Article Per Year (5 Year)
p-Index From 2021 - 2026
3.057
P-Index
This Author published in this journals
All Journal Studia Economica: Jurnal Ekonomi Islam Jurnal Ilmiah Ekonomi Islam Jurnal Analisa Akuntansi dan Perpajakan FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Akuntansi : Jurnal Akuntansi Integratif Perdikan: Journal of Community Engagement International Journal of Trends in Accounting Research Shafin: Sharia Finance and Accounting Journal Mabny : Journal of Sharia Management and Business Al-Muraqabah: Journal of Management and Sharia Business International Journal of Trends in Accounting Research Relasi : Jurnal Ekonomi Nuansa: Jurnal Penelitian Ilmu Sosial dan Keagamaan Islam Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah JPS (Jurnal Perbankan Syariah) JIFA (Journal of Islamic Finance and Accounting)
Fena Ulfa Aulia
Institut Agama Islam Negeri Madura
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
Pengukuran Laba Berdasarkan Praktik Akuntansi UMKM Online di Kabupaten Pamekasan -, Fena Ulfa Aulia
Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i2.259

Abstract

ABSTRACT A business entity must be separate from the private entity in order to measure its performance. Most of the UMKMs in Pamekasan have not yet separated their personal and business entities, so the measurement of earnings is biased. Nowadays, the SMEs in Pamekasan have utilized online facilities in their sales both through online shops and social media. When referring to the birth of accounting, accounting practices are born from business practices, so that changing conventional business practices online also changes accounting practices. This research is a qualitative descriptive study using primary data through interviewing correspondents with data analysis techniques describing data and discussed based on existing theories then conclusions are drawn. The population in this study is all online MSMEs in Pamekasan with random sampling techniques with regard to the principle of convenience as many as 10 samples. The results of this study indicate that there are various online MSME earnings measurements with varied accounting practices and are still simple and do not yet refer to SAK EMKM.
Pengaruh Pelayanan PajakTerhadap Loyalitas Wajib Pajak Pada KPP Pratama Pamekasan Aulia, Fena Ulfa; Aini, Indah Kuratul; Fadilah, Fadilah Fadilah
Jurnal Analisa Akuntansi dan Perpajakan Vol 5 No 2 (2021)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.392 KB) | DOI: 10.25139/jaap.v5i2.4067

Abstract

Abstrak Tujuan penelitian ini adalah yaitu untuk mengetahui dan menganalisis Pelayanan Pajak Terhadap Loyalitas Wajib Pajak di KPP Pratama Pamekasan. Data diperoleh dari kuesioner yang disebar melalui google from kepada wajib pajak wilayah kerja KPP Pratama Pamekasan. Sebanyak 40 kuesioner yang telah terisi dan dapat diolah. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatif. Hasil penelitian menunjukkan bahwa pelayanan pajak berpengaruh positif yang signifikan terhadap loyalitas wajib pajak di KPP Prtama Pamekasan. Hal ini membuktikan bahwa semakin baik pelayanan pajak yang diberikan maka akan meningkatkan loyalitas wajib pajak untuk melaksanakan kewajiban perpajakan. Karena dari 40 responden yang mengisi kuesioner menunjukkan bahwa 61.43% responden setuju KPP Pratama Pamekasan telah memberikan excellent service dengan tingkat loyalitas WP dalam memenuhi kewajiban perpajakan sebesar 52.5%. dan hal ini tentu berpengaruh pada ketepatan dan ketaatan dalam penyampaian SPT wajib pajak.
Pengaruh Pelayanan PajakTerhadap Loyalitas Wajib Pajak Pada KPP Pratama Pamekasan Aulia, Fena Ulfa; Aini, Indah Kuratul; Fadilah, Fadilah Fadilah
Jurnal Analisa Akuntansi dan Perpajakan Vol. 5 No. 2 (2021)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.392 KB) | DOI: 10.25139/jaap.v5i2.4067

Abstract

Abstrak Tujuan penelitian ini adalah yaitu untuk mengetahui dan menganalisis Pelayanan Pajak Terhadap Loyalitas Wajib Pajak di KPP Pratama Pamekasan. Data diperoleh dari kuesioner yang disebar melalui google from kepada wajib pajak wilayah kerja KPP Pratama Pamekasan. Sebanyak 40 kuesioner yang telah terisi dan dapat diolah. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatif. Hasil penelitian menunjukkan bahwa pelayanan pajak berpengaruh positif yang signifikan terhadap loyalitas wajib pajak di KPP Prtama Pamekasan. Hal ini membuktikan bahwa semakin baik pelayanan pajak yang diberikan maka akan meningkatkan loyalitas wajib pajak untuk melaksanakan kewajiban perpajakan. Karena dari 40 responden yang mengisi kuesioner menunjukkan bahwa 61.43% responden setuju KPP Pratama Pamekasan telah memberikan excellent service dengan tingkat loyalitas WP dalam memenuhi kewajiban perpajakan sebesar 52.5%. dan hal ini tentu berpengaruh pada ketepatan dan ketaatan dalam penyampaian SPT wajib pajak.
Pengukuran Laba Berdasarkan Praktik Akuntansi UMKM Online di Kabupaten Pamekasan Fena Ulfa Aulia -
Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i2.259

