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

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Implementasi sistem manajemen anti penyuapan dalam mewujudkan good governance pada Pengadilan Agama Bantul Fanani, Muhammad Iqbal; Sunarsih, Uun
Jurnal STEI Ekonomi Vol. 34 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v34i1.31

Abstract

The handling of corruption has been extensively carried out by the Indonesian government through a series of policies. Corruption incidents are closely related to the associated risk of bribery. The risk of gratification/bribery has become a dominant form of corruption in Indonesia, and this issue also occurs within the judicial system. The Bantul Religious Court is one of the units under the Supreme Court that took the initiative and volunteered to implement the Anti-Bribery Management System (ABMS) of the Supreme Court in 2023. This research aims to reveal the implementation of ABMS at the Bantul Religious Court and its impact on fulfilling the principles of Good Governance. The research method used is qualitative ethnomethodology, focusing on routine activities and emphasizing the observation of the daily interactions of a group of people within a community. The success of the Anti-Bribery Management System depends on the motivation and background of its needs, as well as the commitment of all parties, especially leaders, who must have a forward vision and a focus on improving public services. Understanding risk management remains a challenge, requiring sufficient planning and resources. The implementation of ABMS by the Supreme Court of Indonesia benefits society by reducing bribery and gratification practices through the improvement of work processes and risk management, enhancing effectiveness, accountability, and inclusivity in good governance. Article Information:Received 8/14/2024 | Revised 10/18/2024 | Accepted 11/30/2024 | Online First 1/19/2025
Studi Kualitatif Mengenai Pengetahuan Perpajakan dan Kepatuhan Wajib Pajak Pengusaha E-Commerce Jihan Alfadila; Hotmavica Natalia; Iswandi; Rimi Gusliana Mais; Uun Sunarsih
Journal of Economics and Business Aseanomics Vol. 9 No. 1 (2024): JANUARI-JUNI 2024
Publisher : Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeba.v9i1.5564

Abstract

This research aims to determine the perceptions of e-commerce entrepreneurs regarding tax obligations. This research uses qualitative methods with an interpretive paradigm in order to explain social world phenomena from the perspective of e-commerce entrepreneurs. The research subjects are e-commerce entrepreneurs with gross turnover of between IDR 500 million and IDR 4.8 billion per year. The results of this research indicate that business actors are aware of taxes but do not have sufficient understanding to fulfill their tax obligations, so they tend to prefer to hand it over to employees who have a tax background. Three participants met all the criteria for compliant taxpayers. The other two participants did not carry out most of their tax obligations, which will result in tax arrears in the future.
Analisis Pelaporan Dana Zakat dengan Kinerja Keuangan pada Lembaga Keuangan Syariah Mansyur, Muhamad Ondoh; Haerani, Nurah; Hamidullah, Rizky Eka; Sunarsih, Uun
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 13, No 1 (2025): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v13i1.17496

Abstract

This study aims to assess the role of zakat reporting in relation to the financial performance of Islamic financial institutions, specifically BSI and Panin Dubai Syariah. According to BAZNAS, zakat in Indonesia holds significant economic potential, estimated at IDR 327 trillion, although actual collections remain far below this figure. An interesting phenomenon arises as some Islamic financial institutions in Indonesia have not fully complied with zakat reporting obligations, despite existing regulations. The relationship between zakat reporting and financial performance has thus become a relevant topic for research within the context of Indonesia's Islamic economy. This study employs a literature review method and analyzes financial data from the financial statements of two Islamic financial institutions: BSI and Bank Panin Dubai Syariah. Based on theory and existing literature, the study argues that zakat reporting plays a role and has an impact on financial performance. The results show that zakat reporting has a significant influence on financial performance, particularly in the analysis of ROA and ROE for the period 2021–2023 at BSI and Panin Dubai Syariah, although several challenges still need to be addressed.
Peran Digitalisasi Dalam Pencegahan Fraud: Studi Pada Bpjs Rumah Sakit Swasta Pranggoro, Kukuh; Okta, Agatha Danar Kristia; Wastuaji, Agung; Mais, Rimi Gusliana; Sunarsih, Uun
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.666

Abstract

Penelitian ini bertujuan untuk menganalisis peran digitalisasi dalam pencegahan fraud pada proses klaim BPJS Kesehatan di rumah sakit swasta. Fraud dalam layanan kesehatan, khususnya dalam sistem klaim BPJS, kerap terjadi melalui praktik seperti upcoding, yaitu pengisian kode diagnosis atau tindakan medis secara berlebihan guna meningkatkan pembayaran klaim. Studi ini menggunakan pendekatan kualitatif naratif melalui wawancara mendalam dengan pihak-pihak yang terlibat dalam proses klaim, seperti kepala unit casemix, coder, dan staf pemberkasan. Hasil penelitian menunjukkan bahwa digitalisasi, melalui sistem INA-CBG’s, rekam medis elektronik (RME), dan verifikasi identitas pasien berbasis e-KTP, memiliki peran penting dalam mendeteksi anomali dan meningkatkan akuntabilitas proses klaim. Namun, tantangan seperti keterbatasan infrastruktur teknologi, kurangnya pelatihan SDM, dan lemahnya pengawasan internal masih menjadi hambatan signifikan dalam pencegahan fraud. Oleh karena itu, sinergi antara BPJS Kesehatan, rumah sakit, dan pemangku kepentingan lainnya sangat diperlukan untuk mengoptimalkan implementasi sistem digital yang transparan dan efektif dalam mengurangi risiko fraud.
Penerapan Transaksi Uang Elektronik Dalam Meningkatkan Penerimaan Pajak Di Indonesia Hasan, Hasan; Fajriati, Feti; Kuncoro, David Sri; Sunarsih, Uun; Mais, Rimi Gusliana
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.667

