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All Journal Jurnal Ilmiah Telaah Manajemen Indonesian Journal of Economics and Bussiness Jurnal Kajian Gender Jurnal Telaah dan Riset Akuntansi Jurnal ASET (Akuntansi Riset) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Akbis: Media Riset Akuntansi dan Bisnis International Journal of Economics Development Research (IJEDR) Jurnal Riset Akuntansi Journal of International Conference Proceedings Jurnal Pengabdian Masyarakat Bhinneka Bandung Conference Series: Accountancy Kajian Akuntansi Journal of Management and Innovation Entrepreneurship (JMIE) Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Jurnal Balireso: Jurnal Pengabdian pada Masyarakat
Sri Fadilah
Prodi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Islam Bandung, Indonesia.
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pengaruh Financial Distress terhadap Integritas Laporan Keuangan pada Perusahaan Pertambangan Sub Sektor Batubara yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Nafila Azzahra; Sri Fadilah; Irena Paramita Pramono
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.11637

Abstract

Abstract. This study aims to determine the effect of financial distress on the integrity of financial statements in coal sub-sector mining companies listed on the Indonesia Stock Exchange in 2017-2021. The objects in this study are financial distress and integrity of financial statements, while the subjects in this study are coal sub-sector mining companies listed on the Indonesia Stock Exchange in 2017-2021. The method used in this research is correlational research with a quantitative approach. The population in this study were coal mining companies listed on the Indonesia Stock Exchange in 2017-2021, totaling 40 companies. While the sampling technique used in this study was non-probability sampling with purposive sampling method, so that the number of samples in this study amounted to 8 companies. The data analysis used in this study is multiple linear regression analysis at a significance level of 5%. The program used in analyzing data uses Eviews 12 software. Based on the research results on partial hypothesis testing or t test, it explains that financial distress affects the integrity of financial statements. The effect related to the coefficient of determination test shows that the magnitude of the influence of financial distress in contributing to the integrity of financial statements is 23.28%. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh financial distress terhadap integritas laporan keuangan pada perusahaan pertambangan sub sektor batubara yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Objek dalam penelitian ini adalah financial distress dan integritas laporan keuangan, sedangkan subjek dalam penelitian ini adalah perusahaan pertambangan sub sektor batubara yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Metode yang digunakan dalam penelitian ini adalah penelitian korelasional dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan pertambangan batubara yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 yang berjumlah 40 perusahaan. Sedangkan teknik penentuan sampel yang digunakan dalam penelitian ini adalah non probability sampling dengan metode purposive sampling, sehingga jumlah sampel dalam penelitian ini berjumlah 8 perusahaan. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda pada taraf signifikansi sebesar 5%. Program yang digunakan dalam menganalisis data menggunakan software Eviews 12. Berdasarkan hasil penelitian pada uji hipotesis secara parsial atau uji t menjelaskan bahwa financial distress berpengaruh terhadap integritas laporan keuangan. Adapun pengaruh terkait dengan uji koefisien determinasi menunjukkan bahwa besarnya pengaruh financial distress dalam memberikan kontribusi pengaruh terhadap integritas laporan keuangan sebesar 23,28%.
Kualitas Laporan Keuangan: Transparansi dan Pengungkapan (Systematic Literature Review) Safira Aliya Widyaningrum; Sri Fadilah
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.11854

