Articles
<![CDATA[Corporate Governance Evaluation of PT Bank A in Relation with Spin-Off Preparation Sharia Business Units ]]>
<![CDATA[Arief Nugroho]]>;
<![CDATA[Evony Silvino Violita]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023 ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31538/iijse.v6i3.3563
<![CDATA[The motivation for the research is due to Bank A prepared for a Spin-Off Sharia Business Unit to comply with the provisions of Law No 21 of 2008 relating to Islamic banking, there are several cases regarding corporate governance in Sharia banking, so Bank A has an obligation to make sure current practice of corporate governance is adequate enough to be benchmarked by Sharia Business Unit. The goal of the research is to evaluate the practice of corporate governance in PT Bank A in relation to the Spin-Off preparation Sharia Business Unit to comply with the provisions of Law No. 21 of 2008 relating to Islamic Banking. The evaluation has become important because Bank A has responsibilities to guide the corporate governance design of the Sharia Business Unit to be a separate entity using the current corporate governance practice of Bank A as a benchmark. Document analysis and a semi-structured face-to-face procedure interview were employed to achieve the purposes of the research. Data were taken from the Head of Corporate Secretary, Financial Controller, Sharia Planning and Strategic Head, and internal documents of PT Bank A. There are several aspects of Bank A to improve in order to have a better corporate governance foundation to guide the preparation process for establishing (spin-off) Sharia Business Units such as strengthening of systems, infrastructure, and public participation processes. This study adds to the knowledge body on the evaluation of corporate governance for conventional banking in order to spin off Sharia business units due to the obligation stated in the provisions of Law No. 21 of 2008 relating to Islamic Banking. The study also argued not only the regulation can be used as an indicator for evaluation but using the “beyond regulation” indicator will be beneficial to improve current corporate governance practices to become efficient and effective. This research is going to evaluate the corporate governance practice of PT Bank A using the General Guidelines for Governance of Indonesian Sharia Entities (Pedoman Umum Governansi Entitas Syariah Indonesia) (PUG-ESI) which the guideline is new in Indonesia. This research is going to give an overview of the current implementation of corporate governance and the steps that need to be taken to prepare for a spin-off in 2023 in terms of complying with corporate governance guidance. This research can be used as a good benchmark for the conventional banking industry which spin-offs Sharia Business Units in Indonesia.]]>
<![CDATA[Capturing the Potential Implementation of Islamic Financing with Supply Chain Finance Model Fisheries Sector in Belitung ]]>
<![CDATA[Reviandi Ramadhan]]>;
<![CDATA[Evony Silvino Violita]]>
<![CDATA[ Falah: Jurnal Ekonomi Syariah Vol. 9 No. 1 (2024): FEBRUARY ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jes.v9i1.31601
<![CDATA[This research aims to analyze the Islamic financing model with supply chain financing and its impact for the economic development, especially for fisheries households in Belitung region. This research uses a qualitative approach. The main object of this research was Bank Pembiayaan Rakyat Syariah and the fishery sector in Belitung. In addition, the distribution of the locations of fisheries households consists of 5 (Five) subdistrict namely: Tanjung Pandan, Membalong, Sijuk, Badau, and Selat Nasik. In this study, the research uses a basic framework of interview questions to 10 infromants from multi-channel financing business model study by Bank Indonesia (2023). The results of this study found that the supply chain financing model with Islamic financing contracts has the potential prospect to be applied by using the musharakah and wakalah bil ujrah contract of transactions for fisheries households in five subdistrict of Belitung region. The implication of this research to enhance the critical role of the Islamic financing model for fisheries households to increase the income of fisherman exchange rate in Belitung Regency]]>
<![CDATA[RELIGIOSITY AND ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) IN SUPPORTING COMMUNITY ENGAGEMENT DURING THE COVID-19 PANDEMIC: WORK FROM HOME (WFH) AND WORK FROM OFFICE (WFO) ]]>
<![CDATA[Octaffiani, Desprina]]>;
<![CDATA[Violita, Evony Silvino]]>
<![CDATA[ Journal of Environmental Science and Sustainable Development Vol. 5, No. 2 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Pandemic COVID-19 that is currently faced by all countries has changed the wheels of workers' lives in all sectors. Keeping work performance in good quality is needed to in improving company performance. One way that is considered important to maintain the performance of the workforce is by voluntary social support received from co-workers or what is called Organizational Citizenship Behaviour (OCB). This study examines the correlation o of job satisfaction and religiosity on OCB behaviour. Because while religious belief and the level of religiosity are an important part of a person's life, many studies have been conducted to test this., However, due to but the circumstances of the COVID-19 pandemic which divided workers into WFH and WFO, this has allowed organizations to make different regulations for organizational productivity. With the purposive sampling technique, the total number of respondents is 416 workers who live in Bogor, Depok, Tangerang, and Bekasi (Jakarta and West Java). Data were analysed using PLS-SEM (Partial Least Square-Structural Equation Model) with the software Smart PLS. This study does not prove the direct influence of religiosity on OCB’s employees. In addition, in the pandemic situation, which requires most of the employees to work with the Work from Home (WFH) system, it does not show a significant effect on the relationship of religiosity to OCB behaviour, while Work from Office (WFO) workers are proven to show more helping behaviour that influenced by the level of their religiosity. This research is expected to be an illustration of how important it is for increasing job satisfaction that will make the workers more aware and willing to take action to help co-workers during the COVID-19 pandemic.]]>
