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All Journal Jurnal Kesehatan Lingkungan indonesia JAM Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Sharia Economics Journal of Health Research Science Journal of Islamic Philanthropy and Disaster Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Filantropi: Jurnal Manajemen Zakat dan Wakaf Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Gunung Djati Conference Series Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Lina Yulianti
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Faktor-Faktor Lingkungan Fisik Rumah Yang Berhubungan Dengan Kejadian Pneumonia Pada Balita Di Wilayah Kerja Puskesmas Pangandaran Kabupaten Ciamis Yulianti, Lina; Setiani, Onny; Darundiati, Yusniar Hanani
Jurnal Kesehatan Lingkungan Indonesia Vol 11, No 2 (2012): Oktober 2012
Publisher : Master Program of Environmental Health, Faculty of Public Health, Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jkli.11.2.187 - 193

Abstract

Background : Based on the Profile of Ciamis District Health Department in 2010, pneumococcal disease is asequence of infectious disease in children is quite hight, still in the top ten of outpatient clinicmost diseases,whereas in the working area of Pangandaran health center in 2011 there were 61 cases of pneumococcal disease(1.56%). The case is suspected to the condition of the physical environment of the house where children live.Therefore, the research was done in order to analyze factors of house physical environment on pneumoniaoccurrence in children under 5 years.Methods : This study was an observational research with a case control design. The research subjects consistedof case groups and control groups, with each sample of 46 people. Research variables consisted of wall type, floortype, ventilation condition of the house, ventilation condition of the bedrooms, house occupancy density, theseparation of a toddler’s bedroom, bedroom occupancy density, the location of the kitchen, the lighting conditionsin the house, temperature, humidity kind of, cooking fuel, the dangers rank of smoking, the practice of using ofmosquito coils. Data were collected through interviews and observation. The research data were analyzed byunivariate, bivariate and multivariate logistic regression.Result : Bivariate analysis results obtained information that there were three variables that have an associationwith the occurrence of pneumonia in toddlers, but according to a multivariate analysis known that there was adominant variable that was lighting conditions in the house with Odds Rasio 21,875; 95% CI 4,353 to109,933.Conclusion : . This study concluded that the physical condition of the house still needs improvements, especiallyto achieve that required condition needs, ventilation improvement both in house and in the bedroom.Key words : Pneumonia, toddler, house’s physical environment, Ciamis.
ANALYSIS OF POTENTIAL USE OF E-COMMERCE DURING THE COVID-19 PANDEMIC IN ZAKAT RECEIVING Lina Yulianti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.837 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.1255

Abstract

Before or during the Covid-19 pandemic, the potential for zakat receipts at the national level is enormous. But unfortunately, the realization of this potential is still minimal and not as expected. Therefore, the National Amil Zakat Agency (BANZAS) utilizes various digital platforms to increase the potential for receiving zakat, especially during the Covid-19 pandemic. This research will be carried out using a qualitative approach and secondary data from various studies or other research. The study results found that zakat receipts through e-commerce always increase every year. Mainly when the Covid-19 pandemic emerged, there were a lot of new zakat givers. This is due to the ease that has been successfully offered by various e-commerce to do zakat so that the acceptance of zakat through ecommerce is continuously increasing.
Efektifitas teknik relaksasi guided imagery terhadap perubahan skala nyeri pasien hepatoma Yulianti, Lina; Isnaini, Nur; Yulistiani, Mustiah; Linggardini, Kris
Journal of Health Research Science Vol. 4 No. 02 (2024): Journal of Health Research Science
Publisher : Lembaga Penelitian Sekolah Tinggi Ilmu Kesehatan Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34305/jhrs.v4i02.1404

