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All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura AKRUAL: Jurnal Akuntansi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Akuntansi Iqtishoduna: Jurnal Ekonomi Islam AKURASI: Jurnal Riset Akuntansi dan Keuangan Journal of Economics and Business Aseanomics Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen Devotion: Journal of Research and Community Service Perspektif Akuntansi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan PROGRESIF Media Riset Akuntansi Auditing & Informasi Journal of Accounting, Management and Economics Research Journal of Artificial Intelligence and Digital Business Research of Accounting and Governance Research of Economics and Business Jurnal Akuntansi Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Research of Islamic Economics (RIE) Akurasi

Uun Sunarsih

Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Author-ID : 4160337

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Social Sciences Other

Published : 47 Documents Claim Missing Document

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Articles

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Determinan Profitabilitas Bank Umum Syariah di Indonesia Uun Sunarsih; Siti Aisah Rahmah Wati
Jurnal Ekonomi Vol 30 No 02 (2021): [Jurnal STEI Ekonomi - JEMI] Vol. 30 No. 02 (Desember - 2021)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v30i02.488

This study aims to examine the effect of leverage, liquidity, and firm size on profitability. The population in this study is Islamic Commercial Banks (BUS) registered with the Financial Services Authority for the period 2017-2020 using purposive sampling and obtained 12 Islamic Commercial Banks. The data in this study are secondary data obtained through www.ojk.go.id. The results showed that leverage had a positive effect on profitability. This shows that leverage affects management performance in managing funds so that it can increase profitability. So the more debt used, the BUS will be encouraged to increase its profitability. Liquidity has no effect on profitability, this is because the level of the company's ability to pay its short-term debt does not affect the size of the profitability of the BUS. The size of the company affects profitability, this is because large companies get more pressure from investors so that more investors invest, it can increase profitability.

Penentuan Keputusan Mahasiswa untuk Menabung di Perbankan Syariah Uun Sunarsih; Meitry Nurachma Wijayantie
Jurnal Manajemen Vol 18 No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v18i02.477

Mahasiswa menjadi salah satu sumber dana pihak ketiga bagi perbankan syariah. Penelitian ini bertujuan untuk mengetahui pengaruh disposable income, dan sharia compliance terhadap keputusan menabung di perbankan syariah dengan literasi keuangan syariah sebagai variabel moderasi. Jenis penelitian ini adalah deskriptif dengan pendekatan kuantitatif. Data diperoleh dengan menyebarkan kuisoner kepada mahasiswa di DKI Jakarta. Sampel dengan convenience sampling, dan diperoleh 350 responden. Hasil penelitian menunjukan bahwa disposable income dan sharia compliance berpengaruh terhadap keputusan menabung di perbankan syariah. Hal ini menunjukkan bahwa semakin tinggi disposable income mahasiswa dan semakin baik bank syariah mematuhi ketentuan syariah maka keputusan mahasiswa untuk menabung di perbankan syariah meningkat. Literasi keuangan syariah bukan merupakan variabel moderasi pengaruh disposable income terhadap keputusan menabung di perbankan syariah, tetapi merupakan variabel moderasi pengaruh sharia compliance terhadap keputusan menabung di perbankan syariah. Artinya Artinya meskipun tingkat literasi keuangan syariah baik namun jika disposable income yang dimiliki tidak mencukupi untuk menabung maka tidak akan mempengaruhi mahasiswa mengambil keputusan untuk menabung, tetapi dengan memiliki literasi keuangan syariah yang baik maka mahasiswa lebih memperhatikan penerapan sharia compliance di perbankan syariah dan ini akan mempengaruhi keputusan menabung di perbankan syariah. Kata Kunci: Disposable Income, Sharia Compliance, Keputusan Menabung dan Literasi Keuangan Syariah

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT NASABAH MENABUNG PADA PT BANK MUAMALAT INDONESIA, Tbk Uun Sunarsih & Dewi Wulandari Sunarsih
Jurnal Ekonomi Vol 23 No 01 (2014): [Jurnal STEI Ekonomi - JEMI] Vol. 23 No. 01 (Juni - 2014)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v23i01.42

