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All Journal Jurnal Intermediasi Manajemen Bisnis Syariah Jurnal Akuntansi dan Sistem Teknologi Informasi Media Wisata Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL ILMU EKONOMI & SOSIAL Paradigma JURNAL EKONOMI UHO Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Ilmiah Wahana Akuntansi Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JUMANJI (JURNAL MANAJEMEN JAMBI) JRA: Jurnal Riset Akuntansi Jurnal Kesehatan Ibu dan Anak JAE (Jurnal Akuntansi dan Ekonomi) eBA Journal: Journal Economic, Bussines and Accounting Jurnal Ekonomi Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of English Language and Pedagogy Dialectical Literature and Education Journal Indonesia Accounting Journal Jurnal Investasi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Suluh Pendidikan Jurnal ABM Mengabdi Transekonomika : Akuntansi, Bisnis dan Keuangan Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Education Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Reviu Akuntansi, Keuangan, dan Sistem Informasi JGEN : Jurnal Pengabdian Kepada Masyarakat
Anita Wijayanti
UNIBA Surakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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SISTEM PENJUALAN KREDIT DENGAN DUA HARGA DALAM TINJAUAN SYARIAH Wijayanti, Anita; Hendrik, Hendrik
Manajemen Bisnis Syariah Nomor : 01/Th. VI Vol. 11 Januari 2012
Publisher : Manajemen Bisnis Syariah

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Abstract

The emergence of two credits in the sale price of a problem that is often discussed in the rules of Islamic economics, because excess debt service stated in the flower, while the legal interest is haram, so there is a problem How does the law of two prices in the sale of credit in terms of Al Quran and Al Hadith ?                 The scholars disagree since to the present so as to produce three opinions, namely (1) That is an absolute falsehood bai´atain is (according to Ibn Hazm), (2) That the bai´atain is forbidden, except when the two prices (sell) it set (split) at one price only (ie the price of credit or cash price only), and (3) that the bai´atain is haram, but if it has occurred and the transaction price (selling) the lower set, then this is permitted (permissible).                 Based on his interpretation, the interpretation of the more shohih sahabatlah (right), rojih (strong), and precedence, they assert that the main core of the election ban bai´atain is offering two types of the selling price of the obvious, ie, between the price in cash / cash or the price of credit, from a transaction which leads to higher priced options from it, so the potential for the occurrence of usury, so it generally indicates that the law (fiqh syar´iah) Islam in terms of buy-sell "credits" with two rates ("taqsith" - bai´atain) is haram, when determining the highest price   Key word : credit, price, taqsith, bai´atain
PENGARUH SAFAR TERHADAP PERKEMBANGAN PERDAGANGAN INTERNASIOANL Wijayanti, Anita; M.Kes, Hendrik
Manajemen Bisnis Syariah Nomor : 02/Th. IV Vol. 8 Agustus 2010
Publisher : Manajemen Bisnis Syariah

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Abstract

Safar according to language rules (etymology) drawn from the word Arab safaran "meaning visible or appeared, - plural form of words is asfaar. It is said like that because the word "safar" revealed the face, morality, character, and the original nature of a person, place, or things that have not been known previously when the air-traveling. While people who do safar (have a journey) is called musaf. Safar under the termsof  languages (etymology) means cutting travel distance, - the journey, and had left the village boundary. It is meant towards a certain place. The word safar according to syariat leaving a residence with intent to walk or to try on the way of Allah on earth. Safar by syariat divided into 5 types, namely: Safar which is haram, required,  sunnah, allowed (permissible), and  the makruh.By traveling to scavenge prosperity actually been happening since the first time man was created in the earth (ie. since the time of Prophet Adam  Prophet Ibrahim, as well as that experienced by other Prophets, such as  Prophet Moses, Prophet David, the Prophet Sulaiman, and others. By traveling has been done by several people at that time, among them the ancient Egyptians, Mesopotamia, the Saba (in Yemen), the island of Crete, Greece, Persia, and Rome.Simak Baca secara fonetik Simak Baca secara fonetik A journey to get  prosperity also been done since he has not become a prophet  the trade widely hailed by the friends when the jaahiliyyah and the aftermath of the Islamic developing.By the activities of traveling commerce, several countries / nations in Europe, they are Spanish, Dutch, Portuguese, English and French, managed to gain huge profits from strategic trading centers  in the areas of  his colony. Begin at mid of 20th century the term international trade that began with trade between countries, which led to the term globalization continues to grow until the 21st century today, as the development of communication and information. The historical facts data mentioned above indicate that the travel (safar) since the jaahiliyyah, Islam developed, medieval, and now generally been used as a measure in the search, get prosperity, and develop his prosperity which has been obtained, namely with air-traveling constantly, trying to find/ get a chance (especially with the trade), or deliver merchandise to a distant place or country Keywords: Safar, International Trade, Globalization
PERPEDAAN PERSEPSI HARAPAN KONSUMEN TERHADAP JASA PELAYANAN HOTEL MANGKUYUDAN SURAKARTA Wijayanti, Anita
Paradigma Vol 13, No 01 (2015): Jurnal Paradigma Vol. 13, No. 01, Februari – Juli 2015
Publisher : Paradigma

