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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
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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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): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.728 KB) | DOI: 10.33795/jraam.v6i1.001

Abstract

This study aims to portray the results of remote auditing practices using simple facilities can meet auditing standards and able to convince auditors of management's assertions. The research method used is qualitative with a case study approach. The results prove that the switch from auditing practice to remote auditing does not mean that it does not meet the Auditing Standards. Procedurally, the management's assertions are fullfiled. However, the meaning indicates that the Auditor is not fully convinced and has an effect on the code of ethics of professional skepticism. In order to increase confidence in these management assertions, it’s necessary to increase the use of technologies such as blockchain, cloud computing and Big Data. Abstrak Penelitian ini bertujuan untuk memotret hasil praktik remote auditing dengan menggunakan fasilitas yang sederhana dapat memenuhi standar audit dan mampu meyakinkan auditor atas asersi manajemen. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus. Hasil penelitian ini membuktikan bahwa beralihnya praktik audit ke remote auditing bukan berarti tidak memenuhi standar audit, bahkan secara prosedural asersi manajemennya terpenuhi. Tetapi, secara makna mengindikasikan adanya pengaruh kode etik skeptisisme profesional, bahwa 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

Abstract

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
Analisis Hubungan Antara Financial Literacy Dan Financial Distress Pada Mahasiswa Fakultas Ekonomi UIN Maliki Malang Noer Faizah Afinda; Nanik Wahyuni
Jurnal E-Bis Vol 7 No 1 (2023)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v7i1.1173

Abstract

Pengetahuan seseorang terkait financial literacy menjadi faktor utama yang mendukung terciptanya pengelolaan keuangan yang baik. Namun seringkali dijumpai di kalangan mahasiswa yang masih sulit dan kurang seimbang dalam mengelola keuangannya. Ketika pengetahuan terkait financial literacy belum memadai, hal tersebut bisa menimbulkan masalah keuangan dan memicu tingkat stress dan akan mengakibatkan adanya financial distress. Penelitian ini bertujuan untuk mengetahui hubungan antara financial literacy dan financial distress pada mahasiswa fakultas ekonomi UIN Maliki Malang. Pendekatan pada penelitian ini menggunakan pendekatan kuantitatif serta teknik analisis data menggunakan analisis deskriptif dan analisis korelasi dengan sampel sebanyak 232 responden. Teknik pengambilan sampel menggunakan metode purposive sampling. Hasil dari analisis deskriptif menunjukkan bahwa mahasiswa fakultas ekonomi UIN Maliki Malang mempunyai tingkat financial literacy yang sedang, serta tingkat financial distress juga berada pada kategori sedang. Kemudian, hasil dari analisis korelasi menunjukkan bahwa financial literacy mempunyai hubungan yang negatif dan signifikan dengan financial distress.
Pengaruh Kinerja Keuangan Terhadap Financial Distress pada Perusahaan Sektor Energi Mochamad Derry Revanza; Nanik Wahyuni
Perspektif Akuntansi Vol 6 No 2 (2023)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v6i2.p59-75

Abstract

Tujuan dari penelitian ini adalah untuk memberikan bukti antara kinerja keuangan yang buruk dengan kesulitan keuangan. Penelitian sebelumnya telah mengaitkan tekanan finansial dengan kinerja yang lebih buruk, sedangkan penelitian lain menunjukkan sebaliknya. Studi ini dilakukan di Indonesia dengan menggunakan data yang dikumpulkan dari cross-section perusahaan energi yang diperdagangkan di BEI. Purposive sampling digunakan untuk memilih 9 bisnis untuk penelitian ini dari total 76 di industri energi. Temuan menunjukkan bahwa kesulitan keuangan dipengaruhi oleh rasio utang terhadap aset dan rasio utang terhadap ekuitas, tetapi tidak dipengaruhi oleh rasio lancar, marjin laba bersih, atau marjin laba kotor.
The Effect of Village Funds And Capital Expenditure on Welfare Through Poverty Mediation in District/City in East Java Province Nurharibnu Wibisono; Indah Yuliana; Nanik Wahyuni
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 2 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i2.555

