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TANGGUNG JAWAB, KEADILAN DAN KEBENARAN AKUNTANSI SYARIAH Susilowati, Lantip
An-Nisbah: Jurnal Ekonomi Syariah Vol 3, No 2 (2017): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.3.2.295-320

Abstract

Accountancy can form and be formed by environment where about theaccountancy developed. Accountancy expanding in this time is nothing fromcapitalism ideology. Capitalism born from rational values, liberalism values,and materialism values with understanding assuming society prosperity willonly be obtainable production is well delivered to ever y individual giving infinitefacility for resources management in reaching target. While Islam as alternativeideology needed as comparator expected can fulfill accountancy society demandwhich own is responsibility, justice and justification value. Accountancy conceptconsist of  financial statement target, postulate, theoretical concept,  accountancytechnique and  principle influenced by capitalist ideology with rational value,freedom, and assess items. Responsibility, Justice and justification expectedmay not be separated from having shariate accountancy based on tauwheedAkuntansi dapat membentuk dan dibentuk oleh lingkungan di mana akuntansi dikembangkan. Akuntansi berkembang saat ini adalah apa-apa dari ideologi kapitalisme. Kapitalisme lahir dari nilai-nilai rasional, nilainilai liberalisme, dan nilai-nilai materialisme dengan pemahaman asumsi kesejahteraan masyarakat hanya akan produksi diperoleh baik dikirim ke setiap pemberian fasilitas terbatas individu untuk pengelolaan sumberdaya dalam mencapai sasaran. Sementara Islam sebagai ideologi alternatif diperlukan sebagai pembanding diharapkan dapat memenuhi kebutuhanmasyarakat akuntansi yang memiliki tang gung jawab, keadilan dan justifikasinilai. Konsep Akuntansi terdiri dari sasaran keuangan pernyataan, postulat,konsep teoritis, teknik akuntansi dan prinsip dipengaruhi oleh ideologikapitalis dengan nilai rasional, kebebasan, dan menilai item. Tanggung Jawab,Keadilan dan justifikasi diharapkan tidak dapat dipisahkan dari memilikishariate akuntansi berdasarkan tawhid.
MENSYARIAHKAN AKUNTANSI KONVENSIONAL Susilowati, Lantip
An-Nisbah: Jurnal Ekonomi Syariah Vol 4, No 1 (2017): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.202-219

Abstract

Abstract:  Structure of accounting theory describes the composition, the overall hierarchy of fnancial accounting concepts. Structure of accounting theory is infuenced by the economMic system, social ideology embraced by the community. The structure of the conventional accounting theory was born of American society by the capitalist economic system with a range of properties and social systems such as democracy, liberalism, secularism competition, scientifc and other characteristics that are different from the concept of Islamic theory that laid the foundation of Islam on the basis of moral and material aspects of life and build economic strength in ethical values    and moral and spiritual dimensions. Conventional accounting theory concepts that exist today can be used as a basis for adopting the syari’a accounting. The role of Muslim intellectuals in the Islamization of conventional accounting is pretty cut that does not comply with Islamic Shari’a and the need to add additional emphasis to the purpose of sharia (maqasid as-sharia). The Holy Qur’an says that truth is only from Allah (al haqqu min robbikum). If conventional accounting born of natural law and syari’a accounting inspired by the Qur’an, they are able to co-exist in the birth of the concept of human welfare and the whole of nature.  Accounting trends emerging lately proving similarity with conventional accounting direction that syari’a accounting methods made     possible the adoption and modifcation. Accounting with syari’a values    will be able to make a signifcant contribution to the advancement of the accounting world. Islam as rahmatan li al-alamiin should also be providing accounting concepts that are benefcial for the entire universe.Keyword: accounting, conventional, syariah
KUALITAS PELAYANAN, HARGA DAN FASILITAS RUMAH KOS DI DESA PLOSOKANDANG DALAM MEMBERIKAN KEPUASAN KEPADA PENGHUNINYA susilowati, lantip
An-Nisbah: Jurnal Ekonomi Syariah Vol 7 No 2 (2020): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.v7i02.3605

