Articles
<![CDATA[MENGUAK KESADARAN MUZAKI DALAM MEMBAYAR ZAKAT PENGHASILAN ]]>
<![CDATA[Kurniadi, Herdi]]>;
<![CDATA[Auliyah, Robiatul]]>;
<![CDATA[Wulandari, Anis]]>
<![CDATA[ EKSPANSI Vol 9, No 1 (2017) ]]>
Publisher : <![CDATA[Politeknik Negeri Bandung ]]>
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<![CDATA[Abstract: This study aims to uncover muzakiâs consciousness in paying zakat on income. This research is a qualitative study, using the transcendental phenomenological approach. The key informants in this study as many as three people of muzaki who had routinely pay zakat income more than five years. The results of the study showed that in general, the informant argues that income is one kind of the treasure (mal) which is obligated to be zakat issued. Whereas the ways to calculate the zakat, from three informants have similarity that equally counting on the gross income by using content of 2.5 percent. The next result showed that there is some consciousness that motivates the muzaki in paying zakat on income. The first consciousness is religiosity/faith. It is the obedience of informant in carrying out the obligation and the understanding of treasure concept in Islam; second, empathy for others, that the informant felt actuated to give the part of their income to others, especially to the nearby people; and third, the hope of a return, that the informant gave the part of their treasure because they want to get the requital. Keywords: Zakat on Income, Consciousness, Muzaki, the Way of Paying, Motivation]]>
<![CDATA[Pande Besi Ethics in Transactions and Heirloom Production Rituals ]]>
<![CDATA[Mardiyah, Siti]]>;
<![CDATA[Auliyah, Robiatul]]>
<![CDATA[ KARSA: Journal of Social and Islamic Culture Vol 28, No 1 (2020) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Madura ]]>
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DOI: 10.19105/karsa.v28i1.2718
<![CDATA[This study seeks to reveal the application of business ethics in the traditional Marsyudi blacksmith business in Paterongan Village. This study uses qualitative methods with a case study approach. The informants in this study were four, namely one main informant as the blacksmith owner and three supporting informants who were employees and customers. This research site is carried out at the Marsyudi traditional blacksmith business site, namely in Tok Koneng Hamlet, Paterongan Village, Galis District, Bangkalan Regency. The results of this study indicate that the application of business ethics to traditional Marsyudi blacksmith business is good. First, Marsyudi's traditional blacksmith business implements a belief value in the implementation of the down payment payment system, the value of giving equal prices in the heirloom selling price and the value of freedom of choice in credit payment transactions made by buyers. Second, the application of ritual ethics before carrying out heirloom production. Rituals in heirloom production that are applied to his efforts are jhejeh rituals, rituals for distributing porridge or sticky rice, reading basmalah and bathing keris heirloom by using flower water. All of these rituals are intended for the craftsman to be safe and produce good quality heirloom products. These findings are in line with the theory of teleology because the purpose of business ethics carried out by the traditional Marsyudi blacksmith business is for the good, not for evil.]]>
<![CDATA[Mengulik Makna Pengelolaan Keuangan Mahasiswa Bidik Misi ]]>
<![CDATA[Rakhmad Hidayat]]>;
<![CDATA[Robiatul Auliyah]]>
<![CDATA[ InFestasi Vol 16, No 2 (2020): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v16i2.8508
