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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 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 Al-Ittishol : Jurnal Komunikasi dan Penyiaran Islam Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) KARSA: Jurnal Sosial dan Budaya Keislaman (Journal of Social and Islamic Culture)
Robiatul Auliyah
Universitas Trunojoyo Madura
Religion 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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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

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.24 KB) | DOI: 10.29259/sijdeb.v1i4.341-356

Abstract

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

Abstract

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

Abstract

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): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

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

Abstract

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

Abstract

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

Abstract

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
Transformasi Digital Akuntansi UMKM di Desa Dakiring: Peluang Ekonomi Berkelanjutan di Sektor Pertanian dan Peternakan Albab, Achmad Ulul; Auliyah, Robiatul
Abditeknika Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): April
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abditeknika.v5i1.8132

Abstract

Di era digital, penguasaan teknologi menjadi kebutuhan yang sangat penting, termasuk bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Kemampuan dalam melakukan pembukuan secara digital dapat meningkatkan efisiensi dan akurasi pencatatan keuangan. Aplikasi BukuKas, yang dapat diakses melalui smartphone, menawarkan solusi praktis dengan fitur pencatatan sederhana dan dukungan dalam penyusunan laporan keuangan. Kegiatan pengabdian ini bertujuan meningkatkan kapasitas pelaku UMKM desa Dakiring, yang sebagian besar belum memiliki pencatatan keuangan atau masih menggunakan metode manual. Sebanyak 22 peserta dari berbagai bidang usaha, seperti pertanian, peternakan, dan olahan produksi pertanian serta peternakan, dilibatkan dalam pelatihan yang menekankan praktik langsung penggunaan aplikasi BukuKas. Hasil kegiatan menunjukkan bahwa peserta mampu mencatat transaksi harian dan memahami laporan keuangan. Pelatihan ini diharapkan dapat mendukung pelaku UMKM dalam mengelola keuangan secara efektif, meningkatkan daya saing usaha, serta memperkuat pemahaman mereka dalam digital akuntansi.   In the digital era, mastering technology has become an essential need, especially for Micro, Small, and Medium Enterprises (MSMEs). The ability to manage bookkeeping digitally can significantly enhance the efficiency and accuracy of financial records. BukuKas, a smartphone-accessible application, offers a practical solution with user-friendly features for simple financial recording and report preparation. This community engagement initiative aimed to enhance the capacities of MSME operators in Dakiring Village, most of whom either lack financial records or rely on manual methods. A total of 22 participants from various business sectors, including agriculture, livestock, and food & beverage production, took part in a hands-on training focused on using the BukuKas application. The results showed that participants were able to record daily transactions and understand financial reports. The training is expected to help MSME actors manage their finances effectively, enhance business competitiveness, and strengthen their understanding of digital accounting..
Evaluasi Pengendalian Internal dan Akuntabilitas Karyawan terhadap Keterlambatan Pengiriman Barang Febrianti, Adhellia Zuriska; Auliyah, Robiatul
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 15 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13767393

Abstract

This study aims to evaluate internal control and employee accountability for late delivery of goods in a Manufacturing Company located in East Java. This research uses a qualitative method with an analytical descriptive approach to get an in-depth picture of how employee accountability affects delays in goods delivery. The results showed that employee accountability for late delivery of goods was still low. Several factors, including incorrect input of stock materials, item leaks, jobdesk adjustments, lack of coordination or confirmation, employee negligence, lack of attention to targets, and jobdesk errors, cause this. Previous research wanted to assess the impact of the internal control system on the effectiveness of the banking industry. Meanwhile, this study was conducted in the context of manufacturing companies and added employee accountability variables.
Illegal Cigarette Profits and Informal Accounting Practices: A Political Economy of Accounting Perspective Assri Nuur Tri Oktafiyanti; Bambang Haryadi; Robiatul Auliyah
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

Abstract

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