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Development Strategy for Micro, Small, and Medium Enterprises through Islamic Financial Inclusion Novatul Isrowiyah; Warno Warno; Rahman El Junusi
IQTISHODUNA: Jurnal Ekonomi Islam Vol 9 No 1 (2020): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

This study calculates and analyzes the Islamic financial inclusion index which covers three dimensions; accessibility, availability, and usage of sharia banking. The results showed that the level of Islamic financial inclusion in Indonesia was classified as low during the study period and DKI Jakarta Province was the most inclusive province in Indonesia. Furthermore, this study analyzes the effect of the Islamic financial inclusion index on Islamic financing channeled to Micro, Small and Medium Enterprises (MSMEs) in Indonesia. Using the saturated sampling method, a total of 33 provinces in Indonesia were selected as samples with an observation period. The results show that the Islamic Financial Inclusion Index (IIK) has a significant positive effect on sharia financing channeled to the MSME sector, one of the regions that appears to be growing faster than other regions is Aceh. This research is different from previous financial sector inclusiveness studies that still see and study conventional (non-sharia) financial inclusion and find out the impact of sharia financial inclusion based on sharia financial inclusion indexes on sharia financing distributed to Micro, Small and Medium Enterprises in Indonesia and discuss comprehensively for MSME.

KOMPETISI NET INTEREST MARGIN (NIM) PERBANKAN INDONESIA : BANK KONVENSIONAL DAN SYARIAH Warno Warno; Dessy Noor Farida
Jurnal Dinamika Ekonomi & Bisnis Vol 14, No 2 (2017)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Banking will be able to speed up the Indonesian economy if NIM is low, from OJK data show that high above 5 percent when compared with NIM in overseas banking which is below 4 percent, in Indonesia there are conventional bank and syariah bank and BPRS with various characteristics different, but between banks there is a strong competition to win in the market. The amount of NIM is influenced by several variables: Operating Cost, Risk Aversion, Size, Implicit interest payment, Specialization.Samples were taken from all companies listed at Otorias Jasa Keuangan (OJK) in 2005-2016, as many as 106 Conventional Banks and 11 Syariah Banks and 169 Sharia Rural Banks were processed using software stata. From the result of the research indicate that for the NIM variable between BUS, BU and BPRS the smallest is at BPRSS equal to -0,4919037 and biggest at BUS equal to 15, from the data indicate that at BPRS better and duck on BUS, while Competition between the three shows the smallest is at the BPRS of 0.0101014 and the largest in the SRB of 1, from the data shows that the BPRS competition is the worst, also the best, from the variable Operating Cost between the three smallest in the BU of 0.0016908 and the largest in the BPRS of 1.837655, from the data shows that best on and BU badest in BPRS.From the output view of the Stata model summary the magnitude of adjusted R square is 0.2580, this means that 25% of NIM variation can be explained by the variation of the five independent variables while the remainder (100-25 = 75) is explained by causes other than the model and value R square is 0.2580, this means 25% NIM is influenced by independent variables simultaneously, and NIM is induced by partially independent variables because the significance value of the five variables below 0.05 consists of SIZE, Specialization, Risk Aversion, Implist Interest Pyment and Operating cost, output stata also shows the value of F arithmetic is 171 and F table is 0.22 the results explain the influence of independent variables to the dependent variable.Based on the three main variables, namely NIM, competition and operating cost indicate that the most vulnerable to lose in market mechanism is BPRS followed by BUS and most strong BU, because NIM in overseas banking tends to be small, but in BUS and BPRS has the advantage of being able to get NIM which is very low but can also be the highest because their profits can be large and small match the benefits obtained by customers / parties who are invited to cooperation, if the profit of customers high then the NIM will be high and vice versa.Limitations in this study is the normality test shows research data that has a lot of data variations that can affect the conclusion and the latter with a small value adjusted R square shows there are other variables that are not examined affect the NIM and Competitio.