Abstract

The purpose of this study was to analyze the effect of Village Funds and Expenditure Capital on welfare through poverty in 30 regencies/cities (29 regencies and 1 Batu city) in East Java province in 2015–2022. Secondary data on Village Funds and Capital Expenditures were obtained from the website of the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance of the Republic of Indonesia. Secondary data on poverty (number of poor people) and welfare (IPM) were obtained from the website of the Central Statistics Agency (BPS) of East Java Province. The data analysis technique used path analysis with the SmartPLS 3 tool. The results showed that partially the Village Fund had a significant positive effect on poverty and the Village Fund had a significant positive effect on welfare. Capital Expenditure has a significant positive effect on poverty and Capital Expenditure has a significant positive effect on welfare. Poverty has a significant negative effect on welfare. Village Funds have a significant indirect negative effect on welfare through poverty. Capital Expenditures have a significant indirect negative effect on welfare through poverty.
Green Waqf: Sustainable Surplus Perspective Balanced Scorecard Analysis Moch Mahsun; Ahmad Djalaluddin; Nur Asnawi; Nanik Wahyuni; Nevi Danila; Mohammad Mahbubi Ali
KARSA Journal of Social and Islamic Culture Vol. 30 No. 2 (2022)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/karsa.v30i2.8472

Abstract

Green Waqf is a potential method for achieving prosperity, expanding financial inclusion, advancing Islamic justice, and eliminating disparities in poverty levels. This research aims to find a model of good waqf governance to generate sustainable income increases. It will be accomplished by developing an integrated waqf model incorporating an environmental perspective as a balanced scorecard. This study is a literature review that also includes descriptive analysis, and it employs balanced scorecard analysis as its framework for conducting research. The results of the research are used to compile the data. During this phase of the process, data collection methods are utilized in order to locate and collect information pertinent to green Waqf, waqf productivity, the balanced scorecard, and an Islamic perspective in a structured manner. The conversation illuminated that the Waqf regulatory system was not functioning at its full potential and required enhancement. The conversation inspired that the Waqf regulatory system needed to be operating at its full potential; this needs to be emphasized, especially as a response to the low levels of waqf literacy, nazhir capacity, and technology utilization. The waqf management system does not exist in a vacuum free of defects. It is hoped that by using a balanced scorecard, gaps will be closed by implementing strategies, particularly the productivity and growth strategies, to maximize waqf management and provide an understanding of waqf ecosystems, thereby increasing the productivity of waqf management, generating the profitability of waqf assets, and maximizing the distribution of Waqf to beneficiaries (mauquf 'alaih). It will result in closing the gaps.
Implementasi PSAK No. 107 tentang Ijarah pada Pembiayaan Dana Talangan Haji di Bank Syariah Muhammad Al Faruq; Nanik Wahyuni
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 1 (2023): August 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i1.3721

