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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Media Ekonomi dan Manajemen Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal RAK (Riset Akuntansi Keuangan) al-Uqud : Journal of Islamic Economics Jurnal Riset Akuntansi dan Keuangan Isti`dal : Jurnal Studi Hukum Islam AFEBI Economic and Finance Review Gorontalo Accounting Journal Jurnal Akuntansi Kompetif EconBank : Journal Economics and Banking Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Applied Research in Management and Business Archive: Jurnal Pengabdian Kepada Masyarakat JAB (Jurnal Akuntansi dan Bisnis) Jurnal Cakrawala Ilmiah AL-MASHALIH (Journal of Islamic Law) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Akuntansiku Journal of Creative Student Research Journal of Islamic Economics Lariba JAKBS Land Journal IIJSE Tafaqquh : Jurnal Hukum Ekonomi Syariah dan Ahwal Syahsiyah
Chaidir Iswanaji
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Bank Health Analysis with RGEC Method Case Study of Bank Tabungan Negara (BTN) Sintia Deliana Putri; Endang Kartini Panggiarti; Chaidir Iswanaji
AFEBI Economic and Finance Review Vol 6, No 2 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aefr.v6i2.422

Abstract

The banking sector is one of the important components in the economy because one of the functions is collecting public funds. In collecting public funds, banks must have a good and trustworthy reputation. Therefore, banks are required to be able to achieve and maintain good levels of performance, because good levels of bank performance can increase the trust and loyalty of customers and people to use financial products, services and activities from the bank. The performance of a bank is reflected in the financial statements, can also be reflected through published earnings. Bank health is also reflected in the performance of a bank, because health assessments are recorded in published financial statements. Bank health is very important because a healthy bank will be able to carry out its normal operational activities. In addition, bank health is needed so that public confidence in the banking industry in terms of saving funds is maintained with banking regulations. This study aims to determine the Bank Health of Bank Tabungan Negara using the RGEC (Risk Profile, Good Corporate Governance, Earning, and Capital) methods. The data used in this study are 2017-2019 Annual Report. The results of this study show that the health of banks in 2017 and 2018 was declared healthy, while in 2019 it was declared quite healthy.
Pengaruh Kesadaran Pajak, Pemahaman Pajak, Pendapatan, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Orang Pribadi di Kabupaten Magelang Nina Purwaningsih; Chaidir Iswanaji; Riswa Wira Bharata
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1425

Abstract

The purpose of this study is to determine the effect of Tax Awareness, Tax Understanding, Income, and Tax Sanctions on the Compliance of Individual Land and Building Taxpayers in the Magelang Regency. The research method used is quantitative. The data in this study used primary data obtained from the distribution of questionnaires using a Likert measurement scale. The sampling technique used was purposive sampling with the criteria of the object of research being the people in Magelang Regency as land and building taxpayers. The results of this study indicate that tax awareness has a positive and significant effect on land and building taxpayer compliance, tax understanding has no significant effect on land and building taxpayer compliance, income has a positive and significant effect on land and building taxpayer compliance, and tax sanctions have an effect on significant negative impact on compliance with land and building tax payers. Simultaneously, the variables of tax awareness, tax understanding, income, and tax sanctions have a significant effect on the compliance of individual land and building taxpayers in Magelang Regency. Keywords: Tax Awareness, Tax Understanding, Total Income, Tax Sanctions, and Compliance of Individual Land and Building Taxpayers
ANALISIS PEMBIAYAAN MURABAHAH PADA ANGGOTA KSPPS KARISMA KANTOR CABANG GRABAG Umi Hidayati; Chaidir Iswanaji; Ari Nurul Fatimah
LAND JOURNAL Vol. 3 No. 2 (2022): Juli 2022
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v3i2.2109