<![CDATA[Perancangan Sistem Pengendalian Manajemen Berdasarkan Four Levers of Control pada Start-up (Studi Kasus pada Start-up XYZ) ]]>
<![CDATA[Ibrahim, Maulana Malik]]>;
<![CDATA[Violita, Evony Silvino]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 1 (2023): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21009/10.21009/wahana.18.017
<![CDATA[Penelitian ini bertujuan untuk merancang sistem pengendalian manajemen (SPM) pada start-up dengan menggunakan kerangka Four Levers of Control (4LOC) Simons. SPM penting dalam pertumbuhan start-up karena menyediakan infrastruktur manajemen dan membantu pendiri atau CEO untuk memastikan bahwa tindakan karyawan konsisten dengan tujuan perusahaan. Penelitian ini menggunakan metode studi kasus kualitatif sehingga dapat dirancang SPM yang sesuai untuk start-up XYZ. Pengumpulan data dilakukan melalui wawancara semi terstruktur, observasi langsung, dan studi kepustakaan. Hasil penelitian menyoroti pentingnya memformalkan tujuan perusahaan dengan menetapkan visi, misi, dan nilai inti perusahaan (belief system) dan kode etik perusahaan (boundary system) di start-up XYZ. Selanjutnya untuk memonitor kinerja dan tujuan organisasi, start-up XYZ menggunakan Balanced Scorecard sebagai diagnostic control system.]]>
<![CDATA[Optimalization of Ministries Budget Efficiency by Implementation Of Benchmarking At Budget Baseline Review In Indonesia ]]>
<![CDATA[Nugroho, Adi]]>;
<![CDATA[Violita, Evony]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 1 (2024) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32486/aksi.v9i1.632
<![CDATA[The study aims to analyze the benchmarking application conducted at the stage of the baseline review on Output Detail (RO) in the Budgeting of the Ministry/Agency in the Directorate-General of Budget. The research was carried out by applying a qualitative method of case studies to capture phenomena in the stage of baseline review. Data is collected through interviews, observations, and document scrutiny. Data will be presented with the logic model in applying benchmarking concepts. Research results show that benchmarking can improve the efficiency of Office Services RO by adjusting the composition of RO based on the Ministry of Institutions that are the benchmark. This research is expected to provide an alternative to developing new mechanisms in reviewing Line Ministries’ budget baseline that can be applied to other ROs in budget planning documents. This research is limited to the source of documentation and sources from the units in charge of the planning and maintenance process.]]>
<![CDATA[Analisis Penerapan TELOS Feasibility Study Sebagai Kriteria Penilaian Kelayakan Investasi pada UMKM: Studi Kasus Inkubator Bisnis di Lampung ]]>
<![CDATA[Kolbiana, Aini]]>;
<![CDATA[Violita, Evony Silvino]]>
<![CDATA[ Jurnal Maksipreneur Vol 14 No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Proklamasi 45 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30588/jmp.v14i1.1666
<![CDATA[This study aims to provide investment feasibility assessment criteria that can be used to assess MSMEs so they can help increase opportunities to obtain investment. There are no specific regulations regarding investment eligibility criteria for MSMEs in Indonesia, so it’s difficult for various parties to carry out investment activities. The approach is taken through the dimensions of Technical, Economic, Legal, Operational, and Schedule Feasibility Studies (TELOS FS) which are usually used to analyze the feasibility of investing in projects. The object of this research is a business incubator that provides funding for MSMEs. This research used interviews, observation, and document analysis for investee and business incubators. The research results show that using TELOS dimension can be fully utilized with several adjustments. Another result is that TELOS FS can be used for SMEs. For micro businesses technical and operational aspects can be fully assessed, but for using comprehensive aspect assistance/incubation is required to apply TELOS FS as an assessment aspect. This research helps investors to map aspects to assess the feasibility of investing in MSMEs. This research was conducted using qualitative methods for in-depth exploration, but further research using quantitative methods with a larger sampling number is expected to support this research.]]>
<![CDATA[- Challanges in Implementing Activity-Based Costing in Family Businesses: A Case Study of CV PXB ]]>
<![CDATA[Lariza Putri Paramita]]>;
<![CDATA[Evony Silvino Violita]]>
