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All Journal IQTISHODUNA EL-MUHASABA EGALITA Prosiding Seminas Competitive Advantage Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Ilmiah Ekonomi Islam Tazkia Islamic Finance and Business Review Syntax Literate: Jurnal Ilmiah Indonesia International Journal of Islamic Economics and Finance (IJIEF) Jurnal AKSI (Akuntansi dan Sistem Informasi) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Samudra Ekonomi dan Bisnis At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Iqtishodia: Jurnal Ekonomi Syariah Airlangga International Journal of Islamic Economics and Finance Journal of Education Method and Learning Strategy Maslahah: Jurnal Manajemen dan Ekonomi Syariah JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Greenation International Journal of Economics and Accounting
Yuniarti Hidayah Suyoso Putra
Universitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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DESIGNING ACCOUNTING INFORMATION SYSTEM FOR TRADING SMES: EMPIRICAL AND ISLAMIC INTEGRATION APPROACH Yuniarti Hidayah Suyoso Putra; Sri Yati
Airlangga International Journal of Islamic Economics and Finance Vol. 1 No. 1 (2018): JANUARY-JUNE 2018
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/aijief.v1i1.10427

Abstract

This research aims to describe the implementation of the accounting information system in the Small and Medium Enterprises (SMEs) which engaged in trading activities and provide recommendations to develop the accounting information system to support SMEs regarding best practices day to day operations and business side in Islam. The research uses mixed methods that attempt to bring together quantitative data and qualitative data to obtain a comprehensive analysis of the research problems. Trading SMEs have become the focused of research. Data collection are through observation, interviews, and documentation techniques. The analysis was performed using the accounting information system design regarding best practices and the business side of Islam. The results showed the sales process in trading SME used cash basis. The results analysis of weaknesses and strength of the accounting information system performance indicates that trading SMEs require the improvement concerning organizational structure, job descriptions, and internal controls related to inventory and fixed asset management. These results are used as a foundation to propose the new design of accounting information system without repeating the same mistakes in achieving corporate goals
The Evaluation of Sales Accounting Information System Using Pieces Method at Kelana Scarves Shop Miftahul Jannah Dondo; Yuniarti Hidayah Suyoso Putra
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 2 (2022): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i2.1860

Abstract

Every company is required to maximize existing resources in carrying out the company's activities effectively and efficiently. Therefore, companies need an accounting information system that can support the supervision of various operational activities well. This research aims to evaluate the sales accounting information system applied by the Kelana Scarves Shop using the PIECES (Performance, Information, Economy, Control, Eficiency dan Service) analysis method. The research used descriptive qualitative research with a case study approach. The data collection techniques include observation, interview, and documentation. The data analysis uses data reduction, data presentation, and analysis using the PIECES method. According to the PIECES method, the results show that the users are satisfied with using the Olsera POS system. However, the results also indicate there is still a double job in terms of efficiency related to assigning tasks and responsibilities. There is still no optimal service to consumers in the service aspect because the employee ignores the updated information of inventory in the marketplace and the warehouse. Therefore, they can disappoint consumers who want to buy the needed goods
Persepsi Mahasiswa Bisnis Dalam Memilih Bekerja Sebagai Wirausaha, Di Ukm Atau Perusahaan Multinasional: Investigasi Efek Moderasi Jurusan, Gender, Kepribadian Dan Program Pendidikan Yuniarti Hidayah Suyoso Putra
EGALITA Vol 10, No 1 (2015)
Publisher : Pusat Studi Gender UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.188 KB) | DOI: 10.18860/egalita.v10i1.4541

