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All Journal Jurnal Akuntansi Multiparadigma Infestasi Journal of Auditing, Finance, and Forensic Accounting Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Neo-Bis Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura KARSA: Jurnal Sosial dan Budaya Keislaman (Journal of Social and Islamic Culture) EKSPANSI SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Owner : Riset dan Jurnal Akuntansi Ulumuna: Jurnal Studi Keislaman Jurnal Sosial Humaniora Sigli Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmiah Wahana Pendidikan Abditeknika - Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)

Robiatul Auliyah

Universitas Trunojoyo Madura

Author-ID : 2861969

Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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STUDI FENOMENOLOGI PERANAN MANAJEMEN MASJID AT-TAQWA DALAM PEMBERDAYAAN EKONOMI MASYARAKAT BANGKALAN Robiatul Auliyah
Kompetensi (Competence : Journal of Management Studies) Vol 8, No 1 (2014): APRIL
Publisher : Universitas Trunojoyo Madura

Economic empowerment of the people trying to strengthen the factors of production, distribution, and marketing to increase the independence, knowledge, and skills of the community. The purpose of this study is to interpret the role of At-Taqwa mosque manejeman Bangkalan in economic empowerment. Informants of this study are the caretaker or Masjid At-Taqwa takmir Bangkalan city and the people who receive assistance. The methodology used in this study is a qualitative study with a phenomenological approach. Compiling techniques by means of unstructured interviews. The results showed that the management role of the mosque in the economic empowerment is considered not running optimally. Because, economic empowerment programs only through the provision of venture capital. In addition, the board of Masjid At-Taqwa not optimal in providing relief assistance in terms of return on capital, so many loans that are not returned to the Masjid At-Taqwa officials. . This is caused by the lack of field workers held by Masjid At-Taqwa Bangkalan and busyness of each of the existing board.

Sociological Perspective on Auditing: Postmodernisme Perspective Internal Auditor dan Dilema Etika: Menuju Jalan yang Lebih Etis Robiatul Auliyah
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 4, No 1: April 2011
Publisher : LPPM Universitas Trunojoyo Madura

Inti dari teori postmodernisme adalah menyatukan teori dan praktek (akuntansi) yang dianggap dualistik atau dikotomis dalam dunia modern dalam jaringan yang sinergis. Auditing adalah proses pengumpulan pengolahan dan pengevaluasian bahan bukti tentang informasi yang dapat diukur mengenai suatu entitas ekonomi yang dilakukan seorang yang kompeten dan independen untuk dapat menentukan kesesuaian informasi dimaksud dengan kriteria yang telah ditetapkan. Internal auditor dalam melaksanakan tugas seringkali dihadapkan pada suatu masalah dilema etika dalam membuat suatu keputusan etis atau tidak etis. Tulisan ini mencoba untuk menjawab masalah dilema etika internal auditor. Beberapa hal yang perlu dipertimbangkan oleh seorang internal auditor adalah faktor individual (pengalaman, komitmen profesional, orientasi etika, moral dan keimanan) dan faktor situasional (nilai etika organisasi). Apabila kedua faktor tersebut diatas dipadukan dan diimplementasikan dengan baik dan benar dalam pekerjaan internal auditor maka akan menghasikan keputusan yang etis menuju jalan yang benar.

MENGUAK KESADARAN MUZAKI DALAM MEMBAYAR ZAKAT PENGHASILAN Herdi Kurniadi; Robiatul Auliyah; Anis Wulandari
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 1 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v9i1.562

Abstract: This study aims to uncover muzaki’s 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

Disclosing A Side of Internal Submission Control and Payment of Claims: Study of Ethnomethodology on the BPJS in Yogyakarta Mega Harum Ramadhani; Robiatul Auliyah; Muhammad Asim Asyari
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 4, December 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

The purpose of the research is conducted to know the implementation of internal control on the process of submission and payment of claims by BPJS Kesehatan Yogyakarta. As well as knowing the process of submission and payment of claims. This type of research is qualitative research using ethnomethodology approach. Researchers use ethnomethodology method as the basis to expose the daily activities of the process of submission and payment of claims. Technique of Data collection through interviews with relevant informants and make direct observation to the object of research. The results of this research are to answer the problem and the purpose of this research, that BPJS Kesehatan has implemented internal control with maximum. Internal controls are capable to detect red flags in the submission process and payment of claims. Although there are some "problems" that occur also in the realm of BPJS kesehatan, but the management has been controlling against the various risks that are most likely to occur mainly in the process of submission and payment of claims. Thus the strengthening of internal control system in all aspects of activity in BPJS Kesehatan should always be attempted.