<![CDATA[ E-Jurnal Akuntansi Vol 35 No 3 (2025) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study examines the challenges in implementing the Activity-Based Costing (ABC) method at CV PXB, a family-owned company operating in the balsa wood processing industry. As a medium to large-scale enterprise, CV PXB faces various obstacles in transitioning from the traditional costing method to the ABC method. The previously used traditional costing system was deemed inaccurate in allocating overhead costs, thus affecting pricing accuracy and profitability. Data used in this study includes primary data from semi-structured interviews with CV PXB’s management and secondary data from supporting documents. The findings indicate that the main challenges in adopting the ABC method include limited human resources, resistance to change, and the need for training and time investment. However, management’s awareness of ABC’s benefits provides a positive foundation for future implementation. This study aims to offer insights for other family-owned businesses seeking to adopt more modern costing methods. Keywords: activity-based costing; implementation challenges; family businesses]]>
<![CDATA[Competency-based curriculum in Shariah accounting study program in Indonesia ]]>
<![CDATA[Violita, Evony Silvino]]>;
<![CDATA[Siswantoro, Dodik]]>;
<![CDATA[Abdullah, Wasilah]]>;
<![CDATA[Nurhayati, Sri]]>
<![CDATA[ Jurnal Ekonomi & Keuangan Islam Volume 11 No. 2, July 2025 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Islam Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.20885/JEKI.vol11.iss2.art9
<![CDATA[Purpose – This study aimed to evaluate the curricula of the Study Program in Shariah Accounting in Indonesia. This research also proposes a particular curriculum for study programs on Shariah accounting in Indonesia.Methodology – The curricula are evaluated using a competency-based approach towards some study programs. For this purpose, this study conducts a comparative research method by comparing the expectations of the industry with the curricula of six (6) undergraduate study programs in Shariah account-ing. This step is followed by conducting several interviews with the head of the study programs as well as the practitioners to support the qualitative analysis.Findings – The research finds that existing curricula need some improvement to meet the expectations of the industry. Some new subjects offered for the proposed competency-based curriculum are related to risk management, management control systems, the digital economy, leadership, Islamic entrepreneurship, ethics and governance, data analytics, and personal financial planning.Implications – Study programs in developing curricula should consider the comprehensiveness of the curricula and balance the aspects of knowledge, skills, ethics, and governance. Discussion forums among study programs in Indonesia can produce a curriculum that can be used as a standard or benchmark for their own study programs.Originality – Evaluating the existing curricula of the Shariah accounting program in Indonesia has not yet been conducted or discussed in the literature more intensely. This study analyzed curricula based on competencies. Hence, it can align graduates’ competencies with the needs of the industry.]]>
<![CDATA[THE EFFECT OF SHARIA STOCK STATUS AND THE COMPANY'S NON-SHARIA DEBT RATIO ON ESG SCORE ]]>
<![CDATA[Raniri, Rumi]]>;
<![CDATA[Violita, Evony Silvino]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.20473/baki.v10i2.75338
<![CDATA[Daftar Efek Syariah (DES) does screening to create Indeks Saham Syariah Indonesia (ISSI). Following Sharia values, it is necessary to see whether it can also reflect better non-financial reports. This study examines whether the ESG performance of sharia-compliance companies is higher. Unlike previous studies, this study also tests whether non-sharia debt ratio (that also reflect sharia compiance) affects the ESG score instead of leverage. This study uses Ordinary Least Square (OLS) regression with fixed effect analysis to compare the ESG score among Indonesian companies. The results prove that, while non-sharia debt ratio affects ESG scores especially the environmental and social pillars, DES screening affects ESG scores especially the social pillar only. This finding enriches studies on ESG and sharia compliance. This study broadens the perspective of stakeholders in Indonesia who pay attention to maqashid sharia and provides implications for DES to integrate ESG dimensions in determining sharia-compliant companies.]]>
<![CDATA[Optimalization of Ministries Budget Efficiency by Implementation Of Benchmarking At Budget Baseline Review In Indonesia ]]>
<![CDATA[Nugroho, Adi]]>;
<![CDATA[Violita, Evony]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 1 (2024) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32486/aksi.v9i1.632
<![CDATA[The study aims to analyze the benchmarking application conducted at the stage of the baseline review on Output Detail (RO) in the Budgeting of the Ministry/Agency in the Directorate-General of Budget. The research was carried out by applying a qualitative method of case studies to capture phenomena in the stage of baseline review. Data is collected through interviews, observations, and document scrutiny. Data will be presented with the logic model in applying benchmarking concepts. Research results show that benchmarking can improve the efficiency of Office Services RO by adjusting the composition of RO based on the Ministry of Institutions that are the benchmark. This research is expected to provide an alternative to developing new mechanisms in reviewing Line Ministries’ budget baseline that can be applied to other ROs in budget planning documents. This research is limited to the source of documentation and sources from the units in charge of the planning and maintenance process.]]>