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Abstract

Semakin meningkatnya persaingan di bidang perhotelan, maka industry perhotelan perlu meningkatkan pelayanan kepada konsumen, termasuk Hotel Mangkuyudan. Sebagai usaha untuk meningkatkan pelayanan maka perlu di ketahui bagaimana perbedaan persepsi konsumen terhadap pelayanan Hotel Mangkuyudan. Berdasarkan hasil pengujian statistik dapat diketahui nilai z hitung untuk masing-masing dimensi adalah sebagai berikut, dimensi fisik – 2,930, dimensi reabilitas – 2,299, dimensi daya tanggap – 3.286, dimensi jaminan – 2.361 dan dimensi empati – 4.376, dari hasil tersebut diatas dapat diambil suatu kesimpulan bahwa ada perbedaan (gap) anatara harapan dan persepsi konsumen hotel laweyan, dengan demikian hipotesis pertama bahwa ada perbedaan anatar harapan dan persepsi konsumen di hotel laweyan dapat diterima.Berdasarkan hasil pengujian statistic, juga dapat diketahui bahwa dimensi daya tanggap dan jaminan mempunyan rank negative yang lebih banyak dari pada rank positif, sehingga dapat diambik kesimpulan bahwa  pada dua dimensi tersebuh konsumen Hotel Mangkuyudan tidak puas dengan pelayanan yang telah diberikan.
DETERMINAN PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK OLEH MAHASISWA AKUNTANSI Asmoro, Tri Kusno Widi; Wijayanti, Anita; Suhendro, Suhendro
JURNAL EKONOMI UHO Vol 1, No 1 (2016)
Publisher : JURNAL EKONOMI UHO

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Abstract

The purpose of this research is to analyze some factors which can influence the accounting students’ interest at Batik Islamic University and the  Sebelas Maret University Surakarta. This research sample using purposive sampling. The samples are 100 respondents. The analytical method is multiple linear regression.The results of this research shown that partially only factor training of professionals who have a significant influence on career selection of students S1 accounting to be public accounting. Meanwhile the salary factor, professional recognition, work environment, social values, consideration of the labor market, and personality have no significant effect. Whereas, simultaneously concluded that the factors of salaries, professional training, professional recognition, work environment, social values, labor market considerations, and personality have a positive and significant influence on student career selection of S1 accounting to be public accounting.
FACTORS INFLUENCING THE SELECTION OF ACCOUNTING STUDENTS IN A CAREER AS A PUBLIC ACCOUNTANT Widi Asmoro, Tri Kusno; Wijayanti, Anita; Suhendro, Suhendro
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 15, No 1 (2016)
Publisher : Universitas Jember

