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Pengaruh Etos Kerja Islam, Biaya Produksi Dan Pendidikan Terhadap Kesejahteraan Petani Di Desa Wonodadi, Kabupaten Blitar Ahmada, Muhamad Agus Alfiyan Nur; Susilowati, Lantip
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i1.25275

Pada umumnya, pendapatan petani di Desa Wonodadi jika dirinci per bulan masih dibawah Upah Minimum Kabupaten (UMK) Kabupaten Blitar yang sebesar Rp2.330.000/bulan. Sehingga menunjukkan kondisi ekonomi petani yang belum stabil dan kesejahteraan yang belum sepenuhnya dicapai. Penelitian ini bertujuan (1) Untuk menguji pengaruh simultan Etos Kerja Islam, Biaya Produksi dan Pendidikan terhadap kesejahteraan petani di Desa Wonodadi. (2) Untuk menguji pengaruh parsial Etos Kerja Islam terhadap kesejahteraan petani di Desa Wonodadi. (3) Untuk menguji pengaruh parsial Biaya Produksi terhadap kesejahteraan petani di Desa Wonodadi. (4) Untuk menguji pengaruh parsial Pendidikan terhadap kesejahteraan petani di Desa Wonodadi. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer. Pengumpulan data menggunakan kuesioner secara langsung. Pengambilan sampel menggunakan teknik proporsional random sampling dengan jumlah sampel sebanyak 100 responden. Pengukuran dalam penelitian ini menggunakan skala likert. Metode analisis data yang digunakan adalah analisis regresi linear berganda untuk membuktikan hipotesis penelitian. Hasil penelitian ini menunjukkan bahwa (1) etos kerja Islam, biaya produksi dan pendidikan berpengaruh signifikan secara simultan terhadap kesejahteraan petani di Desa Wonodadi. (2) Etos kerja Islam berpengaruh positif dan signifikan secara parsial terhadap kesejahteraan petani di Desa Wonodadi. (3) Biaya produksi berpengaruh positif dan signifikan secara parsial terhadap kesejahteraan petani di Desa Wonodadi. (4) Pendidikan berpengaruh positif dan signifikan secara parsial terhadap kesejahteraan petani di Desa Wonodadi. Petani harus menerapkan nilai-nilai kerja keras, disiplin, dan tanggung jawab dalam menjalankan aktivitas pertanian. Dengan mempraktikkan prinsip-prinsip ini, efisiensi kerja, produktivitas lahan, dan kesejahteraan akan meningkat.

Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Kemandirian Daerah Di Kabupaten/Kota Se-Provinsi Jawa Timur Tahun 2018-2023 Khasanah, Putri Choirul; Susilowati, Lantip
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i2.1338

This research examines the influence of regional taxes and regional levies on regional independence in districts/cities throughout East Java Province in 2018-2023. The background to this research is that the implementation of regional autonomy has not been maximized, which is reflected in the low ratio of regional financial independence. Increasing Original Regional Income (PAD), especially from regional taxes and regional levies, is considered a factor that can increase regional independence. This research aims to analyze the influence of regional taxes and regional levies simultaneously or partially on regional independence. Using quantitative methods with an explanatory research approach, this research uses secondary data from the DJPK in the form of the realization of the 2018-2023 APBD. The analysis technique used is panel data regression with E-Views12 software. The research sample consisted of 228 observations using saturation sampling technique. The research results show that simultaneously, regional taxes and regional levies have a significant positive effect on regional independence. Partially, regional taxes have a significant positive effect on regional independence, while regional levies do not have a significant influence.

Peran Sosial Finance Baitul Maal Wat Tamwil (BMT) dalam Menumbuhkan Keuangan Inklusif Studi pada BMT di Tulungagung dan Blitar Susilowati, Lantip
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 7 No. 1 (2020)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v7i1.2944

Baitul Maal wat Tamwil has two directions, namely managing business and social affairs. The basic problem for BMT is that the management of social funds in BMT has not been maximized. This is indicated by the distribution of charity social funds. Based on these problems, this paper intends to explore how the implementation and role of BMT social finance in growing financial inclusion?. The method used is a qualitative type and descriptive approach. The results of this paper are first, the implementation of social finance are source of fund’s social finance management and distribution. Source of fund’s social finance are in the form of zakat, infaq, social funds, and distribution of social finance are social assistance, scholarship and qardul hasan financing. Second, the role of Baitul Maal wat Tamwil Pahlawan Tulungagung's social finance role in fostering financial inclusion, among others in the form of Qardh al-Hasan financing and other direct assistance. Direct assistance has no impact on savings opportunities. The role of social finance in growing financial inclusion in the BMT Podo Joyo Blitar includes, among others, the financing of Qardh al-Hasan and assistance for orphans in the form of savings accounts as well as from assistance for widows.

