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PENGAWASAN, STRATEGI ANTI FRAUD, DAN AUDIT KEPATUHAN SYARIAH SEBAGAI UPAYA FRAUD PREVENTIVE PADA LEMBAGA KEUANGAN SYARIAH Atik Emilia Sula; Moh. Nizarul Alim; - Prasetyono
JAFFA Vol 2, No 2 (2014): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v2i2.764

Penelitian ini bertujuan untuk membahas beberapa konsep penting, yaitu kemungkinan adanya kecenderungan tindakan fraud pada lembaga keuangan syariah, strategi anti fraud, sistem pengawasan pada lembaga keuangan syariah, serta bagaimana standar audit kepatuhan syariah yang dapat digunakan sebagai salah satu upaya untuk fraud preventive. Fokus dalam kajian ini lebih ditekankan pada lembaga keuangan perbankan syariah, dimana kajian yang dilakukan menggunakan studi pustaka yang mengacu pada penelitian terdahulu dan diakhiri dengan analisis kritis dan solusi praktis terkait permasalahan yang diangkat.

PERSEPSI MASYARAKAT MADURA TERHADAP PENGGUNAAN FINANCIAL TECHNOLOGY (FINTECH) DAN FINANCIAL TECHNOLOGY SYARIAH Atik Emilia Sula; Merie Satya Angraini
Ulumuna: Jurnal Studi Keilsman Vol 8 No 1 (2022)
Publisher : LP2M IAI Miftahul Ulum Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36420/ju.v8i1.5701

This study aims to photograph and explore the perception of the Madurese community towards the use of financial technology (Fintech) and sharia financial technology. The study in this research is related to the development of an inclusive society, where the fintech theme is currently overgrowing in its use by the community along with technological developments in the 4.0 revolution era. Fintech combines the financial system with technology to become an innovation that facilitates the financial system. Informants in this study were Madurese from four districts, namely Bangkalan, Sampang, Pamekasan, and Sumenep, both using or not using fintech services. Data collection techniques used questionnaires and in-depth interviews with informants with various backgrounds, ages, genders, and professions. The analysis technique used is a qualitative descriptive method with a phenomenological approach that is useful for providing facts and data accurately. Keywords: Madura Community Perception, Fintech, Sharia Fintech.

ANALISIS BISNIS DAN TREN KONSUMSI MASYARAKAT KABUPATEN BANGKALAN TERHADAP FROZEN FOOD PADA MASA PANDEMI COVID 19 Sula, Atik Emilia; Chamalinda, Khy'sh Nusri Leapatra
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 13 No 1 (2021): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/akuntabilitas.v13i1.1599

The shift in consumer behaviour and food fulfilment by people who initially shopped for fresh good food ingredients during the pandemic is predicted to require fast food with long durability, so this can be an opportunity for developing the food business in the future, especially in the development of the frozen food business. The purpose of this study is to explore the interests and consumption trends of the people of Bangkalan Regency towards frozen food and describe how frozen food business analysis can be developed by MSMEs and home-based culinary business actors during the Covid-19 pandemic. The research methodology used is qualitative, with a phenomenological paradigm approach. Data were collected using questionnaires, group discussion forums (FGD), and in-depth interviews, where all the information was selected by purposive sampling. The results showed an increase in frozen food consumption during the pandemic, extensive business opportunities opened up in the frozen food sector, and frozen food could be an alternative to fulfil food needs during the pandemic. Keywords: Frozen Food Business, Consumption Trends, Covid 19 Pandemic

KAJIAN PEMAHAMAN AKAD MURABAHAH PADA ANGGOTA KOPERASI SYARIAH Akhir, Khoiriyatul; Sula, Atik Emilia
Aktiva : Jurnal Akuntansi dan Investasi Vol 8, No 1 (2023): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v8i1.2030

This study uses a qualitative method with a case study approach. This research aims to find out the understanding of murabahah contracts among members of Islamic Cooperatives. The research was conducted at KSPPS BMT Makin Amin. The research location is at Jalan Jambu Raya No. 79, Housing National Housing, Kamal District, Bangkalan. The data collection method is by conducting in-depth interviews and observing informants related to the research theme. Based on predetermined criteria, 18 informants were obtained, with the disbursement of 16 KSPPS members and 2 people from KSPPS BMT Makin Amin employees. The results of the study show that BMT Makin Amin members who are currently/have done murabahah financing are included in the understanding category. Based on the understanding indicators put forward by Anderson & Krathwohl (2010: 106) the informants in this study were included in the category of disconnection, exemplifying, classifying, summarizing, concluding, and being able to compare. factors that influence members' understanding of murabahah financing at BMT Makin Amin Factors include internal factors and external factors indicating that understanding factors affect the level of understanding of members of murabahah financing. This is because informants can receive or remember an understanding or knowledge previously obtained, then can provide explanations again in a different language. So that the understanding of BMT Makin Amin members on murabahah contracts is also influenced by the factors previously mentioned.

