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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 Land Journal JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Applied Research in Management and Business 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 Land Journal IIJSE Tafaqquh : Jurnal Hukum Ekonomi Syariah dan Ahwal Syahsiyah
Chaidir Iswanaji
Unknown Affiliation
Religion 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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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.
Determinan Perilaku Orang Membayar Pajak atau dan Zakat: Panggiarti, Endang Kartini; Priyono, Nuwun; Iswanaji, Chaidir; Arifah, Siti; Alwi, Sofwan
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i2.3589

Abstract

This study aims to analyze the determinants that influence individual behavior in paying taxes and or zakat, as well as examine the service quality of management institutions and the satisfaction of tax or zakat recipients. These factors are reliability, tangibles, empathy, responsiveness and adherence to stakeholder satisfaction. This research was conducted in the city and district of Magelang with a sample of 40 people. This research method uses a mix method, namely a quantitative approach (regression test), and a qualitative approach (case study). The results of the study show that only reliability has a significant positive effect on the level of satisfaction of zakat payers, while the other hypotheses have no positive and significant effect on both the satisfaction of zakat paying stakeholders and taxes. Keywords: Taxes, Zakat, Zakat Management Organizations, Amil Zakat Institutions
PROBLEM SOLVING ANALYSIS OF PEOPLE'S BUSINESS CREDIT FINANCING BASED ON MURABAHAH AGREEMENT AT PT. BANK SYARIAH INDONESIA TBK. MAGELANG SINGOSARI SUB-BRANCH OFFICE Ridho, Andi Faisal; Iswanaji, Chaidir; Sunaningsih, Suci Nasehati
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i1.488

Abstract

This study aims to determine the resolution of murabahah contract problems related to the factors that influence the micro-financing of the People's Business Credit (KUR) carried out by the financial institution PT Bank Syariah Indonesia Tbk., Magelang Singosari Sub-Branch Office in channeling People's Business Credit (KUR) funds. The method used in this study is descriptive qualitative and data analysis used in this study uses primary and secondary data. The results of the analysis of customer funding of Bank BSI Magelang Singosari Sub-Branch Office are inseparable from the factors and risks. One of them is bad money, which causes a decrease in bank liquidity and affects the reliability of customer savings. In the case of non-performing loans, banks must analyze the factors that affect bank liquidity so as not to cause losses and provide an analysis of bad credit settlement through time relief and installment assistance, especially if the creditor is affected by a disaster, if it is not paid on purpose, it will be confiscated.
ANALYSIS OF MURABAHAH FINANCING FOR GOLD INSTALLMENT PRODUCT AT BANK SYARIAH INDONESIA BRANCH OFFICE MAGELANG GATOT SUBROTO Zumarnis, Erissa; Iswanaji, Chaidir; Kahbibah, Nibras Anny
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.938

Abstract

This study aims to investigate the implementation of Murabahah financing, the challenges encountered in implementing Murabahah financing, and the strategies employed to overcome these obstacles at Bank Syariah Indonesia Magelang Gatot Subroto Sub-Branch Office. The research utilizes both secondary and primary data, with data collection techniques including interviews. The study adopts a qualitative research approach. The findings reveal that the Murabahah Agreement is established when a customer wishes to purchase gold from the bank in installments over an agreed period of time. The term "gold installments" is used to market the bank's gold installment financing products to customers. The bank will order the desired type of gold from PT. ANTAM once the customer's installments are fully paid. The bank then delivers the goods or gold to the customer in accordance with the initial agreement stated in the contract. This practice is implemented by the bank to mitigate potential risks. The challenges faced by Bank Syariah Indonesia at Magelang Gatot Subroto Sub-Branch Office involve promoting gold installment products. To address these challenges, the marketing team must regularly update the gold installment brochure using social media or other promotional platforms to enhance effectiveness. This is crucial due to the daily fluctuations in gold prices. The bank undertakes these efforts to ensure that customers are constantly informed about the latest gold price percentages
Analisis Strategi Penyaluran Dana Zis Pada Lembaga Amil Zakat Dompet Dhuafa Republika Annisa Aulia Machmudah; Chaidir Iswanaji
TAFAQQUH Vol. 6 No. 2 (2021): Tafaqquh : Jurnal Hukum Ekonomi Syariah dan Ahwal Syahsiyah
Publisher : STIS DAFA MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70032/wgc57x27