Penerapan Akuntansi Lingkungan dalam Pengolahan Limbah sebagai Bentuk Pertanggungjawaban Sosial pada Instalasi Pengelolaan Lumpur Tinja Kabupaten Tulungagung Husna, Sabrina Vellanie Asniatul; Susilowati, Lantip
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 5: Juli 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i5.10843

Penelitian ini dilatarbelakangi oleh keberadaan Instalasi Pengelolaan Lumpur Tinja (IPLT), sebuah organisasi pemerintah yang bergerak di bidang sanitasi dan pengolahan limbah. Peneliti tertarik untuk mengkaji penerapan akuntansi lingkungan pada kegiatan IPLT serta kesesuaiannya dengan Standar Akuntansi, khususnya terkait biaya lingkungan dan tanggung jawab sosial kepada masyarakat. Hal ini penting karena masih jarang penelitian yang membahas akuntansi lingkungan dalam konteks organisasi pemerintah yang berfokus langsung pada pengolahan limbah. Penelitian ini bertujuan untuk menganalisis praktik akuntansi lingkungan yang diterapkan IPLT Tulungagung, mengevaluasi kesesuaiannya dengan PSAK No. 33 Tahun 2011, serta mengidentifikasi bentuk tanggung jawab sosial yang diberikan kepada masyarakat sekitar. Pendekatan yang digunakan adalah kualitatif dengan metode deskriptif, melalui teknik pengumpulan data seperti observasi, wawancara, dan dokumentasi. Analisis data dilakukan melalui reduksi data, penyajian data, penarikan kesimpulan, verifikasi, dan triangulasi. Hasil penelitian menunjukkan bahwa akuntansi lingkungan yang diterapkan IPLT sudah sesuai dengan PSAK 33 dalam hal pengakuan dan pengukuran biaya lingkungan. Namun, penyajian dalam laporan keuangan belum sepenuhnya sesuai. Sementara itu, tanggung jawab sosial terhadap masyarakat sudah dijalankan dengan baik.

Pengaruh Perencanaan Pajak, Penghindaran Pajak, dan Prudence Accounting terhadap Nilai Perusahaan pada Perusahaan Asuransi Palupi, Amalia; Susilowati, Lantip
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i3.1397

This study aims to: (1) examine the simultaneous significant effect of tax planning, tax avoidance, and prudence accounting on the value of insurance companies; (2) analyze the partial significant effect of tax planning on the value of insurance companies; (3) assess the partial significant effect of tax avoidance on the value of insurance companies; and (4) investigate the partial significant effect of prudence accounting on the value of insurance companies. This research employs a quantitative approach with an associative research design. The sample is selected using a purposive sampling technique. Secondary data is obtained from the official website of the Indonesia Stock Exchange (IDX). The study utilizes panel data regression analysis, conducted using EViews 12 software. The findings indicate that: (1) tax planning, tax avoidance, and prudence accounting collectively have a significant positive effect on the value of insurance companies; (2) tax planning, when examined individually, does not have a significant effect on the value of insurance companies; (3) tax avoidance, when considered separately, has a significant positive effect on the value of insurance companies; and (4) prudence accounting, when analyzed in isolation, has a significant negative effect on the value of insurance companies.

A TREATMENT OF NATURA AND/OR ENJOYMENT AFTER THE IMPLEMENTATION OF THE HPP LAW BASED ON PMK NO. 66 OF 2023 BINTI SUWADJI, LANTIP SUSILOWATI; Faizah, Siti Nur
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i1.9965