Abstract

Pembiayaan Murabahah merupakan akad jual beli barang dengan harga yang lebih tinggi dari harga pokok yang disepakati antara penjual dan pembeli. Akad murabahah sangat banyak diminati oleh masyarakat terutama membiayai kegiatan perdagangan dan mengurus kegiatan usaha anggota. Penelusuran ini bertujuan untuk mengetahui bagaimana pembiayaan murabahah yang dilakukan oleh KSPPS KARISMA Kantor Cabang Grabag. Kajian ini membahas tentang penerapan akad murabahah, tata cara dan pelaksanaan akad murabahah bagi anggota di KSPPS KARISMA Kantor Cabang Grabag, serta kesesuaian penerapan akad murabahah dengan prinsip syariah. Metode penelitian ini bersifat deskriptif kualitatif, dengan melakukan observasi dan pendalaman dengan wawancara untuk mendapatkan data secara primer maupun data sekunder. Hasil kajian yang telah dilakukan penulis menunjukan bahwa analisis pembiayaan akad murabahah sejalan dengan prinsip syariah. Terdapat bukti pembiayaan tidak menemukan suatu hal yang bertentangan dengan ajaran Islam. Contohnya istilah yang mengandung unsur maisyir, gharar, haram, dan riba.
GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN UPAYA MENURUNKAN INTERNAL FRAUD BRI SYARIAH Trisna Liviyauswatun Khasanah Trisna; Chaidir Iswanaji
Jurnal Cakrawala Ilmiah Vol. 1 No. 11: Juli 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jcijurnalcakrawalailmiah.v1i11.2750

Abstract

Industri keuangan seperti perbankan merupakan salah satu sumber perolehan pajak di Indonesia, baik bank konvensional maupun bank syariah. Sangat disayangkan jika sering terjadi internal fraud pada sistem kinerja kedua bank tersebut. Kecurangan internal dapat terjadi karena faktor perkembangan teknologi dan perkembangan zaman. Penelitian ini berfokus pada Bank BRI Syariah untuk terus meningkatkan pengelolaan perusahaan yang baik. Hal ini bertujuan untuk meningkatkan kualitas keamanan dan kualitas BRI Syariah menjadi lebih baik dari sebelumnya. Konsep yang dapat diterapkan BRI Syariah untuk mewujudkan tata kelola perusahaan yang baik diterapkan pada gagasan Good Corporate Governance (GCG). Good Corporate Governance (GCG) adalah suatu sistem yang mengatur hubungan manajer, pemegang saham, kreditur, investor, pemerintah dan karyawan, dll, agar seimbang hak dan kewajibannya. Dalam penerapannya, Good Corporate (GCG) dapat berjalan selaras dengan sistem ekonomi syariah. Selain itu penerapan GCG diharap mampu meningkatkan kinerja Bank BRI Syariah. Metode yang digunakan dalam penelitian ini adalah kuantitatif.
Zakat As A Stimulus For Creating A Triple Bottom Line In Companies In Indonesia Chaidir Iswanaji; M. Zidny Nafi' Hasbi; Ipuk Widayanti; Silvia Waning Hiyun Puspita Sari
Isti`dal : Jurnal Studi Hukum Islam Vol 10, No 2 (2023): ISLAMIC LAW
Publisher : Faculty of Sharia and Law Universitas Islam Nahdlatul Ulama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/ijshi.v10i2.5688

Abstract

Triple bottom line focuses the company’s activities on three pillars, namely economic, social, and environmental. This study aims to explain the implementation of zakat in Indonesia as a stimulus function for the implementation of the triple bottom line in companies. Departing from the many problems in Indonesia the implementation of zakat in Indonesia has not been maximally carried out by companies based on the potential of existing companies. The method use in the research is qualitative descriptive with a literature study approach. The findings of this study state that the role of zakat as a triple-bottom-line stimulus can be carried out by starting with efforts ton increase profits through maximum zakat targets. Then proceed with the distribution of zakat in the form of productive zakat as the implementation of social awareness and environmental care. In the case, the role of zakat can function as the axis of the company’s  triple bottom line implementation to the fullest.
PENTINGNYA ETIKA ISLAM DALAM AKUNTANSI iswanaji, chaidir
Al Mashalih - Journal of Islamic Law Vol. 2 No. 1 (2021): AL-MASHALIH (Journal of Islamic Law)
Publisher : Sekolah Tinggi Ilmu Syariah Husnul Khotimah

