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<![CDATA[PEMAHAMAN KONSEP PAJAK PADA ZAKAT ]]>
<![CDATA[Pravitasari, Dyah]]>
<![CDATA[ An-Nisbah: Jurnal Ekonomi Syariah Vol 2, No 2 (2016) ]]>
Publisher : <![CDATA[IAIN Tulungagung ]]>
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DOI: 10.21274/an.2016.2.2.219-244
<![CDATA[The purpose of this paper is to provide an overview of the similarities and differences in the concept of zakat and tax, opinions of the scholars concerning zakat and taxes, as well as explaining about the effective management of zakat based on the application of the concept of tax. The fndings in this paper indicate that the similarities between the concepts of zakat and the concept of the tax, namely that both have the elements of force and manager. Meanwhile the differences are that two concepts are located on the side of the name, the legal basis, object, the nature of its obligations, the percentage of the amount paid, and utilization. The concept of tax which can be applied in order to obtain effective management of zakat is to impose sanctions on manager of zakat and negligent muzzaki not pay their zakat as on tax management. This sanction will improve the system of zakat administration and establishment of an independent agency that acts as the auditor.Keywords: Zakat, Tax, Similarities, Differences.]]>
<![CDATA[ANALISIS PERSEPSI MAHASISWA EKONOMI SYARIAH IAIN TULUNGAGUNG TERHADAP KODE ETIK AKUNTAN ISLAM DAN ETIKA BISNIS ISLAM ]]>
<![CDATA[Pravitasari, Dyah]]>;
<![CDATA[Meirini, Dianita]]>
<![CDATA[ An-Nisbah: Jurnal Ekonomi Syariah Vol 4, No 1 (2017): An-Nisbah ]]>
Publisher : <![CDATA[IAIN Tulungagung ]]>
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DOI: 10.21274/an.2017.4.1.171-201
<![CDATA[Abstract: Code of ethics is indispensable as a standard of professional conduct at the highest level in the profession as an accountant. The need for a level of public confdence in the quality of service provided by an accountant irrespective of what has been done by an individual. The level of public confdence in the quality of professional services of a person who works as an accountant will increase. The accounting profession can realize high standards capable for the fulfllment of any interests. An interesting issue arises that is related to violations of professional ethics that have been executed by the accountant either at the national or international level. In the country of Indonesia, the issue continues to grow in line with the violations of professional ethics. Examples that occurred were violations in Indonesian banks in the period of 2002âs. In that year, a bank declared in a condition worth operating/ unconditional healthy by a public accountant sourced from an audit of fnancial statements in accordance with Indonesian Banking Accounting Standards turned out most of the banks are conditioned unhealthy. Another case is the engineering of fnancial statements carried out by internal accountants in companies that have gone public. The most obvious form of failure perceived from modernization and the era of globalization is the feld of economics, is the real form of modern capitalism although it is fnally able to show its advantages from the socialists. The reality has been born new problems Countries included in this case are Muslim countries tend to be objects rather than subjects of capitalism.Keywords: Perception, Islam Accountants Code of Conduct and Business Ethics Islam]]>
<![CDATA[PEMAHAMAN KONSEP PAJAK PADA ZAKAT ]]>
<![CDATA[Pravitasari, Dyah]]>
<![CDATA[ An-Nisbah: Jurnal Ekonomi Syariah Vol 2, No 2 (2016) ]]>
Publisher : <![CDATA[IAIN Tulungagung ]]>
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DOI: 10.21274/an.2016.2.2.219-244