Abstract

ABSTRACT A business entity must be separate from the private entity in order to measure its performance. Most of the UMKMs in Pamekasan have not yet separated their personal and business entities, so the measurement of earnings is biased. Nowadays, the SMEs in Pamekasan have utilized online facilities in their sales both through online shops and social media. When referring to the birth of accounting, accounting practices are born from business practices, so that changing conventional business practices online also changes accounting practices. This research is a qualitative descriptive study using primary data through interviewing correspondents with data analysis techniques describing data and discussed based on existing theories then conclusions are drawn. The population in this study is all online MSMEs in Pamekasan with random sampling techniques with regard to the principle of convenience as many as 10 samples. The results of this study indicate that there are various online MSME earnings measurements with varied accounting practices and are still simple and do not yet refer to SAK EMKM.
Praktik Pembiayaan Mudharabah dan Musyarakah terhadap Profitabilitas Bank Umum Syariah di Indonesia Fena Ulfa Aulia; Elda Ayu Nabila AJ
Shafin: Sharia Finance and Accounting Journal Vol. 1 No. 1 (2021)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1073.63 KB) | DOI: 10.19105/sfj.v1i1.4349

Abstract

Penelitian ini bertujuan untuk mengetahui dampak pembiayaan mudharabah dan pembiayaan musyarakah terhadap profitabilitas bank umum syariah di Indonesia (Periode 2017-2019). Dalam penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Popolasi yang digunakan adalah seluruh Bank Umum Syariah yang terdaftar di Indonesia. Teknik pengambilan sampel yaitu  dengan menggunakan teknik Simple Random Sample. Teknik analisis data menggunakan uji asumsi klasik (uji normalitas, uji autokorelasi, uji heteroskedastisitas, uji multikolinearitas), uji analisis persamaan regresi linear berganda, dan uji statistik (uji t, uji F dan uji koefisien determinasi). Hasil penelitian menunjukkan bahwa pembiayaan mudharabah dan pembiayaan musyarakah secara simultan berpengaruh signifikan dan positif terhadap profitabilitas (ROA). Hasil pengujian secara parsial menunjukkan bahwa pembiayaan mudharabah berpengaruh signifikan dan positif terhadap profitabilitas (ROA), sedangkan pembiayaan musyarakah berpengaruh signifikan dan negatif terhadap profitabilitas (ROA)
Non-Performing Financing and Efficiency as Predictive Factors for Profitability of Islamic Commercial Banks during the COVID-19 Pandemic Holilur Rahman; Fena Ulfa Aulia; Fadilah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 1 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to examine the impact of NPF and the efficiency level of Islamic banks on the profitability of Islamic commercial banks during the pandemic.This study uses a quantitative approach with the type of explanatory research. The data analysis method used in this study is multiple linear regression analysis, the variables used in this study are variable X and variable Y, which includes variable X (independent variable) namely Non Performing Financing (X1) and Efficiency (X2). Variable Y (dependent variable) is Profitability.The results show that: First, partially Non-Performing Financing has an impact on the ROE of Islamic commercial banks, but the efficiency level of Islamic banks does not have an impact on ROE. Second, Simultaneously Non-Performing Financing and the efficiency level of Islamic commercial banks have no effect on profitability. The implication of this research is that partially NPF can be used by investors and potential investors to be used as a reference for making investment decisions.
Pengaruh Tingkat Kesehatan Bank Terhadap Volume Perdagangan Saham Perusahaan Perbankan yang Listing Di Bursa Efek Indonesia. Fena Ulfa Aulia; Ira Hasti Priyadi
NUANSA: Jurnal Penelitian Ilmu Sosial dan Keagamaan Islam Vol. 18 No. 1 (2021)
Publisher : Research Institute and Community Engagement of IAIN MADURA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/nuansa.v18i1.3730

Abstract

Tingkat kesehatan bank merupakan aspek yangsangat penting untuk mengetahui sehat atau tidak sehat suatu bank. Bank yang sehat merupakan bank yang dapat menjalankan fungsi-fungsinya dengan baik, dengan mengetahui tingkat kesehatan bank investor akan mendapatkan gambaran pasti dalam pengambilan keputusan investasi. Penelitian ini bertujuan untuk mengetahui pengaruh variabel tingkat kesehatan bank yang diukur dengan Capital Adequacy Ratio (CAR), Return On Asset (ROA), Non Performing Loan(NPL), Beban Operasional terhadap Pendapatan Operasional (BOPO), dan Loan to Deposit Ratio(LDR) terhadap volume perdagangansahamperusahaanperban yang listing di Bursa Efek Indonesia (BEI) periode 2016-2017. Data dikumpulkan dengan menggunakan metode dokumentasi. Populasi penelitian ini adalah Populasi dalam penelitian ini adalah semua perusahaan perbankan yang listing di Bursa Efek Indonesia (BEI) periode 2016 dan 2017. Metode pemilihan sampel dilakukan secara random sebanyak 23 sampel. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian uji secara parsial menunjukkan CAR, ROA, NPL, BOPO, dan LDR tidak berpengaruh signifikan terhadap volume perdagangan saham. Kemudian secara simultan dalam pengujian uji F secara simultan variabel tingkat kesehatan bank yang diproksikan dengan LDR, CAR, ROA, BOPO, dan NPL tidak berpengaruh signifikan terhadap volume perdagangan saham.
PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM PERHITUNGAN PROFITABILITAS PRODUK PADA UD. NIAGA BAKTI Fena Ulfa Aulia; Khairul Anam
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 2 No. 1 (2015)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v2i1.838

