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<![CDATA[Pengukuran Laba Berdasarkan Praktik Akuntansi UMKM Online di Kabupaten Pamekasan ]]>
<![CDATA[-, Fena Ulfa Aulia]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v6i2.259
<![CDATA[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.]]>
<![CDATA[Pengaruh Pelayanan PajakTerhadap Loyalitas Wajib Pajak Pada KPP Pratama Pamekasan ]]>
<![CDATA[Aulia, Fena Ulfa]]>;
<![CDATA[Aini, Indah Kuratul]]>;
<![CDATA[Fadilah, Fadilah Fadilah]]>
<![CDATA[ Jurnal Analisa Akuntansi dan Perpajakan Vol 5 No 2 (2021) ]]>
Publisher : <![CDATA[Prodi Akuntansi FEB UNITOMO ]]>
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DOI: 10.25139/jaap.v5i2.4067
<![CDATA[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.]]>
<![CDATA[Pengaruh Pelayanan PajakTerhadap Loyalitas Wajib Pajak Pada KPP Pratama Pamekasan ]]>
<![CDATA[Aulia, Fena Ulfa]]>;
<![CDATA[Aini, Indah Kuratul]]>;
<![CDATA[Fadilah, Fadilah Fadilah]]>
<![CDATA[ Jurnal Analisa Akuntansi dan Perpajakan Vol. 5 No. 2 (2021) ]]>
Publisher : <![CDATA[Prodi Akuntansi FEB UNITOMO ]]>
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Full PDF (284.392 KB)
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DOI: 10.25139/jaap.v5i2.4067
<![CDATA[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.]]>
<![CDATA[Pengukuran Laba Berdasarkan Praktik Akuntansi UMKM Online di Kabupaten Pamekasan ]]>
<![CDATA[Fena Ulfa Aulia -]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
Show Abstract
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DOI: 10.29080/jai.v6i2.259
<![CDATA[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.]]>
<![CDATA[Praktik Pembiayaan Mudharabah dan Musyarakah terhadap Profitabilitas Bank Umum Syariah di Indonesia ]]>
<![CDATA[Fena Ulfa Aulia]]>;
<![CDATA[Elda Ayu Nabila AJ]]>
<![CDATA[ Shafin: Sharia Finance and Accounting Journal Vol. 1 No. 1 (2021) ]]>
Publisher : <![CDATA[IAIN Madura ]]>
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DOI: 10.19105/sfj.v1i1.4349
<![CDATA[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)]]>
<![CDATA[Non-Performing Financing and Efficiency as Predictive Factors for Profitability of Islamic Commercial Banks during the COVID-19 Pandemic ]]>
<![CDATA[Holilur Rahman]]>;
<![CDATA[Fena Ulfa Aulia]]>;
<![CDATA[Fadilah]]>
<![CDATA[ INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 1 (2022): International Journal of Trends in Accounting Research (IJTAR) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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<![CDATA[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.]]>
<![CDATA[Non-Performing Financing and Efficiency as Predictive Factors for Profitability of Islamic Commercial Banks during the COVID-19 Pandemic ]]>
<![CDATA[Rahman, Holilur]]>;
<![CDATA[Aulia, Fena Ulfa]]>;
<![CDATA[Fadilah, Fadilah]]>
<![CDATA[ INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 1 (2022): International Journal of Trends in Accounting Research (IJTAR) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/ijtar.v3i1.236
<![CDATA[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.]]>
<![CDATA[Pengaruh Kualitas Produk dan Personal Selling Terhadap Keputusan Nasabah dalam Memilih Produk Tabungan Barokah di BPRS Bhakti Sumekar Sumenep ]]>
<![CDATA[Kulsum, Ummu]]>;
<![CDATA[Aulia, Fena Ulfa]]>;
<![CDATA[Robbaniyah, Vina Inayatur]]>
<![CDATA[ Mabny: Journal of Sharia Management and Business Vol. 4 No. 1 (2024): Mabny : Journal of Sharia Management and Business ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, Madura Islamic State University ]]>
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DOI: 10.19105/mabny.v4i01.13214
