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All Journal IQTISHODUNA EL-MUHASABA El Dinar Jurnal Akuntansi Multiparadigma I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Ekonomi Syariah Teori dan Terapan KARSA: Jurnal Sosial dan Budaya Keislaman (Journal of Social and Islamic Culture) Jurnal Ilmiah Ekonomi Islam Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) AFRE Accounting Financial Review Jurnal AKSI (Akuntansi dan Sistem Informasi) JURNAL AKUNIDA Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Iqtishoduna: Jurnal Ekonomi Islam PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Ulumuna: Jurnal Studi Keislaman BISEI: Jurnal Bisnis dan Ekonomi Islam Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Riset Akuntansi Politala Global Financial Accounting Journal Jurnal E-Bis: Ekonomi Bisnis Review of Islamic Economics and Finance EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Ilmiah Akuntansi Peradaban Perspektif Akuntansi JCA (Jurnal Cendekia Akuntansi) ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Atmosfer: Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, Dan Sosial Humaniora IIJSE International Journal of Economics, Business and Innovation Research At-Tasharruf: Jurnal Ekonomi dan Bisnis Syariah

Nanik Wahyuni ‎

Universitas Islam Negeri Maulana Malik Ibrahim, Malang, Indonesia

Author-ID : 411308

Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH PRODUK DOMESTIK REGIONAL BRUTO (PDRB), JUMLAH PELANGGAN, DAYA YANG DIKONSUMSI TERHADAP PAJAK PENERANGAN JALAN DI KABUPATEN LUMAJANG Isnan Murdiansyah; Nanik Wahyuni; Yona Octiani Lestari
JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Vol 3, No 2 (2019): JPEKBM (DESEMBER)
Publisher : STKIP PGRI Jombang

Pemerintah daerah diperkenankan untuk melakukan pemungutan pajak daerah sesuai dengan Undang-Undang No.28 Tahun 2009. Pemungutan pajak daerah di suatu Daerah disesuaikan dengan potensi dan kebijakan daerah yang ditetapkan dengan Peraturan Daerah (Perda). Target penerimaan pajak penerangan jalan di Kabupaten Lumajang yang ditetapkan setiap tahun selalu ditingkatkan oleh Pemerintah Kabupaten Lumajang. Sedangkan jika dilihat dari pencapaiannya selalu melebihi target yang ditetapkan akan tetapi hal itu tidak selaras dengan pertumbuhannya. Hal ini mengindikasikan realisasi penerimaan pajak penerangan jalan di Kabupaten Lumajang belum sesuai dengan potensi yang ada. Tujuan penelitian ini adalah untuk mengetahui pengaruh domestik regional bruto (PDRB), Jumlah pelanggan dan daya yang dikonsumsi terhadap pajak penerangan jalan di Kabupaten Lumajang. Penelitian ini menggunakan data sekunder periode 2005-2014. Metode analisis yang digunakan dalam penelitian ini adalah metod deskriptif kuantitatif dengan analisis regresi pada data yang sudah diinterpolasi. Penelitian ini menghasilkan temuan bahwa PDRB, jumlah pelanggan dan daya yang dikonsumsi dapat mempengaruhi pajak penerangan jalan di Kabupaten Lumajang dan variabel independen tersebut berpengaruh positif dan signifikan secara simultan terhadap penerimaan pajak penerangan jalan di Kabupaten Lumajang. Dan hasil perhitungan kontribusi pajak penerangan jalan terhadap PAD menunjukkan hasil yang bagus.

ANALISIS KINERJA BERDASARKAN METODE BALANCED SCORECARD (STUDI KASUS PADA KANTOR PERPUSTAKAAN DAN ARSIP KABUPATEN LUMAJANG) Isnan Murdiansyah; Nanik Wahyuni; Yona Octiani Lestari
JCA (Jurnal Cendekia Akuntansi) Vol 1 No 1 (2020): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Penelitian ini bertujuan untuk mengetahui implementasi balanced scorecard untuk mengukur kinerja Kantor Perpustakaan dan Arsip Kabupaten Lumajang. Penelitian menggunakan deksriptif kualitatif. Penelitian difokuskan pada pengukuran kinerja organisasi sektor publik dengan menggunakan analisis balanced scorecard dengan menggunakan empat perspektif pengukuran, yaitu perspektif keuangan, perspektif proses internal, dan perspektif pembelajaran dan pertumbuhan. Hasil penelitian menunjukkan secara keseluruhan kinerja Kantor Perpustakaan dan Arsip Kab. Lumajang dapat dikatakan baik mengunakan pengukuran balanced scorecard.

PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN AGENCY COST TERHADAP KINERJA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI Isnan Murdiansyah; Nanik Wahyuni; Yona Octiani Lestari
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 1 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i1.14472

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh struktur modal, ukuran perusahaan serta agency cost terhadap kinerja perusahaan. Jenis penelitian yang digunakan penelitian explanatory. Obyek penelitian yang digunakan perusahaan manufaktur yang terdaftar di BEI tahun 2014-2018. Teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian menunjukkan leverage/struktur modal berpengaruh positif signifikan terhadap kinerja perusahaan, ukuran perusahaan tidak berpengaruh terhadap kinerja perusahaan serta agency cost tidak berpengaruh terhadap kinerja perusahaan perusahaan manufaktur yang terdaftar di BEI periode 2014-2018.Kata kunci: Struktur modal, ukuran perusahaan, agency cost dan kinerja perusahaan ABSTRACTThis study aims to examine the effect of capital structure, company size and agency cost on company performance. This type of research used explanatory research. The object of research used by manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique uses purposive sampling. The results showed leverage/ capital structure had a significant positive effect on company performance, company size had no effect on company performance and agency cost had no effect on the performance of manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period.Keywords: Capital structure, company size, agency cost and company performance.

PROFITABILITAS TERHADAP FINANCIAL DISTRESS DIMODERASI STRUKTUR MODAL Baiq Vica Artamevia; Nanik Wahyuni
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 13, No 2 (2022): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v13i2.15823

This study aims to determine the effect of profitability on financial distress moderation of capital structure is carried out to be a research renewal. profitability is projected by ROA and ROE, while the capital structure is projected by DER. The research uses financial reports and annual reports to complete the research data. The population and sample used are coal sector companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 2018 to 2020. Data analysis uses SmartPls3 software by utilizing the Path Coefficient test to test hypothesis. The results show that profitability has no effect on financial distress in brick-and-mortar companies and the capital structure is not able to influence the relationship between profitability and financial distress in coal sector companies.

Market Value Analysis of Dalwa Syariah Hotel with Cost Approach and Income Approach Methods Elliza Qudrun Nada; Salsa Billa Novitasari; Qorina Lahadi Putri; Nanik Wahyuni
Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 1 (2022): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v2i1.3318

ABSTRACT Asset valuation is one of the root causes of the problem. There is an intersection between the accounting profession and the appraisal profession. By the presence of property valuation, market value, investment value, insurance value, or other types can be known. According to the American Institute of Real Estate Appraiser (1987:63) and Eckert et al. (1991:151) said, it can be done through three approaches, namely the market data comparison approach and the cost approach, and the income approach (Income capitalization approach). This research was conducted by means of assessment using the Cost Approach (cost approach) and Income Approach (income approach) methods. This research was conducted to determine the market value of the property. In the research on the fair value analysis of Dalwa Syariah Hotel using the income approach method and the cost approach method based on the cost and income approach, the market value of the Dalwa Syariah Hotel object with an assessment date of May 23, 2022, was IDR 16,640,000,000 (sixteen billion six hundred and forty million rupiahs). ABSTRAK Penilaian aset adalah salah satu pangkal permasalahannya. Disinlah letak persinggungan antara profesi akuntansi dengan profesi penilai. Dengan adanya penilaian properti, nilai pasar, nilai investasi, nilai asuransi atau jenis lainnya dapat diketahui. Menurut American Institute of Real Estate Appraiser (1987:63) dan Eckert et al. (1991:151) mengatakan dapat dilakukan melalui tiga pendekatan, yakni pendekatan perbandingan data pasar (Market data comparison approach), pendekatan biaya (cost approach) dan pendekatan pendapatan (Income capitalazation approach). Penelitian ini dilakukan dengan cara penilaian menggunakan metode Cost Approach (pendekatan biaya) dan Income Approach (pendekatan pendapatan). Penelitian ini dilakukan untuk menetukan suatu nilai pasar properti. Dalam penelitian analisis nilai wajar Hotel Dalwa Syariah dengan menggunakan metode pendekatan pendapatan (income Approach) dan metode pendekatan biaya (cost approach) Berdasarkan pendekatan biaya dan pendapatan, diperoleh nilai pasar dari objek Hotel Dalwa Syariah dengan tanggal penilaian 23 Mei 2022, adalah Rp 16.640.000.000 (enam belas miliar enam ratus empat puluh juta ribu rupiah).

