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All Journal Journal of Economics, Business, & Accountancy Ventura AKSIOMA: Jurnal Program Studi Pendidikan Matematika Jurnal Kebidanan Dan Kesehatan Tradisional SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Pendidikan Matematika (Kudus) Owner : Riset dan Jurnal Akuntansi Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ MAJAMATH: Jurnal Matematika dan Pendidikan Matematika PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Delta: Jurnal Ilmiah Pendidikan Matematika Stilistika: Jurnal Pendidikan Bahasa dan Sastra Jurnal Kesehatan Masyarakat dan Lingkungan Hidup Imajiner: Jurnal Matematika dan Pendidikan Matematika Jurnal Investasi JP2M (Jurnal Pendidikan dan Pembelajaran Matematika) Jurnal Abdi Insani Indonesian Journal of Islamic Business and Economics (IJIBE) Edudikara: Jurnal Pendidikan dan Pembelajaran ABSIS : Mathematics Education Journal Profitabilitas International Journal of Science and Society (IJSOC) Educate: Journal of Community Service in Education Penamas: Journal of Community Service Jurnal Pendidikan Matematika Malikussaleh Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Jurnal Pengabdian Masyarakat Bangsa Soedirman Accounting, Auditing and Public Sector Journal Jurnal Ilmiah Pengabdian Masyarakat Bidang Kesehatan Jurnal Pendidikan Matematika Journal of Data Science Theory and Application Jurnal Kebidanan (JBd) Poltekkes Kemenkes Maluku Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi

Dewi Susilowati

Universitas Veteran Bangun Nusantara

Author-ID : 396561

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 54 Documents Claim Missing Document

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Title

ACCOUNTING PROCEDURE AND MANAGEMENT CASH WAQF IN INDONESIAN WAQF INSTITUTIONS Perdana, Laela Fitria; Susilowati, Dewi; Setyorini, Christina Tri
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): June 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This paper aims to explore the management and reporting of cash waqf in Indonesia Waqf Institutions. The methodology used in this study is qualitative descriptive research with case study approach to explain specifically about the management and reporting of cash Waqf. The results of this study indicate that the management of cash waqf in Dompet Dhuafa has fulfilled the waqf principle that adopted from the principle of BCPs corresponds to laws and regulations. On the contrary, at the Representative of Indonesian Waqf Board (BWI) in Banyumas Regency as the representative of waqf regulator, its management of waqf is not yet optimal. Dompet Dhuafa reports their waqf management in financial statement, while at Representative of Indonesian Waqf Board in Banyumas Regency did not report management of cash waqf.

PENGARUH KINERJA KEUANGAN DAN GAJI KARYAWAN TERHADAP PENGUMPULAN ZAKAT PADA BANK UMUM SYARIAH DI INDONESIA DENGAN DI MODERASI UMUR PERUSAHAAN Prayoga, Cepi Juniar; Susilowati, Dewi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 2 (2018): December 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to determine the effect of financial performance and employee salaries on the collection of zakat with the age of the company as a moderation variable with the object of research is Bank Syariah in Indonesia during 2013-2017. The method used in this research is quantitative method and the data used is secondary data. The sample used in this study is a sharia commercial bank that meets the specified criteria. The sampling technique using purposive sampling method. Data analysis used in this study is Multiple Regression Analysis and Moderate Regression Analysis (MRA). The results of this study indicate that financial performance and employee salaries have a significant effect on zakat collection. While the results of the Moderate Regression Analysis (MRA) show that the age of the company moderates the influence of financial performance on the collection of zakat and company age is not a moderating variable that can interact between employee salaries with the collection of sharia Islamic banks in Indonesia.

FENOMENA KUALITAS LAPORAN KEUANGAN PESANTREN BERDASAR PEDOMAN AKUNTANSI PESANTREN DAN PSAK NO 45 Solikhah, Solikhah; Sudibyo, Yudha Aryo; Susilowati, Dewi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019): June 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Islamic boarding schools are educational institutions that must be managed professionally. The phenomenon that occurs is that most non-profit organizations in Indonesia currently tend to emphasize the quality of programs and do not pay too much attention to the importance of financial management systems. This study aims to examine the quality phenomenon of Islamic boarding school financial reports based on pesantren accounting guidelines and PSAK No. 45.The method of this study is a pre-survey literature study in the form of confirmation of the availability of financial reports in Islamic boarding schools in several pesantren in Banyumas. This research proves that most of the reports presented by pesantren are financial reports that are only in the form of cash expenditure and cash receipts. Based on the results of studies of financial data and reports, it was found that most Islamic boarding schools had not applied PSAK No. 45 and the pesantren's accounting guidelines in preparing their financial statements. In conclusion, it is almost certain that there is no educational foundation that understands and uses PSAK No. 45. Accountability is therefore important because it will affect the legitimacy of boarding schools. Suggestions for further research are to do more in-depth research by looking at the phenomenon directly by emphasizing the importance of the knowledge and implementation of accounting in pesantren financial governance through accounting training in response to the phenomenon of ignorance of the quality of Islamic boarding school financial reports.