<![CDATA[The purpose of this paper is to provide an overview of the similarities and differences in the concept of zakat and tax, opinions of the scholars concerning zakat and taxes, as well as explaining about the effective management of zakat based on the application of the concept of tax. The findings in this paper indicate that the similarities between the concepts of zakat and the concept of the tax, namely that both have the elements of force and manager. Meanwhile the differences are that two concepts are located on the side of the name, the  legal basic, object, the nature of its obligations, the percentage of the amountpaid, and utilization. The concept of tax which can be applied in order to obtain effective management of zakat is to impose sanctions on manager of zakat and negligent muzzaki not pay their zakat as on tax management. This sanction will improve the system of zakat administration and establishmentof an independent agency that acts as the auditor.Keywords: Zakat, Tax, Similarities, Differences]]>
<![CDATA[PEMAHAMAN KODE ETIK PROFESI AKUNTAN ISLAM DI INDONESIA ]]>
<![CDATA[Pravitasari, Dyah]]>
<![CDATA[ An-Nisbah: Jurnal Ekonomi Syariah Vol 1, No 2 (2015) ]]>
Publisher : <![CDATA[IAIN Tulungagung ]]>
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DOI: 10.21274/an.2015.1.2.85-110
<![CDATA[This study has the aim of providing an overview of the accounting profession of Islam in Indonesia and provide an explanation of the code of ethics of Islam accountant . Code of Conduct accountant Islam basically consists of aspects of Sharia as the basic principles of the code of ethics accountants, for accountants ethical principles, and ethical behavior for regulation of accountants. Islam has a system of accounting which refers to the Qurâan and Sunnah and has been practiced in the early days of Islam until the rise of the Islamic Caliphate. This system has a lot in common with an accounting system that has been used at the present time, so when viewed from the historical side, many people in Europe learn from Islamic countries and have adopted knowledge including accounting. Code of Conduct by AAOIFI Islamic accountants includ: trustworthiness, legitimacy, objectivity, competence and diligent professi, behavior and behavior faith driven professional and technical standards.Keywords: Principles of ethics for accountant , Regulation of ethical conduct for accountants and Code of Conduct]]>
<![CDATA[ANALISIS PERSEPSI MAHASISWA EKONOMI SYARIAH IAIN TULUNGAGUNG TERHADAP KODE ETIK AKUNTAN ISLAM DAN ETIKA BISNIS ISLAM ]]>
<![CDATA[Pravitasari, Dyah]]>;
<![CDATA[Meirini, Dianita]]>
<![CDATA[ An-Nisbah: Jurnal Ekonomi Syariah Vol 4, No 1 (2017): An-Nisbah ]]>
Publisher : <![CDATA[IAIN Tulungagung ]]>
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DOI: 10.21274/an.2017.4.1.171-201
<![CDATA[ABSTRACT Code of ethics is indispensable as a standard of professional conduct at the highest level in the profession as an accountant. The need for a level of public confidence in the quality of service provided by an accountant irrespective of what has been done by an individual. The level of public confidence in the quality of professional services of a person who works as an accountant will increase. The accounting profession can realize high standards capable for the fulfillment of any interests. An interesting issue arises that is related to violations of professional ethics that have been executed by the accountant either at the national or international level. In the country of Indonesia, the issue continues to grow in line with the violations of professional ethics. Examples that occurred were violations in Indonesian banks in the period of 2002s. In that year, a bank declared in a condition worth operating/ unconditional healthy by a public accountant sourced from an audit of financial statements in accordance with Indonesian Banking Accounting Standards turned out most of the banks are conditioned unhealthy. Another case is the engineering of financial statements carried out by internal accountants in companies that have gone public. The most obvious form of failure perceived from modernization and the era of globalization is the field of economics, is the real form of modern capitalism although it is finally able to show its advantages from the socialists. The reality has been born new problems. Countries included in this case are Muslim countries tend to be objects rather than subjects of capitalism.ABSTRAK Kode etik sangat diperlukan sebagai standar berperilaku secara profesional pada tingkatan yang paling tinggi