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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Profesi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER International Journal of Social Science and Business Jurnal Abdi Masyarakat (JAM) JIAI (Jurnal Ilmiah Akuntansi Indonesia) Progress: Jurnal Pendidikan, Akuntansi dan Keuangan BUDGETING : Journal of Business, Management and Accounting Adz Dzahab : Jurnal Ekonomi dan Bisnis Islam Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Eksplorasi Akuntansi (JEA) Journal of Community Development Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Share: Jurnal Ekonomi dan Keuangan Islam ASERSI : Jurnal Akuntansi Terapan dan Bisnis Indo-Fintech Intellectuals: Journal of Economics and Business National Multidisciplinary Sciences West Science Accounting and Finance Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Ulil Albab
Ari Sita Nastiti
Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Reconstruction of Financial Reports Based on Isak No 35 at Nurul Huda Mosque in Prajekan Kidul Village, Bondowoso Regency Umaroh, Dwi Dian Naefatul; Nuha, Gardina Aulin; Nastiti, Ari Sita
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1594

Abstract

The mosque is a non-profit organization that focuses on religious issues. The purpose of the mosque is not to profit from its activities. Although it is a non-profit organization, the mosque is still required to prepare an annual financial report. The purpose of this study was to determine how the financial recording and reporting were carried out by the management of the Nurul Huda Mosque and to determine the suitability of the preparation of the Nurul Huda Mosque financial report in accordance with ISAK No. 35. The method in this study was qualitative descriptive with a case study approach. The data analysis used consisted of four stages starting from data collection, data reduction, data presentation and drawing conclusions. The results of this study found that the Nurul Huda Mosque in the process of recording and reporting its finances by first making manual recordings, then re-recording using a computer. The financial report prepared by the treasurer currently only includes information related to income and expenses within a period of one month. The Nurul Huda Mosque has not been able to apply ISAK 35 in preparing its financial reports because it is constrained by inadequate human resources.
Penerapan PSAK Nomor 108 tentang Akuntansi Transaksi Asuransi Syariah pada PT Asuransi Jiwa Syariah “X” Jember Safitri, Jasmine Istiva; Yuliarti, Norita Citra; Nastiti, Ari Sita
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol. 6 No. 1 (2022): April
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.812 KB) | DOI: 10.23887/jppsh.v6i1.32508

Abstract

Asuransi jiwa merupakan lembaga yang memiliki peranan penting di Indonesia karena kegiatannya berperan dalam perlindungan resiko kehidupan finansial tak terduga yang diakibatkan karena meninggalnya seseorang. Perkembangan usaha perasuransian saat ini semakin pesat, sehingga semakin banyak pula industri perasuransian yang bermunculan, salah satunya adalah asuransi jiwa berbasis syariah. Mengingat adanya asuransi jiwa syariah, maka untuk menyusun dan menyajikan laporan keuangan asuransi jiwa, Ikatan Akuntan Indonesia (IAI) mengeluarkan PSAK nomor 108 tentang akuntansi transaksi asuransi jiwa syariah sebagai kebijakan akuntansi yang mengatur perusahaan yang memberikan pelayanan asuransi jiwa. Tujuan utama penelitian ini adalah menganalisis salah satu perusahaan asuransi jiwa syariah di Kota Jember dalam menyajikan laporan keuangan sesuai dengan PSAK nomor 108. Penelitian ini mengunakan jenis penelitian deskriptif kualitatif, sehingga pengumpulan data yang dipergunakan dalam penelitian ini yaitu wawancara dan dokumentasi. Hasil dari penelitian ini menunjukkan bahwa pendekatan akuntansi transaksi asuransi jiwa syariah pada PT Asuransi Jiwa Syariah “X” sejalan dengan PSAK No. 108. Namun, di bidang akuntansi dan pelaporan keuangan, PT Asuransi Jiwa Syariah “X” belum sepenuhnya sejalan dengan PSAK 108.
Rekonstruksi Laporan Keuangan Berbasis Nirlaba Berdasarkan ISAK Nomor 35 : Studi Kasus Masjid Darussalikin Bangsalsari M. Dimas Alfansyah K; Norita Citra Yuliarti; Ari Sita Nastiti
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 4: Maret 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i4.1461