TRANSAKSI E-COMMERCE: ANALISIS SUDUT PANDANG AKAD WAKALAH DAN SALAM SERTA PSAK SYARIAH 103 Pekerti, Retno Dyah; Susilowati, Dewi; Herwiyanti, Eliada
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019): June 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

The online purchasing and selling transaction reviewed in Islamic perspective is the category of muamalah in the field of trade or business. The rise of online transactions often causes problems. Sellers and buyers in online transactions have not understood the terms and conditions in buying and selling so that often occurs gharar, and do not know how the contract should be done. This research is to explore and analyze akad salam and application of PSAK Syariah 103 for online transactions. This research uses qualitative method with case study research conducted in Tasikmalaya City by using in-depth interview technique. Informants in the study consisted of business people, consumers, ustadz jurists, Majelis Ulama Indonesia (MUI) Tasikmalaya City, and academics. The results showed that the rukun and terms of sale and purchase in the perspective of sharia only known in general. Akad salam and PSAK Syariah 103 not known by the seller or buyer. Accounting of Salam can be applied to any sale and purchase transactions with the provisions of the scheme and recording, recognition, measurement, and presentation must be in accordance with the rules in PSAK Syariah 103. This research can be a reference for academics and become input for regulators, businessmen and community.

DETECTION ANALYSIS ON FRAUDULENT FINANCIAL REPORTING USING FRAUD SCORE MODEL Irawan, Puput Ade; Susilowati, Dewi; Puspasari, Novita
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019): December 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to examine the elements of fraud in the fraud diamond theory. Fraud is proxied by seven variables consisting of three pressure elements namely financial target, financial stability, external pressure, two variables of opportunity element, namely effective monitoring and nature of industry, one variable from the rationalization element, namely change in auditor, one variable from capability element namely change in directors, which is hypothesized to affect financial statements fraud. This study uses earnings management to see the potential for fraudulent financial statements. Earning management is measured using the F-Score indicator. The research sample was selected using a purposive sampling method from 30 manufacturing companies and a research period of 5 years to obtain the number of sample units of 155 data which is listed on the Indonesia Stock Exchange (IDX) for the period of 2013 to 2017. The hypothesis testing used a multiple regression analysis model using SPSS 23. The results of the study indicate that financial targets and changes in auditor financial stability have a significant positive effect on fraudulent financial statements. While external pressure, effective monitoring, nature of industry, financial stability, change of directors, have no effect on financial statements fraud.

ANALISIS IMPLEMENTASI AUDIT PERBANKAN SYARIAH DI INDONESIA Lestari, Puja; Susilowati, Dewi; Wahyudin, Wahyudin
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020): June 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to analyze the suitability of audit practices in Islamic Banking with existing auditing standards in Indonesia. The unit of analysis in this study is the state-owned Sharia Commercial Bank, namely PT. Bank Syariah Mandiri and privately owned, namely PT. Bank Muamalat Indonesia Tbk. This research uses qualitative methods, using case studies. Data collection was obtained by conducting interviews and analyzing annual reports from 2015 to 2017. The results showed that the audit framework, audit scope, audit quality, audit charter, audit process, and reporting requirements conform to appropriate auditing standards in Indonesia. This study found facts related to sharia auditing in terms of qualified human resources in terms of knowledge of sharia auditing and principles.

Co-Authors Ahmad Rosyid Ajizah Ali Nuke Afandy Andhika Ayu Wulandari Andhika Ayu Wulandari Andhika Ayu Wulandari, Andhika Ayu Andriyani, Asti Anggoro, Veilla Arif Sapta Yuniarto Aris Susetyo Ashari, Muhammad Andri Ayu Anggraeni Sibarani Ayun Sriatmi Bambang Agus Pramuka Basuki, Vindra Fajar Christina Tri Setyorini Dewi, Diana Siska Djatmiko Hidajat Dyah Ayu Pramestisari Eko Suyono, Eko Eliada Herwiyanti Erika Laras Astutiningtyas Evani, Elsa Saphira Exacta, Annisa Prima Exata, Anisa Prima Farahsanti, Isna Febrianing, Brina Fitriyani, Fella Yunita Hadiprasetyo, Krisdianto Hartiyah, Sri Henik Istikhomah, Henik Herry Agus Susanto Indah Eka Afifah Irawan, Puput Ade Irianto, Bambang Setyo Budi Joko Sungkono Julialevi, Karina Odia Kanivia, Aan Kusumastati, Widyahayu Warmmeswara Lestari, Puja MA, Ratu Ayu Sri Wulandari Maharani, Sahda Hasannah Zain Martha Irene Kartasurya Muk'adzin, Rif'an Nendita Ayu Ketut Fatmawati Ngatma'in, Ngatma'in Nuha, Achmad Ulin Nurlaili, Helmi Nurzaytun, Hanifah Oman Rusmana Paneru, Dev Raj Para Mitta Purbosari Perdana, Laela Fitria Permata Ulfah, Permata Prafitasari, Ferrinda Pratama, Sekar Ayu Pramudya Prayoga, Cepi Juniar PUJI LESTARI Pujiyana Purnamasari, Widya Nurrahmah Puspasari, Novita putri, agnes anindya Rahayuningsih, Tanti Eisyah Retno Dyah Pekerti Rini Widianingsih, Rini Rizkia, Aisyah Putri Septo Pawelas Arso Setiyaningsih, Rini Sili Wijak Styawan Siti Maghfiroh Siti Yulaikah, Siti Solikhah Solikhah Sudibyo, Yudha Aryo Suliyanto Suliyanto Taufik Hidayat Tri Santoso Triwik Sri Mulati Utami, Hastin Tri Utami, Radha Alja Rizki Wahyudin Wahyudin Wijaya, Arief Kurnia Yusriyati Nur Farida

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