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Accounting must refer to the value of justice, truth, and accountability, this is because accounting information has the power to influence thoughts, decision making and actions taken by someone. The accounting profession is a profession that requires the trust of the community. Therefore ethics is very necessary in accounting, so that public trust can be maintained and maintained. This paper tries to explain the importance of ethics in accounting, which is described based on the Islamic perspective. Because Islam is a universal religion, which governs all life including accounting problems. In this paper, it is explained how Islam emphasizes the importance of ethics in accounting.
Pengaruh Ukuran Dewan Komisaris, Dewan Komisaris Wanita, Dan Aktivitas Komite Audit Terhadap Manajemen Laba Perusahaan Farmasi Tahun 2018-2022 Setianingsih, Rini; Iswanaji, Chaidir; Retnosari, Retnosari
Akuntansiku Vol 3 No 2 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v3i2.493

Abstract

Manajemen laba merupakan tindakan manipulasi kecurangan pada laporan keuangan berupa laba-rugi perusahaan. Beberapa faktor yang dapat mempengaruhi manajemen laba yaitu ukuran dewan komisaris, komisaris wanita, dan juga aktivitas dari komite audit. Tujuan penelitian yaitu untuk menguji ada tidaknya dampak ukuran dewan komisaris, komisaris wanita, dan aktivitas komite audit pada manajemen laba perusahaan manufaktur sektor farmasi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2022. Kajian ini berupa kajian kuantitatif dengan variabel independen ukuran dewan komisaris yang diwakili oleh kapasitas dewan komisaris, komisaris wanita, serta aktivitas komite audit yang diwakili dengan skor rapat pada jajaran komite audit, serta variabel dependen manajemen laba yang dinilai dengan menggunakan Real Earnings Management (REM). Riset ini memakai teknik purposive sampling dengan menghasilkan 39 sampel. Studi ini menggunakan metode analisis statistik deskriptif dengan alat analisis statistik regresi linier berganda dengan SPSS versi 22. Hasil riset membuktikan bahwa secara parsial ukuran dewan komisaris, dan aktivitas atau jumlah rapat pada komite audit memiliki pengaruh negatif signifikan terhadap manajemen laba, sedangkan komisaris wanita memiliki pengaruh positif signifikan terhadap praktik manajemen laba. Secara simultan ukuran dewan komisaris, komisaris wanita, dan aktivitas komite audit memiliki pengaruh pada praktik manajemen laba.
Pengaruh Kesadaran Pajak, Pemahaman Pajak, Pendapatan, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Orang Pribadi di Kabupaten Magelang Purwaningsih, Nina; Iswanaji, Chaidir; Bharata, Riswa Wira
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1425

Abstract

The purpose of this study is to determine the effect of Tax Awareness, Tax Understanding, Income, and Tax Sanctions on the Compliance of Individual Land and Building Taxpayers in the Magelang Regency. The research method used is quantitative. The data in this study used primary data obtained from the distribution of questionnaires using a Likert measurement scale. The sampling technique used was purposive sampling with the criteria of the object of research being the people in Magelang Regency as land and building taxpayers. The results of this study indicate that tax awareness has a positive and significant effect on land and building taxpayer compliance, tax understanding has no significant effect on land and building taxpayer compliance, income has a positive and significant effect on land and building taxpayer compliance, and tax sanctions have an effect on significant negative impact on compliance with land and building tax payers. Simultaneously, the variables of tax awareness, tax understanding, income, and tax sanctions have a significant effect on the compliance of individual land and building taxpayers in Magelang Regency. Keywords: Tax Awareness, Tax Understanding, Total Income, Tax Sanctions, and Compliance of Individual Land and Building Taxpayers
ANALYSIS OF FACTORS IN THE INTEREST OF KSPPS BINAMA MEMBERS IN CHOOSING MURABAHAH AGREEMENT FINANCING Veda Prasetyo, Kiki Andhika; Iswanaji, Chaidir; Pramudyastuti, Octavia Lhaksmi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 1 (2024): January 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.536

