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All Journal Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jati: Jurnal Akuntansi Terapan Indonesia Sosio Dialektika Jurnal Ilmiah Edunomika (JIE) Eksos Jurnal J-PEMAS Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnalku Jurnal Manajemen dan Pemasaran Jasa JOEL: Journal of Educational and Language Research JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Mount Hope Global Economic Journal Jurnal Studi Akuntansi Pajak Keuangan
Ayunda Putri Nilasari
Fakultas Ekonomi, Universitas Tidar
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Modal Usaha, Pelatihan Usaha Dan Pendapatan Terhadap Kesejahteraan Mustahik Di BAZNAS Se-Eks Karesidenan Kedu Edho Soekarno Putra; Nuwun Priyono; Ayunda Putri Nilasari
Jurnalku Vol 3 No 3 (2023)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v3i3.498

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh modal usaha, pelatihan usaha, dan pendapatan terhadap kesejahteraan mustahik di Badan Amil Zakat Nasional (BAZNAS) Se-Eks Karesidenan Kedu. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei dan teknik pengumpulan data melalui kuesioner. Sampel penelitian menggunakan metode area sampling setiap wilayah terdapat 10 sampel dengan jumlah responden sebanyak 60 mustahik yang mendapatkan zakat modal usaha dan pelatihan usaha. Analisis data dilakukan dengan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa modal usaha, pelatihan usaha, dan pendapatan secara signifikan berpengaruh positif terhadap kesejahteraan mustahik di BAZNAS se-Eks Karesidenan Kedu. Temuan ini memiliki peran penting bagi BAZNAS dalam merancang dan mengimplementasikan program-program yang berfokus pada peningkatan modal usaha dan pelatihan usaha bagi mustahik dengan mengetahui efektif atau tidaknya program tersebut. Selain itu, penting juga untuk meningkatkan pendapatan mustahik melalui berbagai upaya yang sesuai dengan potensi dan kebutuhan mereka.
IMPLEMENTASI PEMBIAYAAN KEPEMILIKAN EMAS DENGAN AKAD MURABAHAH PADA PRODUK SOLUSI EMAS HIJRAH DI BANK MUAMALAT KCP MAGELANG Baihaqi Yahya; Chaidir Iswanaji; Ayunda Putri Nilasari
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 1 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i1.690

Abstract

Bank Muamalat is a sharia-based bank in Indonesia, which has various financing products. Oneof the financing products available at Bank Muamalat is the Solusi Emas Hijrah (SOLEH) financing. Bank Muamalat creates opportunities for people who want to invest or own gold, in addition to its easy requirements, the financing is also free from usury. The research method applied in this study is a qualitative approach, with data collection techniques that include interviews, observations, and documentation. This financing procedure goes through several stages, including submission, feasibility analysis, agreement, disbursement of funds, and installment payment mechanisms by customers. However, behind that, there are obstacles such as late payments, which can affect the smoothness of transactions, due to a lack of understanding. This study is expected to provide useful insights for Islamic banking institutions in optimizing the implementation of the Murabahah agreement on gold financing products
PERLAKUAN AUDIT PIUTANG USAHA DALAM MENGIDENTIFIKASI RISIKO PIUTANG TAK TERTAGIH PADA PT GOP OLEH KAP BUDIANDRU & REKAN CABANG SEMARANG Athaya Anggun Luthfia; Ayunda Putri Nilasari
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 2 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i2.694

Abstract

Accounts receivable is a part of current assets that appears on the balance sheet and is a key element in a company’s financial statements. Accounts receivable arises when goods or services are sold on credit. Effective management of accounts receivable is crucial for the sustainability and financial health of a company, as uncollectible receivables can affect liquidity and profitability. This study discusses the process of auditing accounts receivable, starting from engagement, planning, execution of testing, to the reporting of audit results. The method used by the author is qualitative descriptive with data obtained through interviews, documentation, and observation. The results of the audit indicate the existence of uncollectible receivables for three years in the audited company, highlighting the importance of good receivables management and the implementation of effective write-off policies for bad debts.
Integration of the balanced scorecard framework and analytical hierarchical procedure to determine the performance assessment model of public sector organizations Ayunda Putri Nilasari; Retnosari Retnosari; Diah Agustina Prihastiwi; Yulida Army Nurcahya
Jurnal Manajemen dan Pemasaran Jasa Vol. 16 No. 1 (2023): Maret
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmpj.v16i1.15389

