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Peran Organizational Citizenship Behavior (OCB) Dalam Pengaruh Kompensasi Terhadap Retensi Karyawan Lembaga Amil Zakat Infak Sedekah Muhammadiyah Rindiani Ulfa Aprilianti; Shofiyah, Indah
Jurnal Ekonomika dan Bisnis Islam Vol 7 No 1 (2024): April
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jekobi.v7n1.p190-204

LAZISMU as an institution that utilizes zakat, infaq, alms, waqf and other charitable funds certainly requires human resources in its management, so it is important for LAZISMU to pay attention to human resource management. This study discusses the role of OCB as a mediating variable in the influence of compensation on employee retention. The research method involved a survey of 64 employees working at LAZISMU. The sample selection technique was carried out using probability sampling in the form of simple random sampling. Data was collected using a questionnaire via Google Form and processed with the help of the Smart PLS 4 program. The results of this research prove that there is a positive correlation between compensation and OCB, as well as between OCB and employee retention. However, the influence of OCB as a mediator in the relationship between compensation and employee retention is proven to be weak. These findings show the importance of good compensation management to increase employee OCB, which in turn can influence employee retention.

Pengaruh Struktur Modal, Profitabilitas, dan Likuiditas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Pemoderasi Ramadlonna, Aulia; Shofiyah, Indah
Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 4 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v1i4.383

Penelitian ini bertujuan untuk menguji pengaruh struktur modal, profitabilitas, likuitas terhadap nilai perusahaan dan apakah kebijakan dividen mampu memoderasi hubungan tersebut. Hal ini dilandasi oleh survei yang dilakukan oleh Bank Indonesia menyatakan bahwa terjadinya penurunan yang cukup signifikan terhadap penjualan properti residensial pada triwulan 1 2020, tetapi minat masyarakat berinvestasi di bidang properti dan real estate masig tinggi. Berdasarkan sampel yang diuji dengan menggunakan moderated regression analysis, penelitian ini menemukan bahwa struktur modal dan profitabilitas memiliki pengaruh positif signifikan terhadap kebijakan dividen perusahaan. Variabel likuiditas tidak memiliki pengaruh terhadap kebijakan dividen perusahaan dan variabel kebijakan dividen tidak mampu memoderasi antara struktur modal, profitabilitas, dan likuiditas terhadap nilai perusahaan

Kepatuhan Wajib Pajak Orang Pribadi: Pengaruh Cinta Uang Machiavellianism, Religiusitas, Whistleblowing System, Kepercayaan Terhadap Pemerintah Amir Hidayatulloh; Indah Shofiyah; Agung Dwi Nugroho; Ervilia Agustine Wiharsianti; Faishal Prahatma Ganinda
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.3543

This study aims (1) to analyze the factors that influence individual taxpayer compliance, and (2) to analyze whether religiosity moderates the effect of love of money on individual taxpayer compliance, and (3) to analyze whether religiosity moderates the effect of Machiavellianism on individual taxpayer compliance. The sample of this study is an individual taxpayer who is in Indonesia and has a Taxpayer Identification Number with a convenience sampling technique. Respondents of this study amounted to 294 respondents. The data analysis of this research used Partial Least Square (PLS) with the help of the WarpPLS tool. This study found that individual taxpayer compliance is influenced by love of money, machiavellianism, religiosity, and trust in the government. This study also found that religiosity moderated the effect of love and individual taxpayer compliance, but religiosity did not moderate the effect of Machiavellianism on individual taxpayer compliance.

Analisis Faktor-Faktor Yang Mempengaruhi Keputusan Nasabah Memilih Produk Pembiayaan (Studi Kasus Pada Kb Bukopin Syariah Kc Yogyakarta) Aulia, Huda; Shofiyah, Indah
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5484