<![CDATA[This study aims to find out and deeply explore the meaning of Bidikmisi financial management. This type of research uses qualitative methods as a tool in the process of finding answers and a phenomenological approach as a key to observe the informants' awareness. This research required four informants. Based on the description of the phenomenon related to informants' awareness in financial management, Then the result is that Informant Nindy chooses a priority scale in managing his personal finances because it is an easy way. Informant Aidan regrets that he did not manage his personal finances so he did not clearly know his expensesPenelitian ini bertujuan untuk mengetahui dan menggali secara mendalam makna pengelolaan keuangan mahasiswa bidikmisi. Jenis penelitian ini menggunakan metode kualitatif sebagai alat dalam proses penemuan jawaban dan menggunakan pendekatan fenomenologi sebagai kunci untuk mengulik makna kesadaran para informan. Penelitian ini menggunakan empat informan. Berdasarkan hasil deskripsi terhadap fenomena yang berkaitan dengan kesadaran informan dalam melakukan pengelolaan keuangan, maka hasilnya yaitu Informan Nindy memilih skala perioritas dalam melakukan pengelolaan keuangan pribadinya karena hal tersebut merupakan cara yang mudah. Informan Aidan menyesal tidak melakukan pengelolaan keuangan pribadinya sehingga tidak mengetahui secara jelas pengeluarannya.]]>
<![CDATA[Menguak Nilai Dan Makna Di Balik Praktik Penentuan Harga Sewa: Studi Fenomenologis Pada Pengusaha Kos-Kosan ]]>
<![CDATA[Danang Prasdika]]>;
<![CDATA[Robiatul Auliyah]]>;
<![CDATA[Achdiar Redy Setiawan]]>
<![CDATA[ InFestasi Vol 14, No 1 (2018): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v14i1.4259
<![CDATA[This research seeks to expose the practice of determining rental rates on businessservices room kos-kosan named Kos Putra Mulya. The purpose of this researchisto know the practices of the determination of rents that occur as well as uncoveringthe value and the meaning behind these practices. This study uses qualitative methodsastools in the process of the discovery answers and usethe knife as a phenomenology analysis approach to answer the value and its meanings.Theresults showed in the method of determining the price of rent conductedby Kos Putra Mulya was not based on the total cost of the activityof search efforts, but onlyusing the process of "estimate" in determining the costper-room.Thisis due to the presence of mutual cultural influence in its Treasuryactivities.Inaddition, there is cultural gotong royong, owners also instill asense of brotherhood in every effort suffered, so that business owners regardthe tenants is part of the family. And the last, the process of extracting the consciousnesstofind meaning in the term profit increase, i.e. the profit is definedas "rezekinya", while if the lossesmeant "bukan rezekinya".]]>
<![CDATA[ANALISIS FAKTOR YANG MEMPENGARUHI KEGAGALAN AUDITOR EKSTERNAL DALAM MENDETEKSI INDIKASI KECURANGAN KEUANGAN ]]>
<![CDATA[Habi Bullah]]>;
<![CDATA[Robiatul Auliyah]]>
<![CDATA[ JAFFA Vol 3, No 1 (2015): April ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v3i1.956
<![CDATA[The purpose of this research is to examine and analyze the influence of audit complexity, scope of audit, and risk assessment of failure to detect indications of fraud. This research is conducted in the Finance Examiner Organization of Republic of Indonesia represented East Java Province (BPK RI). The samples of this research are 54 respondents. The collecting samples technique which used in this research is purposive sampling. The collecting data use questionnaire by a large number of answers are based on a 5-point likert scale.The result of this research reveals that the audit complexity do not significantly of failure to detect indications of fraud. Nevertheless, scope of audit and risk assessment influence significantly of failure to detect indications of fraud.]]>
<![CDATA[PENGARUH AUDIT TENURE, INDEPENDENSI DAN PROFESIONALISME TERHADAP KUALITAS OPINI AUDIT (SURVEY PADA KANTOR AKUNTAN PUBLIK DI SURABAYA) ]]>
<![CDATA[Mohammad Faris]]>;
<![CDATA[M Nizarul Alim]]>;
<![CDATA[Robiatul Auliyah]]>
<![CDATA[ JAFFA Vol 3, No 2 (2015): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v3i2.1398
<![CDATA[The purpose of the study is to analyze and test the influence of tenure audit, independence and profesionalism on audit opinion quality both partially and simultaneously and also factors that influence audit opinion quality. Population used in the study is Public Accountant Offices in Surabaya.Samples collecting technique applied is simple random sampling. Samples are auditors that work on public accountant offices in Surabaya. Data collecting is conducted through questionnaire. The total of questionnaires distribute to auditors are 70 and the returned questionnaires are 62.The result of the study shows that audit tenure, independence and profesionalism variables simultaneously and significantly influence audit opinion quality. In partial, the value of audit tenure, independence and professionalism, and all of variable significantly influence the audit opinion quality.]]>