Bank syariah adalah bank menggunakan sistem berbasis syariah onislamic. Sedangkan prinsip-prinsip syariah Islam didasarkan pada prinsip-prinsip islam agrement antara bank dan nasabah. Sistem perbankan syariah berdasarkan tingkat suku bunga non. Konsep ini belum familiar bagi masyarakat muslim. Pertumbuhan produk dan jasa kegiatan usaha relatif rendah. Tujuan dari penelitian ini adalah untuk mengakui pengaruh faktor-faktor untuk kepentingan pelanggan yang nasabah di bank Muamalat, Rawamangun Jakarta. Instrumen penelitian ini usingmultiple analisis regresi linier. Hasil penelitian menyimpulkan bahwa religiusitas, layanan dan nisbah bagi hasil tidak berpengaruh untuk kepentingan dalam menyelamatkan tapi dan kualitas produk telah siginificant dan positif efek bunga tabungan, itu dibuktikan dengan perhitungan koefisien determinasi sekitar 0.358 ( 35,8%) sedangkan sisanya 64,2%. Dijelaskan faktor lain yang mempengaruhi minat nasabah.

Digitalisasi UKM: Solusi Menjalankan Bisnis di Era Normal Baru Covid-19 Erna Lovita; Preztika Ayu Ardheta; Gatot Prabantoro; Uun Sunarsih; Dahlifah Dahlifah; Maya Mustika; Nursanita Nasution
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol 2 No 1 (2022)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI)

Tujuan pelaksanaan kegiatan pengabdian masyarakat yaitu untuk menjawab kebutuhan para pelaku UMKM di era normal baru Covid-19, yaitu digitalisasi pengelolaan keuangan dan komunikasi bisnis usahanya. Sasaran kegiatan workshop yaitu pelaku UMKM di wilayah kampus STIE Indonesia di Rawamangun, meliputi mahasiswa STIE Indonesia dan masyarakat umum yang memiliki usaha. Metode pelaksanaan kegiatan ini adalah workshop yang diselenggarakan secara online dengan fasilitas Google Meet. Digitalisasi pengelolaan keuangan menggunakan Aplikasi Buku Kas dan Google My Business untuk komunikasi bisnisnya. Sosialisasi memberikan kesadaran kepada pelaku UKM akan pentingnya digitalisasi dalam pengelolaan keuangan dan komunikasi bisnis di era normal baru Covid-19, sehingga dapat meningkatkan kinerja usaha UMKM.

HUBUNGAN ANTARA PENGUNGKAPAN ASPEK SOSIAL EKONOMITERHADAP SIZE, LIKUIDITAS, SOLVABILITAS DAN STRUKTUR KEPEMILIKAN (STUDIKASUS: JII DAN NON JII) Uun Sunarsih
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 1 (2009): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Today, companies start to have concerning on social activities. Accounting as a business tool is required to respond business development. Accounting's role emerges with social accounting to communicate companies social activities in order to get legitimation and to fulfil social accountability from both direct and indirect stakeholders. This research is aimed to know the disclosure of socio economic aspect of companies listed both at JII and Non JII and its relation with size, liquidity, solvability and ownership structure. Research sample consisted of the following industries listed in 2004: agricultural, mining and mining service, food and beverage, automotive, consumer goods, communication, transportation service, plastic and glass product, pharmaceuticals, real estate and property, lumber and wood product, electronic and office equipment and cement. Data analysis used in this study is two different mean and logistic analysis. The researchfinds that the average of social aspect disclosure for companies listed at JII are larger than companies listed at Non JII. This can be seen that the average of socio economic aspect disclosure at JII reached 38,53% and the most disclosed are consumer and product issue as of 63,33% followed by labor issue 57,43%, community issue 19,67% and environment and energy issue 13,67%. While for companies listed at Non JII, the average of socio economic disclosure aspect reached 34,11% andd the most disclosed are labor issue as of 59,95% followed by consumer and product issue 45,98%, community issue 18,56% and environment and energy issue 11,95%. The relation between size, liquidity, solvability and ownership structure for companies listed at JII after having variable reduction test, the result shows that only ln_size and ownership structure which are significant ata = 5%, whereas for the companies listed at Non JII only ownership structure which is significant at a = 5%.Keywords: Social Accounting, company size, liquidity, solvability and ownership structure.