Abstract

Latar Belakang: Gejala yang paling sering dilaporkan pasien dengan hepatoma adalah rasa nyeri di bagian kanan atas perut. Selam ini penanganan kasus ini hanya mengandalkan terapi farmakologi, sehingga menimbulkan ketidakpuasan pasien. Oleh sebab itu, penting dilakukan upaya penangan dengan menggunakan teknik relaksasi guided imagery. Tujuan penelitian ini adalah untuk mengetahui efektifitas penerapan teknik relaksasi guided imagery terhadap perubahan skala nyeri pada pasien hepatoma.Metode: Kuantitatif dengan desain quasi eksperimen menggunakan one group pre-test dan post-test. Pengukuran awal dilakukan pada subjek sebelum diberikan perlakuan, diikuti pengukuran akhir pada responden. Intervensi dilakukan 6 kali selama 3 hari. Uji normalitas menggunakan metode Kolmogorov-Smirnov menunjukkan data berdistribusi normal (P>0,05), sehingga analisis bivariat dilakukan dengan uji paired T-test.Hasil: Rata-rata skala nyeri sebelum intervensi adalah 4,28 dengan standar deviasi 0,546. Setelah intervensi, rata-rata skala nyeri menurun menjadi 3,34 dengan standar deviasi 0,621, menunjukkan penurunan sebesar 0,984. Selisih ini signifikan secara statistik dengan nilai p = 0,000 (P < 0,05).Kesimpulan: Teknik relaksasi guided imagery terbukti efektif menurunkan skala nyeri pada pasien dengan hepatoma
Determinant Factors of Audit Delay: Evidence on Jakarta Islamic Index (JII) Ponirah, Ade; Sinta Nurriyah, Laela; Muslih, Amar; Yulianti, Lina; Sakinah, Gina
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i2.2929

Abstract

This study aims to analyze the factors that influence audit delay. The method used in this research is to use descriptive analysis with a quantitative approach in the sampling technique using purposive sampling and based on predetermined criteria there are 10 companies with a period of 5 years or as much as 50 data. The statistical test tools used in this study are descriptive statistical analysis, classical assumption test, multiple linear test, coefficient of determination analysis (R2) and hypothesis testing using the t test and f test. The results showed that partially company size, audit opinion and profitability using return on assets had no significant effect on audit delay. Simultaneously, it shows that company size, audit opinion and profitability together have no significant effect on audit delay with the results of the coefficient of determination test (R2 ) the R square value is 0.129 or 12.9%, meaning that the three variables are only able to influence audit delay only by 12.9% and 87.1% by other factors.
ANALYSIS OF FINANCIAL PERFORMANCE THROUGH SHARIA COMPLIANCE IN THE ISLAMIC BANKING Yulianti, Lina; Karmila, Risma; Ruhimat, Ii
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 7, No 1 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v7i1.42222

Abstract

This study aims to prove that financial performance is influenced by Sharia compliance in the Islamic banking industry. Multiple linear regression analysis uses panel data from the annual Sharia banking reports. Purposive sampling was used to select 40 samples of financial data from the Indonesian Sharia banking sector for four years, from 2019 to 2022. The results prove that Sharia compliance proxied by Islamic income ratio (IsIR), profit-sharing ratio (PSR), and Islamic investment ratio (IIR) has simultaneously impacted financial performance in Islamic banking. It is hoped that this research will help the government enhance the overall performance of Islamic banking. There are some recommendations for ‘Bank Indonesía (BI) or the Financial Servíces Authoríty to encourage profit-sharing financing by conducting workshops for Sharia banking and businesses to enhance the understanding and implementation of profit-sharing mechanisms. Strengthen regulations and standards for Sharia Compliance by mandating regular Sharia audits for Islamic banks to ensure continuous adherence to Sharia principles. Furthermore, Islamic banks' management must improve Shari’a compliance in banking applications because the higher the Shari’a compliance, the higher the public confidence in Islamic banking apps. It would help other interested parties and potential investors become part of the Islamic banking sector.
Pengaruh Pengungkapan Laporan Keberlanjutan dan Tax Avoidance Terhadap Manajemen Laba Perusahaan yang Terdaftar di Jakarta Islamic Index (JII70) Periode 2020-2024 Roosyiidah, Roosyiidah; Yulianti, Lina; Muslih, Rd. Amar
Akuntansi dan Manajemen Vol. 20 No. 1 (2025): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i1.328

