Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Signifikan : Jurnal Ilmu Ekonomi Among Makarti Jurnal Al-Qardh
Anim Rahmayati
IAIN Surakarta
Religion Humanities Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Shariah Bond as Financial Instrument For Local Government Anim Rahmayati
Signifikan: Jurnal Ilmu Ekonomi Vol 5, No 1 (2016)
Publisher : Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.631 KB) | DOI: 10.15408/sjie.v5i1.3126

Abstract

This study aims to analyse the potential of sharia bonds in the region as an alternative to local financing. This research is a kind of literary descriptive qualitative research using SWOT analysis. The results of this study indicate that in the area of sharia bonds is an alternative worth considering regional funding compared to other funding. Support policy, very large financing needs for region infrastructure development, the market potential in the area of sharia bonds is an opportunity for local governments in Indonesia to immediately issue sharia bonds in the area.DOI:  10.15408/sjie.v5i1.3126
Sustainability Balanced Scorecard: an Alternative to Apply Legitimacy Theory Imanda Firmantyas Putri Pertiwi; Isnaini Nur Hidayati; Sayekti Endah Retno Meilani; Anim Rahmayati
AL-QARDH Vol 4, No 1 (2019): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.296 KB) | DOI: 10.23971/jaq.v4i1.1379

Abstract

Purposes. Sustainability Balanced Scorecard (SBSC) is the development of balanced scorecard as a comprehensive company performance appraisal method, which the assessment focus on financial perspective, customer, internal business processes, growth and learning as well as the social and environmental perspective as an effort of sustainability. This sustainability effort is in line with the legitimacy theory, which states that the company should be run in accordance with the prevailing norms of the place where the company is located. Madukismo Sugar Company (PG. Madukismo) is a company that has potential environmental destruction is the subject of this research. This research is intended to provide an overview of PG Madukismo's performance evaluation using the SBSC method, whether it is able to explain the legitimacy theory.Method. The case study with a descriptive qualitative method by triangulation system becomes a method of this research development.Findings. Outlined, the performance of PG Madukismo shows good results, the financial perspective shows some improvement, profit has increased, as well as efficiency. The customer's perspective also shows satisfactory performance, the high level of customer retention and the minimum level of complaints is enough to explain. The internal business process perspective results are also satisfactory, innovation on production, sales and after-sales processes are considered good. A less encouraging perspective is the perspective of growth and learning, even though employee retention is good but the amount of employee training actually shows a downward trend. Last but not least, is a social and environmental perspective. The results obtained were quite surprising, although in 2016 the news about Madukismo waste management was less pleasant, in 2018 Madukismo was able to improve its waste management and get a positive response from surrounding communities who said that the stench from Madukismo waste continued to decrease.Implication. This research gives insight and detail of how to assess a company using five perspectives of SBSC to prove that legitimacy theory can be applied and bringing the hope of sustainable business.Keyword: Sustainability Balanced Scorecard, green accounting, social and environmental, PG.Madukismo
DETERMINAN PENCEGAHAN FRAUD PENGELOLAAN KEUANGAN DESA Dwi Rahayu; Anim Rahmayati; Devi Narulitasari
Among Makarti Vol 11, No 2 (2018): AMONG MAKARTI
Publisher : Among Makarti, STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v11i2.170

Abstract

AbstractThis study aims to determine the fraud prevention determinants of village financial management. Based on the results of the analysis and discussion, it is known that the competence of village government officials influences fraud prevention but the internal control system does not affect the prevention of fraud in village financial management in the village government of Polanharjo. This is due to the fact that there are still some village governments that have not yet separated their authority and duties because of the limited number of human resources. This research is a quantitative study using a questionnaire as a tool to obtain data. The population in this study were 18 villages in Polanharjo sub-district with a sample of 54 village government employees obtained by purposive sampling method. Keywords : fraud, kompetensi aparatur pemerintah desa, sistem pengendalian internal
Co-Authors Devi Narulitasari Dwi Rahayu Imanda Firmantyas Putri Pertiwi Isnaini Nur Hidayati