Selfira Salsabilla
Department Of Accounting, Universitas Islam Indonesia, Yogyakarta

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Determinan Kinerja Bank Umum Syariah yang Diukur dengan Maqashid Syariah Index Marfuah Marfuah; Pasha Hilman Ismail; Selfira Salsabilla
Telaah Bisnis Vol 23, No 1 (2022): July 2022
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v23i1.244

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan nilai-nilai Islam, ukuran bank, dan usia bank terhadap kinerja bank umum syariah yang diukur dengan Indeks Maqashid Syariah. Berdasarkan metode purposive sampling, diperoleh sampel 9 bank umum syariah. Berdasarkan hasil pengujian hipotesis menyimpulkan bahwa (1) variabel nilai-nilai Islam memiliki pengaruh positif signifikan terhadap kinerja Bank Umum Syariah terutama untuk menegakkan keadilan. (2) variabel ukuran bank memiliki pengaruh positif signifikan terhadap mendidik individu. (3) variabel umur bank sebenarnya memiliki pengaruh negatif signifikan terhadap mendidik individu dan untuk kepentingan publik. Penelitian ini telah memberikan kontribusi kepada manajemen bank syariah yang perlu mempertahankan dan meningkatkan penerapan nilai-nilai Islam dalam kegiatan operasionalnya, misalnya dengan meningkatkan ekuitas dengan basis bagi untung dan menghindari riba dan laba yang adil untuk meningkatkan kinerjanya.
Peningkatan Kompetensi Guru SMK Melalui Pelatihan Komputer Perpajakan Berbasis Kasus Afuan Fajrian Putra; Selfira Salsabilla; Marfuah; Yestias Maharani; Chivalrind Ghanevi Ayuntari
Rahmatan Lil 'Alamin Journal of Community Services Volume 3 Issue 1, 2023
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol3.iss1.art1

Abstract

This service activity aims to improve the competence of accounting teachers in technical skills in the field of taxation. This is because SMK is a vocational education that is ready to provide skilled workers in their fields. In addition, the need for skilled labor in the field of taxation is currently a major need in the industrial world. The material taught in this training is in the form of a tax computer for filling out e-SPT PPh Article 21 and e-Faktur with a case approach. This training was attended by 39 people who are members of the Accounting Subject Teacher Conference (MGMP) throughout Yogyakarta. This activity is carried out for 2 (two) days. The first day is used for providing tax computer training, while the second day is used for exams which function to measure the level of understanding of the training participants. Based on the test results 39 people were declared competent or met certain qualifications so that it is hoped that the understanding and skills that have been obtained in this training can be taught back to students in their respective schools.