Abstract

The profit presented in financial statements serves as the main indicator used by stakeholders in decision-making. Companies often use earnings management practices to generate profits that attract investor interest. This study aims to find and analyze the influence of sustainability report disclosure and tax avoidance on earnings management in companies listed on the JII70 index in 2020-2024. This study uses secondary data from the companies' financial statements, annual reports, and sustainability reports. The sampling technique was carried out through purposive sampling, resulting in 16 companies being selected as research samples. Panel regression analysis is the test used to study the relationship between sustainability report disclosure and tax avoidance on earnings management. The results of this study show that sustainability reports disclosure, as measured by SRDI, has a significant negative impact on earnings management, and tax avoidance, measured by ETR, has a significant positive impact on earnings management. Furthermore, simultaneous testing shows that sustainability report disclosure and tax avoidance have a significant effect on earnings management.
Analisis Penerapan PSAK 459 Pada Pencatatan Akuntansi Produk Simpanan Wadiah: Studi Pada KSPPS BMT Nusa Ummat Sejahtera Kantor Cabang Cileunyi Bandung Anshori, Rio; Yulianti, Lina; Effendi, Ridwan
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 2 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i2.1060

Abstract

Penelitian ini bertujuan untuk menganalisis pencatatan akuntansi produk simpanan wadiah oleh BMT dan kesesuaiannya dengan PSAK 459 serta PAPSI, serta mengidentifikasi kendala-kendala yang dihadapi dalam penerapannya. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, dokumentasi, dan wawancara. Hasil penelitian menunjukkan bahwa: 1) KSPPS BMT Nusa Ummat Sejahtera Cabang Cileunyi Bandung menggunakan software IBSS dalam pencatatan akuntansi simpanan wadiah, sehingga pencatatannya menjadi lebih efektif; 2) Pencatatan akuntansi simpanan wadiah belum sepenuhnya sesuai dengan PSAK 459, terutama dalam pengakuan penerimaan, pendapatan, dan beban yang seharusnya diakui pada saat terjadinya, serta pendapatan atas pengelolaan dana yang seharusnya bukan merupakan keuntungan untuk dipublikasikan, dan pemberian bonus yang seharusnya tidak diperjanjikan sebelumnya; 3) Pencatatan juga belum sepenuhnya sesuai dengan PAPSI, khususnya dalam pengakuan beban dan pengungkapan fasilitas isimewa kepada penyimpan; 4) Kendala utama terletak pada transaksi BMT yang masih sederhana dan software IBSS yang belum terintegrasi, sehingga laporan keuangan akhir tidak lengkap dan memuat atas transaksi wadiah, terutama terkait fasilitas istimewa, belum diterapkan secara maksimal.
Pengaruh Keragaman Produk, Kualitas Pelayanan dan Store Atmosphere Terhadap Kepuasan Pelanggan di Pusaka Indah Swalayan Yulianti, Lina; Baehaqi, Muhammad
Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) Vol. 5 No. 1 (2023): JIMMBA
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jimmba.v5i1.436

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh keragaman produk, kualitas pelayanan dan store atmosphere terhadap kepuasan pelanggan di pusaka indah swalayan, baik secara parsial maupun simultan. Populasi dalam penelitian ini adalah pelanggan di pusaka indah swalayan. Teknik pengambilan sampel yang dilakukan menggunakan teknik incidental sampling. Jumlah sampel dalam penelitian ini adalan 100 responden. Metode pengumpulan data yang digunakan dalam penelitian ini adalah dengan menggunakan kuesioner yang menggunakan skala likert. Teknik analisa data dalam penelitian ini menggunakan uji validitas, uji reliabilitas, uji asumsi klasik (uji multikolinearitas, uji heteroskedastisitas, dan uji normalitas), uji regresi linear berganda, uji hipotesis (uji parsial/ uji t dan uji simultan (uji f), dan koefisien determinasi). Pengolaha data dalam penelitian ini mengunakan software SPSS (Statistic Package For the Social Sclences) versi 26.0. Hasil penelitian ini menunjukan bahwa keragaman produk berpengaruh signifikan terhadap kepuasan pelanggan, kualitas pelayanan berpengaruh signifikan terhadap kepuasan pelanggan, store atmosphere tidak berpengaruh signifikan terhadap kepuasan pelanggan. Keragaman produk, kualitas pelayanan, store atmosphere berpengaruh signifikan secara simultan (bersama-sama) berpengaruh terhadap kepuasan pelanggan di pusaka indah swalayan
Implementasi Standar Akuntansi Keuangan EMKM Dalam Penyusunan Laporan Keuangan UMKM (Studi Pada Rizki Jaya Farm Garut) Rahmawati, Rika; Lina Yulianti; Firman Yudhanegara
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 3 No. 1 (2025): November
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v3i1.5727

