Article Per Year (5 Year)
p-Index From 2021 - 2026
4.153
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Inovasi J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Bisnis dan Akuntansi Al-Mashrof: Islamic Banking and Finance Journal of Community Development Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Akuntansi AKUNESA ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Ilmiah Ekonomi dan Manajemen Journal of Humanities and Social Studies Jurnal Akademik Pengabdian Masyarakat JURNAL RUMPUN MANAJEMEN DAN EKONOMI The International Journal of Studies in Social Sciences and Humanities (IJOSSH)
Rahma Rina Wijayanti
Politeknik Negeri Jember
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 34 Documents
Search

 1   2   3   4 
Islamic Values in the Annual Reports of the Shariah Bank to Create a Sharia Value-Added Rediyanto Putra; Rahma Rina Wijayanti
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.522 KB) | DOI: 10.18196/jai.2101139

Abstract

Research Aims: This study aims to examine, understand, and prove the embodiment of Islamic values in the annual report of Sharia Banks. The results of this study are expected to provide information or data to all parties regarding the layout and Islamic values in the Sharia Banks' annual report, which can be a form of a real differentiator between Sharia Banks and conventional banks if viewed in terms of the content of the annual report.Design/Methodology/Approach: The interpretive method in this study is suitable for research purposes that are not intended to perform hypothesis testing but to do an interpretation of research data. The interpretive method used in this research is to analyze the data by using semiotic analysis. Differential semiotic analysis is an analysis of data that focuses on meaning and sign. Semiotic analysis of the annual sharia bank report is carried out on the narrative texts on the annual report. Semiotic analysis in this study is based on Charles Sanders Pierce's semiotic analysis which uses the triangles of meaning.Research findings: The results of the study showed that the annual reports of Muamalat Bank from 2012 to 2016 had indicated Islamic values. Islamic values were found most frequently in the annual report of Muamalat Bank from 2014 to 2016. The Islamic values in the annual reports of Muamalat Bank were included in the Sharia Supervisory Board Report, the Board of Commissioner Report, the Board of Directors, corporate governance information, and information related to Corporate Social Responsibility (CSR). Thus, the presence of Islamic values in the annual reports of Muamalat Bank can create the sharia value added to the company.Theoretical contribution/Originality: The results of this study have contributed to the application of the Shari'ah Enterprise Theory (SET) theory. The existence of the application of Islamic values in the financial statements of Bank Muamalat shows that Bank Muamalat is not only responsible for its business activities to humans (investors) but also to God.Practitioner/Policy implication: The results of this study indicate that Bank Muamalat must continue to maintain the existence of Islamic values in operational activities that are presented in its annual report. This is due to the fact that Bank Muamalat's operational activities are truly in accordance with Islamic law.Research limitation/Implication: The Islamic values were found most frequently in the annual reports of Muamalat Bank from 2014 to 2016. A good practice of Islamic values is finally expected to result in the meaningful added value of sharia. The limitations in this article that are the number of the theory and methodologies related to the phenomenon of Islamic values on the disclosure of information in the annual reports is still limited. So, further researches will be necessary to find another theory and develop methodologies to investigate the Islamic values represented in the annual report of sharia banking.
Analisis Pengelolaan Dana Desa di Desa Klenang Lor Kecamatan Banyuanyar Kabupaten Probolinggo Najmi Nurul Ummah; Rahma Rina Wijayanti
Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 1 (2022): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v2i1.3251