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Abstract

Abstract The purpose of this study is to find the influence of the factors of the career selection of the S1 student at accounting department at Batik Islamic University and the University of Sebelas Maret Surakarta.This research sample using purposive sampling. The samples are 100 respondents. The analytical method is multiple linear regression.The results of this research shown that partially only factor training of professionals who have a significant influence on career selection of students S1 accounting to be public accounting. Meanwhile the salary factor, professional recognition, work environment, social values, consideration of the labor market, and personality have no significant effect. Whereas, simultaneously concluded that the factors of salaries, professional training, professional recognition, work environment, social values, labor market considerations, and personality have a positive and significant influence on student career selection of S1 accounting to be public accounting. Keywords: Career, colleger, public accounting
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS SIKLUS PENERIMAAN KAS (Studi Kasus pada RSUD Kabupaten Jombang) Ningsih, Venia Wahyu; Wijayanti, Anita
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to describe  how internal controls have been applied to the General Hospital of Jombang especially in the cycle of cash receipts. Data collection for this study was done by interview, direct observation and documentation as well as the use of literature related to the  cycle of cash receipts. Results from this study indicate that there are some weaknesses in the internal control Hospital Jombang. Which were related to the absence flowchart cash receipts, and SOP patient enrollment. Therefore, hospitals need to design a system that is more effective and efficient.Key  words:  Systems,  Information,  Accounting,  Internal Control,  Cash Receipt Cycle
EFFECT OF FINANCIAL PERFORMANCE AND GOOD CORPORATE GOVERNANCE ON VALUE OF COMPANY Ratnasari, Diana; Chomsatu Samrotun, Yuli; Wijayanti, Anita
eBA Journal: Journal Economics, Bussines and Accounting Vol 4 No 2 (2018): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v4i2.610

Abstract

This study aimsato Determine and analyzeathe influence of financialaperformance (returnson investment and return on equity) and good corporate governance (managerial ownership, independent board of commissioner, and the auditacommittee) to the value of the company. The population insthissstudysaresallsmanufacturingscompaniedslistedsonsthesIndonesia Stock Exchange period 2014 to 2016. Sampling technique in this study using purposive samplingsmethod, Obtained a sample of 19 companies over three periods, the resulting in a total sample of 57. Data analysis techniques used is using multiplearegressionaanalysis. The results of the feasibility study models (F test) shows that the variables return on investment, return on equity, managerial ownership, independent boardaofaCommissioners, andatheaauditacommittee influence the value of the company. The result of hypothesis test (t test) shows that the variable of return on investment, return on asset, and independent board of commissioner influence to firm value, while managerial ownership variable and audit committee have no effect to company value.  
THE EFFECT OF INTERNAL AUDITORS AND INTERNAL CONTROL ON COMPANY PERFORMANCE (Case study in Sukoharjo Regency) Murti, Bayu; Wijayanti, Anita; Masitoh, Endang
eBA Journal: Journal Economics, Bussines and Accounting Vol 4 No 2 (2018): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v4i2.609

Abstract

The purpose of this study is (1) to determine the effect of internal auditors on Company Performance (2) to determine the effect of internal controls on company performance. This research was conducted in 4 manufacturing companies in Sukoharjo regency. The number of respondents in this study is 50 respondents from 50 questionnaires that have been distributed. Respondents in this study are internal auditor staff who work in a company. The method used is purposive sampling method. Data analysis method uses multiple linear regression analysis and the process of using SPSS 22. Determination of the coefficient of adjusted R Squared testing results of 0.37 indicates that 37% of the company's performance variables can be explained by internal auditor and internal control variables, while 63% is explained by factors other than research. From the tests that have been carried out f test and t-test, the research shows that (1) internal auditors affect the company's performance as evidenced by comparing the value of t count> t table at a significant 5% is 2,175> 2,0129 (2) internal control affects the company's performance with the proof proved by comparing the value of t count> t table at 5% significant is 4,751> 2,0129.
THE INFLUENCE OF EDUCATIONAL LEVEL, WORK EXPERIENCE AND COMPREHENSION OF ACCOUNTING INFORMATION SYSTEM ON FINANCIAL REPORT QUALITY Adiyanto, Fajar; Chomsatu Samrotun, Yuli; Wijayanti, Anita
eBA Journal: Journal Economics, Bussines and Accounting Vol 4 No 2 (2018): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v4i2.612