Abstract

Measurement of organizational performance is a complex problem because of the many factors that affect performance. In addition, each organization must have different contingency conditions and managerial priorities that are not the same and can even conflict with each other. This research is exploratory, which aims to develop a performance measurement model in government organizations that have the main function of serving the community. The preparation of performance measurement models in public organizations using the Balanced Scorecard (BSC) and Analytic Hierarchy Process (AHP) framework. The data used in this study are qualitative and quantitative data obtained through interviews, focus group discussions (FGD), and questionnaire instruments. The sample of this research is the employees of Mertoyudan District, Bandongan District, Salaman District, and Tempuran District. The object of research is asked to sort the performance measures that have been compiled from the most relevant to the least relevant. The results of the analysis were then analyzed using SEM. From the results of the study it can be concluded that the performance measurement at the Magelang district office using the Balanced Scorecard Method and weighting with Analytical Hierarchy Processes (AHP) overall, the competence at the Magelang district office is quite good. and from all perspectives measured, the customer perspective has the largest weighting is 0.483, the second is 0.272, the third is the internal business process perspective is 0.157 and the last is growth and learning 0.088.
ANALISIS EFEKTIVITAS RETRIBUSI DAN PAJAK DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN MAGELANG TAHUN 2016-2019 Kintan Arvina Damayanti; Ayunda Putri Nilasari
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 6 (2022): November 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i6.311

Abstract

The objective of this study to investigate and assess the efficacy of local taxes and punishments in boosting the Regional Original Income (PAD) in Magelang Regency. This descriptive study takes a quantitative approach to research, therefore it is a quantitative study. We make use of secondary data that includes information on plans/targets as well as actual local tax revenues, regional levies, and Regional Original Income (PAD). In addition to primary data, secondary data collected by BPPKAD Magelang Regency was used in this study. This is accomplished by measuring and analyzing the efficacy of local and regional taxes on Regional Original Income (PAD). Magelang Regency's local taxes, regional levies, and regional original income (PAD) are the primary focus of this analysis. This research shows that the regional tax share of regional original income (PAD) is, on average, 111.63 percent efficient, making regional taxes very efficient according to the criteria used to classify regional tax efficiency. The regional levy component on Regional Original Income (PAD) has an efficiency of, on average, 78.76% between 2016 and 2019, according to the classification of regional levy effectiveness criteria.
ANALISIS IMPLEMENTASI PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN Uswatun Khasanah; Ayunda Putri Nilasari
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 1 (2023): January 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i1.381

Abstract

Financial Report is a form of accountability for state/regional financial management during a period. If the report provided is correct and in accordance with accounting principles, the report can be called qualified. This research was conducted with the aim of reviewing whether government accounting standards have an effect on the resulting financial reports. This research used the literature review method or is called a literature study. This method was carried out by researching, reviewing, describing, and also identifying existing research. The data used in this study was secondary data derived from national scientific articles sourced from Google Scholar. The results of this study indicate that government accounting standards have an effect on the resulting financial reports.
ANALISIS PENERAPAN AKAD MURABAHAH PADA PEMBIAYAAN KREDIT USAHA RAKYAT (KUR) DI BANK SYARIAH INDONESIA KC PATI SUDIRMAN Riska Istiyani; Ayunda Putri Nilasari
Mount Hope Economic Global Journal Vol. 3 No. 2 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v3i2.708

Abstract

This study aims to determine how the implementation of the murabahah contract in KUR financing at BSI KC Pati Sudirman. This study uses a qualitative approach by conducting a comprehensive data analysis on a problem. The sources of this study are primary data and secondary data obtained from interviews, observations, and documentation. The results of the study that have been conducted indicate that the implementation of the murabahah contract in KUR financing at BSI KC Pati Sudirman is carried out with two contracts, namely the wakalah contract first, after carrying out the wakalah contract then carrying out the murabahah contract. This study shows that the implementation of KUR financing through the murabahah contract at Bank Syariah KC Pati Sudirman is in accordance with the DSN MUI Fatwa No. 04 / DSN-MUI / IV / 2000 concerning the Murabahah Contract, where the bank as a provider of funds then gives trust to customers to buy goods according to their wishes.
Co-Authors Athaya Anggun Luthfia Baihaqi Yahya Dhiah Novita Diah Agustina Prihastiwi Edho Soekarno Putra Erni Puji Astutik Hadi Sasana Iswanaji, Chaidir Kintan Arvina Damayanti Lia Rosita Nuwun Priyono Retnosari Retnosari Retnosari Retsa Retno Riska Istiyani Risma Wira Bharata Rizky Puspita Dewi Rohmad Abidin Shinta Wahyu Ningrum Sudati Nur Sarfiah Supanji Setyawan Uswatun Khasanah Yulida Army Nurcahya Yulida Army Nurcahya