Kemampuan Remote Auditing dalam Meningkatkan Asersi Manajemen di Masa Pandemi Faiz Azizah; Nanik Wahyuni
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 6, No 1 (2022)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v6i1.001

This study aims to portray whether the results of remote auditing practices using simple facilities can meet auditing standards and are able to convince auditors of management's assertions. Qualitative esearch method employed using a case study approach, namely disciplined comparative studies. The results of this study prove that the switch from auditing practice to remote auditing does not mean that it does not meet the auditing standards, even procedurally the management's assertions are fulfilled. The finding indicates that auditor is not fully convinced as a result of professional skepticism code of ethics of. In order to increase confidence in these management assertions, it is necessary to increase the use of technologies such as blockchain, cloud computing and Big Data. AbstrakPenelitian ini bertujuan untuk memotret apakah hasil dari praktik remote auditing dengan menggunakan fasilitas yang sederhana dapat memenuhi standar audit dan mampu meyakinkan auditor atas asersi manajemen. Adapun metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus, yakni disciplined comparative studies. Hasil penelitian ini membuktikan bahwa beralihnya praktik audit ke remote auditing bukan berarti praktik menjadi tidak memenuhi standar audit, bahkan secara prosedural asersi manajemennya terpenuhi. Temuan mengindikasikan adanya pengaruh kode etik skeptisisme professional yang menyebabkan auditor tidak memiliki keyakinan sepenuhnya atas asersi manajemen. Guna meningkatkan keyakinan atas asersi manajemen tersebut, perlu adanya peningkatan penggunaan teknologi seperti, blockchain, cloud computing, dan Big Data.

The Amanah metaphor reflection in Baznas financial report preparation scenario Mustiayu Cahyanti; Muhtadi Ridwan; Nanik Wahyuni; Kholilah Kholilah
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 1 (2022): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v7i1.y2022.p59-72

This study aimed to determine the implementation of PSAK 109 in Baznas financial statements. This research is essential because of the lack of public trust in Baznas management. A survey conducted on the people of East Lombok Regency states that people prefer to distribute zakat funds directly to mustahiq or non-governmental zakat institutions. This condition occurs due to the low accountability of zakat fund management and reporting in East Lombok Regency. Therefore, it is essential to illustrate the transactions at Baznas to prepare financial statements per PSAK 109. This research uses a case study qualitative research method. The results show that Baznas employees are unfamiliar with PSAK 109 and preparing financial statements according to these standards. This research makes simple illustrations to prepare financial statements. The results are presented to Baznas officers, who appreciate the financial reports. The limitations of this research are passive informants and diversified transactions, which causes officers to be reluctant to study accounting following PSAK 109. Therefore, further research can be carried out on larger Baznas with more varied transactions.AbstrakTujuan dari penelitian ini adalah menganalisa penerapan PSAK 109 pada laporan keuangan BAZNAS. Penelitian ini penting dilakukan karena kurangnya kepercayaan masyarakat terhadap pengelolaan BAZNAS. Hal ini terlihat dari hasil statistik zakah nasional 2019 oleh BAZNAS yang menyebutkan bahwa masyarakat lebih memilih menyalurkan dana zakah langsung kepada mustahiq atau lembaga zakah non pemerintah. Kondisi ini terjadi karena rendahnya akuntabilitas pengelolaan dan pelaporan dana zakah di Kabupaten Lombok Timur. Oleh karena itu, penting untuk menggambarkan transaksi-transaksi yang terjadi di BAZNAS dalam rangka penyusunan laporan keuangan sesuai dengan PSAK 109. Penelitian ini menggunakan metode penelitian kualitatif studi kasus. Hasil penelitian menunjukkan bahwa pegawai BAZNAS belum memahami penyusunan laporan keuangan sesuai PSAK 109. Keterbatasan penelitian ini adalah informan pasif dan transaksi yang beragam, yang menyebabkan petugas enggan mempelajari akuntansi sesuai dengan PSAK 109. Oleh karena itu, dapat dilakukan penelitian lebih lanjut pada BAZNAS di tingkat provinsi dengan transaksi yang lebih variatif

