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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 SWARNA 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 Jurnal Pengabdian Masyarakat Manage Balance : Jurnal Akuntansi dan Bisnis
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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Exploring the Dynamics of Maqashid Performance in Indonesian Islamic Banking Nastiti, Ari Sita
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 12 No. 2 (2023)
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.v12i2.16950

Abstract

This study investigated the factors influencing the performance of Islamic banks in Indonesia by utilizing the Maqasid Sharia Index (MSI), specifically designed to assess Islamic bank performance in accordance with maqasid sharia principles. The sample sample was drawn from 57 data points gathered from 12 Islamic commercial banks registered with the Financial Services Authority (Otoritas Jasa Keuangan-OJK) from 2016-2020. Employing a quantitative approach, the study conducted data analysis through multiple linear regression. The results revealed that temporary shirkah funds and Islamic intellectual capital had a significant negative impact on MSI, while Islamic corporate governance exhibited a notably positive effect. This empirical investigation provides valuable insights into the determinants of Islamic bank performance in Indonesia, thereby contributing to the existing body of Islamic banking literature and offering practical implications for enhancing alignment with maqasid sharia through strategic resource optimization. The findings highlight the critical importance of reinforcing Islamic corporate governance and Islamic intellectual capital to enhance the performance of Islamic banks. Furthermore, expanding the scope of research to broader contexts could improve the generalizability of these findings.============================================================================================================ABSTRAK - Eksplorasi Dinamika Kinerja Perbankan Syariah Indonesia dengan Indeks Maqasid. Penelitian ini bertujuan untuk mengkaji determinan yang mempengaruhi kinerja perbankan syariah di Indonesia melalui pendekatan Maqasid Sharia Index (MSI). MSI khusus dikembangkan secara khusus untuk mengukur kinerja bank syariah agar lebih akurat karena mengakomodir prinsip-prinsip maqasid syariah. Sampel penelitian diambil dari 57 poin data dari 57 bank umum syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2016-2020. Penelitian ini menggunakan pendekatan kuantitatif dimana data dianalisis melalui regresi linier berganda. Hasil kajian menunjukkan bahwa dana syirkah temporer dan modal intelektual syariah secara signifikan berpengaruh negatif terhadap MSI, sebaliknya tata kelola perusahaan syariah menunjukkan pengaruh positif yang signifikan. Hasil ini memberikan gambaran tentang determinan kinerja perbankan syariah di Indonesia, sehingga berkontribusi pada literatur perbankan syariah yang ada dan menawarkan implikasi praktis untuk meningkatkan kesesuaian dengan maqasid syariah melalui optimalisasi sumber daya strategis. Temuan ini menekankan pentingnya memperkuat tata kelola perusahaan syariah dan modal intelektual syariah untuk meningkatkan kinerja bank syariah. Untuk dapat meningkatkan generalisasi temuan ini, diperlukan kajian lebih lanjut dalam konteks yang lebih luas.
Faktor Determinan Keputusan Perusahaan Melakukan Transfer Pricing pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Abu Al A’la Asysyafi’i; Riyanto Setiawan Suharsono; Ari Sita Nastiti
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.907

Abstract

This study aims to analyze the factors influencing corporate transfer pricing decisions in manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2023 period. Independent variables include taxes, bonus mechanisms, ownership structure, company size, leverage, and profitability, with transfer pricing as the dependent variable. The method used is quantitative with a multiple linear regression approach. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange in 2020–2023. The sample used was 43 companies. The results show that taxes, bonus mechanisms, and company size have a significant effect on transfer pricing decisions, while ownership structure, leverage, and profitability do not show a significant effect. These findings confirm that tax aspects and managerial incentives are the main drivers of transfer pricing practices. This study is expected to provide input for company management, tax authorities, and investors in understanding transfer pricing practices in the context of tax regulations and the capital market in Indonesia.
Pengembangan Ekonomi Kreatif Berbasis Bahasa dan Sastra Indonesia Melalui Produk Sablon Berdesain Olah Kata Bermuatan Kearifan Lokal Jember Ari Sita Nastiti; Dina Merdeka Citraningrum
Journal of Community Development Vol. 2 No. 1 (2021): October
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.761 KB) | DOI: 10.47134/comdev.v2i1.32

