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All Journal Infestasi Jurnal Akuntansi dan Pajak AKRUAL: Jurnal Akuntansi JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURMA : Jurnal Program Mahasiswa Kreatif Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Akuntansi dan Keuangan (JAK) Jurnal Ekonomika dan Bisnis Islam Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of Indonesian Economy and Business Journal of Advances in Accounting, Economics, and Management Jurnal Inovasi Akuntansi
Shofiyah, Indah
Universitas Ahmad Dahlan
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Determinan Pengungkapan Laporan Berkelanjutan Berdasarkan Global Reporting Initiative Indah Shofiyah
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 6, No 2 (2021): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v6i2.635

Abstract

Perusahaan dituntut untuk ikut berpartisipasi dalam  mewujudkan pembangunan berkelanjutan, namun tingkat pelaporan berkelanjutan di Indonesia masih sangat rendah. Tujuan dari penelitian ini adalah untuk menguji  faktor-faktor yang berpengaruh dalam pengungkapan laporan berkelanjutan, beberapa variable independen yang dipilih adalah laverage, likuiditas, profitabilitas, umur perusahaan, ukuran perusahaan dan auditor. Penelitian ini menggunakan data sekunder dari laporan berkelanjutan perusahaan manufaktur dan tambang yang terdaftar di BEI tahun 2017-2019, data yang berhasil olah sebanyak 75 data. Hasil penelitian menunjukkan bahwa laverage, likuiditas, dan umur perusahaan tidak berpengaruh terhadap pegungkapan berkelanjutan, sementara profitabilitas, ukuran perusahaan dan audit berpengaruh terhadap pengungkapan laporan berkelanjutan.
Comparative Analysis of The Performance of Sharia Banks and Conventional Banks in Indonesia Rendra Arief Hidayat; Indah Shofiyah; Hendra Hendra
AKRUAL: JURNAL AKUNTANSI Vol 13 No 2 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n2.p251-263

Abstract

This paper examines the comparative performance of sharia banks and conventional banks for the period 2010-2020. The financial performance itself is seen from 3 aspects, namely efficiency, asset quality, and stability. Based on previous empirical research, the indicators used to measure efficiency are BOPO, asset quality with NPF (sharia banks) and NPL (conventional banks), and stability with Z scores. This research was conducted at sharia banks and conventional banks in the period 2010-2020 and used secondary data. The sample used was selected by purposive sampling. The data used in this study were obtained from financial statements collected and published through the Otoritas Jasa Keuangan (OJK) website www.ojk.go.id, the Osiris database, and the website of each bank that was used as a research sample and tested using two different statistical techniques average (independent sample test). The results of this study indicate that the rapid development of sharia banks compared to conventional banks in the post-crisis period was followed by the consistency of performance (better than conventional banks) as shown in the crisis period
PENGARUH DANA KAPITASI DALAM MENINGKATKAN KUALITAS LAYANAN PADA FASILITAS KESEHATAN TINGKAT PERTAMA DI YOGYAKARTA Indah Shofiyah; Indra Bastian
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 7 No. 2 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v7i2.2925

Abstract

This study aims to investigate the effect of capitation in improving the service quality at primary care in Yogyakarta province. Variables in this research are incentives and the proportion of capitation. This research use financial and performance primary care reports which collected from Health Agency in Yogyakarta Province. Data was successfully processed were 62 reports. The results of this research show that incentives and the proportion of capitation statistically influence in improving service quality, on the other side proportion of capitation funds statistically does not strengthen relationship between incentives and service quality.
The Effect of Tournament Horizon, Faultline and Group Performance Relationships under Decentralized System Frida Fanani Rohma; Indah Shofiyah; Abdus Salam Junaedi
Journal of Indonesian Economy and Business Vol 38 No 1 (2023): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.v38i1.4532