Abstract

This study aims to analyze the management of village funds in Klenang Lor Village, Banyuanyar District, Probolinggo Regency. This research is included in qualitative research. The data used are primary data and secondary data. Primary data in the form of interviews and secondary data see the required documents. The data collection procedure used the method of observation, interviews, documentation. The data analysis technique used is the comparative analysis method. This research is guided by Permendagri Number 20 of 2018 and Perbup Number 63 of 2019. Based on Probolinggo Regent Regulation Number 63 of 2019 concerning guidelines and supervision of Village Fund Management, to provide adequate confidence in the process of fostering and supervising Village Fund management through the planning stages, implementation and reporting. The results of this study indicate that the Village Fund Management in Klenang Lor Village in the planning, implementation, reporting stages is in accordance with the Regulation of the Minister of Home Affairs (Permendagri) Number 20 of 2018. Penelitian ini bertujuan untuk menganalisis pengelolaan dana desa di Desa Klenang Lor Kecamatan Banyuanyar Kabupaten Probolinggo. Peneltian ini termasuk dalam penelitian kualitatif. Teknik pengumpulan data diperoleh melalui observasi, wawancara, dokumentasi. Data yang digunakan yaitu data primer dan data sekunder. Teknik analisis data yang digunakan adalah metode analisis komparatif. Penelitian ini berpedoman pada Permendagri Nomor 20 tahun 2018 dan Perbup Nomor 63 tahun 2019. Berdasarkan Peraturan Bupati Probolinggo Nomor 63 tahun 2019 tentang pedoman dan pembinaan pengawasan Pengelolaan Dana Desa. Pedoman ini untuk memberikan keyakinan yang memadai terhadap proses pembinaan dan pengawasan pengelolaan Dana Desa melalui tahapan perencanaan, pelaksanaan serta pelaporan. Hasil penelitian ini menunjukkan bahwa Pengelolaan Dana Desa di Desa Klenang Lor dalam tahap perencanaan, pelaksanaan, pelaporan telah sesuai dengan Peraturan Menteri Dalam Negeri (Permendagri) Nomor 20 tahun 2018.
Peningkatan Pemasaran Produk Melalui Pelatihan e-Katalog dan Peningkatan Kesadaran Kesehatan Lingkungan Kerja di Kelompok Tani Kopi Sumber Kembang: Increasing Product Marketing Through e-Catalog Training and Increasing Work Environment Health Awareness in Sumber Kembang Coffee Farmers Group Rahma Rina Wijayanti; Oryza Ardhiarisca; Supriyadi Supriyadi; Cherry Triwidiarti; Rediyanto Putra
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 7 No 3 (2022): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/j-dinamika.v7i3.3528

Abstract

Kegiatan pengabdian kepada masyarakat dilakukan selama delapan bulan di Kelompok Tani Kopi Sumber Kembang. Tujuan dari dilaksanakannya kegiatan pengabdian adalah untuk meningkatkan pemasaran dan kesadaran kesehatan lingkungan kerja di Kelompok tani tersebut. Peningkatan pemasaran dilakukan dengan pembuatan e-katalog serta pelatihan penggunaan e-katalog. Peningkatan kesadaran kesehatan lingkungan kerja dilakukan dengan pemberian tempat cuci tangan dan tempat sampah pintar serta pelatihan cara mencuci tangan yang baik dan penggunaan tempat sampah pintar. Luaran dari kegiatan pengabdian ini yakni artikel media masaa online warta nusa, artikel pada jurnal pengabdian masyarakat J-Dinamika, video kegiatan pengabdian, dan peningkatan keterampilan dan pengetahuan mitra.
Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, dan Sistem Pelaporan terhadap Akuntabilitas Kinerja Triana Sukma Apriliani; Rahma Rina Wijayanti
Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 2 (2022): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v2i2.3573

Abstract

This aim of the study was to determine the effect Clarity of Budget Targets, Accounting Control, and Reporting Systems on Performance Accountability in Probolinggo District Government Agencies. This research is included in quantitative research. The data used is in the form of a questionnaire distributed to 18 SKPD in Probolinggo Regency. The data analysis technique used is multiple linear regression analysis. The results of the analysis show variables that affect the performance accountability of government agencies are Clarity of Budget Targets and Reporting Systems. Accounting Control variable has no effect on the Performance Accountability of Government Agencies.
Analisis Standar Operasional Prosedur pada Rintisan Teaching Factory Tax Corner Politeknik Negeri Jember rahma rina wijayanti; Oryza Ardhiarisca; Zilvanhisna Emka Fitri; Datik Lestari; Cherry Triwidiarto; Supriyadi Supriyadi
Jurnal Akuntansi Vol 11 No 2 (2023): AKUNESA (Januari 2023)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v11n2.p148-155