PERHITUNGAN HARGA POKOK PRODUKSI CELURIT MADURA: KOMPARASI METODE FULL COSTING VS PEMILIK USAHA Rudistira, Ricko Zakaria; Sula, Atik Emilia
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.389

This research aims to compare the calculation of the cost of production of the Takabuan celurit, one type of Madura celurit, based on the full costing method and business owner-style calculations. This research uses a qualitative method with a case study approach carried out on several blacksmiths engaged in sickle production in Paterongan village. The research results show indications of differences in the results of calculating the cost of goods produced between the full costing method and calculations carried out by craftsmen. The results of calculations using the full costing method produce a higher cost of production compared to the calculations of celurit craftsmen. This is because in the full costing method all cost elements attached to the product are traced in more detail than in the craftsman's version. Full costing can identify costs in detail, both raw material costs, fixed factory overhead costs and variable factory overhead costs as well as labor costs. Full costing calculations can identify actual costs compared to calculations according to craftsmen

PENGELOLAAN BUMDES WISATA PESISIR MADURA DALAM MENINGKATKAN PENDAPATAN ASLI DESA SEBAGAI STABILITAS EKONOMI DESA Angraini, Merie Satya; Sula, Atik Emilia; Rohmania, Rohmania
Aktiva : Jurnal Akuntansi dan Investasi Vol 9, No 2 (2024): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v9i2.2275

Penelitian ini bertujuan mengetahui pengelolaan BUMDES objek wisata pesisir pulau Madura dan mengetahui kontribusi BUMDES terhadap PADes sebagai stabilitas ekonomi. Jenis penelitian kualitatif, informan dalam penelitian ini adalah kepala desa dan pengelolaan BUMDES. Teknik pengumpulan data, wawancara. Teknik analisis deskriptif kualitatif. Hasil penelitian menunjukkan Pengelolaan BUMDES dibidang wisata pesisir di Madura dengan analisis prinsip pengelolaan BUMDES yaitu pengelolaan objek wisata pesisir ini sudah terjalin kerjasamaa yang sangatlah koorparatif atau secara bersama. Partisipasi masyarakat dalam pengelolaan BUMDES belum maksimal disebabkan sebuah politik saat pemilihan kepala desa. Hal tersebut terjadilah emansipasi yang mengakibatkan pada tingkat social masyarakat menjadi kurang. Kepedulian masyarakat terhadap keterbukaan (transparansi) informasi BUMDES sangatlah tidak ada, maka hanya sebatas sampai di desa dan pengelola BUMDES saja untuk pengelolaannya. Akuntabiitas atau tanggung jawab yang tinggi bagi pengelola BUMDES merupakan suatu beban perasaan malu yang akan di bawa ketika tidak bertanggung jawab. Sehingga Kepedulian untuk pengembangan dan kesejahteraan objek wisata pesisir desa ini hanya dari para kalangan pemuda dan tokoh masyarakat. Setiap desa belum bisa membuat standart pada Perdes untu kontribusi BUMDES ke PADes, karena setiap Desa memiliki Persdes yang berbeda-beda. Tapi seluruh desa yang memiliki BUMDES di bidang Pariwisata Pesisir sudah mampu memberikan kontribusi terhadap desanya masing-masing. Kata Kunci: Pengelolaan, BUMDES, Wisata Pesisir, Madura, Pendapatan Asli Desa, dan Stabilitas Ekonomi Desa

Pengaruh Corporate Financial Performance dan Corporate Social Responsibility terhadap Harga Saham Perusahaan Puspithasari, Nidya; Sula, Atik Emilia
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i2.11730

This research aims to analyze and provide empirical evidence of the influence of Corporate Social Responsibility, Return on Assets, Current Ratio, Total Asset Turnover, and Debt to Equity Ratio on the share prices of companies that have received the Asia Sustainability Reporting Rating award for 2020 - 2022 which are listed on the Stock Exchange Indonesian Effect. The method used is a quantitative method with secondary data types in the form of annual reports and sustainability reports. The sample selection technique used was purposive sampling with a total sample of 36. The analytical method used was multiple linear regression analysis. The research results show that partially Corporate Social Responsibility and Return on Assets have an effect on the company's share price, while the Current Ratio, Total Asset Turnover, and Debt to Equity Ratio have no effect on the company's share price. Simultaneously, Corporate Social Responsibility, Return on Assets, Current Ratio, Total Asset Turnover, and Debt to Equity Ratio do not have a significant effect on the company's share price.