This research is motivated by the adjustment of the Law by the government and the Ministry of Finance in an effort to increase state revenue. This was realized by the issuance of the Harmonization of Tax Regulations Law (HPP Law). Based on several provisions contained in the Harmonization of Tax Regulations, there is one interesting point, namely the allowance of costs for natura and/or enjoyment that have been issued by the employer as a deduction from gross income according to the fiscal. This research uses a qualitative approach with descriptive research type. The data sources used in this research are primary and secondary data with data collection techniques through observation, documentation, and interviews with KPP Pratama Jombang staff and taxpayers. The results showed that 1) The treatment of natura and/or enjoyment after the implementation of the HPP Law applies the principle of deductible expense for the employer and the principle of taxable income for the recipient. 2) The treatment of natura and/or enjoyment after the existence of PMK NO. 66 of 2023 is deducted by the employer in accordance with the restrictions that have been mentioned. 3) The existence of PMK No. 66 of 2023 has a positive impact on companies because it provides efficiency in terms of tax payments because it can reduce the company’s gross income so that the company’s underpaid tax is low. Meanwhile, the positive impact that can be felt by KPP Pratama Jombang is the increased revenue and has reached the target sourced from Income Tax 21

A TREATMENT OF NATURA AND/OR ENJOYMENT AFTER THE IMPLEMENTATION OF THE HPP LAW BASED ON PMK NO. 66 OF 2023 BINTI SUWADJI, LANTIP SUSILOWATI; Faizah, Siti Nur
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i1.9965

This research is motivated by the adjustment of the Law by the government and the Ministry of Finance in an effort to increase state revenue. This was realized by the issuance of the Harmonization of Tax Regulations Law (HPP Law). Based on several provisions contained in the Harmonization of Tax Regulations, there is one interesting point, namely the allowance of costs for natura and/or enjoyment that have been issued by the employer as a deduction from gross income according to the fiscal. This research uses a qualitative approach with descriptive research type. The data sources used in this research are primary and secondary data with data collection techniques through observation, documentation, and interviews with KPP Pratama Jombang staff and taxpayers. The results showed that 1) The treatment of natura and/or enjoyment after the implementation of the HPP Law applies the principle of deductible expense for the employer and the principle of taxable income for the recipient. 2) The treatment of natura and/or enjoyment after the existence of PMK NO. 66 of 2023 is deducted by the employer in accordance with the restrictions that have been mentioned. 3) The existence of PMK No. 66 of 2023 has a positive impact on companies because it provides efficiency in terms of tax payments because it can reduce the company’s gross income so that the company’s underpaid tax is low. Meanwhile, the positive impact that can be felt by KPP Pratama Jombang is the increased revenue and has reached the target sourced from Income Tax 21

Komparasi Kinerja Keuangan Sebelum dan Selama Pandemi Covid-19 Pada Bank Syariah Indonesia Reskatya, Leyli; Susilowati, Lantip
Jurnal At-Tamwil: Kajian Ekonomi Syariah Vol. 4 No. 1 (2022): Jurnal At Tamwil, Maret 2022
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/at-tamwil.v4i1.2511

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 Harga Labelisasi Halal Citra Merek dan Celebrity Endorser Terhadap Kepuasan Konsumen Pada Produk Kosmetik Hanasui Trisnawati, Lina; Susilowati, Lantip
Jurnal Sosial Teknologi Vol. 5 No. 4 (2025): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v5i4.32086

Penelitian ini bertujuan untuk menganalisis pengaruh harga, labelisasi halal, citra merek, dan celebrity endorser terhadap kepuasan konsumen pada produk kosmetik Hanasui. Metode yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian asosiatif. Pengumpulan data dilakukan melalui teknik purposive sampling, dengan sampel yang terdiri dari 385 responden di Kabupaten Tulungagung yang mengisi kuesioner. Teknik analisis data yang digunakan meliputi uji validitas, uji reliabilitas, uji regresi linier berganda, uji F, uji t, serta uji koefisien determinasi. Hasil penelitian menunjukkan bahwa harga, labelisasi halal, citra merek, dan celebrity endorser secara simultan berpengaruh positif dan signifikan terhadap kepuasan konsumen. Secara parsial, variabel-variabel ini juga berpengaruh positif dan signifikan terhadap kepuasan konsumen, dengan harga dan labelisasi halal menunjukkan pengaruh terbesar, diikuti oleh citra merek dan celebrity endorser. Implikasi dari penelitian ini adalah bahwa perusahaan perlu memperhatikan strategi harga yang bersaing, labelisasi halal yang jelas, citra merek yang kuat, dan pemilihan celebrity endorser yang tepat untuk meningkatkan kepuasan konsumen dan membangun loyalitas konsumen dalam jangka panjang.

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

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

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.

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