Abstract

Motivation of this research is the increasing number of boarding houses spread in Plosokandang Village with quality service and competitive prices. The purpose of this research are to find out the quality of service, price and facilities significantly influence the satisfaction of boarding residents in Plosokandang Village. This research uses a quantitative approach to the type of associative research then analyzed using multiple linear regression test. The results of the study show that Quality of service, price and facilities together provide a significant positive effect on the satisfaction of boarding houses in Plosokandang Village.
Pengaruh Gender, Etika Profesi, IQ, EQ, SQ terhadap Persepsi Mahasiswa tentang Akuntansi Kreatif Rani Yusiana Lamudi; Lantip Susilowati
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 5 No. 1 (2022): Jurnal Akuntansi dan Keuangan Syariah : Aliansi
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v5i1.225

Abstract

Praktik akuntansi kreatif (creative accounting) dilakukan sebagai salah satu usaha untuk mempertahankan perusahaan dalam persaingan pasar. Beberapa peneliti beranggapan akuntansi kreatif tindakan tidak layak dilakukan, sebab telah mengendalikan informasi keuangan. Meskipun begitu banyak yang memandang praktik creative accounting diperbolehkan selama tidak menyalahi kaidah akuntansi. Penelitian ini bertujuan mengetahui pandangan mahasiswa akuntansi tentang tindakan akuntansi kreatif ditinjau dari pengaruh gender, pengetahuan etika profesi, IQ, EQ, dan SQ. Teknik analisis data menggunakan analisis regresi berganda. Hasil riset menunjukkan variabel gender, etika profesi, dan IQ berpengaruh terhadap pandangan mahasiswa tentang tindakan akuntansi kreatif, sedangkan variabel EQ dan SQ tidak memiliki pengaruh. Secara simultan semua variabel berpengaruh terhadap pandangan mahasiswa tentang tindakan akuntansi kreatif.
Komparasi Kinerja Keuangan Sebelum dan Selama Pandemi Covid-19 Pada Bank Syariah Indonesia Leyli Reskatya; Lantip Susilowati
Jurnal At-Tamwil: Kajian Ekonomi Syariah Vol. 4 No. 1 (2022): Jurnal At Tamwil, Maret 2022
Publisher : Institut Agama Islam Tribakti Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/at.v4i1.1468

Abstract

The banking world has indirectly affected the economy of a country. In Indonesia alone, there are many Islamic bank financial institutions operating. The Financial Services Authorization has released banking statistical data until January 2021 there were 14 BUS,20 UUS and 163 BPRS. So far, Sharia banking has been a hot and sustainable topic for banking activist and education. Expecially, with the transformation of policies that have been determined by the financial directors and the covid-19 pandemic, further adding topic the attractiviness of the topic for further study. The Covid-19 pandemic is expected to enterIndonesia starting March.2,.2020. The impact of the Coved-19 pandemic is unusual.Therefore, the purpose of this is to compare the financial performance of Indonesian Islamic banks before the coved-19 outbreak with when the covid-19 outbreak was declared a pandemic. The population used in this study are the three Islamic banks (BRI SyariahBank, BNI Syariah Bank, and Mandiri Syariah Bank) which have been merged in February 2021 into Bank Syariah Indonesia with monthly financial statement samples from the threeIslamic banks in the period 2019 and 2020. The research method used is comparativedescriptive analysis. The results indicate that BSI's financial.performance based on the analysis of DER, cash ratio, and ROA has increased, but based on RTO has decreased. Thus BSI must further improve its RTO performance even better.Keywords: financial performance; Covid-19 pandemic; Indonesian Islamic BankAbstrakDunia perbankan secara tidak langsung telah mempengaruhi roda perekonomian sebuah Negara. Di Indonesia sendiri telah banyak lembaga keuangan bank syariah yang beroperasi. Otorisasi Jasa Keuangan telah merilis data statistik perbankan hingga Januari 2021 terdapat 14 BUS, 20 UUS dan 163 BPRS. Sejauh ini, bank syariah senantiasa dijadikan topik yang menggiurkan dan berkelanjutan bai para aktivis perbankan sekaligus dunia pendidikan. Terlebih dengan adanya transformasi kebijakan yang telah ditentukan oleh Direksi keuangan dan pandemi covid-19 semakin menambah daya tarik topik bahasan untuk dikaji lebih lanjut. Pandemi Covid-19 diperkirakan masuk di Indonesia mulai tanggal 02 Maret 2020. Pandemi covid-19 dirasa tidak biasa. Maka dari itu, tujuan dari penelitian ini untuk melihat komparasi kinerja keuangan Bank Syariah Indonesia sebelum adanyapandemi Covid-19 dengan ketika wabah covid-19 dinyatakan sebagai pandemi. Populasiyang pakai dalam penelitian ini yaitu ketiga Bank Syariah (Bank BRI Syariah, Bank BNISyariah, dan Bank Syariah Mandiri) yang telah dimerger pada Februari 2021 menjadi Bank Syariah Indonesia dengan sampel laporan keuangan bulanan dari ketiga Bank Syariah tersebut periode 2019 dan 2020. Metode penelitian yang digunakan ialah analisis deskriptifkomparatif. Hasil Penelitian mengindikasikan bahwa kinerja keuagan BSI bedasarkan analisis DER, cash ratio, dan ROA mengalami peningkatan, namun berdasarkan RTO mengalami penurunan. Dengan demikian BSI harus lebih meningkatkan kinerja RTO nya lebih baik lagi.Kata Kunci: Kinerja keuangan; Pandemi covid-19; Bank Syariah Indonesia.
Pengaruh Pendapatan Asli Desa dan Alokasi Dana Desa Terhadap Kemandirian Keuangan Desa di Kabupaten Trenggalek Desi Nuryatul Safitri; Lantip Susilowati
Al-Buhuts Vol. 18 No. 1 (2022): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v18i1.2610