Abstract

The purpose of this study is to find out how the application of the accounting system implemented by the Darussalikin Mosque in Krajan Hamlet RT/RW 001/012, Karangsono Village, Bangsalsari District, Jember Regency. The method used in this study is a qualitative method with an esscriptive approach. This study used two types of data, namely primary data and secondary data with observational data collection techniques, interviews, documentation and literature studies. The results of this study show that Darussalikin Mosque in making financial statements has not applied based on the Inter-Performance of Financial Accounting Standards Number 35 (ISAK Number 35), which includes notes to financial statements, comprehensive income statements, statements of financial position, statements of cash flows, and statements of net assets. The recording that has been done so far is still manual and simple. The media is to provide reports to the public by conveying the results of income and expenditure on Friday before the Friday sermon to carry out the sermon.
Murabahah Financing at BMT-UGT Nusantara Capem Kencong Based on PSAK 102 Cahyani, Winda Nur; Nastiti, Ari Sita; Yuliarti , Norita Citra
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1591

Abstract

Financing is funding to support planned investments, either done by yourself or by others. This study aims to determine the application of murabahah conformity at BMT UGT Nusantara Capem Kencong with PSAK 102. This type of research is a qualitative descriptive approach research. Qualitative research is research on research that is descriptive in nature and tends to use analysis. This research was conducted at BMT-UGT Nusantara Capem Kencong located at Jalan Krakatau, Pondok Waluh, Kencong, Jember Regency, East Java. The research period was carried out from July to September 2024. The results of this study are the murabahah financing process at BMT-UGT Nusantara Capem Kencong in its implementation, BMT-UGT Nusantara Capem Kencong as a seller that meets customer needs and increases profits according to the agreement between BMT-UGT Nusantara Capem Kencong and customers. BMT-UGT Nusantara Capem Kencong informs customers about the acquisition price of the goods. The accounting treatment of murabahah at BMT-UGT Nusantara Capem Kencong is not fully in accordance with PSAK 102, because BMT-UGT Nusantara Capem Kencong does not impose any fines, considering that customers still find it difficult to pay installments.
Reconstruction of Financial Reports Based on Isak No 35 at Nurul Huda Mosque in Prajekan Kidul Village, Bondowoso Regency Umaroh, Dwi Dian Naefatul; Nuha, Gardina Aulin; Nastiti, Ari Sita
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1594

Abstract

The mosque is a non-profit organization that focuses on religious issues. The purpose of the mosque is not to profit from its activities. Although it is a non-profit organization, the mosque is still required to prepare an annual financial report. The purpose of this study was to determine how the financial recording and reporting were carried out by the management of the Nurul Huda Mosque and to determine the suitability of the preparation of the Nurul Huda Mosque financial report in accordance with ISAK No. 35. The method in this study was qualitative descriptive with a case study approach. The data analysis used consisted of four stages starting from data collection, data reduction, data presentation and drawing conclusions. The results of this study found that the Nurul Huda Mosque in the process of recording and reporting its finances by first making manual recordings, then re-recording using a computer. The financial report prepared by the treasurer currently only includes information related to income and expenses within a period of one month. The Nurul Huda Mosque has not been able to apply ISAK 35 in preparing its financial reports because it is constrained by inadequate human resources.
Islamic Corporate Governance and Intellectual Capital: Drivers or Detractors of Sustainability Disclosure? Nastiti, Ari Sita; Nuha, Gardina Aulin
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 14 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v14i1.26051