di profesi sebagai akuntan. Kebutuhan akan tingkat kepercayaan publik terhadap kualitas jasa layanan yang diberikan seorang akuntan terlepas dari apa yang telah dilaksanakan oleh perseorangan. Tingkat kepercayaan masyarakat akan kualitas layanan profesional dari seorang yang berprofesi sebagai akuntan akan mengalami peningkatan. Profesi akuntan dapat mewujudkan standar tinggi yang mampu untuk pemenuhan segala kepentingan. Isu yang menarik muncul yaitu terkait dengan pelanggaran etika profesi yang telah dilaksanakan oleh akuntan baik itu pada level nasional ataupun internasional. Di negara Indonesia, isu itu terus berkembang sejalan dengan adanya pelanggaran-pelanggaran etika profesi. Contoh yang terjadi adalah pelanggaran di bank-bank Indonesia di masa tahun 2002-an. Pada tahun itu, bank yang dinyatakan dalam kondisi layak beroperasi/ sehat tanpa syarat oleh akuntan publik yang bersumber dari audit  atas laporan keuangan sesuai dengan Standar Akuntansi Perbankan Indonesia ternyata sebagian besar bank tersebut berkondisi tidak sehat. Kasus lain adalah perekayasaan atas laporan keuangan yang dilaksanakan oleh akuntan internal pada perusahaan yang telah go public.Bentuk kegagalan yang paling nyata dirasakan dari modernisasi dan era globalisasi ialah bidang ekonomi, adalah bentuk nyata dari kapitalisme modern meski pada akhirnya mampu menunjukkan kelebihannya dari kaum sosialis. Kenyataannya telah lahir permasalahan-permasalahan baru. Negara termasuk dalam hal ini adalah negara-negara Muslim cenderung dijadikan obyek dibandingkan jadi subyek dari kapitalisme. ]]>
<![CDATA[MEKANISME SISTEM PENJAMINAN MUTU INTERNAL PERGURUAN TINGGI (Studi Kasus Pada Universitas Islam Balitar, Blitar) ]]>
<![CDATA[Aspranawa, Anang Dwi Putransu]]>;
<![CDATA[Pravitasari, Dyah]]>
<![CDATA[ Dinamika Penelitian: Media Komunikasi Penelitian Sosial Keagamaan Vol 18, No 1 (2018) ]]>
Publisher : <![CDATA[LP2M IAIN Tulungagung ]]>
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DOI: 10.21274/dinamika.2018.18.1.1-20
<![CDATA[This research is a study that examines and describes the internal quality management system of higher education. Management system begins with activities planning, organizing, self-actualization and control. The Islamic Balitar University Blitar is carrying out internal quality assurance has been arranged integrally starting from education and teaching activities, until research activities and community services. The implementation quality of education itself is continuous improvement. This means that the Islamic Balitar University Blitar has established, implemented, evaluated the implementation, controlled the implementation and improve the quality standard of education run independently adjusted to the vision and mission of the college.Keywords: System, Management, Quality Assurance]]>
<![CDATA[MEKANISME SISTEM PENJAMINAN MUTU INTERNAL PERGURUAN TINGGI ]]>
<![CDATA[Aspranawa, Anang Dwi Putransu]]>;
<![CDATA[Pravitasari, Dyah]]>
<![CDATA[ Dinamika Penelitian: Media Komunikasi Penelitian Sosial Keagamaan Vol 18, No 1 (2018) ]]>
Publisher : <![CDATA[LP2M IAIN Tulungagung ]]>
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DOI: 10.21274/dinamika.2018.18.1.1-20
<![CDATA[This research is a study that examines and describes the internal quality management system of higher education. Management system begins with activities planning, organizing, self-actualization and control. The Islamic Balitar University Blitar is carrying out internal quality assurance has been arranged integrally starting from education and teaching activities, until research activities and community services. The implementation quality of education itself is continuous improvement. This means that the Islamic Balitar University Blitar has established, implemented, evaluated the implementation, controlled the implementation and improve the quality standard of education run independently adjusted to the vision and mission of the college.Keywords: System, Management, Quality Assurance]]>
<![CDATA[PROFESIONALITAS GURU SERTIFIKASI DALAM MENINGKATKAN MUTU PENDIDIKAN ANAK IBTIDAIYAH ]]>
<![CDATA[PRAVITASARI, DYAH]]>