Abstract

This study aims to examine village original income and allocation of village funds as factors affecting village financial independence in Trenggalek Regency. The research approach used is a quantitative approach. The data used is secondary data in the form of aAPBDes realization report of the Trenggalek Regency for the 2020 period. The data was obtained from the Trenggalek Regency Community and Village Empowerment Service. The population in this study amounted to 152 villages covering all villages located in Trenggalek Regency. From the total population, a saturated sample is taken (total sampling) with the aim that the information obtained is accurate. Some of the data obtained by the researcher contains extreme data that must be removed (outliers), so that the total sample used is 127 samples. Testing data using the IBM SPSS Statistic 25 program. This study obtained the following results: 1) Village original income (PADes) affects village financial independence positively and significantly, 2) Village fund allocation (ADD) affects village financial independence negatively and significantly, 3) Simultaneously allocation of funds village (ADD) and village original income (PADes) significantly affect village financial independence.
FACTORS OF INFLUENCE OF CAREER SELECTION OF ACCOUNTING STUDENTS AS PUBLIC ACCOUNTANTS IN SHARIA ACCOUNTING DEPARTMENT FACULTY OF ISLAMIC ECONOMIC AND BUSINESS, STATE ISLAMIC INSTITUT TULUNGAGUNG LANTIP SUSILOWATI BINTI SUWADJI
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 1 No 02 (2020): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.174 KB) | DOI: 10.21274/balance.v1i02.3586

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Based on the description from the Ministry of Research and Technology, accounting department is ranked the second most chosen 2017 SBMPTN exam participants after management majors. This happens because the notion of bright future prospects is still inherent in students majoring in accounting. A career in accounting is arguably the dream of many people. Besides having promising prospects, career advancement can be guaranteed. Plus, employment opportunities for the accounting field are very broad and wide open, one of which is as a public accountant who has a broad scope of work. This research uses quantitative approaches with types of descriptive research. The data was collected through a questionnaire method with a purposive sampling technique. The amount of sample used in this study was 130 respondents. Where the responses are students of semester 5 and 7 of Sharia accounting department of the State Islamic Institute Tulungagung. Furthermore, the questionnaire data that has been obtained is subsequently analyzed with multiple linear regression with provisions that have fulfilled the validity test, reliability test and classic assumption Test, then analyzed by T-Test and F-Test. The results of this study indicate that: Professional training and social values results positively and significantly in the career selection of accounting students for public accountants; Professional recognitionand work environment research does not influence this factor does not influence accounting students in choosing a career as a public accountant; Social values ​​are considered as the most dominant factor influencing accounting students in career selection as a public accountant.
OPTIMIZATION OF CASH FLOW MANAGEMENT DURING THE COVID-19 PANDEMIC IN THE HOME INDUSTRY OF THE FOOD AND CATERING BUSSINES IN TULUNGAGUNG REGENCY MARLILA NUR'AINI; LANTIP SUSILOWATI
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 01 (2021): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.133 KB) | DOI: 10.21274/balance.v2i01.4657