Abstract

Abstract. This study aims to determine the quality of financial statements seen through transparency and disclosure. The object studied in this study is the quality of fifinancial statements. The method used in this study is systematic literature review, which is a review that unites, synthesizes, or criticizes one or more literature in order to give an overall impression of the level, nature, and quality of evidence related to the research question to focus the gap between what is known and what needs to be known. Which uses a qualitative approach. This study uses journals as a reference for data, namely as many as 12 journals in the 2015-2023 time frame. This study used the covidence application to assist in researchers sorting out the journals to be used. Based on the results of existing research, the quality of financial statements itself has a close relationship with transparency and disclosure, this happens because the lower the transparency and disclosure of a company, the lower the quality of financial statements. Abstrak. Penelitian ini bertujuan untuk mengetahui kualitas laporan keuangan yang dilihat melalui transparansi dan pengungkapan. Objek yang diteliti dalam penelitian ini adalah kualitas laporan keuangan. Metode yang digunakan didalam penelitian ini adalah systematic literature review yaitu tinjauan yang menyatukan, mensintesisi, ataupun mengkritik satu atau lebih literatur demi memberi kesan keseluruhan akan tingkat, sifat, dan kualitas bukti yang berkaitan dengan pertanyaan penelitian untuk memfokuskan kesenjangan antara apa yang diketahui dan apa yang perlu diketahui. Yang menggunakan pendekatan kualitatif. Penelitian ini menggunakan jurnal sebagai acuan data yaitu sebanyak 12 jurnal pada rentang waktu 2015-2023. Penelitian ini menggunakan aplikasi covidence untuk membantu dalam peneliti memilah jurnal yang akan digunakan. Berdasarkan hasil penelitian yang ada yaitu kualitas laporan keuangan sendiri memiliki kaitan yang erat dengan transparansi dan pengungkapan, ini terjadi karena semakin rendah transparansi dan pengungkapan suatu perusahaan, maka semakin rendah juga kualitas yang dimiliki laporan keuangan.
Pengaruh Islamicity Performance Index (IPI) terhadap Kinerja Keuangan Bank Umum Syariah Tahun 2018-2022 Intan Nazmi Nurfajri; Sri Fadilah
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.11939

Abstract

Abstract. This research is based on the phenomenon that occurred in Sharia Commercial Bank companies registered with the Financial Services Authority, which experienced a fairly large decline in financial performance. This research aims to determine the effect of the Islamicity Performance Index (IPI) which is proxied by the Zakat Performance Ratio (ZPR) on financial performance. This research was conducted on Sharia Commercial Bank companies registered with the Financial Services Authority (OJK) in 2018-2022. With the purposive sampling technique, a sample size of 8 banks was obtained. The research method used is a verification method with a quantitative approach. The data source used is secondary data obtained from the official website of each Sharia Commercial Bank. Hypothesis testing in this research uses multiple linear regression analysis. The proposed hypothesis was tested using Eviews 12. The research results showed that the Islamicity Performance Index (IPI), which was proxied by the Zakat Performance Ratio (ZPR), had an effect on financial performance. Abstrak. Penelitian ini didasarkan pada fenomena yang terjadi pada perusahaan Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan, dimana mengalami penurunan kinerja keuangan yang cukup besar. Penelitian ini bertujuan untuk mengetahui pengaruh Islamicity Performance Index (IPI) yang diproksikan Zakat Performance Ratio (ZPR) terhadap kinerja keuangan. Penelitian ini dilakukan pada perusahaan Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) tahun 2018-2022. Dengan teknik pengambilan sampel Purposive sampling diperoleh sampel jumlah sampel 8 Bank. Metode penelitian yang digunakan adalah metode verifikatif dengan pendekatan kuantitatif. Sumber data yang digunakan adalah data sekunder yang diperoleh dari situs resmi masing-masing Bank Umum Syariah. Pengujian hipotesis dalam penelitian ini menggunakan analisis linier regresi berganda. Hipotesis yang diajukan, diuji menggunakan Eviews 12. Hasil penelitian menunjukkan bahwa Islamicity Performance Index (IPI) yang diproksikan Zakat Performance Ratio (ZPR) berpengaruh terhadap kinerja keuangan.
Pengaruh Akuntabilitas dan Alokasi Dana Desa terhadap Pengelolaan Keuangan Dana Desa Terkait dengan UU No 6 Tahun 2014 Fitri Habibah; Fadilah, Sri
Bandung Conference Series: Accountancy Vol. 4 No. 2 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i2.12556