<![CDATA[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]]>
<![CDATA[Pemanfaatan aplikasi keuangan berbasis android untuk meningkatkan kualitas laporan keuangan UMKM komunitas PEKKA ]]>
<![CDATA[Aulia, Fena Ulfa]]>;
<![CDATA[Rohmaniyah, Wasilatur]]>;
<![CDATA[Kulsum, Ummu]]>;
<![CDATA[Basuki, Yayuk]]>
<![CDATA[ PERDIKAN (Journal of Community Engagement) Vol. 5 No. 2 (2023) ]]>
Publisher : <![CDATA[IAIN Madura ]]>
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DOI: 10.19105/pjce.v5i2.9966
<![CDATA[The urgency of financial reports is unavoidable, especially for decision-making. Not only for large-scale business entities, but the MSME scale is also essential for compiling financial reports, including MSMEs, which are carried out by PEKKA members/communities in Sampang. This study aims to provide an understanding of the urgency of financial reports and practically provide training in using an easy-to-use Android-based financial reporting application to record financial transactions and prepare financial reports through the Si APIK application. This mentoring research uses the Participatory Action Research (PAR) method by analyzing problems and offering solutions. The results of this study indicate that by using the Si APIK application, members of the PEKKA Community can easily improve financial reporting information following SAK EMKM.[Urgensi akan kebutuhan laporan keuangan merupakan suatu hal yang tidak dapat dihindari lagi terutama untuk pengambilan keputusan. Tidak hanya untuk entitas bisnis berskala besar, pun skala UMKM juga penting untuk menyusun laporan keuangan termasuk UMKM yang dilakukan oleh anggota/ komunitas PEKKA di Kabupaten Sampang.Penelitian ini bertujuan untuk memberikan pemahaman tentang urgensi laporan keuangan dan aplikasi berbasis android yang mudah digunakan untuk mencatat transaksi- transaksi keuangan dan meyusun laporan keuangan melalui aplikasi Si APIK. Metode yang digunakan dalam penelitian pendampingan ini yaitu PAR, dengan menganalisis masalah dan menawarkan solusi dari masalah yang dihadapi. Hasil penelitian ini menunjukkan dengan penggunaan aplikasi Si APIK, para anggota di Komunitas PEKKA dapat meningkatkan informasi laporan keuangan sesuai SAK EMKM dengan mudah.]]]>
<![CDATA[Pengaruh Pembiayaan Ijarah, Non-Performing Financing Dan Financing To Deposit Ratio Terhadap Return On Assets Pada Unit Usaha Syariah Tahun 2018-2020 ]]>
<![CDATA[Rini Malinda Sari]]>;
<![CDATA[Fena Ulfa Aulia]]>;
<![CDATA[Iis Nurul Anami]]>;
<![CDATA[Atika Salsabila]]>
<![CDATA[ JPS (Jurnal Perbankan Syariah) Vol 2 No 1 (2021): JPS (Jurnal Perbankan Syariah) - April ]]>
Publisher : <![CDATA[LPPM ISNJ Bengkalis ]]>
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DOI: 10.46367/jps.v2i1.286
<![CDATA[This study aims to determine the effect of ijarah financing, non-performing financing (NPF) and financing to deposit ratio (FDR) on return on assets (ROA) in Islamic business units (IBU) in 2018-2020. In this study, secondary data is used in the form of published quarterly financial reports of Islamic business units which are obtained from the website of the Financial Services Authority. The method used in this research is multiple linear regressions. The results of this study indicate that partially the ijarah financing variable has no significant effect on ROA, while NPF and FDR affect ROA. Ijarah financing cannot be used as a partial determining factor for ROA for IBU, but simultaneously ijarah financing, NPF and FDR can be used as a determining factor for ROA for IBU. Stakeholders can use the NPF and FDR variables as determinants of the level of ROA of an IBU.]]>