Abstract

This study aims to develop a standard operating procedure (SOP) for the Teaching Factory (TEFA) Tax Corner at the Jember State Polytechnic (Polije). This is one of the preparations for the establishment of the TEFA Tax Corner. This research is a qualitative research. The data used in this study are primary and secondary data. Primary data obtained from interviews with resource persons, field observations, data analysis. Secondary data is obtained from data supporting the TEFA Tax Corner business process. The first step of this research is to identify the activities at TEFA Tax Corner by visiting the Tax Center FISIP, University of Jember (UNEJ). During the visit, observations, interviews and documentation were carried out on the activities carried out at the UNEJ Tax Center. Furthermore, planning activities to be carried out at Polije, namely tax webinar, webinar related to tax research, training in filling out tax forms, making Management Decrees, cash receipts and cash disbursements. The next stage is making SOPs for these activities by taking into account the bureaucratic conditions in Polije. Classification of the parties and documents related to the TEFA activities and the flow or steps of these activities are carried out. The output of this research is SOP webinars and training, making Management Decrees, cash receipts and cash disbursements.
Badan Usaha Milik Desa dan Peningkatan Kesejahteraan Masyarakat Windy Putri Wiratna; Rahma Rina Wijayanti
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 1 (2023): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i1.3930

Abstract

This research aims to clarify the role of Binor Village-Owned Enterprises, in accordance with Government Regulation Number 11 of 2021 concerning Village-Owned Enterprises. Binor Village, Paiton District, Probolinggo Regency became the location of this research. This research is included in the category of qualitative research. The data used are both primary data and secondary data. The primary data is based on interviews while the secondary data is in the form of Binor village profiles and Binor village BUMDes profiles. The triangulation method is used to test the correctness of the data. This study uses data analysis by collecting data, reducing data, presenting data, and concluding. The Republic of Indonesia Government Regulation Number 11 of 2021 stipulates that BUMDes are established to carry out economic business activities through business management, as well as investment development, economic productivity, and village potential, which are realized through business units in BUMDes. The findings of the study show that the role of BUMDes Binor Energy has been going well, developing, and providing various benefits for the village community.
Pengaruh Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa Vera Octavia; Rahma Rina Wijayanti; Oryza Ardhiarisca; Dessy Putri Andini; Rediyanto Putra
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 2 (2023): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i2.4447

Abstract

The purpose of this research is to examine the impact of the use of information technology on the accountability of managing village funds in villages in Pakuniran District, Probolinggo Regency. This study used quantitative methods with research instruments through questionnaires and data analysis techniques in the form of multiple linear regression analysis. The results of this study indicate that the use of information technology have a significant effect on the accountability of managing village funds.
Strategi Pengembangan Teaching Factory Tax Center Politeknik Negeri Jember rina wijayanti, rahma; Ardhiarisca, Oryza; Andriyani, Fitriya; Triwidiarto, Cherry; Govinda, Bekti; Azhara, Maritza
Jurnal Akuntansi Vol 12 No 1 (2023): AKUNESA (September 2023)
Publisher : Universitas Negeri Surabaya

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

Abstract

Penelitian in bertujuan untuk mengidentifikasi dan menganalisis kekuatan, kelemahan, peluang, dan ancaman pada Teaching Factory (TEFA) Tax Center Politeknik Negeri Jember. Penelitian ini juga untuk merumuskan strategi dalam mengembangkan tax center Politeknik Negeri Jember. Metode yang digunakan adalah metode analisis deskriptif. Metode pengumpulan data dilakukan dengan menggunakan observasi dan wawancara. Analisis data menggunakan Matrik Internal Factor Evaluation (IFE), Matrik Eksternal Factor Evaluation (EFE), dan Matrik Internal-Eksternal, Matrik SWOT (strengths, weakness, opportunities, threats), dan Matrik QSPM (Quantitative Strategy Planning Matrix). Hasil penelitian menunjukkan bahwa strategi pengembangan Tefa Tax Center yaitu menambah jenis dan kualitas pelayanan di Tax Center, mengembangkan Tax Center menjadi Tax Service, pengajuan pendanaan dari Polije, berkolaborasi dalam mengadakan kegiatan yang menunjang kinerja Tax Center, dan melakukan benchmarking ke Tax Center lainya
Peningkatan Publikasi Media Sosial dalam Melakukan Branding di Tax Center Politeknik Negeri Jember Ardhiarisca, Oryza; Rina Wijayanti , Rahma; Harkat, Avisenna; Bitari Mei Yuana, Dia; Rahmawati, Yuli; Putera Perdana, Devtian
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 8 No 3 (2023): Desember
Publisher : Politeknik Negeri Jember