Abstract

Abstract. A village is a community unit that has certain territorial boundaries and has the authority to regulate and manage the interests of the local community based on local origins and customs recognized by the state. all village rights and obligations that can be valued in money as well as everything in the form of money and goods related to the implementation of village rights and obligations, apart from that village finances must be managed based on transparent, accountable, participatory principles, and carried out in an orderly and budgetary manner . In this research, to answer the hypothesis regarding the influence of accountability and allocation of village funds on the financial management of village funds in this research, the research method used is a descriptive and verification research method with a quantitative approach. This research used a sample of 50 respondents. The research results show that there is an influence of accountability and village fund allocation on the financial management of village funds. The magnitude of the influence of accountability and allocation of village funds on financial management of village funds is 34.7%. Based on the research results described previously, the author concludes that: 1. Accountability influences Village Fund Financial Management. 2. Village Fund Allocation influences Village Fund Financial Management. Abstrak. Desa merupakan kesatuan masyarakat yang memiliki batas wilayah tertentu dan memiliki kewenangan untuk mengatur dan mengurus kepentingan masyarakat setempat berdasarkan asal-usul dan adat istiadat setempat yang diakui oleh negara. semua hak dan kewajiban desa yang dapat dinilai dengan uang serta segala sesuatu berupa uang dan barang yang berhubungan dengan pelaksanaan hak dan kewajiban desa, selain itu keuangan desa tersebut harus dikelola berdasarkan asas-asas transparan, akuntabel, partisipatif, serta dilakukan dengan tertib dan disiplin anggaran. Dalam penelitian ini untuk menjawab hipotesis mengenai pengaruh akuntabilitas dan alokasi dana desa terhadap pengelolaan keuangan dana desa dalam penelitian ini metode penelitian yang digunakan adalah metode penelitian deskriptif dan verifikatif dengan pendekatan kuantitatif. Penelitian ini menggunakan sampel berjumlah 50 responden. Hasil penelitian menunjukan bahwa terdapat pengaruh dari akuntabilitas dan alokasi dana desa terhadap pengelolaan keuangan dana desa. Besarnya pengaruh akuntabilitas dan alokasi dana desa terhadap pengelolaan keuangan dana desa adalah sebesar 34,7%. berdasarkan hasil penelitian yang telah diuraikan sebelumnya, maka penulis menyimpulkan bahwa : 1. Akuntabilitas berpengaruh terhadap Pengelolaan Keuangan Dana Desa. 2. Alokasi Dana Desa berpengaruh terhadap Pengelolaan Keuangan Dana Desa.
Pengaruh Religiusitas, Modernisasi, Pengetahuan Perpajakan Terhadap Kepatuhan Pajak dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening Mardini, Riyang; Fadilah, Sri
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i2.8517

Abstract

Final PPH tax is one of the tax burdens that UMKM must pay to the government. The city of Bandung has the UMKM sector with the largest food and beverage sector in terms of tax revenue. This makes researchers want to examine the factors that influence tax compliance in UMKM in the food and beverage sector in the city of Bandung. Researchers used religiosity, modernization of the tax system, and taxpayer knowledge as independent variables, taxpayer compliance as the dependent variable, and taxpayer awareness as an intervening variable. The aim of this research is to determine the direct and indirect influence of variables that influence tax compliance. The research population is UMKM taxpayers. The data collection technique used is primary data with a questionnaire. The research approach used is a quantitative method, using multiple linear regression analysis using path analysis. The research results show that religiosity, modernization of the tax system, and taxpayer knowledge influence taxpayer compliance directly or through taxpayer awareness.
ANALISIS PSAK NO 109 TERHADAP PELAPORAN KEUANGAN AKUNTANSI ZAKAT, INFAK DAN SEDEKAH PADA BAZNAS PROVINSI JAWA BARAT Yuni Fitria Agung; Nunung Nurhayati; Sri Fadilah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.659 KB) | DOI: 10.32670/fairvalue.v4i6.1099

