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All Journal EL-MUHASABA El-QUDWAH El Dinar Jurnal Akuntansi Multiparadigma Tazkia Islamic Finance and Business Review Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Management and Economics Journal (MEC-J) Shirkah: Journal of Economics and Business Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam International Journal of Economics Development Research (IJEDR) Unram Journal of Community Service (UJCS) Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Jurnal Perbankan Syariah Darussalam (JPSDa) Journal of Islamic Economics Lariba Moneter : Jurnal Keuangan dan Perbankan Maliki Islamic Economics Journal IIJSE JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Teumulong: Journal of Community Service Engagement: Jurnal Pengabdian Kepada Masyarakat International Journal of Economics, Business and Innovation Research Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah JPS (Jurnal Perbankan Syariah) eJEBA

Ulfi Kartika Oktaviana

Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Author-ID : 337122

Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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ANALISIS TINGKAT KESEHATAN BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH DENGAN METODE CAMELS DAN RGEC Fortrania, Lotus Mega; Oktaviana, Ulfi Kartika
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 3, No 1 (2015): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Banking should always be assessed health to stay fit in serving the customers,the Bank that classified unhealthy can inflict the bank institution itself and ofthe others, namely the customers of the bank. To assess a health bank can beviewed from various aspects of assessment, this research aimed to determinewhether the bank is in a very healthy, healthy, healthy enough, less healthy orunhealthy. There were several methods that can be used to assess or analyzethe health of the banking, namely CAMEL, CAMELS and RGEC. This researchwas a quantitative research, with descriptive approach. The data used wassecondary data on 34 banking companies consisted of 11 companies of Syariapublic banks and 23 companies of Syaria business units. Analysis conductedin this study was to use the calculation of financial ratios that have been set bythe financial services authority. The results showed that the health level ofSyaria public Bank and Syaria Business Unit with using CAMELS method andRGEC showed health predicate of the bank in accordance with the standardsset by Bank Indonesia, for the period 2011 can be concluded that the Syariapublic Banks and Sharia Business Unit of composite rankings â€HEALTâ€, theperiod of 2012 with the conclusion of composite rating â€HEALTâ€, and for theperiod of 2013 with the conclusion of composite rating â€HEALTâ€. RGECmethod can be said to be better than in the two previous methods, namelyCAMELS and CAMEL, through RGEC, BI (Bank Indonesia) wanted banks tobe able to identify problems early, performed the appropriate and faster follow-up improvements, and implemented Good Corporate Governance (GCG) andbetter risk management so banks will be more resilient in the face of crisis

GHARAR DALAM AKUNTANSI AKRUAL Oktaviana, Ulfi Kartika
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 1: Januari 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Some authorsÂ agreed that accrual basis concept is in line with the objectives of Islamic accounting.Â The ones whoâ€™sÂ agreedÂ applying acrrual basis of accountingÂ Â believes that the primary objective of Islamic Accounting information is to facilitate the users in computing his or her zakah obligation. The ones whoâ€™s not agreed applying accrual basis believes that recognizing noncash and circumstances as they occur is contain gharar.Â They also believes in computing zakah obligation cannot apply accrual accounting because zakah must compute base on wealth which has been receive its benefit. Definition of accrual accounting also allow earning management to occur. Debate of the cash basis and the accrual basis has been long discussion, for financial statement of Islamic bank and financial institution need modified accrual and cash basis in order to fulfills Islamic Shariâ€™a. Key word: Gharar, Akuntansi Akrual, Akuntansi Kas, Laporan Â Â Â Keuangan Entitas Syariah.

RELEVANSI NILAI LABA, NILAI BUKU DAN ARUS KAS BERSIH PADA PERUSAHAAN FOOD AND BEVERAGE DI INDONESIA Oktaviana, Ulfi Kartika
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 2, No 2: Juli 2011
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Investment through the capital market, particularly in the form of shares in addition to promising results are also risky. This is becouse the stock price is volatile and unpredictable. Stock price are influenced by many factors stemming from internal and external compinies. Company performance factor s was important information for investors to make good decision. This study aims to investigate value relevance of accounting information (earning per share, book value and cash flow). Better quality will increase value relevance of earning, book value and cash flow . Using financial data of food and beverage companies listed in Jakarta Stock Exchage from periode 2007 to 2009. The study find that stock price is influenced by earning, book value and cash flow. Earning, book value and cash flow s influence appear to be value relevant. nvestment through the capital market, particularly in the form of shares in addition to promising results are also risky. This is becouse the stock price is volatile and unpredictable. Stock price are influenced by many factors stemming from internal and external compinies. Company performance factor s was important information for investors to make good decision. This study aims to investigate value relevance of accounting information (earning per share, book value and cash flow). Better quality will increase value relevance of earning, book value and cash flow . Using financial data of food and beverage companies listed in Jakarta Stock Exchage from periode 2007 to 2009. The study find that stock price is influenced by earning, book value and cash flow. Earning, book value and cash flow s influence appear to be value relevant. Keywords: value relevance, earnings, book value, cash flow Investment through the capital market, particularly in the form of shares in addition to promising results are also risky. This is becouse the stock price is volatile and unpredictable. Stock price are influenced by many factors stemming from internal and external compinies. Company performance factor s was important information for investors to make good decision. This study aims to investigate value relevance of accounting information (earning per share, book value and cash flow). Better quality will increase value relevance of earning, book value and cash flow . Using financial data of food and beverage companies listed in Jakarta Stock Exchage from periode 2007 to 2009. The study find that stock price is influenced by earning, book value and cash flow. Earning, book value and cash flow s influence appear to be value relevant. Keywords: value relevance, earnings, book value, cash flow