<![CDATA[PENGARUH NILAI PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN REPUTASI AUDITOR TERHADAP PERATAAN LABA DI SEKTOR PERBANKAN ]]>
<![CDATA[Robiatul Auliyah]]>;
<![CDATA[Yolanda Zulia Zaputri]]>;
<![CDATA[Rita Yuliana]]>
<![CDATA[ Neo-Bis Vol 11, No 2 (2017): DESEMBER ]]>
Publisher : <![CDATA[Trunojoyo University of Madura ]]>
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DOI: 10.21107/nbs.v11i2.3361
<![CDATA[The aim of the research is to find empirical evidence of firm value, growth company and auditor reputation toward income smoothing taken by banking company listed in Indonesia Stock Exchange. Detection of income smoothing in this study using Eckel Index.The research pupulation is companies listed in Indonesia Stock Exchange arround 2013 to 2016. The sampels were taken using purposive sampling method. The analysis tecnique used on this study is binary logistic regresion using SPSS version 2.1.The results show that, (1) firm value have effect toward income smoothing, (2) growth company have effect toward income smoothing, and (3) auditor reputation have no effect toward income smoothing.The coefficient of determination in this study is 0,170, which means 17% of income smoothing is influenced by independent variables studied, the rest is explained by other variables. This study shows that there are many other variables not examined in this study may explain income smoothing.Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris pengaruh nilai perusahaan, pertumbuhan perusahaan dan reputasi auditor terhadap perataan laba pada perusahaan perbankan yang terdaftar di BEI. Deteksi perataan laba pada penelitian ini menggunakan Indeks Eckel. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar diBEI periode 2013-2016, sedangkan pengambilan sampel menggunakan metode purposive sampling.Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik menggunakan program SPSS versi2.1. Hasil pengujian menunjukkan bahwa (1) nilai perusahaan berpengaruh terhadap perataan laba, (2) pertumbuhan perusahaan berpengaruh terhadap perataan laba, dan (3) reputasi auditor tidak berpengaruh terhadap perataan laba. Koefisien determinasi dalam penelitian ini adalah 0,170 yang berarti 17% praktik perataan laba dipengaruhi oleh variabel independen yang diteliti, selebihnya dijelaskan oleh variabel lainnya. Penelitian ini menunjukkan bahwa masih banyak variabel lain yang tidak diteliti dalam penelitian ini dapat menjelaskan perataan laba.]]>
<![CDATA[MENGURAI POTRET PEMBIAYAAN RAHN ]]>
<![CDATA[Robiatul Auliyah]]>
<![CDATA[ Neo-Bis Vol 10, No 2 (2016): DESEMBER ]]>
Publisher : <![CDATA[Trunojoyo University of Madura ]]>
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DOI: 10.21107/nbs.v10i2.2430
<![CDATA[Penelitian ini bertujuan untuk mengungkap tentang potret pembiayaan rahn emas di pegadaian syariah X di Bangkalan. Jenis penelitian ini adalah kualitatif dengan pendekatan fenomenologi. Informan yang diambil sebanyak dua orang yaitu kepala cabang dan seorang nasabah. Pengumpulan data menggunakan wawancara secara tidak terstruktur untuk menggali informasi secara mendalam. Hasil penelitian ini menemukan bahwa pegadaian syariah cabang X di Bangkalan dalam memberikan pembiayan telah berpedoman pada Fatwa Dewan Syariah Nasional Nomor 26/DSN-MUI/III/2002 tentang Rahn Emas. Transaksi yang telah sesuai dengan Fatwa Dewan Syariah Nasional Nomor 26/DSN-MUI/III/2002 adalah: a) akad yang digunakan di Pegadaian Syariah cabang X Bangkalan adalah ijarah, sehingga biaya penyimpanan barang (marhun) yang dibayarkan berdasarkan akad ijarah; b) Biaya ongkos dan penyimpanan barang (marhun) ditanggung oleh penggadai (rahin) berdasarkan pada pengeluarannya; c) Keputusan lelang di lihat dari hasil pendapatan lelang setelah dikurangi dengan kewajiban nasabah maka sisanya menjadi hak nasabah; d) Jika salah satu pihak tidak menunaikan kewajibannya atau jika terjadi perselisihan di antara kedua belah pihak, maka penyelesaiannya dilakukan melalui Badan Arbitrase Syari’ah. Dibalik itu, ada fenomena tentang kurangnya pemahaman dari pegawai Pegadaian Syariah tentang aturan-aturan pembiayaan syariah. Hal ini dibuktikan dengan karyawan yang bekerja disana bukan berlatar belakang pendidikan ekonomi/keuangan syariah sehingga membutuhkan waktu untuk melakukan training.]]>