Inovasi Bisnis Koperasi Konsumen Berbasis Syariah di Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta Ririn Widyastuti Wulaningsih; Deni Sulistyo; Moh. Arief Budiman; Uun Sunarsih; Erita Oktasari
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 12 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v14i11.4323

Penelitian ini menyajikan rencana bisnis untuk mendirikan program koperasi konsumen yang berlandaskan prinsip-prinsip Syariah, dengan Maqasid Syariah sebagai landasannya, dan menekankan pada penerapan akuntansi Syariah serta praktik tata kelola yang baik di dalam Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI). Inisiatif yang diusulkan berdasarkan hasil dari analisis SWOT dengan tujuan untuk mengintegrasikan perilaku bisnis etis, praktik keuangan sesuai Syariah, dan tata kelola yang berkelanjutan ke dalam lingkungan Perguruan Tinggi Swasta, serta mendorong pemberdayaan ekonomi dan tanggung jawab sosial di antara pemangku kepentingan. Dengan memanfaatkan prinsip-prinsip Maqasid Syariah dalam lima hal, yaitu agama, jiwa, akal, keturunan dan harta yang memprioritaskan pemeliharaan iman, kehidupan, intelektualitas, keturunan, dan kekayaan, koperasi ini bertujuan untuk menciptakan entitas bisnis yang selaras dengan nilai-nilai Islam. Selain itu, rencana bisnis ini menekankan pentingnya tata kelola yang berkelanjutan, yang memastikan transparansi, akuntabilitas, dan keberlanjutan jangka panjang. Metodelogi penelitian ini adalah metode kualitatif dengan literature review yang merujuk dan bersumber dari artikel ilmiah dan penelitian terbaru, maka penelitian ini menyediakan kerangka yang kokoh untuk mengimplementasikan dan mengelola program koperasi konsumen berbasis Syariah di STEI.

Peran dewan pengawas Syariah dalam meningkatkan pengeluaran zakat Bank Umum Syariah di Indonesia Sunarsih, Uun; Dahlifah, Dahlifah
Jurnal STEI Ekonomi Vol 32 No 2 (2023)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v32i2.1255

This research aims to test the influence of profitability, firm size, and inflation on zakat expenditure and test the Sharia Supervisory Board (DPS) moderating profitability, firm size, and inflation on zakat expenditure. This research is explanatory research with a quantitative approach. The research population is Sharia Commercial Banks (BUS) in Indonesia, listed on the Indonesia Stock Exchange for 2017-2022, and 14 BUS were obtained. This test uses SEM-PLS. The research results prove that profitability has no effect. Zakat may be a personal matter, not a company matter. Firm size has an influence; the greater the assets owned, the greater the potential for issuing zakat. Inflation has no effect because decreasing people's purchasing power will affect paying zakat. DPS does not moderate profitability because the company has yet to issue a fatwa on zakat. DPS can moderate firm size, meaning that DPS has carried out its role. DPS cannot moderate inflation, meaning that DPS must provide management with a good understanding that if they have reached the nisab and haul, they must issue zakat. Novelty in this research is adding a moderating variable and using Shariah Enterprise Theory.

Generation Z’s Investment Determinants In Sharia Mutual Fund Sunarsih, Uun; Pradilla, Sabhita Aufa; Rusmanto, Toto; Suryani; Hendryadi
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 2 (2023): October
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v12i2.2290

The Sharia financial industry has developed rapidly, including Sharia banks, capital markets, and other financial products, thus providing more choices to investors who want to invest per Sharia principles. This study investigated the impact of minimum capital, Islamic financial literacy, investment risk, returns, and social media on the investment decisions of Generation Z in Islamic mutual funds. The data was collected from a questionnaire distributed in Jakarta, which yielded 390 valid responses. Regression analysis revealed that minimum capital, financial literacy, investment risk, returns, and social media significantly influence investment decisions in Islamic mutual funds. The study found that social media and investment risk were the two most significant factors affecting investment decisions, followed by minimum capital, returns, and financial literacy. The minimum capital of investors' decision-making in Sharia mutual fund investment has yet to be thoroughly explored in the literature, especially in the Indonesian context. Moreover, this study contributes to the behavior of Gen Z investors in the Islamic investment research area.

