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All Journal Jurnal Bisnis dan Ekonomi EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ilmiah Raflesia Akuntansi
Dista Amalia Arifah
Universitas Islam Sultan Agung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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KASUS CYBERCRIME DI INDONESIA Dista Amalia Arifah
Jurnal Bisnis dan Ekonomi Vol 18 No 2 (2011): VOL. 18 NO. 2 SEPTEMBER 2011
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

At the beginning was found, Computer is a huge machine with limited ability, but in recent years after manyupgrade and update Computer become a popular machine which many ability, men become amused and addictwith It. Moreover when internet was invented, Computer development going rapidly than years. There are somuch Internet advantage,otherwise threatened by danger, Crime over Internet or known with Cybercrime, whichare take many form through; virus, denial of service etc. Damage caused by Cybercrime was uncountableanymore but specific law related to Cybercrime in Indonesia wasn’t ready yet. Any article found in inner partand outer part of Indonesian Criminal Code (KUHP) can be used to the crime related computer or Internet butnot to all kinds. The barrier of Cybercrime investigation process connect to the rules, law officer ability,evidence and supporting facilities. Some problem solving to overcome Cybercrime investigation should be takenlike: completing Cybercrime rules, hold Cybercrime training continuosly for law officer and build specificCybercrime investigation division also campaign Cybercrime prevention widely among citizen.Key words : computer, Internet, Cybercrime, Hacker, law action
Good Corporate Governance terhadap Biaya Ekuitas dan Biaya Hutang Dista Amalia Arifah; Vita Eva Liana
Jurnal Bisnis dan Ekonomi Vol 25 No 1 (2018): VOL. 25 NO. 1 EDISI MARET 2018
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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The purpose of this research was to determined the impact of good corporate governance on cost of equity and cost of debt. Corporate governance perception index (CGPI), family ownership, institutional ownership, and independent commissioner as Corporate Governance proxied. Population in this research was The Indonesian Stock Exchange (BEI) listed companies and joined The Indonesian Institute for Corporate Governance (IICG) in 2011-2013. Purposive sampling was used as sampling technique and obtained 63 samples of the company. Multiple linear regression was used as technical analysis. The result showed that Corporate Governance perception index and independent commissionerdid not affect significantly on cost of equity. While family ownership and institutional ownership had negatively significant with cost of equity. Other result noted that corporate governance perception index, family ownership, institutional ownership and independent commissionerdid not significantly with cost of debt
PERAN INTEGRASI ETIKA KERJA ISLAM DALAM INTELLECTUAL CAPITAL UNTUK PENINGKATAN KINERJA UMKM Dista Amalia Arifah; Abdul Hakim; Norazamina Mohamed
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.333 KB) | DOI: 10.34308/eqien.v11i1.767

Abstract

Companies with excellent Intellectual Capital can be more competitive in the current business era if the companies are well managed. It is also applicable for Small and Medium Enterprises (SMEs). Islamic work ethics integration toward Intellectual Capital is expected to optimize the company performance further. This study aimed to explore and discuss the effect of Islamic work ethics integration in Intellectual Capital, consisting of human capital, structural capital, organizational capital, spiritual capital, and technological capital, toward SME performance improvement. The populations of this study were SMEs in Central Java. This study used purposive sampling as the sampling technique. Based on the data processing results, it obtained 300 sample data. The results showed that human capital does not affect SMEs' performance. Thus the hypotheses were rejected. The existing SMEs do not explore Intellectual Capital as a competitive advantage. As a result, the integration of Islamic work ethics in human capital does not improve performance. On the other hand, structural capital, organizational capital, spiritual capital, and technological capital impact SMEs' performance, so four hypotheses were accepted.
Implementasi Teknologi Blockchain Dalam Akuntansi Digital UMKM: Systematic Literature Review Nurul Hidayah, Laily; Dista Amalia Arifah
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.921

Abstract

Abstract: This study discusses the implementation of blockchain technology in digital accounting for Micro, Small, and Medium Enterprises (MSMEs). MSMEs have a strategic role in the Indonesian economy and contribute significantly to Gross Domestic Product (GDP). A systematic literature review is used to obtain a comprehensive picture of the potential and challenges of blockchain technology in the context of digital accounting. This study collected and analyzed 22 selected relevant articles, using a research protocol that included inclusion and exclusion criteria. The Systematic Literature Review (SLR) method was used in this study, which included the planning, implementation, and reporting stages systematically to ensure data quality and relevance. The results of this study indicate that blockchain technology can improve efficiency, effectiveness, transparency, and security in MSME financial management. Blockchain technology can also support better decision-making and reduce operational costs. However, this study has limitations, especially related to the geographical scope that only focuses on Indonesian MSMEs and the availability of literature is still limited. Therefore, suggestions for future research emphasize the importance of broader empirical studies, involving various types of MSMEs and different geographical contexts. This suggestion also emphasizes the importance of analyzing the readiness of technological infrastructure and specific education and training needs for MSME actors. Blockchain technology has significant potential to revolutionize digital accounting in MSMEs. However, the implementation of this technology requires a holistic approach that considers technological, social, and policy aspects to achieve optimal success. Keywords: Blockchain, Digital Accounting, MSMEs, Technology Implementation, Financial Efficiency.
Co-Authors Abdul Hakim Norazamina Mohamed Nurul Hidayah, Laily Vita Eva Liana