability in the presentation of financial statements based on PSAK 109 and to determine the application of accountability in the presentation of financial statements at LAZIS Al-Haromain Kediri City Branch based on PSAK 101. This research is a descriptive qualitative research, in which the presentation and processing of data is carried out in a descriptive manner by focusing on the data obtained, but this research is not used to test hypotheses or not use hypotheses. Sources of data in this study came from primary data and secondary data. Data collection procedures by means of interviews, observation and documentation. The results of this study are that at the recognition and measurement stage, LAZIS Al-Haromain is not fully in accordance with PSAK 109, where LAZIS Al-Haromain has not fully determined the receipt of non-cash assets from donors using the fair value required by PSAK 109. So far, LAZIS Al-Haromain has not journalized This non-cash infaq shadaqah receipt has an impact on the balance in the components of the financial statements, including the balance sheet (statement of financial position), reports on the use of infaq funds, and notes to financial statements. And the distribution of cash infaq shadaqah so far has not been journalized because in the early stages of receipt of infaq and cash shadaqah it was not journalized so that up to the distribution stage it also could not be journalized and directly in the form of a distribution report only. And at the stage of amil's financial statements based on PSAK 109, LAZIS Al-Haromain is not fully compliant. The implementation of accountability by LAZIS Al-Haromain in the presentation of financial statements and reporting is almost in accordance with the indicators of honesty and legal accountability, process accountability, program accountability, and policy accountability and is based on PSAK 101.
PERANAN MANAJEMEN RISIKO DENGAN PENDEKATAN ALMA (ASSET AND LIABILITIES MANAGEMENT) PADA PERBANKAN SYARIAH Naning Fatmawati
WADIAH Vol. 2 No. 2 (2018): Wadiah : Jurnal Perbankan Syariah
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.049 KB) | DOI: 10.30762/wadiah.v2i2.2996

Abstract

Setiap usaha yang dikelola akan selalu berhadapan dengan berbagai macam risiko. Begitu juga dengan usaha jasa perbankan syariah, utamanya karena prinsip profit and loss sharing yang menjadi landasan operasionalnya. Risiko-risiko tersebut tidak dapat dihindari, tetapi bisa dikelola dan dikendalikan sehingga tidak memberikan efek negatif yang besar bagi perusahaan. Untuk mencapai kondisi tersebut diperlukan manajemen risiko dengan pendekatan asset and liabilities manajement(ALMA). ALMA merupakan suatu usaha untuk mengoptimalkan struktur neraca bank sedemikian rupa agar diperoleh laba maksimal sekaligus membatasi resiko menjadi sekecil mungkin. Manajemen aktiva dan pasiva disebut pula dengan Asset and Liability Management (ALMA). Kedua sisi neraca, dimana sisi pasiva yang menggambarkan sumber dana dan sisi aktiva yang menggambarkan penggunaan dana harus dikelola secara efisien, efektif, produktif secara optimal.
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