The Business Cycle as a Moderator of Financing for Financing Risk of Islamic Commercial Banks in Indonesia Much Maftuhul Fahmi; Nanik Wahyuni; Yuniarti Hidayah Suroso Putra
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 10 No. 1 (2023): Januari-2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol10iss20231pp27-40

ABSTRACT Islamic banking is undoubtedly faced with several potential financing risks, with the three largest financing contracts (Mudharaba, Musharaka, and Murabaha) that reduce the financial performance of Islamic banks. The potential risk is strengthened if the stability of national economic growth is contracted. Therefore, this research aims to investigate the impact of Mudharaba, Musharaka, and Murabaha financing on Financing Risk moderated by the business cycle and the relationship between Financing Risk and the Financial Performance of Islamic Commercial Banks. The sample of this study was 12 Islamic Commercial Banks in Indonesia during the period 2017-2021. The Data were then analyzed using the technique of Moderated Regression Analysis (MRA). Researchers found that Musharaka financing has a significant positive effect on Financing Risk, Mudharaba and Murabaha Financing has an insignificant effect on Financing Risk, and Financing Risk has a significant negative effect on Financial Performance. The Business Cycle does not moderate the Financing of Mudharaba, Musharakah, and Murabaha on Financing Risk. The results can encourage the Islamic Commercial Bank to evaluate the distribution strategy of Musharaka financing, optimize the distribution of Mudharaba and Murabaha financing, and prepare financing strategies that do not depend on macroeconomic conditions. Keywords: Financing Risk, Financing, Business Cycle, Financial Performance. ABSTRAK Perbankan syariah dengan tiga akad pembiayaan terbesar (Mudharaba, Musharaka, dan Murabaha) dihadapkan pada sejumlah potensi risiko pembiayaan yang menurunkan kinerja keuangan Bank Syariah. Potensi risiko tersebut menguat jika stabilitas pertumbuhan ekonomi nasional juga terganggu atau mengalami kontraksi. Oleh karena itu, penelitian ini hendak mengkaji pengaruh Pembiayaan Mudharaba, Musharaka, dan Murabaha terhadap Risiko Pembayaran dengan dimoderasi oleh Siklus Bisnis, dan sekaligus menguji hubungan antara Risiko Pembayaran dan Kinerja Keuangan Bank Syariah. Sampel penelitian ini adalah 12 Islamic Commercial Bank di Indonesia selama periode 2017-2021. Data tersebut kemudian dianalisis dengan menggunakan teknik Moderated Regression Analysis (MRA). Peneliti menemukan bahwa Pembiayaan Musharaka berpengaruh positif signifikan terhadap Risiko Pembiayaan, Pembiayaan Mudharaba dan Murabaha tidak berpengaruh signifikan terhadap Risiko Pembiayaan, dan Risiko Pembiayaan berpengaruh negatif signifikan terhadap Kinerja Keuangan. Adapun Siklus Bisnis tidak dapat memoderasi Pembiayaan Mudharaba, Musharaka, dan Murabaha terhadap Risiko Pembiayaan. 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GOOD CORPORATE GOVERNANCE DISCLOSURES AND FINANCIAL PERFORMANCE: ISLAMIC SOCIAL REPORTING AND ZAKAH DISCLOSURES AS MEDIATING Nanik Wahyuni; Novi Lailiyul Wafiroh
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 11, No 1 (2023): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v11i1.20491