Abstract

This study aims to analyze the implementation of PSAK No. 107 concerning Financing of Hajj Bailout (DTH) Funds at Bank Tabungan Negara (BTN) Syariah Kantor Kas (KK) Sidoarjo. This type of research uses qualitative methods with a descriptive approach. The data source of this research consists of primary data and secondary data. This research data collection technique through observation, interviews and documentation. The observation of this research was carried out at Bank Tabungan Negara (BTN) Syariah Kantor Kas (KK) Sidoarjo which is located on Jl. Ahmad Yani, No. 3G, Sidokumpul, Pucang, Sidoarjo, East Java. Interviews were conducted with Account Officers, Tellers and Customer Service. Documentation was obtained from the customer's Hajj & Umrah Savings Book and the Financial Report of Bank Tabungan Negara (BTN) Syariah Kantor Kas (KK) Sidoarjo. The data analysis technique of this research was analyzed inductively. The results of this study indicate that the recording of Multiservice Financing transactions (Haji Bailout Funds) has been journalized based on the provisions issued by Pedoman Akuntansi Perbankan Syariah Indonesia (PAPSI) at years 2003 which are compiled based on PSAK No. 107. Bank Tabungan Negara (BTN) Syariah Kantor Kas (KK) Sidoarjo is not in accordance with PSAK No. 107 for not keeping records (journals) at the time the transaction occurred. Then when the customer makes an installment payment transaction for the Multiservice Financing (Hajj Bailout Fund) of Bank Tabungan Negara (BTN) Syariah Kantor Kas (KK) Sidoarjo does not recognize it as a deduction from the principal of the financing at the time the transaction occurs, this shows a discrepancy with the actual concept of recognition based on PSAK No. 107.
Cash Waqf Linked Sukuk (CWLS): An Alternative Instrument for Infrastructure Financing Ubaidillah Ubaidillah; Masyhuri Masyhuri; Nanik Wahyuni
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 4 No 1 (2021): Sharia Economic: July, 2021
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v4i1.1473

Abstract

Sukuk and waqf become an important component and contribute for the development of a country. The evidence of the success of waqf is seen in their contribution to the public interest, therefore waqf institutions are required to achieve it. In realizing the goal of creating productive waqf instruments, BWI and several stakeholders have created the Cash Waqf Linked Sukuk (CWLS) isntrument. This aims to encourage the consolidation of Islamic social funds and provide a safe social-based investment space, so far CWLS has contributed to the health sector as happened in hospitals. Achmad Wardi Attack Banten. This instrument also has great potential to cover the state budget deficit in meeting the financing of state infrastructure development. This paper uses descriptive qualitative method with literature review. it tries to explore the Cash Waqf Linked Sukuk as a potential instrument that can contribute positively to social welfare in Indonesia.
A, Setiadi The Effect Of Mudarabah And Musyarakah Financing On Profitability Through Non-Performing Finance (NPF) As An Intervening Variable In Sharia Commercial Banks Aldi Setiadi; Meldona Meldona; Nanik Wahyuni
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8725

Abstract

The purpose of this study is to determine the impact of the non-performing financing (NPF) and mudharabah variable on profitability (ROA) in the context of banks that follow Islamic law. This type of research involves using quantitative data using the technique of data collection via purposive sampling, which is examined using the Smarpls 3 dataset. The study's main focus is on Sharia Commercial Banks' loan portfolio from 2016 to 2022. This study's analysis method employs the partial least squares (PLS) analysis. The study's findings indicate that investments in mudharabah hurt profitability and are not significant, while investments in musyarakah have a positive impact and are significant. While non-performing financing (NPF) has a negative impact and is significant when it comes to return on assets (ROA), margin financing (MF) has a positive impact and is not significant when it comes to ROA and uses NPF as an intervening variable. Keywords: Easyrabah, Musyarakah, NPF, ROA
A Sustainability Accounting Disclosure With Maqashid Sharia Perspective Ulfi Kartika Oktaviana; Achmad Sani; Nanik Wahyuni
International Journal of Economics, Business and Innovation Research Vol. 3 No. 05 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The goal of this study is to quantify the level of sustainability accounting disclosures from the standpoint of maqasid al-Shari'ah. In order to record Islamic banks' sustainability accounting performance, an index structure is created. This index evaluates the performance of Islamic banks by building on a number of earlier empirical investigations. Our examination of the sustainability accounting disclosures from a maqasid sharia perspective revealed that each bank in the sample disclosed how well it adheres to the fundamental principles and ideals of Islamic banking. The third consequence self is the one with the lowest number. The Islamic Bank Maldives has received the greatest ratings for the fourth, fifth, and sixth consequences; the overall top score goes to the second consequence, which is related to rights and stakeholders.
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