Pembiayaan merupakan solusi bagi seseorang untuk dapat memenuhi segala kebutuhan konsumtif dan kebutuhan ekonomi lainnya. PT KB Bukopin Syariah Yogyakarta merupakan salah satu bank syariah yang menyediakan produk pembiayaan sehingga harus bersaing dengan bank lain khususnya bank konvensional. Penelitian ini bertujuan untuk mengetahui faktor apa saja yang melatarbelakangi nasabah KB Bukopin Syariah Yogyakarta dalam mengajukan pembiayaan. Metode penelitian yang digunakan adalah penelitian kuantitatif. Sumber data dalam penelitian ini melibatkan sumber data primer. Sumber data primer berupa kuesioner yang diisi oleh nasabah pembiayaan KB Bukopin Syariah Yogyakarta. Alat analisis data melalui tahapan Uji Deskriptif, Uji Validitas, dan Uji Reliabilitas dan Uji Asumsi Klasik. Hasil penelitian menunjukkan faktor-faktor yang dapat mendasari keputusan nasabah dalam mengambil pembiayaan di KB Bukopin Syariah Yogyakarta. Hasil penelitian menunjukkan bahwa faktor pengetahuan, produk dan pelayanan berpengaruh positif terhadap keputusan nasabah dalam memilih pembiayaan di KB Bukopin Syariah Yogyakarta. Kata Kunci: Pengetahuan, Layanan, Produk, Perbankan Syariah

Efek Moderasi Masa Perikatan Audit Pada Hubungan Fee Audit dan Kualitas Audit: Uji Peran Perilaku Oportunistik Rohma, Frida Fanani; Shofiyah, Indah
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
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.v2i2.9816

Based on the agency perspective, the individual is a rational economic man who seeks to optimize his personal interests. Optimization of personal interests along with opportunistic behavior has the potential to reduce audit quality. The aim of this study is to investigate the interaction effect of audit tenure on the audit fees and audit quality relationship. This study uses a quantitative method involving financial companies listed on the Indonesia Stock Exchange as a research sample. The literature is still limited in considering the positive impact of fees and audit tenure on audit quality. However, based on an agency perspective, this study shows that the existence of individual opportunistic behavior is the fundamental reason that aspects of the fee and audit engagement period have the potential to reduce audit quality. The findings of this study also indicate that the audit tenure moderates the effect of audit fees on audit quality. This research contributes to the audit quality literature that audit fees and engagement tenure can be two sword because apart from being able to improve audit quality, in the long term it has the potential to reduce audit quality.

PENGARUH SELF EFFICACY, LOCUS OF CONTROL DAN INSENTIF TERHADAP KINERJA KARYAWAN DI BPKA DIY Novrianti, Arsyali Romadhona; Shofiyah, Indah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4455

Penelitian ini bertujuan untuk mengetahui pengaruh Self Efficacy, Locus of Control, dan Insentif terhadap Kinerja Karyawan di Badan Pengelola Keuangan dan Aset (BPKA) DIY. Metode penelitian yang digunakan adalah asosiatif dengan teknik purposive sampling yang melibatkan 56 karyawan tetap BPKA DIY. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa Self Efficacy, Locus of Control, dan Insentif berpengaruh signifikan terhadap Kinerja Karyawan. Nilai signifikansi masing-masing variabel independen adalah 0,000, 0,018, dan 0,000 (<0.05). Hasil uji F menunjukkan bahwa ketiga variabel independen secara simultan berpengaruh signifikan terhadap Kinerja Karyawan dengan nilai signifikansi 0,000 (<0.05). Koefisien determinasi (R²) sebesar 0,769 menunjukkan bahwa 76,9% variasi kinerja karyawan dapat dijelaskan oleh ketiga variabel independen tersebut.

The Mediating Effect of Blood Pressure on Budget Allocation and Audit Quality Relationship: An Experimental Investigation Rohma, Frida Fanani; Shofiyah, Indah; Fitriyah, Anik
Indonesian Journal of Auditing and Accounting Vol 2 No 1 (2025): Januari 2025
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v2i1.96

This study investigates the mediation effects of blood pressure on budget allocation and audit quality relationships. Not being able to ignore the allocation guide that contains time, resources, and cost allocation during the auditing process can cause stress. It can reduce the physiological (e.g., blood pressure) as well as the cognitive abilities that reduce performance. This research uses social laboratory experiments. Budget allocation manipulates into three conditions (specified, partial, and unspecified). Blood pressure was categorized into three levels (high, normal, and low), and audit quality was measured during the experiment. The result of two regression model equations shows that budget allocation influences blood pressure, and a correlation between blood pressure and audit quality was found. This research employed a construal-level perspective and found that blood pressure partially mediates budget allocation on audit quality relationships. The existence of budget allocation increases low-level construal and becomes a trigger that affects blood pressure; changes in blood pressure from normal levels indicate the condition of the circulation of blood pressure in the way of blood supply to the brain is not optimal, thus affecting the individual abilities, and audit quality.