Abstract

Screen printing business is one of the businesses that can apply the creative economy based on Indonesian language and literature. Screen printing products with unique word processing designs have the potential to attract consumer interest and can be used as a means to socialize the values ??of language and literature in them. Especially by adding designs containing local wisdom to the screen printing products. The purpose of this service activity is to help one of the screen printing SMEs (Partners) overcome obstacles in their business. The implementation method used is the lecture method with a participatory learning approach. This activity begins with providing an understanding to Partners about the creative industry based on Indonesian Language and Literature. Followed by discussions with partners to develop a screen printing product with a word processing design that emphasizes Jember local wisdom along with an effective marketing strategy through online media. In addition, it also introduces PSAK EMKM as a guide for Partners in preparing their business financial reports.
Digital Islamic Financial Literacy: Edukasi Keuangan Syariah Guna Menyikapi Maraknya Pinjaman Online pada SMK Muhammadiyah Jember Ari Sita Nastiti; Lutfi Ali Muharom; Moh. Halim
Jurnal Pengabdian Masyarakat Manage Vol. 7 No. 2 (2026): Agustus
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v7i2.5256

Abstract

The rapid development of digital financial services has expanded access to financial transactions for various groups, including secondary school students. Alongside these benefits, emerging challenges include limited understanding of digital financial mechanisms, risks related to personal data security, and increased exposure to online lending services. In Islamic-based educational environments, strengthening financial literacy aligned with sharia principles is essential to provide students with value-based guidance in financial decision-making.This community service program aimed to enhance students’ and teachers’ understanding of digital financial literacy, fundamental principles of Islamic finance, and the risks associated with online lending. The program was implemented at SMK Muhammadiyah Jember, involving approximately 60 participants consisting of students and teachers. The activities were conducted through interactive lectures, group discussions, simple case simulations, and evaluation using pre-test and post-test instruments. The results indicate an improvement in participants’ understanding of digital financial concepts, Islamic financial principles, and awareness of online lending risks. Participants demonstrated better ability to distinguish needs from wants, apply sharia principles in financial decision-making, and identify characteristics of safe digital financial services. This program contributes to strengthening sharia-based financial literacy in the school environment and highlights the importance of collaboration between higher education institutions and schools in fostering responsible financial behavior in the digital era
Edukasi Money Safe Elektric pada Siswa SD Muhammadiyah Kaliwates Diyah Probowulan; Ari Sita Nastiti; Nina Martiana
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2026): SWARNA : Jurnal Pengabdian Kepada Masyarakat, Maret 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v5i3.1895

Abstract

Kegiatan pengabdian masyarakat ini bertujuan memberikan edukasi mengenai pengelolaan uang dan penggunaan alat Money Safe Electric kepada siswa SD Muhammadiyah Kaliwates Jember untuk meningkatkan literasi keuangan dan rasa aman dalam menyimpan uang. Urgensi kegiatan ini didasari oleh rendahnya pengetahuan siswa tentang pentingnya pengelolaan uang secara aman dan efektif, serta minimnya penggunaan teknologi sederhana yang dapat membantu pengelolaan tersebut sejak dini. Metode yang digunakan berupa penyuluhan interaktif, demonstrasi penggunaan Money Safe Electric, dan praktik langsung oleh siswa. Luarannya berupa peningkatan pemahaman peserta tentang manajemen uang, keterampilan penggunaan Money Safe Electric, dan peningkatan kesadaran keamanan finansial sejak dini. Kegiatan ini diharapkan dapat memberikan kontribusi nyata dalam membentuk karakter literasi keuangan anak yang berkelanjutan dan mendukung misi pendidikan inklusif serta inovatif di SD Muhammadiyah Kaliwates.
Co-Authors Abu Al A’la Asysyafi’i Ade Rani Aprillia Afroh, Ibna Kamilia Fiel 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 Firdaus, Agung Ivan Gardina Aulin Nuha Hasanah, Riyatul Intania Pramaiswari Puteri Ismi Darojatul Ula M. Dimas Alfansyah K MAHENDRATA, GENTA Moh. Halim Muharom, Lutfi Ali Nia Amelia Damayanti Nina Martiana 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