ANALISIS PENGUNGKAPAN SUKARELA BANK SYARIAH DI INDONESIA Nova, Reni Sagita; Oktaviana, Ulfi Kartika
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 6, No 1: Januari 2015
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

AbstractResearch aims to understand factors affecting broad the disclosure of voluntary annual report syariah banking enrolled in Indonesian Bank. This research is using secondary data financial reports and annual report sharia banking published by the Indonesian Bank for years 2012â€“2011. The data used in this research obtained from the financial statement publication banking recorded by the period 2012â€“2011 Indonesian Bank. Population in research is 40 sharia banks recorded in Indonesian Bank. After pass through the purposive sample, final samples used are 32 syariah banks. Data analysis was conducted using the regression equation is linear multiple. The results of the study showed that simultaneously variable the size of the company and profitability significant to broad the disclosure of voluntary. Meanwhile liquidity, leverage and efficiency do not affect significant impact on the disclosure of voluntary. The results of the study in partial showed that the size of the company have had a positive impact significant impact on broad the disclosure of voluntary. Profitability has a negative influence significant impact on broad the disclosure of voluntary. While liquidity, leverage and efficiency have a negative influence significant impact on broad the disclosure of voluntary. The results of the study can be taken the conclusion that sharia banks in Indonesia has asset large tending to reveals more information voluntarily. It is hoped the sharia bank increase bank assets to increase the disclosure of voluntary to the external presented to the annual report sharia banks.AbstrakPenelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi luas pengungkapan sukarela laporan tahunan perbankan syariah yang terdaftar di Bank Indonesia. Penelitian ini menggunakan data sekunder laporan keuangan dan laporan tahunan perbankan syariah yang dipublikasikan oleh Bank Indonesia selama tahun 2012â€“2011. Data yang digunakan dalam penelitian ini diperoleh dari Laporan Keuangan Publikasi Perbankan yang tercatat di Bank Indonesia periode 2012â€“2011. Populasi dalam penelitian adalah perbankan syariah yang tercatat di Bank Indonesia sebanyak 40 perbankan syariah. Setelah melewati tahap purposive sample, maka sampel yang digunakan sebanyak 32 perbankan syariah. Analisis data dilakukan dengan menggunakan persamaan regresi linear berganda. Hasil penelitian menunjukan bahwa secara simultan variabel ukuran perusahaan dan profitabilitas berpengaruh signifikan terhadap luas pengungkapan sukarela. Sedangkan likuiditas, leverage dan efisiensi tidak berpengaruh signifikan terhadap pengungkapan sukarela. Hasil penelitian secara parsial menunjukan bahwa ukuran perusahaan berpengaruh positif signifikan terhadap luas pengungkapan sukarela. Profitabilitas berpengaruh negatif signifikan terhadap luas pengungkapan sukarela. Sedangkan likuiditas, leverage dan efisiensi berpengaruh negatif signifikan terhadap luas pengungkapan sukarela. Hasil penelitian dapat diambil kesimpulan bahwa bank syariah di Indonesia yang memiliki aset besar cenderung mengungkapkan lebih banyak informasi secara sukarela. Dengan demikian diharapkan bank syariah lebih meningkatkan aset perbankan untuk meningkatkan pengungkapan sukarela kepada pihak ekternal yang disajikan dalam laporan tahunan bank syariah.