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Covid-19 Pandemic that hit Indonesia had an impact on the national economy.. The purpose of this research is to find out how home industry efforts to manage its finances in order to maintain cash flow stability so that the company can survive and thrive amid the Covid-19 pandemic. The focus of the research was on the home industry and catering bussines in Tulungagung by taking four objects as sample, they are Home Industry dry food “SUIIP”, Home Industry wet food “Nisel Gallery”, catering bussines “Awaliyah Catering”, and Home Industry “Atastyfood Tulungagung”. The method used in this research is descriptive qualitative with data collection using interview techniques, observation, and documentation. Meanwhile, the analysis technique uses an inter-incentive approach. The results of this study show that the Covid-19 pandemic has had quite an impact on the home food industry and catering bussines in Tulungagung regency. Bussines management is carried out by maintaining the circulation of capita turnover, actively inovating products, and expanding market share with online media. With these efforts, the home industry of the food and catering bussines in Tulungagung regency can maintain productivity and maintain a stable cash flow.
Dampak Promosi Experiential Marketing dalam Meningkatkan Volume Penjualan pada Usaha Mikro Kecil dan Menengah Bgs Feed Produsen Konsentrat Kambing dan Sapi di Kecamatan Panggul Kabupaten Trenggalek Sofia Noor Kholida; Lantip Susilowati
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.4626

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Perkembangan teknologi yang semakin pesat dan persaingan yang ketat membuat pelaku usaha harus lebih meningkatkan kreatifitas dalam menghadapinya. Ada banyak bentuk strategi pemasaran yang dapat digunakan pada jenis usaha, tetapi hasil yang didapatkan pada usaha penjualan kosentrat kambing dan sapi BGS FEED ini masih belum sesuai dengan harapan pelaku usaha. Untuk itu, pelaku usaha mencoba untuk menggunakan konsep experiential marketing pada usahanya. Strategi pemasaran berupa experiential marketing menjadi harapan bagi pelaku usaha untuk meningkatkan volume penjualan dari usahanya. Experiental marketing cukup banyak diterapkan pada bentuk jenis usaha sebagai strategi pemasaran yang efektif dan relevan termasuk pada usaha mikro kecil dan menengah. Tujuan penelitian ini adalah untuk meneliti dampak dari penerapan strategi pemasaran bentuk experiential marketing sebagai bentuk promosi dalam peningkatan volume penjualan pada usaha BGS FEED produsen konsentrat kambing dan sapi di Kecamatan Panggul Kabupaten Trenggalek. Metode penelitian yang digunakan adalah metode pendekatan kuantitatif dengan jenis penelitian asosiatif. Sumber data adalah data primer dan sekunder untuk pendukung. Metode pengumpulan data dengan menyebar kuesionar pada konsumen dan menggunakan laporan keuangan. Hasil penelitian menunjukkan bahwa experiential marketing sebagai bentuk promosi tidak memberikan dampak yang signifikan terhadap volume penjualan BGS FEED konsentrat kambing dan sapi di Kecamatan Panggul Kabupaten Trenggalek. Artinya adanya kenaikan atau penurunan experiential marketing tidak akan memberikan dampak yang berarti pada volume penjualan. Hal ini disebabkan karena masih banyaknya konsumen yang merasa kurang puas akan pelayanan yang diberikan dan kualitas produk ataupun harga yang ditawarkan oleh pelaku usaha BGS FEED konsentrat kambing dan sapi di Kecamatan Panggul Kabupaten Trenggalek. Untuk itu BGS FEED perlu terus melakukan inovasi dalam usaha peningkatan kualitas produk dengan tetap memperhatikan harga yang kompetitif.
IMPLEMENTASI KUALITAS LAYANAN DAN PERSEPSI KONSUMEN TENTANG KUALITAS PRODUK TERHADAP KEPUASAN KONSUMEN PADA DEALER WULING TULUNGAGUNG Moh Irbash Dzikrulloh; Lantip Susilowati
Istithmar: Jurnal Studi Ekonomi Syariah Vol. 5 No. 1 (2021): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/istithmar.v5i1.19

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Service quality in an economic aspect is very important and a challenge for every company. This study aims to determine the extent of the implementation of service quality and consumer perceptions and satisfaction regarding product quality at Wuling Tulungagung Dealer.The method in this study used a qualitative design with data collection methods through interviews and data analysis using content analysis. The findings in this study indicate that the implementation of service quality and consumer perceptions of product quality on customer satisfaction at Dialer Wuling Tulungagung has fulfilled the pillars of success. Its implementation is to provide quality service that has an impact on good consumer perceptions and consumer satisfaction accompanied by quality Dialer Wuling Tulungagung products.