ANALISIS IMPLEMENTASI AKAD KAFALAH DALAM PRAKTIK BANK GARANSI SEKTOR KONSTRUKSI (STUDI KASUS KB BUKOPIN SYARIAH YOGYAKARTA) Nurleva, Gina; Shofiyah, Indah
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.9860

Bank guarantee is a guarantee in the form of a note issued by a bank that creates an obligation to pay the recipient of the guarantee if the guaranteed party defaults. Specifically, the purpose of this research is to investigate the implementation of the Kafalah contract in the practice of Bank Guarantee in the construction sector at Bank KB Bukopin Syariah Yogyakarta. Data collection is done through observation by seeing the actual conditions in the field, and interviews with parties related to the field of research. The method used in this research uses qualitative research. The results of the study show that in providing Bank Guarantee at KBBS Yogyakarta, customers are required to have a Bid Bond, Performance Bond, Advance Payment Bond, Maintenance Bond, and Payment Bond with a minimum guarantee deposit of 100% of the value of the Bank Guarantee. In general, the application of the concept of Kafalah in the practice of Bank Guarantee at KBBS Yogyakarta has fulfilled the elements allowed in Islamic economics because of the human need to help each other and avoid losses from debtors.

Peran Inovasi Bisnis dalam Memediasi Pengaruh Jiwa Kewirausahaan dan Mental Accounting terhadap Keberlanjutan Usaha UMKM Nanda Meilia Putri; Indah Shofiyah
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 2 (2026): Article Research Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i2.8756

Penelitian ini bertujuan menganalisis pengaruh jiwa kewirausahaan dan mental accounting terhadap keberlanjutan usaha dengan inovasi bisnis sebagai variabel mediasi pada UMKM di Yogyakarta. UMKM menghadapi tantangan keberlanjutan akibat persaingan yang ketat dan perubahan pasar yang cepat. Penelitian ini menggunakan pendekatan kuantitatif dengan pengumpulan data primer melalui kuesioner kepada pelaku UMKM di Yogyakarta. Sampel ditentukan menggunakan teknik purposive sampling dengan kriteria UMKM yang telah beroperasi minimal lima tahun. Analisis data dilakukan menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) melalui aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa jiwa kewirausahaan dan mental accounting berpengaruh positif dan signifikan terhadap inovasi bisnis dan keberlanjutan usaha. Selain itu, inovasi bisnis terbukti memediasi pengaruh jiwa kewirausahaan dan mental accounting terhadap keberlanjutan usaha. Temuan ini menegaskan pentingnya penguatan pola pikir kewirausahaan dan pengelolaan keuangan yang efektif dalam mendukung keberlanjutan UMKM secara jangka panjang.

Efek Moderasi Masa Perikatan Audit Pada Hubungan Fee Audit dan Kualitas Audit: Uji Peran Perilaku Oportunistik Frida Fanani Rohma; Indah Shofiyah
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.9816

Based on the agency perspective, the individual is a rational economic man who seeks to optimize his personal interests. Optimization of personal interests along with opportunistic behavior has the potential to reduce audit quality. The aim of this study is to investigate the interaction effect of audit tenure on the audit fees and audit quality relationship. This study uses a quantitative method involving financial companies listed on the Indonesia Stock Exchange as a research sample. The literature is still limited in considering the positive impact of fees and audit tenure on audit quality. However, based on an agency perspective, this study shows that the existence of individual opportunistic behavior is the fundamental reason that aspects of the fee and audit engagement period have the potential to reduce audit quality. The findings of this study also indicate that the audit tenure moderates the effect of audit fees on audit quality. This research contributes to the audit quality literature that audit fees and engagement tenure can be two sword because apart from being able to improve audit quality, in the long term it has the potential to reduce audit quality.

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