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Pengaruh Pajak Daerah Dan Retribusi Terhadap Pendapatan Asli Daerah (PAD) Dan Pendapatan Daerah Kota Kediri Naning Fatmawatie
Realita: Jurnal Penelitian dan Kebudayaan Islam Vol. 13 No. 1 (2015)
Publisher : LP2M Institut Agama Islam Negeri (IAIN) Kediri

Local revenue of local government is a right that is recognized as an addition to net asset value during a givenÂ period. For that all goods and services as a result of economic activities that operate in the domestic territory,Â regardless of whether the factors of production derived from or owned by a resident of the area, is the GrossÂ Domestic Product. Local revenue is the revenue from the tax sector, retribution, the results of companiesÂ belonging to the region, the results of the wealth management separated areas, and other areas of legitimateÂ revenue. In Law No. 33 of 2004 on Financial Balance between Central and Local Government, it is stated that theÂ local revenue sources consist of regional revenue, Tax Revenue and Non-Tax.Â Under Law No. 34 of 2000 on the amendment of Law No. 18 of 1997 on local taxes and levies, what is meant byÂ local taxes are compulsory contributions made by individuals and entities to the area without a direct rewardÂ balance, which can be imposed by legislation in force, which is used to finance the implementation of localÂ government and regional development. Whereas levies are payment for certain services or granting specialÂ permits provided by the local government or for the benefit of private persons or entities.Â Local taxes and levies are one source of revenue (PAD). Local Revenue is one source of local revenue. The increasedÂ local taxes and levies are expected to increase revenue of an area, and the increased revenue is expected toÂ increase in local revenue.

Critical Success Factors Analysis Towards Development of Shariah Tourism Regency Kediri Naning Fatmawatie
Realita: Jurnal Penelitian dan Kebudayaan Islam Vol. 19 No. 2 (2021): Jurnal Realita: Jurnal Penelitian dan Kebudayaan Islam
Publisher : LP2M Institut Agama Islam Negeri (IAIN) Kediri

Pengembangan pariwisata syariah harus memenuhi persyaratan syariah, antara lain destinasi wisata, hotel atau restoran, akomodasi, transportasi, biro perjalanan, pemandu dan tempat ibadah. Critical Success Factor merupakan alat analisis dalam manajemen perusahaan yang menjadi pertimbangan penting bagi manajemen untuk mencapai visi dan misi perusahaan. Pengelolaan pengelolaan wisata syariah di daerah membutuhkan sistem pengelolaan yang profesional melalui Critical Success Factors.Tujuan dari penelitian ini adalah untuk mengetahui Critical Success Factors bagi pengembangan wisata syariah di Kabupaten Kediri dan pertumbuhan strategis keunggulan kompetitif wisata syariah di Kabupaten Kediri. Jenis penelitian ini adalah deskriptif kualitatif.Hasil penelitian ini menunjukkan bahwa: CSF pengembangan pariwisata di Kabupaten Kediri meliputi: budaya dari Kerajaan Joyoboyo mendominasi aspek sosial budaya Kabupaten Kediri, oleh karena itu perlu dilakukan studi yang melibatkan pemerintah daerah serta masyarakat setempat, mengingat budaya kerajaan Joyoboyo sangat lekat dengan sosial budaya. Perlu ada regulasi dari Kementerian Pariwisata tentang pengembangan wisata syariah di pemerintah daerah. Selain itu, semua destinasi wisata di Kabupaten Kediri belum memiliki sertifikasi halal. Strategi mewujudkan keunggulan daya saing pariwisata di Kabupaten Kediri, bahwa pengembangan destinasi wisata religi kunjungan ke makam pemuka agama berpotensi untuk dikembangkan wisata syariah. Untuk itu diperlukan sertifikasi halal dari MUI.

Pengaruh Pajak Daerah Dan Retribusi Terhadap Pendapatan Asli Daerah (PAD) Dan Pendapatan Daerah Kota Kediri Naning Fatmawatie
Realita: Jurnal Penelitian dan Kebudayaan Islam Vol. 13 No. 1 (2015)
Publisher : LP2M Institut Agama Islam Negeri (IAIN) Kediri

Local revenue of local government is a right that is recognized as an addition to net asset value during a givenÂ period. For that all goods and services as a result of economic activities that operate in the domestic territory,Â regardless of whether the factors of production derived from or owned by a resident of the area, is the GrossÂ Domestic Product. Local revenue is the revenue from the tax sector, retribution, the results of companiesÂ belonging to the region, the results of the wealth management separated areas, and other areas of legitimateÂ revenue. In Law No. 33 of 2004 on Financial Balance between Central and Local Government, it is stated that theÂ local revenue sources consist of regional revenue, Tax Revenue and Non-Tax.Â Under Law No. 34 of 2000 on the amendment of Law No. 18 of 1997 on local taxes and levies, what is meant byÂ local taxes are compulsory contributions made by individuals and entities to the area without a direct rewardÂ balance, which can be imposed by legislation in force, which is used to finance the implementation of localÂ government and regional development. Whereas levies are payment for certain services or granting specialÂ permits provided by the local government or for the benefit of private persons or entities.Â Local taxes and levies are one source of revenue (PAD). Local Revenue is one source of local revenue. The increasedÂ local taxes and levies are expected to increase revenue of an area, and the increased revenue is expected toÂ increase in local revenue.

