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All Journal International Journal of Nusantara Islam International Journal of Artificial Intelligence Research ILTIZAM Journal of Sharia Economic Research ADLIYA: Jurnal Hukum dan Kemanusiaan Finansha: Journal of Sharia Financial Management Komitmen : Jurnal Ilmiah Manajemen Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) JOEL: Journal of Educational and Language Research Likuid: Jurnal Ekonomi Industri Halal Gunung Djati Conference Series International Journal of Nusantara Islam LOBI: Jurnal Ekonomi, Manajemen, Bisnis Islam Risalah Iqtisadiyah
Ramadhani Irma Tripalupi
Akuntansi Syariah, UIN Sunan Gunung Djati Bandung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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DAMPAK PANDEMI COVID-19 : BAGAIMANA SUMBER DAYA MANUSIA DI LKMS? Ramadhani Irma Tripalupi
JOEL: Journal of Educational and Language Research Vol. 1 No. 7: Februari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.595 KB) | DOI: 10.53625/joel.v1i7.1470

Abstract

Penelitian ini bertujuan untuk mendeskripsikan dampak pandemi Covid-19: bagaimana sumber daya manusia di LKMS? Akan membahas dua hal, yakni (1) kualifikasi sumber daya manusia LKMS berbasis digital 4.0; dan (2) cara meningkatkan kualitas sumber daya manusia LKMS berbasis digital 4.0 di era pandemi Covid 19. Kesimpulan dari penelitian adalah: kualifikasi sumber daya manusia LKMS berbasis digital 4.0 yakni meliputi aspek sikap, pengetahuan, dan ketrampilan. Aspek pengetahuan dan ketrampilan menguasai ilmu dan praktik terkait antara lain ekonomi; keuangan, bisnis dan hukum bisnis; pengetahuan dan penerapan syariahnya; serta sikap kerja yang melandasi dalam aspek pengetahuan dan ketrampilan. Ketiga aspek ini dilakukan dengan selalu dilandasi oleh akidah; akhlak dan syariah sehingga akan selalu terwujud budaya shiddiq; tabligh; amanah; dan fathonah. Cara meningkatkan kualitas sumber daya manusia LKMS berbasis digital 4.0 di era pandemi Covid 19 adalah meningkatkan sikap, pengetahuan, dan ketrampilan yang relevan di masa sekarang, antara lain penguatan gerakan literasi baru meliputi: literasi digital (digitalisasi operasional, digitalisasi pengawasan dan kepatuhan, digitalisasi pelayanan, serta digitalisasi usaha), literasi teknologi dan literasi manusia; meningkatkan ilmu dan praktik bisnis dan keuangan syariah, syariah marketing termasuk digital marketing, serta teknologi on line untuk meningkatkan kualitas pendampingan; pelayanan prima baik on the counter maupun pelayanan prima berbasis digital; meningkatkan intensitas akses dan komunikasi melalui inklusi dan literasi; kerjasama dengan lembaga lainnya terutama lembaga keuangan syariah; inovasi produk dan layanan dengan mengedepankan berbasis teknologi. Pengembangan sumber daya manusia tersebut dapat dilakukan dengan cara pendidikan formal; pelatihan sistimatik; latihan formal atau training; pelatihan kompetensi dan mental; workshop; pengembangan karir; dan pengembangan diri.
PENGARUH PRODUK DOMESTIK BRUTO (PDB), INFLASI DAN KURS RUPIAH TERHADAP YIELD SUKUK NEGARA SR 009 PERIODE 2017-2020 Dwi Yusti Kamila; Ramadhani Irma Tripalupi; Eva Afifah
LIKUID: Jurnal Ekonomi Industri Halal Vol 1, No 2 (2021): LIKUID: Jurnal Ekonomi Industri Halal
Publisher : Prodi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.889 KB) | DOI: 10.15575/likuid.v1i2.14158

Abstract

The sale and purchase of Islamic bonds or sukuk products in the secondary market is more volatile, the profit which is the reference for investors in the secondary market is generally yield to maturity (YTM) or often called yield. According to Laily Fitriyah et al. in their research, the economic conditions in a country can be an important reference for investors' decisions in that country, this is in line with the theory pioneered by Rosel in 1963, namely the Arbitrage Pricing Theory that bond yields can be influenced by macroeconomic factors. Gross Domestic Product (GDP), inflation and the rupiah exchange rate are some branches of macroeconomics that can describe the economic condition of a country. This study uses the Vector Error Correction Model (VECM) data analysis method. The data processing tools used are Eviews9 and Microsoft Excel 2019 to support initial data processing. The VECM estimation results show that in the short term only the rupiah exchange rate variable has a significant negative effect on the yield of SR09, GDP has an insignificant negative effect and inflation has an insignificant positive effect on the yield of SR009. Meanwhile, in the long term, all independent variables have a significant negative effect on the yield of SR009.Keywords: GDP, Inflation, Rupiah Exchange, Yield.
Pengaruh Value Added Capital Employed, Value Added Human Capital, dan Structural Capital Value Added Terhadap Return On Assets (ROA) pada Bank Umum Syariah di Indonesia periode 2016-2020 Rena Vidia Hodijah; Iwan Setiawan; Ramadhani Irma Tripalupi
ILTIZAM Journal of Shariah Economics Research Vol. 7 No. 1 (2023): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