Abstract

Perkembangan teknologi digital telah mengubah sistem transaksi keuangan, termasuk dalam aspek perpajakan. Penerapan transaksi uang elektronik menjadi salah satu inovasi dalam meningkatkan efisiensi dan efektivitas penerimaan pajak di Indonesia. Penelitian ini bertujuan untuk menganalisis dampak penggunaan uang elektronik terhadap peningkatan penerimaan pajak serta tantangan dalam implementasinya. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi kasus pada beberapa instansi perpajakan dan platform Fintech yang telah berkolaborasi dengan pemerintah dalam sistem pembayaran pajak elektronik. Hasil penelitian menunjukkan bahwa penggunaan uang elektronik berkontribusi dalam meningkatkan kepatuhan wajib pajak, mempercepat proses pembayaran pajak, serta meminimalisasi potensi penghindaran pajak. Selain itu, sistem ini juga mengurangi biaya administrasi perpajakan dan memperluas basis pajak, terutama di sektor ekonomi digital. Namun, terdapat beberapa tantangan yang masih perlu diatasi, seperti rendahnya literasi digital, keterbatasan infrastruktur teknologi di daerah terpencil, serta perlindungan data dan regulasi yang masih berkembang. Oleh karena itu, kolaborasi antara pemerintah, platform Fintech, dan wajib pajak perlu terus diperkuat guna memastikan optimalisasi penerapan transaksi uang elektronik dalam sistem perpajakan di Indonesia.
PENGARUH PERSEPSI DAN PENGETAHUAN MASYARAKAT TERHADAP MINAT MENJADI NASABAH BANK SYARIAH Suryadi, Arief; Natalia, Hotmavica; Saritah, Siti; Sunarsih, Uun
Jaksya: Jurnal Akuntansi Syariah Vol 3, No 1 (2025): Jaksya : Jurnal Akuntansi Syariah
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v3i1.14137

Abstract

Artikel ini membahas pengaruh persepsi dan pengetahuan masyarakat terhadap minat menjadi nasabah bank syariah di Indonesia. Meskipun industri perbankan syariah telah berkembang pesat, pangsa pasarnya masih kecil dibandingkan bank konvensional. Persepsi masyarakat yang keliru dan kurangnya pemahaman tentang mekanisme operasional bank syariah menjadi hambatan dalam menarik minat nasabah. Penelitian ini menunjukkan bahwa tingkat religiusitas dan pemahaman tentang konsep dasar bank syariah, seperti bagi hasil dan akad syariah, berperan penting dalam membentuk sikap masyarakat. Dengan pendekatan survei, penelitian ini mengidentifikasi hubungan antara persepsi, pengetahuan, dan minat masyarakat. Hasil analisis menunjukkan bahwa persepsi positif dan pengetahuan yang baik tentang bank syariah dapat meningkatkan minat masyarakat untuk menjadi nasabah. Oleh karena itu, penting bagi bank syariah untuk merancang strategi pemasaran dan edukasi yang efektif guna meningkatkan inklusi keuangan syariah di Indonesia.
Factors of Carbon Emission Disclosure by Moderation of Company Size in Mining Sector Companies Fitriani, Lusiana; Sunarsih, Uun
Devotion : Journal of Research and Community Service Vol. 5 No. 1 (2024): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v5i1.606

Abstract

This research aims to determine the role of environmental performance, profitability and emission volume in increasing the spread of carbon emissions by moderating company size. This research uses quantitative methods with causality and the data methods used in this research are descriptive statistics, panel data regression, classical assumption tests, hypothesis tests and coefficient of determination using Eviews 12. The population of this research is mining sector companies listed on the Stock Exchange Indonesia from 2019 to 2022. The sample was determined based on the purposive sampling method, with a sample size of 20 so that the total observations in this study were 78 observations. The data used in this research is secondary data. The data collection method uses the documentation method via the official website www.bei.co.id Hypothesis testing uses the t test. Based on the results of panel data linear regression, it shows that the influence of environmental performance with carbon emission disclosure explains that environmental performance is the company's ability to create a green and clean environment. In accordance with legitimacy theory, social relations between companies and society require companies to comply with norms that apply in society, one of which is by protecting the environment, if the company wants to gain legitimacy from society. Then company size can moderate the influence of environmental performance and emission volume on carbon disclosure. The reason company size moderates environmental performance on the disclosure of carbon emissions is that the higher the level of assets of a company, the greater or greater the disclosure of social information made by the company. So it provides a commitment to the interests of the company but must provide benefits to its stakeholders. So that partial profitability has no effect on carbon emissions disclosure, while the volume of carbon emissions has an effect on carbon disclosure.
Peran dan Pengaruh Asuransi Syariah terhadap Kesejahteraan Masyarakat Azhar; Aninda Eka Putri; David Sri Kuncoro; Uun Sunarsih
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25226