Abstract

Introduction/Main Objectives: This research integrates the self-categorization and contagion theories to analyze faultlines due to a decentralization system. Besides, this research investigates the inducement of tournament incentives as a control mechanism to mitigate the harmful effects of a faultline on group performance. Background Problems: Fiscal decentralization has a crucial role as it stimulates economic growth, enhances the quality of decision-making and escalates performance. However, decentralization by one local government, which consists of various local government departments, may trigger a faultline. This research argues that patterned diversity convenes faultlines that split up a group into antagonistic sub-groups following the attributes affecting the aggregate group performance. Novelty: This research provides a new insight, in that decentralization appears to be a double-edged sword. It can elevate the quality of local decision-making, and trigger faultlines between local government departments at other times, affecting the local government’s aggregate performance. Research Methods: This research uses a laboratory experimental method with a 2×3 between-subjects factorial design. The research design uses the dyad analysis level. Finding/Results: The results found that the induction of a tournament scheme with the use of a cumulative ordinal scale for determining group performance encourages the social cognitive activation of individuals, thus encouraging cognitive orientation to optimize compensation and minimize categorization and antagonism. Conclusion: A tournament incentive scheme can be induced as a management control mechanism and to encourage the sub-groups to be winners. This resolution is expected to mitigate antagonistic behavior due to faultlines and enhance the optimization of aggregate performance
KEBIJAKAN PENGECUALIAN PAJAK DIVIDEN: KABAR BAIK ATAU BURUK BAGI INVESTOR Indah Shofiyah; Aryan Danil Mirza. BR; Cornelius Saryadi Turnip; Ayu Nani Djismudin; Raihan Razif Afero; Nasrul Maulana
Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v28i1.872

Abstract

The issuance of Omnibus Law Policy is predicted to be an effective policy in simplifying regulations, especially in the field of taxation. This study aims to find out in depth the perceptions of various parties regarding the implementation of PMK No. 18 regarding Exceptions from the Imposition of Income Tax on Dividends. Researchers try to map the problem from various perspectives, including investors, securities companies, tax consultants, tax officials and academics. The research was conducted using a qualitative approach with structured interview techniques. The results show that this Exemption of Dividend Tax policy is beneficial for corporate taxpayers, while for personal taxpayers it still tends to be detrimental because the administration is too complicated. So that policy makers need to review the implementation of Minister of Finance Regulation. In addition, the results of the study also show that although in the short term this policy has the potential to reduce Government revenues from the tax sector, in the long term this policy has the potential to accelerate national economic growth, especially after the Covid-19 pandemic. This research can be a reference for the government and academics in implementing policies in the field of taxation.
Faktor-faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Indah Shofiyah; Azmi Rizalullah; Dewi Amalia
InFestasi Vol 19, No 1 (2023): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v19i1.20004

Abstract

Kualitas laporan keuangan pemerintah daerah merupakan ukuran normatif yang perlu diwujudkan dalam informasi akuntansi. Ukuran normatif kualitas laporan keuangan pemerintah daerah adalah relevan, andal, dapat dibandingkan, dan dapat dipahami. Dengan demikian, penelitian ini menginvestigasi faktor yang mempengaruhi kualitas laporan keuangan. Penelitian ini menggunakan metode kuantitatif dengan teknik survey. Responden dalam penelitian ini adalah pegawai yang terlibat pada bagian akuntandi di Organisasi Perangkat Daerah (OPD) Kabupaten Majalengka. Penelitian ini melibatkan 80 responden. Hasil penelitian menunjukkan bahwa penatausahaan aset tetap, sistem pengendalian intern, dan pemanfaatan teknologi informasi berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah di Kabupaten Majalengka. Hasil penelitian ini menunjukkan bahwa pemerintah telah berupaya untuk meningkatkan kualitas laporan keuangan menurut ukuran normatif informasi akuntansi.
Business Management Training and Assistance Towards Bankable MSMEs in Malaysia Indanazulfa Qurrota A'yun; Mufti Alam Adha; Indah Shofiyah
Jurma : Jurnal Program Mahasiswa Kreatif Vol 7 No 2 (2023): DESEMBER 2023
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v7i2.2064