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Abstract

The purpose of this study is to determine and analyze the effect of 1)VACA to ROA 2) VAHU to ROA 3) STVA to ROA based on PSAK 19 on Islamic banks in Indonesia. The independent variables in this study are Value Added Capital Employed (VACA) (X1), Value Added Human Capital (VAHU) (X2), and and Structural Capital Value Added (STVA) (X3) and the dependent variable in this study is Return On Assets (ROA) (Y). The method in this study is a quantitative method and uses a descriptive approach. Conducted statistical tests including descriptive analysis, multiple linear analysis, classical assumption test, hypothesis testing consisting of T test and F test and determination analysis. The results in this study according to the T test or partial test stated that 1) VACA (X1) had a positive effect on ROA, 2) VAHU (X2) had a negative effect on ROA, 3) STVA (X3) had a negative effect on ROA. 4) based on the results of the analysis of the F test or simultaneous test, it is stated that VACA (X1), VAHU (X2), STVA (X3) have a positive effect on return on assets (ROA)
The Impact of Covid-19 Pandemic: Challenges and Opportunities of Syariah Financial Technology Ramadhani Irma Tripalupi; Prameshwara Anggahegari
International Journal of Nusantara Islam Vol 8, No 2 (2020): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v8i1.10207

Abstract

This paper aims to describe the challenges and opportunities of syariah financial technology (fintech) in Indonesia, due to the impact of covid-19 pandemic. Three things that become the focus of writing, include: syariah fintech; the impact of covid-19 pandemic on fintech; syariah fintech opportunities and challenges. This study uses a qualitative approach and descriptive method with documentation/text studies in the form of related data and literature studies. The conclusion of this research is: the growth of Syariah fintech assets at the end of 2019 increased by 2074.81% from the previous year. Although affected by the pandemic, the growth of fintech during this covid-19 pandemic remained relatively stable. Prominent opportunities and challenges for the Syariah fintech resulting from the impact of covid-19 pandemic, including increased use of fintech through online shopping platforms, payments and loans; accelerated digitalization of financial services; slowed economic activity; arose various risks; and decreased debtor/UMKM performance due to the impact of the pandemic.
SISTEM AKUNTANSI PADA SEKTOR USAHA INFORMAL Ramadhani Irma Tripalupi; Lina Yulianti
Gunung Djati Conference Series Vol. 42 (2024): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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Abstract

Penelitian ini membahas sistem akuntansi pada sektor usaha informal. Metode dan pendekatan yang digunakan adalah metode deskriptif analitis dan pendekatan kualitatif. Data yang dihimpun merupakan data primer dan sekunder melalui wawancara langsung secara terstruktur dan melalui kajian pustaka. Temuan penelitian menunjukkan bahwa sebanyak 70% pelaku usaha informal belum melakukan pencatatan akuntansi sesuai standar yang berlaku. Sebagian besar baru melakukan sistem akuntansi yang sangat sederhana, karena sistem akuntansi tersebut masih dianggap rumit bagi mereka. Catatan akuntansi yang sudah dipahami dan mampu dilakukan serta dibutuhkan sesuai situasi kondisi responden adalah: catatan arus kas, catatan persediaan dan laporan laba rugi. Hasil penelitian ini sebagian besar telah menjawab beberapa rekomendasi dari hasil penelitian-penelitian sebelumnya, meskipun masih ada satu rekomendasi yang belum terjawab sehingga menjadi keterbatasan dalam penelitian ini, yakni: belum tersedianya buku panduan pembukuan bagi sektor informal. Atas dasar hal tersebut, maka direkomendasikan agar diselenggarakannya sosialisasi mengenai pelatihan akuntansi bagi para pelaku usaha informal sesuai standar sehingga diharapkan akan ada pengenalan, pembiasaan, pengetahuan dan kegiatan akuntansi yang disesuaikan dengan situasi dan kondisi para pelaku usaha informal di lapangan.
ANALISIS PENERAPAN PSAK NO. 407 PADA PRODUK RAHN EMAS IMPLIKASINYA TERHADAP KUALITAS LAPORAN KEUANGAN, TRANSPARANSI DAN AKUNTABILITAS Anna Fauziyah Putri; Dudang Gojali; Ramadhani Irma Tripalupi
Gunung Djati Conference Series Vol. 56 (2025): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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Abstract