Abstract

The purpose of this study was to determine whether the accounting treatment for zakat, infaq and alms in West Java Province BAZNAS is in accordance with PSKA No. PSAK No. 109 concerning zakat accounting. The method used is a descriptive approach and the type of data used is qualitative. The results of this study conclude that BAZNAS West Java Province has implemented the use of PSAK No. 109 concerning zakat, infaq and alms accounting which aims to regulate the recognition, measurement, presentation and disclosure of zakat, infaq and alms transactions.
IMPLEMENTATION OF SUPPLY CHAIN MANAGEMENT IN IMPROVING CUSTOMER SATISFACTION (CASE STUDY AT PT SIDO MUNCUL TBK) Fadilah, Sri; Mardiansyah, Dian; Rofiah, Azmiyati; Irmayati, Annisa
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 1 No. 4 (2024): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jmie.v1i4.1042

Abstract

The purpose of this research is to determine the implementation of Supply Chain Management (SCM) in improving customer satisfaction. Supply Chain Management is a management method that involves the integration of business processes among networks related to suppliers, manufacturers, distribution centers, and retailers. Customer satisfaction is the overall attitude shown by consumers towards goods and services after they have obtained and used them, and it represents the difference between what consumers expect and the situation provided by the company. The method used is a case study because the targeted company has already implemented Supply Chain Management in its operations. Data collection techniques include interviews and documentation. The results of this research prove that the proper implementation of Supply Chain Management by the company has an impact on customer satisfaction. Keywords: Supply Chain Management (SCM), Customer Satisfaction, Management Accounting, Production Management
THE RELATIONSHIP BETWEEN THE IMPLEMENTATION OF QUALITY COSTS AND EFFORTS TO IMPROVE PRODUCT QUALITY (A CASE STUDY AT PT INDUSTRI JAMU DAN FARMASI SIDO MUNCUL TBK) Fadilah, Sri; Meilia, Najwa; Lisdayani, Nopi
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 1 No. 4 (2024): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jmie.v1i4.1048

Abstract

The use of herbal medicine products has seen a decline in trust due to a lack of scientific evidence proving their effectiveness, perceptions of unsafe or unhygienic ingredients, and the negative stigma that views herbal medicine as an outdated form of treatment. However, herbal medicine is believed to have fewer side effects due to the use of natural ingredients passed down through generations. Despite this, many herbal products with chemical ingredients and easily accessible imported herbal products negatively impact the development of traditional herbal medicines, especially in small-scale industries that lack standardization in line with Good Traditional Medicine Manufacturing Practices. Quality costs are the expenses incurred to perform all activities related to the development of product quality. These costs include prevention, appraisal, internal failure, and external failure costs. Quality costs serve as an indicator of product quality success and competitive advantage. PT Industri Jamu dan Farmasi Sido Muncul, the largest herbal medicine producer in Indonesia, strives to improve product quality through consistent supervision and quality enhancement. This study employs a case study method to analyze the relationship between the implementation of quality costs and efforts to improve product quality at PT Sido Muncul. The findings indicate that effective quality cost control contributes to product quality improvement, reduces defective products, lowers costs, and increases profits. Sido Muncul emphasizes the use of science, technology, and research to create high-quality products. Thus, significant investments in product quality improvement provide the company with a competitive advantage, enabling it to maintain and increase its market share. Keywords: Cost Concept, Product Quality, Quality Costs
Response of Zakat Institutions to Financial Technology as a Strategy in Optimizing Zakat Collection Fadilah, Sri; Rosdiana, Yuni; Sundaya, Yuhka; Maemunah, Mey; Fitriah, Epi; Lestari, Rini; Hartanto, Rudy
Journal of International Conference Proceedings Vol 6, No 2 (2023): 2023 ICPM Bandung Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i2.2363