Abstract

This study is conducted to: 1) test and analyze the influence of educational level on financial report quality; 2) test and analyze the influence of work experience on financial report quality; 3) test and analyze the influence of accounting information system on financial report quality. This type of research i.e. research with quantitative data sources in this study is the primary data. Population in this study is all employees employed in district financial department in Surakarta with the sample amounted of 30 employees, where all population was taken as sample. The technique in this study use the question form. The data analysis in a linear regression multiple series program spss for windows version 17.0. From data analysis known that the variabel work experience (H2) and accounting information system comprehension (H3) have influence on financial report quality, and the educational level (H1) variable has no influence on financial report quality, with in the regression coefficient values show that showed a negative value i.e. t count-0.985 and significant value of 0.334
PERILAKU NASABAH DALAM BERTRANSAKSI DENGAN BANK SYARIAH DI KOTA MALANG Wijayanti, Anita; Kurniawati, Eris Tri
Intermediasi Vol 5, No 1 (2009)
Publisher : Departmen Vocational Financial and Banking

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Abstract

 In this current year, Islamic commercial banking industries have grown rapidly. They are involved in a tight competition. The competition is not only happened between Islamic commercial banking companies but also with conventional banking companies. The reasons of customers to do a transaction with Islamic commercial banking companies are needed to be understood by either practitioners or scholars. The research aim is to investigate the variables which affect consumer’s behavior in terms of doing transactions in Islamic commercial banking companies in Malang. Theory of planned behavior is used in this research as a basic frame work for analyzing those variables.The population of this research is all of Islamic commercial banking companies which are located in Malang. Sample is collected by using probability sampling method. In terms of answering the research question, multiple regressions are used. F-test and t-test are used in order to test the hypotheses.The result of this research shows that the three independent variables (attitude towards behaviour, subjective norms, and perceived control behaviour) has a significant influence either as partial or simultaneous goes together with the variable of the consumer’s behavior in terms of doing transactions in Islamic commercial banking companies in Malang. The most significant variable from the three independent variables is attitude towards behaviour (68,1%).Keywords: transaction, Theory of Planned Behavior, Islamic banking
Co-Authors -, pujiyanti Agustin, Ella Ahmad, Albattat Al-Shami, Samer Ali Amanda, Renova Aprilia Andhika Yudha Pratama Anita Rahmawati Astungkara, Agni Atmojo, Adrian Tri Atmoko, Agatha Garchia Agnes Ayu, Dian Setyaning Bunga Nur Islamiyah Chomsatu Samrotun, Yuli Dayanara, Larosa Dewi, Riana R. Dewi, Riana Rachmawati Dimas Ilham Nur Rois Endang Masitoh, Endang Eris Tri Kurniawati Fauzie, Fany Resti Fuadi Afif Gunawan, Yohanes Bambang Hary Hermawan Hendrik M.Kes I Made Narsa Kamalrudin, Massila Kamila, Aisyah Kartika Hendra Titisari Khoirul Hanif, Abdul Wahab KINESTI, NIKEN Lainivia, Deviana Maharani Lufti Ayu Ismawati M. Sukarno Mardaningsih, Dewi Margana Margana Masitoh W, Endang Maya Ambar Adristi Murti, Bayu Nikmatul Fajri, Rosa Ningsih, Venia Wahyu Ningtyas, Kurnia Puspita Norisa, Ismi Nugroho, Dhimas Setyo Nuraini, Salma Dewi Nurlita Novianti Padmawati, Tri Pahlawan, Enggar Wahyuning Prabawati, Ambar Diah Ayu Pratiwi, Nindyah Purwoko, Agus Rachmawati Dewi, Riana Ratna Damayanti Ratnasari, Diana Safitri, Nadia Oktarima Salimah Salimah, Salimah Salsabila, Unik Hanifah Setiawan, Marwan Siddi, Purnama Siti Nurlaela Suhendro Suhendro Supawi Pawenang Tarigan, Kaninta Agnes Melati Theresia, Endah Marianingsih Tri Kusno Widi Asmoro, Tri Kusno Tri Kusno Widi Asmoro, Tri Kusno Widi Untari Untari Valeri, Marco Wicaksana, Aziiz Duta Widodo, Agung Mugi Wijayanti, Ariska Wijayanti, Yunisa Meiliana WULANDARI, APRILIA Yuli Chomsatu Samrotun