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in a country's economy. MSMEs are the most strategic economic sector and concern the livelihoods of many people so they can become the backbone of the country's economy. Despite having an important role in the economy, many MSMEs in Malaysia still face challenges in improving their business management capabilities and meeting the requirements as MSMEs that meet the standards for obtaining funding from banks. One of the efforts made to help MSMEs in Malaysia is by holding a Business Management Training and Assistance program towards Bankable MSMEs. This program is designed to help MSMEs improve their skills and knowledge in managing their business more effectively and efficiently, as well as fulfill the requirements as bankable MSMEs so they can access financing sources more easily. Apart from that, the important role of technology in increasing business scale is also the main thing in this training. Business and financial governance is also an important part in raising the level of MSME business. By maximizing the function of technology and increasing capacity in business governance, MSMEs can reach a wider range of consumers and provide maximum service to their customers. In this way, MSMEs in Malaysia can grow to a larger scale. This international service activity was carried out on 23-24 July 2023 in Johor Bahru, Malaysia. During this offline implementation, the service team held training and handed over meat grinding equipment.
Analisis Kontrak Pengelolaan Dana Anggaran Pendapatan dan Belanja Daerah Saat Pemilukada Rusdianto Rusdianto; Dewi Amalia; Gebi Misti; Indah Shofiyah
InFestasi Vol 19, No 2 (2023): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v19i2.22845

Abstract

Penelitian ini bertujuan untuk mengkaji penggunaan kontrak pengelolaan dana di Indonesia dengan menggunakan belanja daerah pada Anggaran Pendapatan dan Belanja Daerah (APBD) pada saat pemilukada. Penelitian dilakukan dengan membandingkan belanja hibah, belanja bantuan sosial, belanja bantuan keuangan, belanja pegawai, dan belanja modal saat pemilukada dengan sebelum pemilukada dan setelah pemilukada pada daerah petahana yang kembali menang. Metode pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Perbandingan dilakukan dengan menggunakan data laporan keuangan belanja daerah yang bersumber APBD tahun 2017 (sebelum pemilukada), 2018 (saat pemilukada), dan 2019 (setelah pemilukada) dengan melalui uji wilcoxon. Hasil penelitian menunjukkan adanya kecenderungan penggunaan belanja hibah, dan belanja pegawai yang meningkat saat pemilukada, sedangkan belanja modal menurun saat pemilukada. Belanja bantuan sosial dan belanja bantuan keuangan meningkat setelah pemilukada. Penelitian ini memberikan implikasi pentingnya memperkuat regulasi dan tata kelola keuangan yang baik pada pemerintah daerah. This research aims to examine the use of discretionary funds in Indonesia through local government spending in the regional budget during regional election periods. The study was conducted by comparing grant spending, social assistance expenditure, financial assistance, employee expenditure, and capital expenditure during regional election periods with those before and after the election in regions where the incumbent leader was re-elected. The sampling method used was purposive sampling. The comparison was made using financial expenditure data from the APBD in 2017 (before election), 2018 (during election), and 2019 (after election) testing with wilcoxon. The results indicate a tendency for increased grant and employee expenditure during election periods, while capital spending decreases during the election. Social assistance expenditure and financial assistance increase after the election. This research implies the importance of strengthening regulations and good financial governance in local government.
SOSIALISASI DAN EDUKASI MANFAAT DESTINASI WISATA BAGI MASYARAKAT AGROWISATA WINONG Yuniarti, Dini; Shofiyah, Indah; Solihin, Mohammad; Fajrida, Putri Dewi; Khotimah, Nazhaha Husnul; Sofiani
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol 4 (2023): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

