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All Journal Journal of Accounting Science SAR (Soedirman Accounting Review): Journal of Accounting and Business AKTSAR: Jurnal Akuntansi Syariah QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi JURNAL AKUNTANSI JASF (Journal of Accounting and Strategic Finance) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Informatics and Digital Expert (INDEX) Jurnal Ekonomi Perjuangan (JUMPER) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Penelitian dan Pengabdian Masyarakat Perwira Journal of Community Development (PJCD) Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital
Retno Dyah Pekerti
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Implementasi Akad Istishna (PSAK Syariah 104) dalam Transaksi Jual Beli Online Retno Dyah Pekerti; Eva Faridah; Missi Hikmatyar; Irfan Faris Rudiana
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i1.8562

Abstract

Online buying and selling transactions are growing rapidly, from an Islamic perspective, they fall into the jurisprudence muamalah category of business or commerce. In Islam, there are rules governing buying and selling transactions that must be carried out by the seller and the buyer. This research is to explore the pillars and requirements for online buying and selling transactions and the implementation of the Istishna contract which refers to the Islamic PSAK 104 in online transactions. A qualitative method with case study research conducted in Tasikmalaya was chosen as the method in this research. The informants in the research are business people, consumers, academics, and ustadz. The results show that business people generally know about the pillars and requirements for online buying and selling transactions from an Islamic perspective. The Istishna contract has been carried out by business people with the term pre-order, business people do not know and apply the Sharia PSAK 104. The research can be a reference for business people, academics, and input for regulators and the public.
PERBANDINGAN KREDIT MACET UMKM PADA BANK PERSERO DAN BANK PEMBANGUNAN DAERAH DI INDONESIA Risna Kartika; Retno Dyah Pekerti; Elin Herlina; Marlina Nur Lestari
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 12 No 2 (2020): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/akuntabilitas.v13i2.1169

Abstract

Salah satu kredit produktif yang gencar di promosikan di Indonesia ialah kredit untuk UMKM. Hal ini tak luput dari dukungan pemerintah, terlihat dari fasilitas kredit UMKM yang disalurkan dari pihak bank pemerintah baik Bank Persero maupun BPD, berdasarkan data dari tahun 2015 sampai dengan 2019 kredit UMKM yang disalurkan kedua pihak bank tumbuh baik meskipun dilihat secara umum Bank Persero menyalurkan kredit UMKM lebih besar dari BPD, tetapi hal tersebut tidak terlepas dari tingginya Non Performing Loan (NPL) yang lebih dari standard yang ditetapkan Bank Indonesia yaitu 5%. Data yang digunakan dalam penelitian ini ialah data sekunder, berupa data rata-rata kredit untuk UMKM yang disalurkan perbulan oleh Bank Persero dan BPD di Indonesia yang dapat di peroleh dari Statistik Perbankan Indonesia pada website Otoritas Jasa Keuangan (OJK). Metode penelitian yang akan digunakan dalam penelitian ini ialah deskriptif dengan pendekatan kuantitatif dengan menggunakan independent t-test, karena penelitian ini bertujuan untuk mengetahui adakah perbedaan yang signifikan antara kredit macet atau NPL pada Bank Persero dan Bank Pembangunan Daerah di Indonesia. Hasil menunjukkan terdapat perbedaan rata-rata rasio NPL pada Bank Persero dan Bank BPD, dari rata-rata dapat disimpulkan bahwa Bank BPD memiliki rasio NPL lebih tinggi dibandingkan dengan Bank Persero.
TRANSAKSI E-COMMERCE: ANALISIS SUDUT PANDANG AKAD WAKALAH DAN SALAM SERTA PSAK SYARIAH 103 Retno Dyah Pekerti; Dewi Susilowati; Eliada Herwiyanti
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (858.598 KB) | DOI: 10.20884/1.sar.2019.4.1.1613

Abstract

The online purchasing and selling transaction reviewed in Islamic perspective is the category of muamalah in the field of trade or business. The rise of online transactions often causes problems. Sellers and buyers in online transactions have not understood the terms and conditions in buying and selling so that often occurs gharar, and do not know how the contract should be done. This research is to explore and analyze akad salam and application of PSAK Syariah 103 for online transactions. This research uses qualitative method with case study research conducted in Tasikmalaya City by using in-depth interview technique. Informants in the study consisted of business people, consumers, ustadz jurists, Majelis Ulama Indonesia (MUI) Tasikmalaya City, and academics. The results showed that the rukun and terms of sale and purchase in the perspective of sharia only known in general. Akad salam and PSAK Syariah 103 not known by the seller or buyer. Accounting of Salam can be applied to any sale and purchase transactions with the provisions of the scheme and recording, recognition, measurement, and presentation must be in accordance with the rules in PSAK Syariah 103. This research can be a reference for academics and become input for regulators, businessmen and community.
Pengaruh Good Corporate Governance Terhadap Tax Avoidance Rizky Ridwan; Retno Dyah Pekerti
JURNAL EKONOMI PERJUANGAN Vol. 4 No. 1 (2022): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v4i1.961