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

Abstract

Tax Center Politeknik Negeri Jember (TC Polije) merupakan mitra pengabdian masyarakat Politeknik Negeri Jember. Kegiatan pengabdian dilakukan selama kurang lebih delapan bulan. Pelaksanaan pengabdian ini bertujuan untuk meningkatkan publikasi TC Polije. Hal ini dilandasi oleh kurangnya publikasi yang dilakukan TC Polije sehingga banyak wajib pajak yang belum mengetahui tentang Tax Center Polije. Solusi yang diberikan kepada TC Polije terdapat dua kegiatan yang pertama adalah melakukan pelatihan terkait peran media sosial dan yang kedua adalah peningkatan publikasi media sosial TC Polije melalui pembuatan logo dan video konten. Target dalam kegiatan pengabdian ini yakni dapat meningkatkan publikasi sebagai media pemasaran TC Polije kepada khalayak umum. Kegiatan ini memiliki luaran pada jurnal pengabdian, artikel media massa online serta video pelaksanaan juga peningkatan publikasi di TC Polije.
Pelatihan Tata Kelola Administrasi Tax Center Politeknik Negeri Jember Ardhiarisca, Oryza; Wijayanti, Rahma Rina; Faizin, Nur
Journal of Community Development Vol. 4 No. 3 (2024): April
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/comdev.v4i3.178

Abstract

Administration is a source that can be used to obtain data or information. The Jember State Polytechnic Tax Center should carry out administration well in order to provide the best service. One of the administrations that must be carried out by the Polije Tax Center is to administer customer data that is present at the Tax Center. Providing services to customers can take the form of consultations on filling out Annual Tax Returns (SPT) and tax consultations. Information on the number of customers can be an indicator of tax compliance, especially for Jember State Polytechnic employees. Apart from that, this activity also provided a book for recording incoming and outgoing letters so that they could archive letters at the Tax Center. The method used is surveys, discussions and also training for tax volunteers. The result of this service activity is that tax volunteers achieve understanding regarding the importance of administrative governance and administrative management. The achievement of service activities is demonstrated by the results of feedback from tax volunteers at the Tax Center. The feedback results show that 81% respondent stated that this service activity is very beneficial for partners
Co-Authors Adinda Dwi Permatasari Amalia, Zida Rizqi Amanda Zhafiera M Ameilia, Siti Nur Andriyani, Fitriya Angelin Sherlina A Ardhiarisca , Oryza Ardiansyah, Diki Arisona Ahmad Artanti, Amanda Eka Athia Zainun M Avisenna Harkat Avisenna Harkat Ayu Sulistyorini Azhara, Maritza Berliana Putri Berlina Yudha Pratiwi Berlina Yudha Pratiwi, Berlina Yudha Bitari Mei Yuana, Dia Cherry Triwidiarti Cherry Triwidiarto Damayanti, Roro Indira Datik Lestari Dessy Putri Andini Devtian Putera Perdana Diki Ardiansyah Dila Yulia Dwi S Dwi Indriani Fidiastutik Wijaya Fitri, Zilvanhisna Emka Ghozali, Nur Azizah Wandinia Govinda, Bekti Hanip, Muhammad Harkat, Avisenna Hotimah, Usnul Istiqomah, Galuh Kartika, Vina Fauzia Kholiq, M. Avan Dwi Adi Nur Kholiq, Muhammad Avan Dwi Adi Nur Kusumawati, Rida Luthfiana Ganie, Cindy Muhammad Hanip Naila Alfi R Najmi Nurul Ummah Nur Azizah Wandinia Ghozali Nur Faizin Oktaviani, Siska Aprilia Oryza Ardhiarisca Oryza Ardiarisca Pinandita, Candra Pramula Pratiwi, Arti Febriani puspita, dela Putera Perdana, Devtian Rahmawati, Siti Nur Ameilia Rediyanto Rediyanto Rediyanto Putra Rediyanto Putra Resa Anandita Rissa Andharini Rochman Effendi Roselitha, Sherilliya Siti Anisa Siti Annisa Sumadi SUMADI SUMADI Sumadi Sumadi Sumadi Sumadi Supriyadi Supriyadi Sutantio, R. Alamsyah Triana Sukma Apriliani Triwidiarto, Cherry Ubaidillah, Yanuar Ardhika Rahmadhani Vera Octavia Windy Putri Wiratna Yosefa Sayekti Yuli Rahmawati Yuli Rahmawati Zilvanhisna Emka Fitri