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) mempunyai peran yang signifikan dalam ekonomi Indonesia, namun banyak di antaranya yang belum dapat menyusun laporan keuangan sebagaimana  dengan ketentuan yang menjadi standar dalam penyusunan laporan keuangan untuk UMKM, yakni Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Penelitian ini bertujuan untuk menganalisis bagaimana pengimplementasian SAK EMKM dalam laporan keuangan untuk UMKM Rizki Jaya Farm, sebuah usaha peternakan ayam broiler di Garut yang bekerja sama dengan PT Charoen Pokphand, serta untuk mengidentifikasi kendala yang sedang dihadapi dalam penerapannya. Metode yang diterapkan dalam penelitian ini adalah deskriptif kualitatif, dengan pengumpulan data melalui wawancara langsung kepada pemiliknya, observasi, dan dokumentasi. Temuan penelitian menunjukkan bahwa implementasi SAK EMKM masih belum mencapai tingkat optimal. pencatatan keuangan hanya mencakup biaya operasional, sedangkan pendapatan dicatat oleh mitra. Kendala yang ditemukan meliputi kurangnya pengetahuan akuntansi, tidak adanya tenaga ahli di bidang keuangan, dan belum adanya kesadaran untuk membuat laporan keuangan yang sesuai dengan standar. Studi kasus ini menekankan perlunya pelatihan dan pendampingan yang berkelanjutan bagi pelaku UMKM agar dapat menghasilkan laporan keuangan yang komprehensif, akurat, dan sesuai dengan SAK EMKM, sehingga dapat meningkatkan kualitas pengambilan keputusan dan akses terhadap pembiayaan.
ANALYSIS OF THE ACCOUNTING INFORMATION SYSTEM OF CASH RECEIPTS AND EXPENDITURES IN IMPROVING INTERNAL CONTROL AT THE KS PPS BMT NUSA UMMAT SEJAHTERA CILEUNYI BRANCH OFFICE Rinda Andayani; Lina Yulianti; Ridwan Effendi
Gunung Djati Conference Series Vol. 56 (2025): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In the era of digital transformation, Islamic financial institutions are required to have reliable financial management systems to face increasing competition and the complexity of financial transactions. One of the essential elements is the Accounting Information System (AIS), which plays a role in accurately recording, processing, and reporting financial transactions. This study aims to analyze the implementation of AIS in cash management and its contribution to strengthening internal control at KSPPS BMT Nusa Ummat Sejahtera Cileunyi Branch. This research employs a descriptive method with a qualitative approach. Data were obtained through interviews, observations, and documentation. The results show that KSPPS BMT has implemented an online-based AIS using IBSS and Branchless software, which includes key components such as hardware, software, brainware, databases, procedures, and communication networks. This system supports accountability and efficiency in financial recording in accordance with Sharia principles. However, the implementation is not yet optimal due to challenges such as system disruptions, limited technology, and continued use of manual records. Internal control is also not fully effective due to a lack of professional staff, an informal organizational structure, and unclear task separation. Nevertheless, the presence of AIS has proven beneficial in monitoring transactions, improving the reliability of financial reports, and supporting audits and decision-making processes. Therefore, strengthening technological infrastructure and enhancing human resource competencies are key to optimizing AIS implementation in the future.
Co-Authors Aditama, Rila Agustin, Savitri Anshori, Rio Baehaqi, Muhammad Firman Yudhanegara FITRIA NURAINI Iwan Setiawan Karmila, Risma Kris Linggardini Muslih, Amar Mustiah Yulistiani Nur Isnaini, Nur Onny Setiani Ponirah, Ade Rd. Amar Muslih Ridwan Effendi Rika Rahmawati Rinda Andayani Roosyiidah, Roosyiidah Ruhimat, Ii Sakinah, Gina Sinta Nurriyah, Laela Yusniar Hanani Darundiati