Abstract

This study investigates the relationship between Islamic Corporate Governance (ICG), intellectual capital, and the disclosure of sustainability reports among companies listed on the Indonesia Sharia Stock Index (ISSI). As sustainability reporting becomes increasingly important in promoting transparency and ethical accountability, especially within Islamic economic systems, this research aims to evaluate whether Sharia-based governance and intangible assets influence sustainability disclosure practices. Using a purposive sampling method, data were collected from 69 companies listed on the Jakarta Islamic Index 70 (JII70) as of November 2022. Sustainability reporting was measured using a checklist adapted from the Global Reporting Initiative (GRI), while ICG and intellectual capital were assessed using modified instruments based on Haniffa and Cooke (2005) and the VAIC™ model by Pulic (2000), respectively. The findings reveal that ICG does not significantly affect sustainability report disclosure, while intellectual capital exhibits a significant negative effect. Among control variables, only company size shows a significant positive relationship with sustainability disclosure. These results suggest that the implementation of ICG in Indonesia remains limited and that firms with high intellectual capital may prioritize internal development over transparency. The study contributes to the literature on Islamic business ethics and highlights the need for stronger integration of Sharia values and governance structures in sustainability practices.========================================================================================================ABSTRAK - Islamic Corporate Governance dan Modal Intelektual: Pendorong atau Penghambat Pengungkapan Keberlanjutan? Penelitian ini mengkaji hubungan antara Islamic Corporate Governance (ICG), modal intelektual, dan pengungkapan laporan keberlanjutan pada perusahaan yang terdaftar dalam Indeks Saham Syariah Indonesia (ISSI). Seiring meningkatnya pentingnya pelaporan keberlanjutan dalam mendorong transparansi dan akuntabilitas etis, khususnya dalam sistem ekonomi Islam, penelitian ini bertujuan untuk mengevaluasi apakah tata kelola berbasis syariah dan aset tidak berwujud memengaruhi praktik pengungkapan keberlanjutan. Dengan menggunakan metode purposive sampling, data dikumpulkan dari 69 perusahaan yang masuk dalam Jakarta Islamic Index 70 (JII70) per November 2022. Pelaporan keberlanjutan diukur menggunakan daftar periksa yang diadaptasi dari Global Reporting Initiative (GRI), sementara ICG dan modal intelektual diukur menggunakan instrumen modifikasi dari Haniffa dan Cooke (2005) serta model VAIC™ dari Pulic (2000). Hasil penelitian menunjukkan bahwa ICG tidak berpengaruh signifikan terhadap pengungkapan laporan keberlanjutan, sedangkan modal intelektual berpengaruh negatif secara signifikan. Di antara variabel kontrol, hanya ukuran perusahaan yang berpengaruh positif secara signifikan terhadap pengungkapan keberlanjutan. Temuan ini mengindikasikan bahwa implementasi ICG di Indonesia masih terbatas dan perusahaan dengan modal intelektual tinggi cenderung lebih fokus pada pengembangan internal daripada transparansi. Studi ini memberikan kontribusi terhadap literatur etika bisnis Islam dan menekankan perlunya integrasi yang lebih kuat antara nilai-nilai syariah dan struktur tata kelola dalam praktik keberlanjutan. 
THE ROLE OF TAX AMNESTY AS A MODERATION OF TAX SANCTIONS AND TAXPAYER AWARENESS TOWARDS TAXPAYER COMPLIANCE IN UMKM IN LUMAJANG REGENCY NUGROHO, FERDIAN; NASTITI, ARI SITA; SYAHFRUDIN ZULKARNNAENI, ACHMAD
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3714

Abstract

This study aims to analyze the influence of tax sanctions, taxpayer awareness, and the Tax Amnesty program on the tax compliance of MSMEs in Lumajang Regency, as well as to examine the moderating role of Tax Amnesty in these relationships. The research method used is quantitative with a moderated regression analysis (MRA) approach. Data were collected through questionnaires distributed to 99 MSME respondents. The results show that tax sanctions and taxpayer awareness have a significant effect on tax compliance. Tax Amnesty also significantly affects tax compliance and is able to moderate the relationship between tax sanctions and tax compliance. However, Tax Amnesty does not significantly moderate the relationship between taxpayer awareness and tax compliance. These findings emphasize that strict sanctions and high awareness are the main factors driving taxpayer compliance. Meanwhile, the Tax Amnesty program can strengthen the effect of sanctions but is less effective when linked to taxpayer awareness. This study provides important implications for policymakers to strengthen sanction mechanisms and improve tax education among MSME actors.
ANALYSIS OF EFFECTIVENESS, TRANSPARENCY AND ACCOUNTABILITY OF ZAKAT MANAGEMENT AT THE NATIONAL ZAKAT AMIL AGENCY OF BONDOWOSO REGENCY MAHENDRATA, GENTA; NASTITI, ARI SITA; KAMELIA FIEL AFROH, IBNA
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3715

Abstract

This study aims to analyze the effectiveness, transparency, and accountability of zakat management at the National Amil Zakat Agency (BAZNAS) of Bondowoso Regency. Zakat plays a strategic role in promoting social justice and empowering the Muslim community economically. Therefore, zakat governance must align with Islamic principles and financial reporting standards, such as PSAK 109. This research adopts a descriptive qualitative approach, using data collection methods such as observation, in-depth interviews, and documentation. Data validity was ensured through triangulation techniques. The findings reveal that in terms of effectiveness, BAZNAS Bondowoso has successfully collected zakat from the formal sector (eg, civil servants), although it has not yet optimized collection from the informal sector. Regarding transparency, BAZNAS regularly publishes general financial reports; However, a digital system that allows individual zakat contributors to track their donations in real-time is still lacking. Accountability is relatively well-maintained through quarterly financial reporting, internal verification, external audits, and supervision by the Sharia Supervisory Board (DPS). Nevertheless, several PSAK 109 elements—such as the Notes to Financial Statements (CaLK) and disclosure of accounting policies—have not been fully implemented. This study recommends the development of a digital reporting system, expansion of zakat contributor bases in the informal sector, and enhancement of monitoring and mentoring for productive zakat programs. These steps are expected to improve the overall effectiveness, transparency, and accountability of zakat management.
MENGEMBANGKAN EKONOMI KREATIF UMKM RADDINA CHOCOLATE MELALUI PENINGKATAN KUALITAS LAPORAN KEUANGAN Nastiti, Ari Sita; Nuha, Gardina Aulin; Yulinartati
Jurnal Pengabdian Masyarakat Sabangka Vol 4 No 05 (2025): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v4i05.1778