The effect of perceived value on service satisfaction in brand image mediation (Case study toward accounting student, Faculty of Economics, State University in East Java) Choiriyah, Siti Nur; Ekowati, Vivin Maharani; Oktaviana, Ulfi Kartika
MEC-J (Management and Economics Journal) Vol 1, No 1 (2017)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

This study aims to examine, test, and examine the effect of Perceived Value on Service Satisfaction. Testing the role of Brand Image as a variable mediation influence Perceived Value on Service Satisfaction. The research was conducted in Accounting Department of Faculty of Economics, Surabaya State University, Airlangga University Surabaya, State Islamic University Maulana Malik Ibrahim Malang, Brawijaya University, and State University of Malang. The population of this study are all students of Accounting Department of Economics Faculty of State University in East Java as many as 5,366 students. The sample of this research is 98 students. Data collected directly from resonden by using research instrument in the form of questionnaire and technical data using Path Analysis. The results show that Perceived Value has a significant effect on brand image. Brand image mediates the influence of Perceived Value on Service Satisfaction, where the image of the brand image as a full mediation. Based on these results, it can be interpreted that every member of the organization should be able to create and maintain excellent service provided to students, so that students feel safe and comfortable to perform activities that are closely related to organizational goals, and not reluctant to perform activities that can increase the value that customers perceive to the organization. With a good understanding of the basic concepts of service satisfaction that are firmly rooted in the mind of a student, the student will show the satisfaction of the various forms of service as well. Students will tend to think that the satisfaction of the service is received in accordance with the perceived value of the sacrifice of the cost given to it in obtaining the service. The better the services provided by the department to the students the better the assessment given by the student. So that good service brings out the brand image itself against a student in the State College.Keyword: Perceived Value, Service Satisfaction, Brand Image

RANCANGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS MICROSOFT ACCES BERDASARKAN SAK EMKM PADA UKM DEWI PROL TAPE Admaja, Fitroh Marga Mila Aria; Oktaviana, Ulfi Kartika
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 1 (2019): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Dewi Prol Tape is one of Micro Small and Medium Entities which already have Micro Small Business Permit (IUMK) and turnover which increase every year. With administrative completeness as well as a good turnover increase, in the preparation of its financial statements are still not compiled well and in accordance with SAK EMKM. The preparation of the required financial statements is software-based for easy use by the UKM. Software used is microsoft acces where in operation does not require high accounting skills and does not require the cost to get it.So with that background this research is done with the title: "Design of Preparation of Financial Statements Based in Microsoft Access Based on Financial Accounting Standards of Small and Medium Entities (SAK EMKM) at UKM Dewi Prol Tape".This research used qualitative method with case study approach. The location of the research is UKM Dewi Prol Tape located on Danau Paniai street 2 c7 e5 Sawojajar, Madyopuro, Kedungkandang, Malang City. The subject of research is the owner of UKM Dewi Prol Tape. The data was collected by triangulation method. Data analysis methods that used consist of: data collection, data reduction, data presentation and conclusion.The result of the research shows that the design of preparation of financial statements based in Microsoft access based on Financial Accounting Standards of Small and Medium Entities (SAK EMKM) for UKM Dewi Prol Tape is: report of cost of goods manufactured, income statement, statement of financial position and notes to financial statement. And the obstacles that faced in the presentation of financial statements are: a) lack of human resources in preparing financial statements, b) lack of knowledge of Financial Accounting Standards of Small and Medium Entities (SAK EMKM).

DETERMINAN HOLDING PERIOD JAKARTA ISLAMIC INDEX Fathani, Nurul Fathani; Oktaviana, Ulfi Kartika
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 6, No 2 (2018): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Market of financial capital is a good media to distribute the finance from the investors to the companies that need it. The investors give an investation to get a profit in the shape of capital gain or dividend. They can optimize the profit by deciding the golden time to buy or sell the investation. One of the ways to decide when the golden time comes is by looking at the holding period of the investation. A high holding period is showing a good condition of the investation because the investors will hold it when they get the profit optimally. That is also done in the contrary. This research is done to know the impact of market value, bid ask spread, and dividend payout ratio to the holding period. The samples of this research are all of the companies in Jakarta Islamic Index (JII) around 2014-2016 in sum thirteen in which the samples are taken by using purposive sampling. The data is a secular data that is got by the daily and annual report from the research object. Then, the data analysis process that is used is a regressive analysis of panel data with Eviews 9 program. The result of this research shows that, simultaneously, the variable of market value, bid ask spread, and dividend payout ratio is significantly influencing the holding period. Partially, the variable of dividend payout ratio has a positive influence to the holding period significantly, while for the variable of market value, variant return, and bid ask spread do not have a significant influence to the holding period.