Abstract

Abstrak Asuransi syariah merupakan salah satu instrumen keuangan yang didasarkan pada prinsip-prinsip syariah, seperti keadilan, solidaritas, dan berbagi risiko, yang bertujuan untuk meningkatkan kesejahteraan masyarakat. Penelitian ini bertujuan untuk menganalisis peran dan pengaruh asuransi syariah terhadap kesejahteraan masyarakat berdasarkan tinjauan literatur dari berbagai jurnal. Kajian ini menemukan bahwa asuransi syariah memiliki kontribusi signifikan dalam memberikan perlindungan finansial, mengurangi ketimpangan sosial, meningkatkan akses terhadap layanan kesehatan, serta memberdayakan ekonomi masyarakat, terutama kelompok rentan. Prinsip solidaritas sosial yang menjadi dasar asuransi syariah juga berperan dalam memperkuat hubungan antar anggota komunitas, menciptakan rasa kebersamaan, dan meningkatkan kualitas hidup masyarakat. Namun demikian, tantangan seperti rendahnya literasi keuangan syariah dan keterbatasan pemahaman masyarakat menjadi kendala utama dalam pengembangan asuransi syariah. Oleh karena itu, diperlukan upaya peningkatan edukasi, inovasi produk, dan strategi yang lebih inklusif agar manfaat asuransi syariah dapat dirasakan oleh semua lapisan masyarakat. Temuan ini diharapkan dapat memberikan wawasan bagi pengambil kebijakan dan pemangku kepentingan dalam mengoptimalkan peran asuransi syariah sebagai bagian dari sistem perlindungan sosial yang berkelanjutan. Kata kunci: Asuransi syariah, kesejahteraan masyarakat, perlindungan finansial, solidaritas sosial, literasi keuangan Abstract Islamic insurance, or takaful, is a financial instrument based on sharia principles such as justice, solidarity, and risk-sharing, aimed at improving societal welfare. This study seeks to analyze the role and impact of Islamic insurance on community welfare through a literature review of various journals. The findings reveal that Islamic insurance significantly contributes to providing financial protection, reducing social inequality, enhancing access to healthcare, and empowering community economies, particularly for vulnerable groups. The social solidarity principle underlying Islamic insurance also strengthens relationships among community members, fosters a sense of togetherness, and improves overall quality of life. However, challenges such as low Islamic financial literacy and limited public understanding pose significant barriers to the development of Islamic insurance. Therefore, efforts to enhance education, product innovation, and more inclusive strategies are essential to ensure the benefits of Islamic insurance are accessible to all societal levels. These findings are expected to provide insights for policymakers and stakeholders in optimizing the role of Islamic insurance as part of a sustainable social protection system. Keywords: Islamic insurance, community welfare, financial protection, social solidarity, financial literacy
Presepsi Zakat Penghasilan Bagi Pekerja Muslim Kirioma, Rosalinda; Rozan Alkhoiri; Uun Sunarsih
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25237

Abstract

Penelitian ini bertujuan untuk menganalisa persepsi pekerja muslim terhadap zakat penghasilan sebagai salah satu kewajiban agama dan sekaligus instrumen distribusi ekonomi. Penelitian dilakukan dengan pendekatan deskripstif untuk mengidentifikasi faktor -faktor yang mempengaruhi kesadaran dan pemahaman pekerja terhadap kewajiban zakat penghasilan. Data diperoleh melalui survey terhadap sejumlah responden yang bekerja di berbagai sektor.
Pandangan Kenaikan Tarif PPN 12% dengan Menggunakan Sistem Coretax: Implikasi pada UMKM di Indonesia Anselmus Rufus Kodu; Heri Heri; Roberto Josua F. Hasibuan; Uun Sunarsih
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25473

Abstract

Tax is one of the primary sources of government revenue worldwide and is a mandatory contribution to the state without any direct benefit. Among Indonesia's various types of taxes, Value Added Tax (VAT) is one of them. VAT is closely related to taxpayers established as taxable businesses, where VAT is levied on the purchase/sale transactions conducted by individual and corporate taxpayers. On January 1, 2025, the government will increase the VAT rate from 11% to 12%, although this regulation has been met with opposition from various parties. This article discusses the perspectives on the 12% VAT increase using the coretax system. This research employs a qualitative approach through a literature review, involving a review of books, journals, articles, and law-based information related to the research object. The results show that the increase in the VAT rate to 12% has both positive and negative impacts. The positive impact is that it will increase government revenue to be redistributed to the community. Meanwhile, the negative impacts include increased prices of goods/services, rising inflation, and decreased purchasing power of the people.
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