Abstract

Raddina Chocolate is a local MSME located in Klompangan Village, Ajung Sub-district, Jember Regency, which focuses on producing various processed chocolate products. Its product line includes decorative chocolate and bakery-based creations, distributed mainly through souvenir centers in Jember Regency. In managing its business, the partner encounters two primary challenges: financial records that do not comply with the SAK EMKM and limited marketing strategies. This community engagement program aims to strengthen Raddina Chocolate’s role in the creative economy by enhancing the quality of its financial reporting and developing more innovative marketing approaches. The activities were implemented at the partner’s business site through a combination of lectures and hands-on practice. The PKM team delivered training on financial bookkeeping in accordance with SAK EMKM as well as the use of digital media for marketing purposes. Evaluation was conducted through discussions and interviews to assess participants’ comprehension and the overall effectiveness of the program. It is expected that this initiative will foster business growth, open new employment opportunities, and inspire the surrounding community to engage in the creative economy sector, ultimately contributing to regional economic development.
Corporate Governance and Tax Avoidance in SRI-KEHATI Firms: The Mediating Role of Financial Performance Halim, Moh.; Aspirandi, Rendy Mirwan; Suharsono, Riyanto Setiawan; Nastiti, Ari Sita
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i2.14299

Abstract

This study aims to examine the role of financial performance in mediating the effect of the proportion of independent commissioners and Big Four auditors on tax avoidance in SRI-KEHATI index companies. Secondary data collected from 25 companies, for the period of 2020 to 2024, were analyzed using SEM PLS to test seven research hypotheses. Results show that the proportion of independent commissioners and the Big Four public accounting firms have a significant positive effect on financial performance and a negative effect on tax avoidance, both directly and indirectly through financial performance. The findings support agency theory, signaling theory, and stakeholder theory, and provide policy implications for regulators and companies in strengthening tax governance and compliance. The novelty of this research lies not only in the use of financial performance as a mediating variable, but more importantly in highlighting the paradox that sustainability-labelled firms (SRI-KEHATI), which are expected to uphold transparency, responsibility, and good governance, may still engage in tax avoidance practices. This study thus provides new insights into the gap between sustainability image and fiscal behaviour, and the role of governance mechanisms in bridging that gap.
Co-Authors Ade Rani Aprillia Agung Ivan Firdaus Animah Animah Arik Susbiyani Aspirandi, Rendy Mirwan Cahyani, Winda Nur Citraningrum, Dina Merdeka Desi Wahyu Asriyani Dhea Resita Dewi Dinda Mustika Putri Dino Angga**, Budi Santoso* DWI CAHYONO F.A, Ibna Kamilia Ferdian Nugroho Fiel Afroh, Ibna Kamilia Firdaus, Agung Ivan Gardina Aulin Nuha Intania Pramaiswari Puteri Ismi Darojatul Ula Kamelia Fiel Afroh, Ibna M. Dimas Alfansyah K MAHENDRATA, GENTA Moh. Halim Moh. Halim Muharom, Lutfi Ali Nia Amelia Damayanti Norita Citra Yuliarti, Norita Citra Novia Nurlailatul Qomar Nuha, Gardina Aulin Nur Chatib, Novi Dian Probowulan, Diyah Puteri, Intania Pramaiswari Qomar, Novia Nurlailatul Raudatul Farihah Riyanto Setiawan Suharsono Riyatul Hasanah Safitri, Jasmine Istiva Salsabila Fatimatuzzahro SYAHFRUDIN ZULKARNNAENI, ACHMAD Umaroh, Dwi Dian Naefatul Wiwik Puji Andriani Yanti, Riska Linda Yuliarti , Norita Citra Yulinartati Yulinartati Yulinartati Yulinartati Yulinartati, Yulinartati