<![CDATA[ Al-Ikhtibar: Jurnal Ilmu Pendidikan Vol 5 No 2 (2018): Juli-Desember 2018 ]]>
Publisher : <![CDATA[Program Studi Pendidikan Agama Islam ]]>
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<![CDATA[Pemerintah telah berupaya meningkatkan kualitas pendidikan salah satunya dengan adanya program sertifikasi guru. Program sertifikasi guru merupakan upaya untuk mendapatkan guru yang profesional. Oleh karena itu guru sebagai sosok yang profesional harus memiliki kompetensi dan kinerja yang sesuai dengan tuntutan pekerjaanya sehingga mempunyai kewenangan yang jelas. Dengan adanya sertifikasi atau guru yang profesional pemerintah berharap guru dapat meningkatkan mutu pendidikan. Adapun tujuan umum dari penelitian ini adalah untuk melihat sejauhmana guru yang telah bersertifikasi di dalam meningkatkan mutu pendidikan khususnya anak Ibtidaiyah. Metode penelitian yang digunakan adalah meteode penelitian kualitatif. Berdasarkan hasil penelitian, penulis memaparkan bahwa ada beberapa guru yang belum memenuhi semua kriteria guru profesioanal, seperti belum mampu menggunakan metode pembelajaran yang efektif, kurangnya pemahaman guru terhadap penggunaan IPTEK, kurangnya kesadaran guru untuk meningkatkan kualitas dirinya dan kurangnya kesadaran guru terhadap tugas dan fungsinya sesuai dengan jabatan yang diembanya. Sehingga dengan begitu, berdampak terhadap siswa yakni minat belajar siswa menjadi kurang.]]>
<![CDATA[THE EFFECT OF AUDITOR EXPERIENCE, OBEDIENCE PRESSURE, AND TASK COMPLEXITY ON AUDIT JUDGMENT : (Empirical Study at a Public Accounting Firm in Surabaya) ]]>
<![CDATA[Pravitasari, Dyah]]>;
<![CDATA[Hirmantono, Agung]]>
<![CDATA[ Journal of Industrial Engineering & Management Research Vol. 1 No. 4 (2020): December 2020 ]]>
Publisher : <![CDATA[AGUSPATI Research Institute ]]>
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DOI: 10.7777/jiemar.v1i4.236
<![CDATA[This study aimed to examine the effect of auditor experience, the pressure of obedience, and the complexity of the task of the audit judgment. Based on the results of the study are expected to provide an overview of the dynamics that occur in a particular public accounting firm audit the auditor in making a judgment. This study was a quantitative research using direct survey through questionnaires. The population in this study is the auditors who work in public accounting firm in Surabaya. Techniques used in sampling is random sampling. Collecting data using questionnaires that have been tested for validity and reliability levels. Data were analyzed using multiple regression analysis, F test, and test T.The results showed that:The auditor's experience, Pressure observance experience, and complexity of the task experience has no effect on audit judgment.]]>
<![CDATA[Pengaruh Pengetahuan Akuntansi, Kecerdasan Emosional, Religiusitas, Penghargaan Finansial dan Pertimbangan Pasar Kerja Terhadap Minat Berkarir Sebagai Akuntan Publik ]]>
<![CDATA[Siti Nurbuana Dewi]]>;
<![CDATA[Dyah Pravitasari]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA Surakarta ]]>
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DOI: 10.29040/jiei.v8i1.4677
<![CDATA[The accuracy of determining and choosing a career is an important point in human life, in-depth knowledge of a career must be applied, such as providing understanding for prospective workforce. One of the candidates for the workforce is economics graduates, including those from the Islamic accounting department. The object in this research was Islamic accounting student of UIN Sayyid Ali Rahmatullah Tulungagung. This study aims to examine the effect of accounting knowledge, emotional intelligence, religiosity, financial rewards and labor market considerations on interest in a career as a public accountant in Islamic accounting students at UIN Sayyid Ali Rahmatullah Tulungagung. The research method used is multiple linear regression. The results showed that accounting knowledge and emotional intelligence had no significant effect, while religiosity, financial rewards and labor market considerations had a significant effect on career interest as a public accountant in Islamic accounting students at UIN Sayyid Ali Rahmatullah Tulungagung.]]>