THE EFFECT OF FINANCIAL PERFORMANCE, COMPANY SIZE AND GOOD CORPORATE GOVERNANCE ON SUSTAINABILITY REPORT naili saadah; Ratno Agriyanto; warno warno; winda putri mustika
AFEBI Accounting Review Vol 5, No 1 (2020)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v5i01.319

Companies often take advantage of existing natural resources as suppliers of the main raw materials that are processed by the company to produce products that will be sold to consumers. The environment where natural resources are located can be interpreted as the area or community around where the company operates. Of course, the company's operational activities will have an impact on the environment, both in the form of positive and negative impacts. This research uses quantitative research methods with descriptive statistical analysis techniques. While the research hypothesis testing was carried out using regression analysis. And the regression analysis used in this research is logistic regression. By using mining companies listed on the Jakarta stock exchange during the 2015-2018 period, 44 sample companies were obtained. Logistic regression test results prove that financial performance has no effect on Sustainability Report, company size has no effect on Sustainability Report, Good Corporate Governance has a significant positive effect on Sustainability Report.

Faktor Yang Mempengaruhi Minat Beli Sepatu Lokal Aerostreet Warno Warno; Ginanjar Rahmawan
JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Vol 2 No 2 (2022): Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/jebdeker.v2i2.103

Penelitihan ini mempunyai tujuan untuk mengetahui pengaruh flat price, co-branding, brand image, dan perceived quality terhadap minat beli sepatu lokal Aerostreet. Penelitihan ini mengunakan metode penelitihan asosiatif kasual dengan pendekatan kuantitatif. Responden berjumlah 100 orang dengan teknik sampling yang digunakan adalah purposive sampling. Metode pengumpulan data dilakukan menggunakan data primer dengan menggunakan intrumen kuisioner. Data yang terkumpul selanjutnya diolah dengan mengunakan uji instrumen data, uji asumsi klasik, uji F, uji koefisien determinasi, analisis regresi linier berganda, dan uji t. Berdasarkan hasil penelitihan, diperoleh hasil bahwa flat price dan brand image berpengaruh secara signifikan terhadap minat beli, sedangkan co-branding dan perceived quality tidak berpengaruh secara signifikan terhadap minat beli.

Backmatter (Author Guidelines, Acknowledgement, and Back Cover) Warno Warno
Journal of Islamic Accounting and Finance Research Vol 4, No 1 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

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Dampak Teknik Akuntansi Kreatif dan Pajak Kreatif Terhadap Keandalan Laporan Keuangan Dengan Religiusitas Sebagai Variabel Moderasi (Studi Kasus: Akuntan di Kota Semarang) Warno Warno; Fiderika Dewi Widyasari; Ali Murtadho
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Abstract: This research is motivated by the number of managers who deliberately manipulate the company's financial statements to attract stakeholder interest and goals related to competition. This study aims to determine the effect of creative accounting and creative tax on the depth of financial statements with religiosity as a moderating variable. The objects in this study are accountants in companies located in the Wijaya Kusuma Industrial Estate, Semarang. The type of research used is quantitative research. Data was collected by distributing questionnaires presented on a Likert scale. Sampling in this study was conducted by purposive sampling obtained 34 respondents in 11 companies. The results showed that creative accounting and creative tax variables had a significant negative effect on the reliability of financial statements. And the religiosity variable moderates the creative accounting and creative tax variables on the reliability of financial statements. Keywords: Financial Report Reliability, Creative Accounting, Creative Tax, Religiosity Financial Report Reliability, Creative Accounting, Creative Tax, Religiosity

Edukasi Penggunaan E-Filing Melalui Program Relawan Pajak Di Kantor Pelayanan Pajak Pratama Jepara Warno Warno; Nina Nuraina; Adibatur Rahmawati; Nanda Rizka Amalia; Riza Muizzah Asri; Elisa Martha Hanum Basyaroh; Tri Ananda Mei Saputri; Nur Laeli Maghfiro; Isna Nurjanah; Dea Feby Septiani; Eva Nurul Anisa
The Community Engagement Journal Vol 4, No 1 (2021)
Publisher : UNIVERSITAS CENDERAWASIH