Abstract

Tight work rivalry demand every student to prepare himself as well as possible. Especially business student who get enterpreneur subject. The interesting thing in this research is to compare perception of business student about work choices as businessman, work in Small and Medium Industy (UKM) or in Multinational Company (MNC) according to their major, gender, personality and education program. The result of this research show that interest to work  in company in scale of UKM and Multinational or MNC is bigger than interest to be businessman. Moderating variable that consist of major, gender, personality and education program had an effect on loading factors validity level over standard 0,5 to the perception of student in choose their work as businessman, in UKM. or MNC. Persaingan kerja yang sangat ketat menuntut setiap mahasiswa untuk mempersiapkan diri dengan sebaik-baiknya. Terutama mahasiswa bisnis yang telah mendapatkan materi kewirausahaan. Hal yang menarik dalam penelitian ini adalah membandingkan persepsi mahasiswa bisnis mengenai pilihan bekerja sebagai wirausaha, bekerja di Usaha Kecil dan Menengah (UKM) atau di perusahaan multinasional (MNC) berdasarkan jurusan, jenis kelamin (gender), kepribadian dan program pendidikan. Hasil penelitian menunjukkan bahwa minat untuk bekerja di perusahaan baik itu skala UKM dan multinational atau MNC lebih besar bila dibandingkan dengan keinginan untuk berwirausaha. Variable moderating yang terdiri dari jurusan, gender, kepribadian,dan program pendidikan berpengaruh dengan tingkat validitas loading factors diatas standar 0,5 terhadap persepsi mahasiswa dalam memilih pekerjaan sebagai wirausaha, di UKM atau MNC.
A Literature Review of Technology NFT: Potential Investment, Safety Transaction and Regulations in Indonesia Case: English Ninin Nadya; Yuniarti Hidayah Suyoso Putra
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i1.438

Abstract

The Non-Fungible Token was first published in 2014, but studies exploring accounting and regulatory considerations regarding Non-Fungible Token are still limited, especially in Indonesia. This study aims to uncover opportunities, challenges, regulations, and accounting considerations in Non-Fungible Token. The research method used is qualitative research with a literature review approach. The data was collected from four databases to search for papers published from 2018 to 2022 with the help of Publish or Perish, and Mendeley software. The data analysis technique was carried out by following the analytical procedure of Miles & Huberman (1994), and using Vos Viewer software to map and visualize the themes. The results of the mapping based on the determined keywords described the relationship between Non-Fungible Token and various aspects. Non-Fungible Token has potential prospects in the future, but also has an impact that cannot be ignored. Strong regulation enable to reduce the negative skepticism and impact towards Non-Fungible Token
Analysis Of Fixed Asset In Indonesia’s Construction Companies Based On International Financial Reporting Standards (IAS 16) Consistent With (PSAK No.16) Liban Isak Mohamed; Yuniarti Hidayah Suyoso Putra
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.904 KB) | DOI: 10.36418/syntax-literate.v7i8.9329

Abstract

The primary purpose of this research study is to thoroughly examine the implementation of Statement of Financial Accounting Standard Number 16 at a construction company in Indonesia, particularly fixed assets, from purchasing fixed assets to disposal of the asset. In almost every company, a fixed asset is considered one of the main valuable factors for the company’s existence to carry on with its daily operations to produce outputs. Without fixed assets, the companies cannot perform in the business cycle, and the significance of fixed assets for the business is immeasurable. Almost publicly-traded entities in Indonesia’s, fixed asset presentation following PSAK No.16. However, the disclosure of fixed assets still does not imply the standard due to the company’s business combination activity. This research is designed based on the qualitative descriptive method. Proven by research, it led to the conclusion that the construction companies like PT. Alam Sutera Realty and PT. Akam Indonesia presents its fixed assets according to the Statement of Financial Accounting Standard number 16
IMPACT OF REVENUE RECOGNITION (PSAK 72) ON THE FINANCIAL PERFORMANCE OF REAL ESTATE Abdul Aziz Aji Mustiko; Yuniarti Hidayah Suyoso Putra
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 1 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v6i1.308

Abstract

This research aims to apply revenue recognition based on PSAK 72 to the financial performance of real estate companies. The real estate sector is considered one of the sectors significantly affected by the issuance of PSAK 72, which replaced the previous standard, PSAK 44. This research analysis uses qualitative content analysis techniques and non-probability purposive sampling techniques on real estate companies listed on the Indonesia Stock Exchange that meet the criteria. Fifty-six companies become the research sample. The results show that the application of revenue recognition based on PSAK 44 makes the company's financial performance look better when compared to using PSAK 72. The settings in PSAK 72 make income from long-term contracts in companies unable to be recognized in 2020. Therefore, the revenue value in 2020 for each company will be smaller than the revenue recognized under PSAK 44.
Pemetaan Penelitian Pengelolaan Harta Wakaf: Studi Bibliometrik Riska Widya Abiba; Yuniarti Hidayah Suyoso Putra
Jurnal Ilmiah Ekonomi Islam Vol 9, No 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.9589