MSME Strategy to Increase Income during the Covid-19 Pandemic Marlina, Rina; Sunarsih, Uun
Research of Economics and Business Vol. 1 No. 1 (2023): MARCH 2023
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/reb.v1i1.27

The purpose of this study was to determine the impact of Covid19 on sales of Micro Small Medium Enterprises or MSME (Usaha Mikro Kecil Menengah or UMKM) In BKT Duren Sawit and to find out the strategies taken to increase income during the Covid-19 Pandemic. At BKT Duren Sawit, there are four business sectors, namely the culinary sector, the fashion sector, the household consumption sector and the tourism sector. This study uses a qualitative method with a case study approach. Data collection techniques were carried out by means of Observation, Interview and Documentation. This study uses the Miles & Hubermen model analysis method, namely data reduction, data presentation and verification or conclusions. The results showed that all MSME sectors in Duren Sawit BKT experienced a 30-70% decrease in income. The strategy taken to increase the income of MSMEs in the culinary sector is to partner with the Go Food online platform and maintain product quality. MSME in the Fashion Sector use external advertising media (Banners) and WhatsApp social media and implement Product Innovation strategies. MSME in the household consumption sector apply a price strategy and product strategy, the tourism sector applies a sales promotion strategy.

The Effect of Macro-indicators and Profit Sharing on Mudharabah Deposits: Evidence from Indonesia Stalia, Sela; Sunarsih, Uun; Nasution, Nursanita; Mustika, Maya; Ardheta, Preztika Ayu
Research of Islamic Economics Vol. 1 No. 2 (2024): JANUARY 2024
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rie.v1i2.173

This research seeks to ascertain how interest rates, GDP, and profit-sharing relate to mudharabah savings in Islamic commercial banks. This study employs a quantitative research design and measures its findings using a panel data regression approach. Sharia commercial banks that registered with the Financial Services Authority (OJK) between 2016 and 2020 make up the research population. There were 180 observations in total in this study because the sample was chosen using the purposive sampling method and included a total of nine Sharia commercial banks. This study employed secondary data, specifically quarterly financial reports. The study's findings demonstrate that mudharabah deposits benefit from interest rates. Mudharabah benefits from the amount of profit sharing. deposits. Mudharabah deposits are positively impacted by the GDP. It is well recognized that the amount of mudharabah savings is influenced by GDP, a measure of people's income. The managerial ramifications of how GDP, profit-sharing, and interest rates affect mudharabah deposits can be very significant in a financial context. Interest rates, income uncertainty, and risk management minutes. Profit sharing, compliance with Sharia principles, and product development and portfolio management.

Co-Authors A.A. Ketut Agung Cahyawan W Ade Refany Oktavia Adji, Agung Wastu Aninda Eka Putri Anselmus Rufus Kodu Azhar Dahlifah Dahlifah Dahlifah, Dahlifah David Sri Kuncoro Dede Firmansyah Deni Sulistyo Dika Fuji Okta Edy Sarwono Erita Oktasari Erna Lovita Fajriati, Feti Fanani, Muhammad Iqbal Ferdiansyah, Ferdiyansyah Ferdiyansyah Ferdiansyah Fitriani, Lusiana Gatot Prabantoro Haerani, Nurah Hamidullah, Rizky Eka Hasan Hasan Hasan Hendryadi Hendryadi Heri Heri Hilwani, Aisyah Hotmavica Natalia Iswandi Jihan Alfadila Kartika Oktaviani Kirioma, Rosalinda Kuncoro, David Sri Laksono Trisnantoro Lies Zulfiati Mansyur, Muhamad Ondoh Maya Mustika Meitry Nurachma Wijayantie Moh. Arief Budiman Mustika, Maya N. Nurhikmah Nasution, Nursanita Natalia, Hotmavica Nugroho, Danang Widhi Nurdiana, Lila Nursanita Nursanita Okta, Agatha Danar Kristia Oktavia, Ade Refany Pradilla, Sabhita Aufa Pranggoro, Kukuh Preztika Ayu Ardheta Puput Handayani Puput Handayani, Puput Purbojati, Nurrakhman Rahmat, Nur Rimi Gusliana Mais Rina Marlina Ririn Widyastuti Wulaningsih Rizky Eka Hamidullah Roberto Josua F. Hasibuan Rozan Alkhoiri Saritah, Siti Siti Aisah Rahmah Wati Stalia, Sela Suryadi, Arief SURYANI Timothy Tanujaya Toto Rusmanto Umaaya, Zainal Wastuaji, Agung

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