In this report, Walisongo Semarang UIN students majoring in Islamic Accounting, Faculty of Economics and Islamic Business, have participated in Tax Volunteer activities by practicing the task of assisting taxpayers in submitting Annual Tax Returns by using e-Filing at Pratama Jepara’s Tax Office. This task is a Tax Volunteer activity organized by the Central Java I Regional Tax Office in collaboration with Tax Centers throughout Indonesia, one of which is the Walisongo Tax Center in support of receiving Annual Tax Returns in 2020 and increasing taxpayer compliance. There are 20 students who have followed an internship at Pratama Jepara’s Tax Office with an annual SPT reporting service for Individual Taxpayers. The assignment of 20 students as Tax Volunteers has been going on for 1.5 months and the activity starts from February-March. As a result of this activities, students have been able to provide assistance in filling Personal Taxpayer's Tax Return with E-Filing and assisting Taxpayer services.

Development Strategy for Micro, Small, and Medium Enterprises through Islamic Financial Inclusion Novatul Isrowiyah; Warno Warno; Rahman El Junusi
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 9 No. 1 (2020): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

This study calculates and analyzes the Islamic financial inclusion index which covers three dimensions; accessibility, availability, and usage of sharia banking. The results showed that the level of Islamic financial inclusion in Indonesia was classified as low during the study period and DKI Jakarta Province was the most inclusive province in Indonesia. Furthermore, this study analyzes the effect of the Islamic financial inclusion index on Islamic financing channeled to Micro, Small and Medium Enterprises (MSMEs) in Indonesia. Using the saturated sampling method, a total of 33 provinces in Indonesia were selected as samples with an observation period. The results show that the Islamic Financial Inclusion Index (IIK) has a significant positive effect on sharia financing channeled to the MSME sector, one of the regions that appears to be growing faster than other regions is Aceh. This research is different from previous financial sector inclusiveness studies that still see and study conventional (non-sharia) financial inclusion and find out the impact of sharia financial inclusion based on sharia financial inclusion indexes on sharia financing distributed to Micro, Small and Medium Enterprises in Indonesia and discuss comprehensively for MSME.

Backmatter (Author Guidelines, Acknowledgement, and Back Cover) Warno Warno
Journal of Islamic Accounting and Finance Research Vol 4, No 2 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

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PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA PEGAWAI DI KECAMATAN CIBINONG KABUPATEN CIANJUR Warno Warno
Jurnal Ilmiah Magister Ilmu Administrasi Vol. 12 No. 1 (2018): JURNAL ILMIAH MAGISTER ILMU ADMINISTRASI - JIMIA
Publisher : Universitas Nurtanio Bandung

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Penelitian ini mengambil judul “PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA PEGAWAI DI KECAMATAN CIBINONG“ . Tujuan dari penelitian ini untuk mengetahui seberapa besar pengaruh gaya kepemimpinan terhadap kinerja pegawai di Kecamatan Cibinong Kabupaten Cianjur. Metode penelitian yang digunakan adalah kuantitatif dengan teknik analisis data regresi sederhana, ukuran populasi 50 orang, teknik pengambilan sampel dengan sampel sesus. Tehnik pengumpulan data melalui observasi dan pengumpulan angket. Uji korelasi ditujukan untuk mengetahui hubungan antaar variabel dalam penelitian ini. Analisis Koefisien Determinasi Kd = rX 100% keterangan, Kd = Koefisien determinasi dan r = Koefisien korelasi. Uji Hipotesis, Untuk mengetahui signifikan atau tidaknya maka digunakan probability sebesar 5% (a = 0.05) Jika sig > a (0.05), maka H0 diterima H1 ditolak jika sig < a(0.05), maka H0 ditolak H1 diterima. Regresi linear sederhana Y = a + bx dimana Y = 1.781 + 0.586, menggambarkan hasil observasi dan menganalisa data-data yang diperoleh di lapangan. Setelah melakukan penelitian dan pembahasan masalah, penulis memperoleh kesimpulan bahwa Gaya kepemimpinan terhadap kinerja pegawai ini sangat berpengaruh terhadap meningkatnya kinerja pegawai di Kecamatan Cibinong.

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