Penelitian ini fokus membahas penerapan PSAK 407 pada produk rahn emas di Pegadaian Syariah Padasuka serta implikasinya terhadap kualitas laporan keuangan, transparansi dan akuntabilitas. Penelitian menggunakan pendekatan kualitatif, sumber data primer melalui wawancara mendalam dan data sekunder, serta triangulasi untuk meningkatkan kehandalan dan validitas data. Hasil penelitian menunjukkan bahwa penerapan pengakuan, pengukuran, penyajian dan pengungkapan pada produk rahn emas sudah sepenuhnya sesuai dengan PSAK 407. Penerapan ini memberi implikasi positif kualitas laporan keuangan yang dapat dijelaskan relevansinya, terbanding, terferivikasi, tepat waktu, dan dapat dipahami. Memberi implikasi terhadap tranparansi karena laporan keuangan telah memberi informasi secara terbuka, teratur, mudah diakses dan aktual, salah satunya di situs web resmi pegadaian. Memberi implikasi terhadap akuntabilitas dibuktikan dengan adanya laporan keuangan sesuai standar yang berlaku yakni PSAK 407.
ANALISIS PENERAPAN PSAK 409 TENTANG AKUNTANSI ZAKAT, INFAK DAN SEDEKAH DALAM MENINGKATKAN TRANSPARANSI LAPORAN KEUANGAN Dini Meilani; Ramadhani Irma Tripalupi
Lobi Vol. 2 No. 2 (2025): LOBI: Jurnal Ekonomi, Manajemen, Bisnis Islam
Publisher : Laboratorium FEBI UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/lobi.v2i2.2202

Abstract

Penelitian ini bertujuan menganalisis penerapan PSAK (Pernyataan Standar Akuntansi Keuangan) 409 di BAZNAS Kabupaten Garut dalam meningkatkan trans­paransi laporan keuangan. Menggunakan pendekatan kualitatif studi kasus, data dikumpulkan melalui wawancara, observasi, dan dokumentasi laporan ke­uangan. Analisis dilakukan melalui reduksi, penyajian, dan penarikan kesim­pulan. Hasil menunjukkan bahwa BAZNAS telah menerapkan sebagian besar ke­tentuan PSAK 409, seperti pemisahan dana zakat, infak/sedekah, dan dana amil, serta penyusunan laporan posisi keuangan dan perubahan dana. Namun, pela­poran arus kas dana ZIS dan pengakuan zakat non-kas belum optimal. Kendala utama adalah terbatasnya SDM dan sistem informasi yang belum memadai. Penelitian ini berkontribusi dalam memperkuat akuntabilitas keuangan lembaga zakat daerah serta memberi masukan untuk perbaikan implementasi PSAK 409.
Implementation Of Statement Of Financial Accounting Standards (PSAK) 112 In The Financial Statements Of The Assyifa Waqf Agency In Subang District Ramadhani Irma Tripalupi; Iwan Setiawan; Gita Zakiah; Nurhasanah, Mia; Qheista Noor Fiddienillah
Risalah Iqtishadiyah Vol 3 No 1 (2024): January - June 2024
Publisher : Risalah Iqtisadiyah: Journal of Sharia Economics, Sharia Economics Study Program, STEI Ar Risalah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59107/ri.v3i1.64

Abstract

This study investigates the implementation of SFAS 112 in the financial statements of the Assyifa Waqf agency in Subang Regency. Using qualitative research methods, the study aims to accurately describe the agency's financial statements using primary and secondary data. The data collection techniques include literature study, documentation, interviews, and observation. The recognition of waqf assets based on nominal and fair values, and the presentation of financial statements, including statements of financial position, activities, cash flows, and changes in assets under management, are key areas of focus. It is noted that the full implementation of SFAS112 in the Assyifa Waqf Board, particularly in terms of recognition, measurement, presentation, and disclosure of financial statements, has not been achieved. The findings of this study could potentially have a significant impact on the field of Islamic economics and waqf practices, providing valuable insights for future research and practice.
Co-Authors Anna Fauziyah Putri Didah Durrotun Naafisah Dini Meilani Dwi Yusti Kamila Eva Afifah Gita Zakiah Gojali, Dudang Hana Aulia Islamiati iwan setiawan Iwan Setiawan iwan setiawan Lina Yulianti Lina Yulianti Nurhasanah, Mia Prameshwara Anggahegari Qheista Noor Fiddienillah Rena Vidia Hodijah Ridwan Hidayat Ripqi Umam Siti Atikah Oktaviani Sofah Listianti