Sharia Fintech to Create Crowdfunding Donations for Islamic Boarding Schools Robiatul Auliyah; Basuki Basuki
InFestasi Vol 18, No 2 (2022): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i2.17940

The objective of this study was to export the application of sharia fintech to create crowdfunding donations (CFD) for Islamic boarding schools in productive business activities in terms of S-O-R theory. The Discourse Analysis (DA) approach was used to see the discourse on the websites of Kitabisa.com, Republika, Youtube, and journals and strengthened by 2 informants, including Ahmad (pseudonym) who was an expert in sharia, and Mrs. Ayu as a business player who donated money through the website. The code determination used NVIVO 12 and XMind software in linking the code to obtain meaning in each code. The results of this study found that a stimulus that uses technology to raise donations is supported by a quality web so that transactions are more comfortable. The organism code consists of simple, responsible, and viral, there are four codes, namely, the message is unique and interesting as a category of simple. Responsible, there is a code of transparency and virality expressed in the stories of donors who are told in response to giving opportunities for goodness, hearts becoming peaceful, fields of reward, and being able to build the economy. Research on CFD in Indonesia is rarely conducted in Islamic boarding schools. Previous research mainly discussed CFD for social interests, while this study discussed donations for productive business interests for Islamic boarding schools to support government programs to have excellent products and generate santriprenuers.

Menguak Makna Laba Pedagang Sayur Keliling (Balijjah) Laki-Laki Dalam Perspektif Nilai Spritual Auliyah, Robiatul; Angraini, Merie Satya
Ulumuna: Jurnal Studi Keilsman Vol 10 No 1 (2024)
Publisher : LP2M IAI Miftahul Ulum Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36420/ju.v10i1.7560

This study aims to uncover the awareness of the meaning of "profit" from the male side of the vegetable sellers or commonly referred to as the balijjah as the Madurese are according to the two informants' understanding. This research is a qualitative research with a phenomenological approach as an answer digger guide which is included in the type of transcendental phenomenology that focuses on individual awareness of each of the two vegetable vendors. The findings of this study state that profit is interpreted as material that is building a house is a manifestation of the results of selling vegetables and improving the economy to meet family needs. Then profit with spiritual value by not profiting too much profit for the smooth running of the commodity keeping in mind the obligation to worship can lead to unexpected success. Then profit as a form of social feeling that can help and make it easier for mothers or students to get cooking ingredients while providing a way of opportunity for those who need work.

PENGARUH PENERAPAN E-SAMSAT, TINGKAT EKONOMI, DAN BIRO JASA TERHADAP MOTIVASI MEMBAYAR PAJAK KENDARAAN BERMOTOR Prasetyo, Haris; Herawati, Nurul; Auliyah, Robiatul
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i4.6099

This research aims to examine the influence of implementing e-SAMSAT, economic level, and service bureau on motivation to pay motor vehicle tax during the COVID-19 pandemic. This research uses a sample of motor vehicle taxpayers in Jombang Regency, East Java Province. The number of respondents used was 107 motor vehicle taxpayers. The sampling method is simple random sampling. Data collection was carried out using a questionnaire method and processed using SPSS. The research methods used were pilot tests, descriptive statistical analysis, data quality tests, classical assumption tests, and multiple regression analysis. This research found that e-SAMSAT and economic level influenced motivation to pay motor vehicle tax during the COVID-19 pandemic. In contrast, service bureaus did not affect motivation to pay motor vehicle tax during the COVID-19 pandemic. The findings of this research imply that e-SAMSAT services can be an alternative in motivating taxpayer compliance in paying motor vehicle taxes. Therefore, it is necessary to intensify the socialization of e-SAMSAT services to motor vehicle taxpayers. The research implication related to economic-level findings is that the government needs to provide tax incentives to taxpayers if there is a problem of global economic difficulties, such as during COVID-19.

Penerapan Strategi Komunikasi Digital Fundraising : Studi Kasus pada Website Infak.in Laznas LMI Khotimah, Salsa Putri Ismaul; Wati, Fanny Amelia; Auliyah, Robiatul; Ramadhan, Ramzy; Astri, Febrin Nungki Kusumaning; Poernamasari, Nadya
Jurnal Sosial Humaniora Sigli Vol 8, No 1 (2025): Juni 2025
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v8i8.3249