Abstract

The management of waqf assets is one of the key points in developing waqf productivity. The success of waqf programmes is largely determined by good management in order to provide benefits for the people. The importance of waqf asset management helps in utilising the potential of waqf assets that have been collected to be more productive and beneficial as a whole. This research aims to map previous research on waqf asset management using bibliometric analysis. The research approach used is quantitative with bibliometric analysis method. The data source used is secondary data with VOSviewer software analysis tool. The results showed that there were 251 articles obtained through the DOAJ and Garuda websites from 2019-2023. In addition, there is a journal that dominates publications is the International Journal Reglement & Society related to waqf property management.
Development of Management Information System Based on Android Application at Al-Anwari High School Jaya, Hendra; Putra, Yuniarti Hidayah Suyoso
Journal of Education Method and Learning Strategy Том 2 № 01 (2024): Journal of Education Method and Learning Strategy
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jemls.v2i01.549

Abstract

This study aims to portray the development of information systems at SMA al-Anwari Bangkalan based on android applications. The research method uses a descriptive qualitative approach. The results show that the Development of Management Information System (SIM) Based on Android Application at Al-Anwari High School reflects the progressive transformation in the world of education towards the digital era. This article investigates the needs, benefits, and main functions of this application, as well as discussing system integration, security and privacy aspects, and the importance of training and mentoring. The implementation of this app at Al-Anwari High School brings significant benefits to teachers, students, parents and administrative staff by providing easy, quick and integrated access to academic and school management information. The main functions of the application involve schedule management, attendance recording, academic information, parent-teacher communication, and extracurricular management.
Islamic Financial Literacy and Financial Inclusion: Examining the Intervening Role of Financial Self-Efficacy Muslichah, Muslichah; Putra, Yuniarti Hidayah Suyoso; Abdullah, Rose; Usry, Abdul Kadir
International Journal of Islamic Economics and Finance (IJIEF) Vol 6, No 2 (2023): IJIEF Vol 6 (2), July 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/ijief.v6i2.16384

Abstract

Financial self-efficacy is used as an intermediary variable in this study to examine how Islamic financial literacy affects financial inclusion. The participants in this study are final-semester Muslim economics students. Accidental sampling is the method employed. The response percentage for the 300 questionnaires distributed—181 of which were returned—was 60%. The investigation came to two important conclusions. First, financial inclusion and financial self-efficacy are significantly impacted by Islamic financial literacy. Second, the effect of Islamic financial literacy on financial inclusion is not significant. These findings may have an impact on legislators, service providers, and institutions of higher learning. Islamic finance should be a subject covered in higher education, either as part of the core curriculum or as an elective. To help the consumer better understand the given product information, the service provider should give them comprehensive information. The provision of financial education to certain groups, such as housewives or workers in offices, must be addressed in a number of ways by policymakers.
Evaluation of ZIS Management on the Implementation of SIZIPRO System In Improving Transparency and Accountability Sari, Dewi Puspita; Putra, Yuniarti Hidayah Suyoso
Iqtishodia: Jurnal Ekonomi Syariah Vol. 9 No. 1 (2024): March
Publisher : Universitas Al-Qolam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/iqtishodia.v9i1.1305

Abstract

Information system implementation is essential for UPZ Baznas Petrokimia Gresik to find out the performance and information needed. The implementation enables administrators to manage the collection and distribution of zakat, infaq, and sadaqah (ZIS) efficiently. This research aims to evaluate the implementation of the SIZIPRO system through SWOT analysis. The method in this research uses a qualitative method with a case study approach to obtain holistic and accurate data. Data is obtained through observation, interviews and documentation. The evaluation is conducted using a SWOT analysis that consists of three stages, namely heuristic evaluation, system usability scale, and concurrent think-aloud. The results showed that the use of the SIZIPRO system was not fully open. However, the system has the potential to improve the existing weaknesses and overcome threats that may occur in ZIS management. Further findings, the management process of the SIZIPRO system implementation can be run in real-time and accurately which enables increased trust and minimizes data errors. The SWOT matrix in this study can be used as a basis for evaluating the use of digital systems in managing the collection and distribution of zakat, infaq, and sadaqah to enhance transparency and accountability.
Co-Authors Abdul Aziz Aji Mustiko Abdullah, Rose Amrulloh Amrulloh Dewi Puspita Sari Dhara Ariska Caniago Doni Yusuf Bagaskara Faruq, Muhammad Al Haryanti, Peni Hendra Jaya Indah Yuliana Liban Isak Mohamed Maharani, Julian Mansyur, Abdussalam Miftahul Jannah Dondo Muslichah Muslichah Ninin Nadya Riska Widya Abiba Rohmadi Salim Al Idrus Sri Yati Sri Yati Usry, Abdul Kadir Yayuk Sri Rahayu