Critical Success Factors Analysis Towards Development of Shariah Tourism Regency Kediri Naning Fatmawatie
Realita: Jurnal Penelitian dan Kebudayaan Islam Vol. 19 No. 2 (2021): Jurnal Realita: Jurnal Penelitian dan Kebudayaan Islam
Publisher : LP2M Institut Agama Islam Negeri (IAIN) Kediri

Pengembangan pariwisata syariah harus memenuhi persyaratan syariah, antara lain destinasi wisata, hotel atau restoran, akomodasi, transportasi, biro perjalanan, pemandu dan tempat ibadah. Critical Success Factor merupakan alat analisis dalam manajemen perusahaan yang menjadi pertimbangan penting bagi manajemen untuk mencapai visi dan misi perusahaan. Pengelolaan pengelolaan wisata syariah di daerah membutuhkan sistem pengelolaan yang profesional melalui Critical Success Factors.Tujuan dari penelitian ini adalah untuk mengetahui Critical Success Factors bagi pengembangan wisata syariah di Kabupaten Kediri dan pertumbuhan strategis keunggulan kompetitif wisata syariah di Kabupaten Kediri. Jenis penelitian ini adalah deskriptif kualitatif.Hasil penelitian ini menunjukkan bahwa: CSF pengembangan pariwisata di Kabupaten Kediri meliputi: budaya dari Kerajaan Joyoboyo mendominasi aspek sosial budaya Kabupaten Kediri, oleh karena itu perlu dilakukan studi yang melibatkan pemerintah daerah serta masyarakat setempat, mengingat budaya kerajaan Joyoboyo sangat lekat dengan sosial budaya. Perlu ada regulasi dari Kementerian Pariwisata tentang pengembangan wisata syariah di pemerintah daerah. Selain itu, semua destinasi wisata di Kabupaten Kediri belum memiliki sertifikasi halal. Strategi mewujudkan keunggulan daya saing pariwisata di Kabupaten Kediri, bahwa pengembangan destinasi wisata religi kunjungan ke makam pemuka agama berpotensi untuk dikembangkan wisata syariah. Untuk itu diperlukan sertifikasi halal dari MUI.

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 | DOI: 10.54471/muhasabatuna.v3i2.1335

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.

Tinjauan Etika Bisnis Syariah Pada Manajemen Laba Widya Sari; Naning Fatmawatie
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 2 (2023): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i2.45

This research aims to deepen understanding of the Review of Sharia Business Ethics in Profit Management. The method applied in this research is a descriptive method with a qualitative descriptive research type, which utilizes a literature study approach. The data source used in this research is secondary data. Research results show that earnings management is a controversial practice in the business world, which involves efforts to manipulate company profits for various purposes. Some managers use earnings management to maximize profits (Income Creasing) or avoid taxes (Income Decreasing). This practice goes against the principles of Sharia business ethics because it does not emphasize values such as honesty and trust. Earnings management can also harm other parties, which makes it even more controversial. In the context of Islamic business, it is important to prioritize Sharia business ethical values in all aspects of business, including profit management. This is important to ensure that business practices are carried out by Islamic principles and provide fair benefits for all parties involved.

Pengaruh Laba Akuntansi dan Aliran Kas Operasional Terhadap Nilai Perusahaan pada Perusahaan yang Terdaftar di Jakarta Islamic Index Naning Fatmawatie
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 1 No. 2 (2021)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v1i2.72

The corporate value that is reflected from share price hanging on operational cash flows future and has positive relation connected with dividend policies, recall that operating cash flows are: (a) measure all from reward; and (b) measure liquidity companies. These cases show that operational cash flows are very important to explain dividend policies, so operational cash flows that good forester from dividend policies to be compared to accounting return. Those become the main subject of this research, that is accounting return, operational cash flows, and corporate value. Populations in this research are all companies listed in Jakarta Islamic Index (JII) during the observation period 2006 to 2008 and 18 companies are selected using non-probability purposive sampling Reference Pasar modal (PRPM-Indonesian Capital Market Reference Center) Indonesia, BAPEPAM, and Pusat Dokumentasi Bisnis Indonesia(Indonesia’s Business Documentation Center), and Indonesian Securities Market Database (ISMD) PPA UNIBRAW. The result shows that accounting return and operational cash flows have influenced positives with corporate value