Abstract

The purpose of this study to determine how the strategy used by Dompet Dhuafa Republika in distributing ZIS funds to the community. The method used descriptive qualitative with reference to scientific works and other sources relevant to the object of this research. Dompet Dhuafa as an amil zakat institution has a strategy in distributing ZIS funds. The results of this study indicate that Dompet Dhuafa's strategy in distributing ZIS funds can be said to be quite effective. The distribution of ZIS funds is not only in the form of real assistance, but also in the form of empowerment through various programs and skills training for beneficiaries
DAMPAK KETIDAKPATUHAN WAJIB PAJAK RESTORAN TERHADAP PENERIMAAN PAJAK DAERAH KABUPATEN WONOSOBO (2013-2016) Sekar Kinasih, Era Agustin; Iswanaji, Chaidir; Prativi Nugraheni, Agustina
Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2022): Edisi Juni 2022
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v8i1.521

Abstract

Local taxes are one of the original sources of income of the region. Taxes are an obligation given by the regions to the community as a form of state concern to increase the prosperity of the people so that they are better and develop. The reason for this study was to observe the amount of Local Tax Receivables, especially Restaurant Tax in Wonosobo regency government. The techniques used are qualitative techniques with information collection through research, virtual investigations, literature studies, and interviews (individual and aggregation). The type of evidence used is primary (principal) data and secondary data. Information collection through the interview stage with the Head of Public Services, Data, and Information of BPPKAD Wonosobo Regency. After several consultations, it was found that there were findings related to restaurant tax liabilities that were in arrears from 2013 to 2016. The drawback lies in the Wonosobo Regency Regional Regulation Chapter 11 article 13 of 2010 concerning Sanctions for Late Payment of Regional Taxes and Levies, as well as the consistency of the Wonosobo BPPKAD in providing a less firm response. The result of this study is that the level of bad receivables in Wonosobo Regency in 2013-2016 was in poor condition and fluctuated due to the ups and downs every year.
Optimizing Business Model Canvas and SWOT for Enhancing Performance and Sustainability in Sharia Cooperatives Isgiyarta, Jaka; Iswanaji, Chaidir; Hartono, Budi; Setiyawan, Supanji; Astutik, Erni Puji
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.6422

Abstract

The application of the Business Model Canvas (BMC) in the context of Shariah Cooperatives becomes imperative to formulate and evaluate effective business models. BMC provides a clear framework for identifying the key elements of a business model, including customer segments, value propositions, distribution channels, customer relationships, revenue streams, key resources, key activities, key partnerships, and cost structures. This research aims to explore the application of BMC in Shariah Cooperatives, with a focus on Baitul Maal wat Tamwil (BMT) as a case study. The research method involves Focus Group Discussions (FGDs) with Shariah Cooperative actors and customers to gather in-depth insights regarding the challenges and opportunities faced. The study results show that by using BMC, Shariah Cooperatives can identify and exploit unexplored market opportunities, as well as overcome existing internal weaknesses. Through SWOT analysis, the study also identifies the strengths, weaknesses, opportunities, and threats faced by Shariah Cooperatives, which can be used to formulate more effective development strategies. The findings are expected to provide insights for stakeholders in improving the performance and sustainability of Sharia Cooperatives, as well as contributing to the improvement of the economic well-being of the community.
Pengaruh Pemanfaatan Teknologi Informasi Akuntansi, Kompetensi SDM, dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Pada OPD Kabupaten Kebumen Amanda Yulia Damayanti; Chaidir Iswanaji; Siti Arifah
Journal of Creative Student Research Vol. 2 No. 3 (2024): Juni : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsr-politama.v2i3.3887