Abstract

This research was a descriptive and explanatory research, using data panel regression analysis. The software used in analyzing the data was Eviews 9. The data analysis in this study started with model testing with the approach of Common Effect Model, Fixed Effect Model and Effect Model; and the model selection testing was conducted through Chow, Hausman, and Langgage Multiplier tests. It was then followed by classic assumption test that comprised of normality test, heteroscedasticity, autocorrelation and multicollinearity tests. Then, the data panel regression test and hypothesis testing were done in form of partial regression coefficient (t test) and determination coefficient test. The populations in this research were about 90 reports of financial data, while the samples were about 30 reports with the criteria of the companies were being the participants in the Corporate Governance Perception Index (CGPI) and had annual report and sustainability continuously. The data in this study were secondary, obtained by data collection technique of documentation method and literature study. This research showed that the Managerial Ownership had positive and significant impact on the Tax Avoidance, while the Independent Commissioner and Institutional Ownership did not influence significantly on the Tax Avoidance. Keywords : CGPI
PENERAPAN AKAD MUDHARABAH DAN MUSYARAKAH DI PASAR MODAL SYARIAH INDONESIA Retno Dyah Pekerti; Rizky Ridwan
JURNAL EKONOMI PERJUANGAN Vol. 4 No. 1 (2022): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v4i1.965

Abstract

The Covid-19 pandemic has had many impacts on people in Indonesia, one of which is in terms of the economy. However, at the same time, the Indonesian capital market actually experienced an increase in the number of investors by 87.59 percent until December 2021. From this increase, it is expected that all users in the capital market, especially in the Islamic capital market, will know the principles and contracts made to transact in the Islamic capital market. The results of the study explain that mudharabah and musyarakah contracts can be used in transactions in the capital market with the condition that they must comply with sharia principles and each party must know their rights and obligations. This study uses descriptive qualitative methods with data collection techniques by library research (library study) where the authors collect data from books, articles, journals, internet sources and magazines related to the research. Keywords: Sharia Capital Market, Mudharabah Contract, Musyarakah Contract
Transaksi Jual Beli Online dalam Perspektif Syariah Madzhab Asy-Syafi’i Retno Dyah Pekerti; Eliada Herwiyanti
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 20, No 2 (2018)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.551 KB) | DOI: 10.32424/jeba.v20i2.1108

Abstract

Women’s Perceptions Of Glass Ceiling In The Accounting Profession In Indonesia Khodijah, Amalia Siti; Pekerti, Retno Dyah; Rahmayanti, Anggraeni Anisa Wara
Journal of Accounting Science Vol. 8 No. 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i1.1741

Abstract

General Background: The glass ceiling remains a significant issue in the accounting profession, reflecting persistent gender inequality despite women constituting a large proportion of the workforce. Specific Background: In Indonesia, the phenomenon is exacerbated by cultural and structural barriers that hinder women’s progression into leadership roles. Previous studies have primarily focused on developed countries, leaving a gap in understanding within developing nations like Indonesia. Knowledge Gap: There is limited empirical evidence on how professional women in developing countries perceive the glass ceiling and the factors contributing to it. Aims: This study aims to explore women’s perceptions of the glass ceiling in the Indonesian accounting profession and identify demographic, cultural, and structural factors influencing these perceptions. Results: The study found that perceptions of the glass ceiling are significantly affected by bias in performance evaluations, structural barriers like lack of mentoring, and cultural influences from male leaders. Marital status and having children also play critical roles, with single women and those with children more likely to perceive a glass ceiling. No significant difference was found between public and private sector accountants in this regard. Novelty: The research provides unique insights into the interplay of cultural and structural factors in a developing country context, highlighting the specific challenges faced by Indonesian women accountants. Implications: These findings can inform companies and policymakers to devise strategies to mitigate gender biases and support women’s career advancement. By addressing the identified barriers, organizations can retain talented female employees and enhance gender equality in leadership positions.
Optimasi Laporan Keuangan Pondok Pesantren Melalui Pengetahuan Akuntansi, Pemanfaatan Teknologi Informasi dan SDM Andriani, Ai Sindi; Pekerti, Retno Dyah
JURNAL AKUNTANSI Volume 19, Nomor 1, Mei 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v19i1.13076

Abstract

This study aims to examine the influence of accounting knowledge, the utilization of information technology, and human resources in the field of accounting on the quality of financial reports at Islamic boarding schools (pondok pesantren) in Tasikmalaya Regency. The research method used is a survey method with a descriptive quantitative approach. Testing was conducted using the structural equation model (SEM) with SmartPLS software. The sample for Islamic boarding schools was determined using Slovin's formula, resulting in a total of 93 boarding schools, while the respondents' sample was selected through purposive sampling. Tasikmalaya was chosen as the research location due to the high number of boarding schools, totaling 1,344. The results of the study show that: (1) Accounting Knowledge has a positive effect on the Quality of Financial Reports, (2) Utilization of Information Technology positively impacts the Quality of Financial Reports, and (3) Human Resources in the Accounting Field positively influence the Quality of Financial Reports. These findings can serve as a benchmark for Islamic boarding schools in selecting and placing financial managers aligned with the required expertise and provide practical guidance to improve the quality of financial reporting as part of boarding school management strategies.
Revolusi Smart Sukuk di Era Society 5.0: Peran Teknologi Blockchain Dyah Pekerti, Retno; Siti Khodijah, Amalia; Madyasari, Rina
Informatics and Digital Expert (INDEX) Vol. 6 No. 1 (2024): INDEX, Mei 2024
Publisher : LPPM Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/index.v6i1.2036