PENGARUH PERAN DEWAN PENGAWAS SYARIAH (DPS) DAN KOMITE AUDIT TERHADAP KEPATUHAN PADA PRINSIP SYARIAH Hikmah, Liatul; Oktaviana, Ulfi Kartika
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 2 (2019): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Sharia Supervisory Board (DPS) and Audit CommitteeÂ are company organ for Responbility implementation of sharia Compliance in Sharia Community Financing Banks (BPRS). The purpose of this research was to test the role of Sharia Supervisory Board (DPS) and Audit Committee effects on compliance with sharia principles in Sharia Community Financing Bank (BPRS) in East Java.The research population was all BPRS of East Java Province which are registered in the Financial Service Authority (OJK) and Bank Indonesia (BI). The sample size was 15 institutions which were taken using purposive sampling method. Data collection method used approximation quantitative method withÂ questionnaires with total 0f 38 questionnaires returned. This research used Data analysis multiple linear regression test with SPSS 16. The research variables include 19 indicators of DPS supervision activities, 7 indicators of Audit Committee responsibilities and 12 indicators of Shariah Compliance indicators.The results revealed that the role of Sharia Supervisory Board (DPS) partially had a negative effect. Its mean Shariah Complience in BPRS East Java has not been fully influenced role of DPS because DPS rarely visited to BPRS and certification levels are still low. While the role of the Audit Committee has a positive effect on Sharia compliance in the BPRS East Java. Simultaneously, the role of Sharia Supervisory Board (DPS) and Audit Committee had an effect on compliance with sharia principles in BPRS East Java. According to the dominant variables revealed that the role of Audit Committee is more influential on Compliance with Sharia Principles in BPRS East Java compared to the role of Sharia Supervisory Board (DPS ).Â

PERANAN KOMITE AUDIT DAN DEWAN PENGAWAS SYARIAH TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus pada BPRS di Jawa Timur) Lestari, Iin Fitri; Oktaviana, Ulfi Kartika
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 8, No 1 (2020): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

AbstractAudit Committee and Sharia Supervisory Board are the parts of the organization which help to manage the financial reports of BPRS with high quality. The aim of this research is to find out the influences of the Audit Committeeâ€™s and Sharia Supervisory Boardâ€™s role toward the quality of financial reports especially in BPRS of east java. This study applies a quantitative approach, focused on the associative type. Moreover, the sample is taken by using a purposive sampling method. The objects are 15 institutions of BPRS in east java which are registered in OJK and BI, each BPRS is given a questionnaire and it was returned around 38 questionnaires. After the data was collected, it was directly processed and analyzed by using a statistical application that is SPSS 16. The variable of the research involves 7 indicators of Audit Committee responsibilities, 9 indicators of DPS supervision activities, and 9 indicators of financial report quality. Consequently, the research result provides that according to a partial test, there is a good effect between the roles of the audit committee towards the quality of financial reports. Based on a partial test, there is a bad effect between DPSsâ€™ roles towards the quality of financial reports. According to the simultaneous test, Audit Committee together with DPS influence the quality of financial reports

PENGARUH PERUBAHAN KOMPOSISI JAKARTA ISLAMIC INDEX TERHADAP RETURN SAHAM Ulfi Kartika Oktaviana, Nanik Wahyuni
El-QUDWAH El-Qudwah (04-2011)
Publisher : lp2m-uin malang

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Objective of this study is to test wether the announcement of JII (Jakarta Islamic Index) composition change has information content and thus reacted by market as reflected in average abnormal return (AAR). The information content was tested using event study method to observe abnormal return surrounding JII composition change announcement day. Using data from JII since 2004 through 2010, the result of the study shows that there are abnormal return exist surrounding JII composition change announcement day. AAR is found statistically negative and significant different from zero for stock included-in and stock removed from JII. It indicates that the announcement having an information content. However, there is no significant difference of abnormal return found before and after announcement day. It might be caused by the regular timing of the composition change announcement and information leakage in form of “noise”. Thus, Indonesian stock market proves to be inefficient in its semistrong form.Keywords: JII composition change, shariah-compliant index, event study, abnormal return,market efficiency

Co-Authors Achmad Sani Achmad Sani Supriyanto Admaja, Fitroh Marga Mila Aria Ahmad Tibrizi Soni Wicaksono Angelica, Zahwa Anisa Nur Alfiatul Choiriyah, Siti Nur Fathani, Nurul Fathani Fitriawati, Deva Ayu Gita Melliyani Anggreini Gita Melliyani Anggreini Hikmah, Liatul Iriawan, Muhammad Rafi Ismawati Khofifah Ayu Virnanda Lestari, Iin Fitri Lotus Mega Fortrania, Lotus Mega MARDIANA MUHAJIR NANI HANIFAH Nanik Wahyuni ‎ Nihayatu Aslamatis Solekah Norma Hanifah Rosydah Nova, Reni Sagita Nuzulul Nasoihul Ibad Pratama, Mohammad Aditya Putra, Satrio Fajar Rini Safitri Rosman, Romzie Sania Nabillah Sanurdi Satrio Fajar Putra Sulistyowati Titis Miranti Titis Miranti, Titis Vivin Maharani Ekowati Wahyu Kharismaputri Wicaksono, Ahmad Tibrizi Soni Yulistina Wulandari

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