Analysis of Economic Potential as a Basis for Determining The Development of The City of Kediri Post Covid-19 Pandemic and Its Implications for The Sharia Economy Fatmawatie, Naning; Kurniawan, Cecep Soleh
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 1 (2024): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i1.1713

The aims of this research to analyze what economic sectors are potential and superior in Kediri City after the Covid-19 pandemic and its implications for the Sharia Economy. This research uses a quantitative descriptive approach. The data used in this research is primary data, namely data from interviews with BAPPEDA and the City Economic Section, representatives of entrepreneurs representing types of business fields, BAZNAS and the Amil Zakat Institution (LAZ). The results of this research show that 1 sector is classified as advanced and growing fast, 7 sectors are classified as fast growing, 8 sectors are advanced but under pressure and 2 sectors tend to be lagging behind. There are 7 sectors classified as superior, while the others are classified as not superior. The implication for Sharia Economics is that with a joint commitment to expand financial inclusion in the MSME sector, Islamic financial institutions play a real role in developing MSMEs. Advanced MSMEs will of course lead to the presence of social funds that are typical of the sharia economic system, namely zakat, infaq and shadaqah. Where the management of social funds is carried out by BAZNAS and LAZ and distributed to poor and underprivileged communities.

TRANSFORMASI EKONOMI KREATIF: KONTRIBUSI FEBI MART DALAM MENUMBUHKAN JIWA ENTREPRENEUR MAHASISWA IAIN KEDIRI Naning Fatmawatie; Andriani; Widya Ratna Sari; Dewi Fatmala Putri; Faricha Lita Nabbila; Mumtaza Alfahdy; Ikhsan Andi Syahputra
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 2 No. 3 (2024): Mei : Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v2i3.1628

FEBI MART functions as a strategic platform designed to encourage students to be active in entrepreneurial activities, as well as being a catalyst for creative economic growth in the campus environment. The focus of this research is how to transform the creative economy: Febi Mart's contribution to fostering the entrepreneurial spirit of IAIN Kediri students. This research was conducted using the focus group discussion (FGD) method and a focused open-ended interview type. The research findings show that FEBI MART contributes significantly to fostering an entrepreneurial spirit among FEBI IAIN Kediri students, through providing a platform for product marketing, assistance with halal certification, and participation in business competitions. This is the right step in supporting the transformation of students' creative economy. However, in reality, there are several challenges that need to be overcome, such as low product creativity and innovation, poor packaging quality, and the use of unofficial halal logos. Increased product oversight, packaging quality training, and encouragement to obtain official halal certification will be critical to ensuring the sustainability and success of this program.

Influence of Cash Flow and Net Profit on Stock Price Fatmawatie, Naning
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 3 No. 1 (2023)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v3i1.197

The value of the company will be reflected in its share price, so the stock price can be said to be a measure of the company's success. In addition, it can also be seen through the condition of profits and cash flow turnover. The better the company's performance, the share price will increase, so it is natural for issuers to maintain their share prices because they reflect the actual condition of the company. This study aims to analyze the effect of operating cash flow, investment cash flow, funding cash flow, and net income on stock prices. This type of research is quantitative associative. The population in this study is the financial statements of the company Kalbe Farma Tbk. the 2013-2020 period, while the samples taken are all financial reports at the company Kalbe Farma Tbk. period 2013-2020 and the sampling was taken through a saturated sample (non-purposive sampling). The results of this study indicate that partially and simultaneously the variables of operating cash flow, investment cash flow, funding cash flow, and net income do not affect stock prices. This study does not support the theory put forward by Wetson and Bridgham, that the higher the earnings per share provided by the company, the higher the return. Harga saham adalah salah satu ukuran keberhasilan perusahaan karena merupakan cerminan dari nilai perusahaan. Selain harga saham, keberhasilan juga dapat dilihat melalui kondisi laba dan perputaran arus kas. Semakin baik kinerja perusahaan, maka harga saham akan meningkat. Penelitian ini bertujuan untuk menganalisis pengaruh arus kas operasi, arus kas investasi, arus kas pendanaan, dan laba bersih terhadap harga saham. Jenis penelitian ini adalah kuantitatif-asosiatif. Populasi dalam penelitian ini adalah laporan keuangan perusahaan Kalbe Farma Tbk. periode 2013-2020, sedangkan sampel yang diambil adalah seluruh laporan keuangan perusahaan Kalbe Farma Tbk. periode 2013-2020 dan pengambilan sampel diambil melalui sampel jenuh (non-purposive sampling). Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan variabel arus kas operasi, arus kas investasi, arus kas pendanaan, dan laba bersih tidak mempengaruhi harga saham. Penelitian ini tidak mendukung teori yang dikemukakan oleh Wetson dan Bridgham, bahwa semakin tinggi laba per saham yang diberikan oleh perusahaan, semakin tinggi pengembaliannya.

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