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

Abstract

Abstract The green economy has an important role to play in providing employment and investment opportunities, providing material and human resources and capabilities that result in poverty alleviation, and disparities between social classes as an imbalance conserving resources in a way that serves future generations to ensure their future. Padukuhan Ngembes Pengkok Village, Pathuk District, Gunung Kidul, Yogyakarta which has rainfed agricultural land conditions. This causes farmers to be unable to produce during the dry season. This condition causes problems for the community due to reduced income during the dry season. For this reason, it is necessary to make efforts to minimize risks due to natural conditions. One of them is with pioneering tourist destinations that are in accordance with local conditions, namely Winong Agro Tourism. The purpose of this service is to provide socialization and education to the public regarding the benefits of tourist destinations, to increase the motivation and enthusiasm of the residents. The method used is educational outreach to the people of Dusun Ngembes. The activity will be held on August 13, 2022. The induction will be carried out at the Winong Agrotourism orchard. The service participants are a community consisting of residents in the Ngembes Padukuhan. Based on the partners' responses, it can be concluded that there has been an increase in knowledge about agro-tourism, the usefulness of activities, an increase in understanding and understanding of the material, the motivation and enthusiasm of the participants. Abstrak Ekonomi hijau memiliki peran penting dalam menyediakan kesempatan kerja dan investasi, menyediakan materi dan sumber daya manusia dan kemampuan yang menghasilkan penghapusan kemiskinan, dan perbedaan antara kelas sosial sebagai imbalan melestarikan sumber daya dengan cara melayani generasi mendatang untuk memastikan masa depan mereka. Padukuhan Ngembes Desa Pengkok, Kecamatan Pathuk, Gunung Kidul, Yogyakarta yang memiliki kondisi lahan tanah pertanian tadah hujan. Hal ini menyebabkan para petani tidak bisa berproduksi pada saat musim kemarau. Kondisi ini menyebabkan masalah kepada masyarakat karena berkurangnya pendapatan saat musim kemarau. Untuk itu perlu dilakukan upaya-upaya untuk meminimalkan risiko akibat kondisi alam. Salah satunya dengan merintis destinasi wisata yang sesuai dengan kondisi local, yaitu Agro Wisata Winong. Tujuan pengabdian ini untuk memberikan sosialisasi dan edukasi kepada masyarakat mengenai manfaat destinasi wisata, untuk meningkatan motivasi dan antusiasme warga. Metoda yang digunakan adalah sosialisasi edukasi kepada masyarakat Dusun Ngembes. Pelaksanaan kegiatan pada tanggal 13 Agustus 2022. Pelaksanaan pengandian dilakukan di kebun buah Agrowisata Winong Peserta pengabdian merupakan masyarakat yang terdiri dari warga yang ada di Padukuhan Ngembes. Berdasarkan respon dari mitra dapat disimpulkan bahwa terjadi peningkatan pengetahuan tentang agrowisata, kebermanfaatan kegiatan, peningkatan pemahaman, dan pemahaman materi, motivasi dan antusiasme peserta.
STRATEGI FUNDRAISING DALAM PENERIMAAN DANA ZIS PADA KANTOR LAYANAN LAZISMU WIROBRAJAN Zuneiroh, Oktavia; Shofiyah, Indah
Jurnal Ekonomika dan Bisnis Islam Vol 6 No 1 (2023): April
Publisher : Universitas Negeri Surabaya

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Abstract

This research was qualitative, with data collection through observation, interviews, and documentation. Data analyses used were data reduction, data presentation, and conclusion. This study aimed to determine the fundraising strategy carried out by the Lazismu Wirobrajan Service Office and to provide a more effective fundraising method. The results of this study indicated that there were fundraising strategies used by the Lazismu Wirobrajan Service Office i.e., a direct strategy (direct fundraising) and an indirect strategy (indirect fundraising). The direct fundraising strategies used included: direct mail, tele-fundraising, and face-to-face meetings. Meanwhile, the indirect fundraising strategies used by the Lazismu Wirobrajan Service Office were a social media campaign with Whatsapp and Instagram, as well as distributing brochures and holding events. The ideal strategy to carry out at the Lazismu Wirobrajan Service Office was to maximize social media as a means of fundraising (Digital Fundraising), especially in the rapidly growing digital era. This Digital Fundraising was used to carry out programs that had been defined in the work plan of the Lazismu Wirobrajan Service Office.
Co-Authors Abdus Salam Junaedi Agung Dwi Nugroho Amelia, Putri Amir Hidayatulloh Aryan Danil Mirza. BR Aulia, Huda Ayu Nani Djismudin Azmi Rizalullah Cornelius Saryadi Turnip Dewi Amalia Dewi Amalia Dini Yuniarti Ervilia Agustine Wiharsianti Faishal Prahatma Ganinda Fajrida, Putri Dewi Frida Fanani Rohma Gebi Misti Hendra Hendra Indanazulfa Qurrota A'yun Indra Bastian Khotimah, Nazhaha Husnul Mufti Alam Adha Nasrul Maulana Raihan Razif Afero Ramadlonna, Aulia Rendra Arief Hidayat Rindiani Ulfa Aprilianti Sofiani Solihin, Mohammad Zuneiroh, Oktavia