Abstract

The realization of the large potential of zakat funds is not maximum and has become the background of this research. This shows that the optimization of zakat collection is still low. Many factors have caused this, including the adaptation and implementation of digital zakat, especially financial technology (fintech). The purpose of this research is to determine the use of financial technology in a zakat institution, especially to optimize the collection of ZIS funds. There are still many obstacles to the utilization of digital zakat for zakat institutions. On the other hand, there are many benefits from the adaptation and implementation of digital zakat, especially fintech, including strengthening zakat governance, optimizing zakat collection and others. For this reason, it is very important to examine the response of zakat institutions to financial technology to optimize zakat collection. The research method used is a case study method with a descriptive analysis research approach at BAZNAS Jawa Barat. Data collection techniques: documentation and interviews. The results show that the implementation of fintech at BAZNAS Jawa Barat is essential due to the rapid technological changes and the Covid 19 pandemic in 2020. Its effectiveness is very good that affects on the increase of  ZIS fundraising from 2018 to 2021.
The Effect of Knowledge, Behavior, Religiousness on the Performance of Baitul Maal wa Tamwil Mohamad Nawawi; Sri Fadilah; Nurleli Nurleli
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 3 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.5753

Abstract

This research aims to investigate the influence of knowledge, behavior, and religiosity on the implementation of Sharia accounting and the performance of Islamic Cooperatives (BMT) in Purwakarta and Karawang Districts. The study involved 144 board members from 26 BMTs located in the two districts. The research method used was quantitative analysis with Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis. The results of the study showed significant and consistent findings with the research hypotheses. Firstly, knowledge has a significant impact on the performance of BMTs. This means that the higher the level of knowledge of BMT board members about Sharia accounting, the better the performance of the BMT. Secondly, behavior also has a significant influence on the performance of BMTs. This indicates that the more positive the behavior of board members in implementing Sharia accounting, the higher the performance of the BMT. Thirdly, religiosity also has a significant impact on the performance of BMTs. The study shows that the higher the level of religiosity of BMT board members, the better the performance of the BMT. The results of this research have impact on BMTs in improving their performance. BMT board members need to enhance their knowledge of Sharia accounting through appropriate training and education. Additionally, BMTs should promote positive behavior and prioritize religious values in the implementation of Sharia accounting. A better understanding of these factors is expected to enhance the performance of BMTs and serve as a guide for the development of BMTs in the future.
Co-Authors Affandi Iss Agung Nusantara Ahmad Ilhamsyah Damanik Akhmad Fauzandy Pahlevi Akousa, Yulisa Manda Amylia Haryati Andika Taufiandia Antaria, Sukmasari Ayu Putri Nofitasari Dewi Diamonalisa Sofianty Dudung Abdurrahman Epi Fitriah Fauziah, N. Eva Fira Meifaliani Putri Fitri Habibah Gaffar, Farida Hasna Faidah Hakim Indriyanti Indriyanti, Indriyanti Intan Nazmi Nurfajri Irmayati, Annisa Jihan Komariah Qotrurohman Kania Nurcholisah Kasmi, Kasmi Laksono Trisnantoro Lisdayani, Nopi Mardiansyah, Dian Meilia, Najwa Meli Rahmah Sari Ridwan Mey Maemunah Mohamad Nawawi Muhammad Bagas Rahadian Nafila Azzahra Nopi Hernawati Nunung Nurhayati Nurleli Nurleli Nurleli Pramono, irena Paramita Ridwan Fikri Maulana Rini Lestari Rini Lestari Ririn Sri Kuntorini Riyang Mardini Rofiah, Azmiyati Rosdiana, Yuni Rossy Gusmaya Rudy Hartanto Rudy Hartanto Safira Aliya Widyaningrum Salsabila Pratiwi Shasa Fauziah Rahman Sindi Oktaviani Siti Nurul Sucita Sri Suarsih Syamsiar, Syamsiar Tasya Aprilia Tiara Farsya Chairunnisa Via Aviatun Nupus Yuhka Sundaya Yuni Fitria Agung Yuni Rosdiana