Abstract

The aim of this research is to identify the factors that influence members in choosing murabahah financing. This type of research uses qualitative research with a case study approach. Collecting the data produced in this research, the author conducted interviews with members and employees of the financing services office regarding the factors that influence a member to choose financing with a murabahah agreement. Based on the results of research that has been carried out, there are several factors that influence a member to choose murabahah financing, namely the financing factor in accordance with Islamic sharia, the factor that is cheaper than leasing, the trust factor. Based on the financing arrangements conducted for the implementation of the murabahah contract at KSPPS BINAMA Magelang Branch, it can be inferred that the institution plays a multifaceted role as a sharia-based cooperative, distributing financing to communities utilizing murabahah agreements while also serving as a financing provider and member companion. This is evidenced by member testimonials affirming the efficacy of KSPPS BINAMA's lending activities in supporting MSME development and meeting their needs, coupled with the commendable and amicable service provided by the cooperative.
Pengaruh Ekspektasi Kinerja, Kepercayaan Auditor Pada Teknologi Informasi Dan Kompeksitas Bisnis Klien Terhadap Optimalisasi Penerapan TABK: ( Studi Empiris Pada Kantor Akuntan Publik Di DIY) Septiana, Adinda Alita; Iswanaji, Chaidir; Nurcahya, Yulida Army
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2386

Abstract

This study aims to investigate the influence of performance expectations, auditor trust in technology, and client business complexity on the optimization of TABK application. This research is a quantitative descriptive study that aims to identify factors affecting the optimization of TABK application at Public Accounting Offices in Yogyakarta. The study uses primary data collected through questionnaires distributed to 18 Public Accounting Offices in Yogyakarta, measured using the Likert scale. The population of this study is public accounting auditors in Yogyakarta and the sampling technique used is purposive sampling. Based on the set criteria, 56 respondents were obtained. Data analysis was conducted using multiple linear regression analysis using SPSS version 25. The study found that performance expectations and client business complexity have a positive and significant influence on the optimization of computer-assisted audit techniques at Public Accounting Offices in Yogyakarta. Conversely, auditor trust in technology has a negative and non-significant influence on the optimization of computer-assisted audit techniques at Public Accounting Offices in Yogyakarta. Keywords: Performance Expectations; Auditor Trust; Client Business Complexity; Computer Assisted Audit Techniques.
Co-Authors Alwi, Sofwan Amanda Yulia Damayanti Annisa Aulia Machmudah Ari Nurul Fatimah Astutik, Erni Puji Bagus Fatkhurrozi Bharata, Riswa Wira Cahyo, Fandi Dwi Dimas Daib Dzakiansyah Endang Kartini Panggiarti Endang Kartini Panggiarti Ikhwan , Khairul Kahbibah, Nibras Anny Kholik, Wahyu Abdi Kurnia Ratna Sari Laksmana, Aprin Arya M. Zidny Nafi' Hasbi Melati, Indah Muhamad Wahyudi, Muhamad Muhammad Aziz Muslim Nilasari, Ayunda Putri Nina Purwaningsih Nugraheni, Agustina Prativi Nugraheni, May Linda Nuwun Priyono Prabowo, Ahmad Pramudyastuti, Octavia Lhaksmi Purwaningsih, Nina Retnosari Retnosari, Retnosari Ridho, Andi Faisal Rini Setianingsih Riswa Wira Bharata Said, Ramadhan Egi Dimas Sekar Kinasih, Era Agustin Septiana, Adinda Alita Setiawan, Hery Teguh Silvia Waning Hiyun Puspita Sari Sintia Deliana Putri Siti Afidatul Khotijah, Siti Afidatul Siti Arifah Siti Rokhaniyah Suci Nasehati Sunaningsih sudati nur safiah Supanji Setyawan, Supanji Tinambunan, Bartholomeus D. B. Trisna Liviyauswatun Khasanah Trisna Umi Hidayati Veda Prasetyo, Kiki Andhika Wahyudi , Muhamad Wicaksono, Alfin Rochman Widayanti, Ipuk Yoga Yuniadi Yulida Army Nurcahya Zumarnis, Erissa