<![CDATA[Pande Besi Ethics in Transactions and Heirloom Production Rituals ]]>
<![CDATA[Siti Mardiyah]]>;
<![CDATA[Robiatul Auliyah]]>
<![CDATA[ Karsa: Journal of Social and Islamic Culture Vol. 28 No. 1 (2020) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Madura ]]>
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DOI: 10.19105/karsa.v28i1.2718
<![CDATA[This study seeks to reveal the application of business ethics in the traditional Marsyudi blacksmith business in Paterongan Village. This study uses qualitative methods with a case study approach. The informants in this study were four, namely one main informant as the blacksmith owner and three supporting informants who were employees and customers. This research site is carried out at the Marsyudi traditional blacksmith business site, namely in Tok Koneng Hamlet, Paterongan Village, Galis District, Bangkalan Regency. The results of this study indicate that the application of business ethics to traditional Marsyudi blacksmith business is good. First, Marsyudi's traditional blacksmith business implements a belief value in the implementation of the down payment payment system, the value of giving equal prices in the heirloom selling price and the value of freedom of choice in credit payment transactions made by buyers. Second, the application of ritual ethics before carrying out heirloom production. Rituals in heirloom production that are applied to his efforts are jhejeh rituals, rituals for distributing porridge or sticky rice, reading basmalah and bathing keris heirloom by using flower water. All of these rituals are intended for the craftsman to be safe and produce good quality heirloom products. These findings are in line with the theory of teleology because the purpose of business ethics carried out by the traditional Marsyudi blacksmith business is for the good, not for evil.]]>
<![CDATA[AKUNTANSI KELUARGA SAKINAH SEBAGAI MANIFESTASI PENGELOLAAN KEUANGAN RUMAH TANGGA SYARIAH ]]>
<![CDATA[Rita Yuliana]]>;
<![CDATA[Achdiar Redy Setiawan]]>;
<![CDATA[Robiatul Auliyah]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 11, No 3 (2020): Jurnal Akuntansi Multiparadigma (Desember 2020 - April 2021) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2020.11.3.28
<![CDATA[Abstrak: Akuntansi Keluarga Sakinah sebagai Manifestasi Pengelolaan Keuangan Rumah Tangga Syariah. Penelitian ini mencoba untuk mengeksplorasi bentuk akuntansi dalam keluarga akuntan muslim menuju sakinah. Penelitian ini menggunakan metodologi fenomenologi tauhid. Hasil kajian menemukan bentuk dan pemaknaan akuntansi keluarga yang berada di luar logika akuntansi (konvensional), tetapi berpegang teguh pada nilai-nilai Islam dalam akuntansi syariah yang diyakini. Keluarga akuntan memiliki terminologi akuntansi syariah yang terpaut pada konsep material dan spiritual. Keyakinan mereka berasaskan pada kesadaran tauhid yang paripurna. Nilai sakinah dalam keuangan keluarga terjadi dengan memprioritaskan kebutuhan dharuriyyat, kemudian hajiyyat dan tahsiniyyat. Abstract: Sakinah Family Accounting as a Syariah Household Financial Management Manifestation. This study tries to explore the form of accounting in the Muslim accountant family towards Sakinah. This study uses the tawhid phenomenological method. This study finds the form and meaning of family accounting that are outside the logic of conventional accounting but uphold the Islamic values in Islamic accounting that are believed to be. The accountant family has sharia accounting terminology that is linked to material and spiritual concepts. Their belief is based on the complete awareness of monotheism. The value of sakinah in family finances occur by prioritizing the needs of dharuriyyat, then hajiyyat and tahsiniyyat.]]>