This study examines the effect of good corporate governance (GCG) disclosure on financial performance proxied by Return on Assets. In addition, this study also aims to examine the mediating role of Islamic social reporting (ISR) disclosure and zakat disclosure on the financial performance of Islamic commercial banks (BUS). As a BUS, there is a responsibility to comply with zakat disclosure, not just ISR disclosure as stipulated rules. The quantitative research method with the selected research sample is all BUS registered on the IDX from 2018 to 2021. Data is processed using AMOS, where test results show that GCG disclosure directly affects ISR and zakat disclosure. ISR disclosure affects financial performance. Zakat disclosure does not affect financial performance. Indirectly, GCG disclosure affects financial performance through ISR disclosure. However, GCG disclosure does not affect financial performance through zakat disclosure. The implications of the results of this study show that GCG disclosure has a significant impact on company management to comply with reporting and disclosing ISR and zakat. This disclosure effort is a way for the company to convey information that the company has obediently carried out the provisions set as a BUS and can provide positive signals to the public to increase trust and impact company profitability.

Konflik Peran Ganda Perempuan Terhadap Kinerja Melalui Stress Kerja Pada Karyawan Bank Boge Triatmanto; Nanik Wahyuni
IQTISHODUNA IQTISHODUNA (VOL.19, No.1, 2023)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

This study aims to investigate the effect of multiple role conflict on employee performance through work stress. This study uses a quantitative causality approach to determine the relationship between variables. The population of this study were 73 bank employees. The sampling technique uses the simple random sampling method to ensure that all populations have the same opportunity to be selected as research objects. The data source used is primary data in the form of a questionnaire. Data were analyzed using path analysis and using SPSS as an analytical tool. The results of this study indicate that multiple role conflict has a negative and significant effect on employee performance. Multiple role conflict has a positive and significant effect on work stress. Work stress has a negative and significant effect on employee performance. The results of the mediation analysis found that work stress is able to mediate the effect of multiple role conflict on employee performance.

Co-Authors AA Sudharmawan, AA Achmad Sani Achmad Sani Supriyanto Adi Nugroho Ahmad Djalaluddin Ahmad Muhtadi Ridwan Ahmad Zaki Aldi Setiadi Arum Prastiwi AUNUR ROFIQ Baiq Vica Artamevia Boge Triatmanto Daniel Happy Putra Dedy Mardiyansyah Doni Yusuf Bagaskara Eko Suprayitno Elliza Qudrun Nada Faiz Azizah Faiz Azizah Fetris Ika Firdaus Purwanti Firmanda, Alfifa Ayu Indah Yuliana Indah Yuliana Isnan Murdiansyah Isywara, Aristi Prita Kartika, Ulfi Kholilah Kholilah Lestari, Nimas Dewi Masyhuri Masyhuri Masyhuri Masyhuri Meldona Moch. Mahsun Mochamad Derry Revanza Mohammad Mahbubi Ali Mounadil, Abdelaziz Much Maftuhul Fahmi Muhammad Al Faruq Mustiayu Cahyanti Nevi Danila Nina Dwi Setyaningsih Noer Faizah Afinda Novi Lailiyul Wafiroh Nur Asnawi Nurharibnu Wibisono O, Ulfi Kartika Qanita, Ariza Qorina Lahadi Putri Rahman, Ahmad Taufiqur Rahmatika, Dewi Carrisa Ridan Muhtadi Rohmadi S Siswanto Salsa Billa Novitasari Sari, Indra Mustika Sudarmanto, Eko Suhaimi, R. Suryani Suryani Ubaidillah Ubaidillah Ubaidillah Ubaidillah Ulfi Kartika Oktaviana Waeno, Mahamadaree Wicaksono, Ahmad Tibrizi Soni Yayuk Sri Rahayu Yeney Widya Prihatiningtias Yona Octiani Lestari Yuniarti Hidayah Suroso Putra Yusuf, Sitti Rabiah Zabidi, Naufal Rifqi Zulzilawati, Zulzilawati

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