Dari Bantuan Menjadi Harapan: Pendampingan Penyaluran Dana Bantuan Sosial di Kantor Pos Bangkalan Barokatus Syafaa; Atik Emilia Sula
Senarai Kearifan Lokal Akuntansi: Jurnal Pengabdian Masyarakat Vol. 2 No. 1: 2026
Publisher : Jurusan Akuntansi Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/sokla.v2i1.266

PT Pos Indonesia acts as a partner in distributing bansos to the community. One of the problems faced by partners in the social assistance distribution process is the high number of recipients arriving simultaneously, potentially causing long queues, service delays, and disorder in the distribution process. This community service activity was carried out through assistance assistance distribution at the Bangkalan Post Office with the aim of helping smooth services, starting from recipient data verification, queue management, to the aid disbursement process. The methods used included observation, field assistance, and coordination with distribution officers. The results of the activity showed that assistance was able to support smooth distribution to 171 beneficiaries out of a total of 175 registered recipients. This activity has an impact on creating a more orderly, targeted, smooth distribution process, and increasing community comfort in receiving social assistance.

Kegiatan magang mahasiswa : prosedur pencatatan dan pengelolaan retribusi parkir sebagai sumber Pendapatan Daerah (PAD) pada Dinas Perhubungan Kabupaten Bangkalan Nabila Fitri Noviyanti; Atik Emilia Sula
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 10, No 3 (2026): June
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v10i3.39591

Abstrak Retribusi parkir merupakan salah satu sumber Pendapatan Asli Daerah (PAD) yang dikelola oleh Dinas Perhubungan Kabupaten Bangkalan. Dalam pelaksanaannya, penerimaan retribusi parkir tidak hanya melalui proses pemungutan di lapangan, tetapi juga melalui tahap rekapitulasi dan pencatatan sebagai dasar penyusunan laporan penerimaan daerah. Ketelitian dalam proses pencatatan sangat diperlukan agar data yang dilaporkan sesuai dengan kondisi sebenarnya. Kegiatan ini bertujuan untuk mengetahui prosedur pengelolaan dan pencatatan retribusi parkir yang diterapkan pada Dinas Perhubungan Kabupaten Bangkalan berdasarkan pengalaman magang, khususnya pada proses rekapitulasi penerimaan. Metode yang digunakan adalah observasi langsung terhadap alur administrasi yang berjalan, dokumentasi data penerimaan, serta keterlibatan langsung dalam proses rekapitulasi. Hasil kegiatan menunjukkan bahwa prosedur pengelolaan retribusi parkir telah melalui tahapan pemungutan, penyetoran, dan rekapitulasi penerimaan. Namun, proses rekap masih dilakukan secara manual sehingga membutuhkan ketelitian untuk meminimalkan kesalahan pencatatan. Dengan administrasi yang lebih tertib, penerimaan retribusi parkir dapat lebih terkontrol dan mendukung peningkatan PAD secara lebih optimal. Kata Kunci: retribusi parkir; prosedur; pencatatan; rekapitulasi; pendapatan asli daerah. Abstract Parking retribution is one of the sources of Regional Original Revenue (PAD) managed by the Department of Transportation of Bangkalan Regency. In its implementation, parking retribution revenue is not only obtained through the collection process in the field, but also through the stages of recapitulation and recording as the basis for preparing regional revenue reports. Accuracy in the recording process is highly required to ensure that the reported data reflects actual conditions. Accordingly, this activity aims to identify the procedures for managing and recording parking retribution implemented at the Department of Transportation of Bangkalan Regency based on internship experience, particularly in the revenue recapitulation process. The method used is direct observation of the ongoing administrative flow, documentation of revenue data, and direct involvement in the recapitulation process. The results indicate that the parking retribution management procedure has gone through the stages of collection, deposit, and revenue recapitulation. However, the recapitulation process is still carried out manually, thus requiring a high level of accuracy to minimize recording errors. With more orderly administration, parking retribution revenue can be better controlled and support the optimization of Regional Original Revenue. Keywords: parking retribution; procedures; recording; recapitulation; regional original revenue.

Pengaruh Corporate Financial Performance dan Corporate Social Responsibility terhadap Harga Saham Perusahaan Nidya Puspithasari; Atik Emilia Sula
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i2.11730

This research aims to analyze and provide empirical evidence of the influence of Corporate Social Responsibility, Return on Assets, Current Ratio, Total Asset Turnover, and Debt to Equity Ratio on the share prices of companies that have received the Asia Sustainability Reporting Rating award for 2020 - 2022 which are listed on the Stock Exchange Indonesian Effect. The method used is a quantitative method with secondary data types in the form of annual reports and sustainability reports. The sample selection technique used was purposive sampling with a total sample of 36. The analytical method used was multiple linear regression analysis. The research results show that partially Corporate Social Responsibility and Return on Assets have an effect on the company's share price, while the Current Ratio, Total Asset Turnover, and Debt to Equity Ratio have no effect on the company's share price. Simultaneously, Corporate Social Responsibility, Return on Assets, Current Ratio, Total Asset Turnover, and Debt to Equity Ratio do not have a significant effect on the company's share price.

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