Abstract

There are several factors that affect the quality of local government financial reports, namely the utilization of accounting information technology, HR competencies, and internal control. This study aims to determine the effect of utilization of accounting information technology, HR competencies, and internal control on the quality of local government financial reports at OPD Kebumen Regency. This study used 21 OPD samples in Kebumen Regency using purposive sampling. This research method is a quantitative method using multiple linear regression analysis. Based on the results of the research that has been done, it can be concluded that the use of accounting information technology has a negative and insignificant effect on the quality of LKPD, human resource competence has a positive and significant effect on the quality of LKPD, and internal control has a positive effect on the quality of LKPD. It is hoped that the OPD of Kebumen Regency can maintain and improve HR competence and internal control and it is hoped that the utilization of accounting information technology is used as much as possible in order to produce quality local government financial reports.
SOSIALISASI PENTINGNYA LEMBAGA KEUANGAN MIKRO BAGI USAHA MENENGAH KECIL MIKRO DESA BALESARI, KEC. WINDUSARI, KAB. MAGELANG Iswanaji, Chaidir; Astutik, Erni Puji; Panggiarti, Endang Kartini
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 1, No 1 (2020): JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.043 KB) | DOI: 10.36600/.v6i1.134

Abstract

Pelaksanaan PKM difokuskan di Desa Balesari yang merupakan desa binaan Universitas Tidar. Mata pencaharian sebagian besar penduduk Desa Balesari adalah petani. Perdagangan dan industri kerajinan dan makanan, merupakan mata pencaharian yang mulai banyak dilakukan oleh penduduk untuk meningkatkan pendapatannya. Terdapat sekitar 30 industri kerajinan dan makanan yang sudah memulai usaha dalam beberapa tahun terakhir Dari jumlah tersebut, dibagi menjadi 5 kelompok industri rumahan, yang sudah terbagi dalam klasifikasi kerajinan tertentu. Keberadaan UMKM di Desa Windusari belum dikelola dengan maksimal, sehingga perlu dilakukan penyuluhan dalam rangka memberikan motivasi guna pemberdayaan UMKM.UMKM yang ada belum mengenal pembukuan usaha guna mendukung pemberdayaan UMKM untuk dapat berkembang lebih optimal serta kurangnya pengetahuan masyarakat Desa Balesari dalam memahami peran Lembaga Keuangan Mikro. Adapun target dan luaran dalam kegiatan pengabdian ini adalah: 1) Publikasi ilmiah di jurnal/prosiding, 2) Memberikan ketrampilan dan meningkatkan : (a) keahlian dalam bidang UMKM, (b) keahlian dalam menjalankan usaha, (c) LKM, (d) keahlian dalam pembukuan LKM. Tujuan pengabdian yang dilaksanakan yakni menyampaikan ilmu bidang akuntansi serta motivasi masyarakat dalam memberdayakan UMKM yang sudah ada maupun membuka peluang UMKM yang baru, melatih dan mendampingi masyarakat dalam melakukan pembukuan UMKM, memotivasi dan mendorong perlunya pembentukan LKM serta membimbing berkas-berkas yang diperlukan pada pembukuan LKM. Materi sosialisasi dan penyuluhan berkaitan dengan UMKM dan LKM serta bagaimana model administrasi dokumen pendukung dalam pengelolaan keuangan usaha mandiri. Model administrasi dokumen pendukung ini akan sangat membantu dalam rangka meningkatkan pengelolaan keuangan yang dilakukan dengan baik. Keyword: Pembukuan, adminstrasi, LKM
Co-Authors Agustina Prativi Nugraheni Alwi, Sofwan Amanda Yulia Damayanti Annisa Aulia Machmudah Ari Nurul Fatimah Astutik, Erni Puji Bharata, Riswa Wira Budi Hartono Cahyo, Fandi Dwi Endang Kartini Panggiarti Endang Kartini Panggiarti Ikhwan , Khairul Jaka Isgiyarta Kahbibah, Nibras Anny Kurnia Ratna Sari Laksmana, Aprin Arya M. Zidny Nafi' Hasbi Melati, Indah Muhammad Aziz Muslim Nilasari, Ayunda Putri Nina Purwaningsih Nugraheni, May Linda Nuwun Priyono Pramudyastuti, Octavia Lhaksmi Prativi Nugraheni, Agustina Purwaningsih, Nina Retnosari Retnosari, Retnosari Ridho, Andi Faisal Rini Setianingsih Riswa Wira Bharata Sekar Kinasih, Era Agustin Septiana, Adinda Alita Setiyawan, Supanji Silvia Waning Hiyun Puspita Sari Sintia Deliana Putri 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 Widayanti, Ipuk Yoga Yuniadi Yulida Army Nurcahya Zumarnis, Erissa