Penelitian ini membahas strategi komunikasi digital fundraising yang diterapkan oleh Lembaga Amil Zakat Nasional LMI melalui platform digital Infak.in. Dalam era transformasi digital, Infak.in tidak hanya berfungsi sebagai sarana donasi online, tetapi juga sebagai media komunikasi, edukasi, dan penguatan hubungan antara lembaga dan donatur. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data dikumpulkan melalui observasi website, wawancara donatur, dan studi literatur. Hasil penelitian menunjukkan bahwa strategi digital yang digunakan Laznas LMI meliputi penyusunan pesan emosional, penggunaan media sosial, kolaborasi dengan influencer, serta penguatan fitur interaktif. Infak.in juga berperan sebagai kanal utama donasi, sarana transparansi, dan jembatan hubungan emosional dengan donatur. Meskipun terdapat tantangan seperti literasi digital dan keterbatasan interaktivitas, peluang dalam hal jangkauan, efisiensi, dan citra lembaga masih sangat potensial untuk dikembangkan

Pendampingan Peningkatan Kualitas Kerupuk Melalui Inovasi Teknologi di Kelompok Tani Tunas Muda Auliyah, Robiatul; Abrori, Rian; Amrullah, Qadrina Lailyn; Maflahah, Iffan
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.7420

Tujuan dari kegiatan pendampingan ini adalah untuk meningkatkan kualitas dan daya saing produk kerupuk yang dibuat oleh Kelompok Tani Tunas Muda. Kegiatan ini akan memanfaatkan inovasi teknologi yang tepat guna. Kekurangan pengetahuan tentang metode produksi sederhana dan mempunyai kapasitas kecil serta penggunaan kemasaran masih sangat sederhana, yaitu hanya menggunakan plastik PP (polypropylene) tanpa desain, label, atau informasi produk yang memadai.adalah masalah utama yang dihadapi kelompok Tani Tunas Muda. Program ini untuk memberikan pendampingan dalam penggunaan alat dalam penerapan metode pengemasan untuk membuat produk lebih higienis dan memiliki daya simpan lebih lama. Metode pelaksaan dilakukan dengan cara penyuluhan dan sosialisasi, pendampingan, pelatihan dan workshop. Hasil kegiatan menunjukkan peningkatan yang signifikan pada kualitas dan rasa kerupuk, efisiensi waktu produksi, dan pemahaman dan keterampilan anggota kelompok tentang teknologi baru. Oleh karena itu, kemajuan teknologi ini tidak hanya meningkatkan kualitas produk tetapi juga membuat Kelompok Tani Tunas Muda lebih mandiri dan bersaing di pasar lokal. Kegiatan ini memberikan pengaruh untuk meningkatkan kapasitas produksi dan memperluas daerah pemasaran untuk meningkatkan pendapatan anggota kelompok tani tunas muda

Illegal Cigarette Profits and Informal Accounting Practices: A Political Economy of Accounting Perspective Oktafiyanti, Assri Nuur Tri; Haryadi, Bambang; Auliyah, Robiatul
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2810

This study examines the phenomenon of illegal profits from the sale of cigarettes without excise stamps in GBG-SLM Regency using the Political Economy of Accounting (PEA) approach. The main objective is to analyze the practice of illegal cigarette profits from a PEA perspective and highlight its implications for the economic system and fiscal regulation at the local level. The research employed a qualitative method with a critical paradigm, where data were collected through field observations, in-depth interviews with business actors, and documentation analysis related to production and distribution activities. The findings reveal that the illegal cigarette industry is dominated by small and medium-sized kinship-based enterprises. The profits generated are relatively high but remain unrecorded in the formal financial system, creating gaps in state revenue. Accounting practices used by the actors serve merely as a formality to evade fiscal obligations, rather than as tools for transparency or accountability. This condition reflects the interplay of power relations, local culture, and economic interests in sustaining the practice of illegal cigarette trade.The novelty of this research lies in its PEA-based analysis that integrates political economy perspectives with local values and culture, thereby contributing to the formulation of more contextual fiscal policies. Thus, this study emphasizes that accounting is not solely a technical instrument but also a social, political, and cultural practice that shapes the sustainability of public policy.

Co-Authors Achdiar Redy Setiawan Achdiar Redy Setiawan Albab, Achmad Ulul Amrullah, Qadrina Lailyn Anis Wulandari, Anis Astri, Febrin Nungki Kusumaning Bambang Haryadi Basuki Basuki Danang Prasdika Febrianti, Adhellia Zuriska Habi Bullah Herdi Kurniadi Herdi Kurniadi, Herdi Iffan Maflahah Khotimah, Salsa Putri Ismaul Mardiyah, Siti Mega Harum Ramadhani Merie Satya Angraini Mohammad Faris Mohammad Nizarul Alim Muhammad Asim Asyari Nurul Herawati Oktafiyanti, Assri Nuur Tri Poernamasari, Nadya Prasetyo, Haris Rakhmad Hidayat Ramadhan, Ramzy Rian Abrori Rita Yuliana Rita Yuliana Siti Mardiyah Wati, Fanny Amelia Wulandari, Anis Yolanda Zulia Zaputri

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