Abstract

Revolusi smart sukuk sebagai platform transaksi terbaru telah menjadi isu yang cukup menarik dalam industri keuangan, terutama di era Society 5.0. Namun, penelitian terdahulu belum menemukan gap analisis dalam isu ini, terutama terkait potensi dan tantangan penggunaan teknologi blockchain dalam smart sukuk. Penelitian ini bertujuan untuk menginvestigasi potensi, manfaat blockchain dalam smart sukuk, memahami dampaknya terhadap keuangan Islam dan pengembangan ekonomi berkelanjutan. Penelitian ini menggunakan metode kualitatif studi kasus. Tahap yang dilakukan: 1) menyusun instrumen dan menentukan tempat penelitian; 2) tahap pengumpulan data dengan teknik wawancara yang tersusun kepada informan; 3) mengolah dan menganalisis data sekunder dan primer. Hasil penelitian ini BMT Bina Ummah menggunakan blockchain Ethereum ERC20 yang dapat mengefisiensikan biaya penerbitan, meningkatkan keamanan, mempermudah proses transaksinya; Penerbit harus memahami aspek kesyariahan dalam sukuk; Blockchain berpotensi besar namun belum dapat diterapkan di Indonesia. Smart sukuk membantu UMKM dalam mendapatkan pembiayaan lebih mudah, meningkatkan inklusi keuangan terutama di pasar modal syariah. Regulator terus berinovasi mengikuti perkembangan di industri keuangan. Smart sukuk meningkatkan transparansi, efisiensi, keamanan. Blockchain sangat mungkin untuk diterapkan dalam industri keuangan di Indonesia. Penyedia layananan blockchain maupun regulator akan melakukan inovasi mengikuti perkembangan zaman.
The SOSIALISASI E-COMMERCE UNTUK UMKM DI DESA CIKALONG KABUPATEN TASIKMALAYA Rahayu, Isyana; Herdiyanti; Madyasari, Rina; Astuti, Dewi Ratnasari; Pekerti, Retno Dyah; Alfalah, Ramdani
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2024): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v1i4.1769

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM Desa Cikalong, Kabupaten Tasikmalaya, dalam memanfaatkan e-commerce untuk mengembangkan usaha. Melalui metode pertukaran dan seminar interaktif, peserta diperkenalkan pada konsep dasar e-commerce, manfaatnya, serta langkah awal untuk memulai penggunaannya. Kegiatan meliputi presentasi, simulasi pembuatan akun di platform e-commerce, pengelolaan toko online, dan strategi pemasaran digital. Hasil dari seminar ini menunjukkan peningkatan signifikan dalam pemahaman peserta terkait pentingnya e-commerce sebagai alat untuk memperluas pasar dan meningkatkan efisiensi bisnis. UMKM mendapatkan wawasan praktis tentang pemilihan platform yang tepat, pembuatan toko online, dan penerapan strategi pemasaran digital yang efektif. Selain itu, kegiatan ini membangun motivasi peserta untuk memanfaatkan teknologi dalam mengembangkan usaha mereka. Simpulan, dari kegiatan ini adalah bahwa seminar e-commerce memberikan dampak positif terhadap kesiapan UMKM dalam menghadapi persaingan di pasar digital. Namun, perlu dilakukan langkah lanjutan seperti pelatihan mendalam, pendampingan, dan perluasan cakupan peserta untuk memperkuat hasil yang dicapai. Dengan demikian, UMKM Desa Cikalong diharapkan dapat lebih kompetitif di era digital yang semakin berkembang. Kata Kunci: Desa Cikalong Tasikmalaya, E-Commerce UMKM, Seminar
Co-Authors Adittia, Rusi Adriani, Ai Sindi Akbar, Dendy Syaiful Alfalah, Ramdani Andriani, Ai Sindi Dewi Liesnoor Setyowati Dewi Ratnasari Astuti Dewi Susilowati Eliada Herwiyanti Elin Herlina, Elin Elsa Wantira EVA FARIDAH Febriani, Melsa Fani Herdiyanti, Herdiyanti Hikmatyar, Missi Isyana Rahayu, Isyana Kartika, Risna Khodijah, Amalia Siti Madyasari, Rina MARLINA NUR LESTARI PUJI LESTARI Rahmayanti, Anggraeni Anisa Wara Rizky Ridwan Rudiana, Irfan Faris Siti Khodijah, Amalia sri sudiarti Syfa, Raisa Hillia Aini