Abstract

The Charge imposition of factory overhead based on traditional systems often cause distorted costs. One of efforts to overcome these distortions fees is with charging the costs  factory overhead  by the activity based costing. The use of activity based costing can also help companies that produce many products  in determining the level of profitability. Profitability indicates whether an enterprise has good prospects in the future for the company's survival. This research is a quantitative descriptive research conducted at UD NIAGA BAKTI engaged in the processing of tuna fish PETIS in Pamekasan located in the village of Konang, Subdistrict of Galis, Regency of Pamekasan. The type of data  used in this research is quantitative data obtained by direct observation and Interview. This techniques of research analysis calculates and compares the products profitability of PETIS by using traditional cost systems and costing system based activity. The results of this research indicates that there are differences in the principal cost of production and profitability UD NIAGA BAKTI by using activity based costing compared  Traditional Cost Systems.
Non-Performing Financing and Efficiency as Predictive Factors for Profitability of Islamic Commercial Banks during the COVID-19 Pandemic Rahman, Holilur; Aulia, Fena Ulfa; Fadilah, Fadilah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 1 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.699 KB) | DOI: 10.54951/ijtar.v3i1.236

Abstract

The purpose of this study was to examine the impact of NPF and the efficiency level of Islamic banks on the profitability of Islamic commercial banks during the pandemic.This study uses a quantitative approach with the type of explanatory research. The data analysis method used in this study is multiple linear regression analysis, the variables used in this study are variable X and variable Y, which includes variable X (independent variable) namely Non Performing Financing (X1) and Efficiency (X2). Variable Y (dependent variable) is Profitability.The results show that: First, partially Non-Performing Financing has an impact on the ROE of Islamic commercial banks, but the efficiency level of Islamic banks does not have an impact on ROE. Second, Simultaneously Non-Performing Financing and the efficiency level of Islamic commercial banks have no effect on profitability. The implication of this research is that partially NPF can be used by investors and potential investors to be used as a reference for making investment decisions.
Pengaruh Kualitas Produk dan Personal Selling Terhadap Keputusan Nasabah dalam Memilih Produk Tabungan Barokah di BPRS Bhakti Sumekar Sumenep Kulsum, Ummu; Aulia, Fena Ulfa; Robbaniyah, Vina Inayatur
Mabny: Journal of Sharia Management and Business Vol. 4 No. 1 (2024): Mabny : Journal of Sharia Management and Business
Publisher : Faculty of Islamic Economics and Business, Madura Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/mabny.v4i01.13214

Abstract

This research explains product quality on customer decision making in choosing barokah savings products at BPRS Bhakti Sumekar, Sumenep Head Office. This research uses quantitative methods, namely research with statistical analysis or numbers. The sampling technique used was nonprobability sampling using multiple linear regression analysis. The results of this study stated that the t test obtained tcount > ttable (3.477 > 1.66071). So Ha is accepted and H0 is rejected and it can be concluded that Product Quality (X1) partially has a significant effect on Customer Decisions. Another variable, namely Personal Selling, obtained tcount > ttable (9.4484 > 1.66071). So Ha is accepted and H0 is rejected and it can be concluded that Personal Selling (X2) partially has a significant effect on Personal Selling. Fcount > Ftable (88.966 < 3.09), meaning that all independent variables (Product Quality and Personal Selling) simultaneously have a significant positive effect on the dependent variable (Customer Decision) and the amount of R Square is 0.647 or 64.7% (65%) p. This means that the independent variables Product Quality and Personal Selling are able to explain the dependent variable (Customer Decision) by 65%. Keywords: Product quality; Sales Personnel; Customer Decision
Co-Authors Aini, Indah Kuratul Ainul Furqon Almira Keumala Ulfah Anam, Khairul Atika Salsabila Basuki, Yayuk Diana Eka Saputri Elda Ayu Nabila AJ Fadilah Fadilah, Fadilah Fadilah Halida, Uly Mabruroh Hery Widijanto Holilur Rahman Holilur Rahman Hosnol Hotimah Hotman Hotman, Hotman Iis Nurul Anami Ira Hasti Priyadi Ismail, Sherif Mohamed Khairul Anam Kulsum, Ummu Laila, Nur Lasmi Febrianingrum Novieta Merry Charolina Rini Malinda Sari Robbaniyah, Vina Inayatur Rohmaniyah, Wasilatur wafda Sulil Bahria Wulandari, Sitti Yanti Mala Yayuk Basuki