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All Journal JURNAL BISNIS STRATEGI Ekono Insentif Journal of Accounting Auditing and Business Competitive Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Governors Journal of Islamic Economics and Business Competitive Indonesian Journal of Interdisciplinary Islamic Studies (IJIIS)
Sri Suharti
Universitas Islam Nusantara
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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Inflation Effect on Unemployment in Indonesia: A Comparative Studies Between Sharia and Conventional Economic Perspectives Suharti, Sri; Naufal, Muhammad Dzaki; Paiman, Farah Ladina
JURNAL BISNIS STRATEGI Vol 30, No 2 (2021): Desember
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.30.2.127-138

Abstract

This study discusses the effect of inflation on unemployment by comparing the perspective of Islam with capitalism. The purpose of this study is to identify the driving factors that cause inflation and unemployment. This research is conducted using descriptive analysis through linear regression analysis on Indonesia’s unemployment and inflation data from 2001 to 2019. This study found that inflation was not the main contributor to unemployment and only accounted for 18.6% of unemployment, whereas the remaining 80.4% was caused by other factors. This occurs because the increase in prices are not due to aggregate demand, but due to natural and man-made factors. To overcome inflation, the government should create policies to promoting a culture of saving, investing and discouraging wasteful and excessive spending from early age and improve the morale of officials and entrepreneurs. In addition to that, the government can also implement the law firmly and consistently to all parties who commit unethical behaviour; second, increasing the role of the community to observe and report corruption. To reduce the rate of unemployment, the government can implement several policies. Those are implementing policies that make it easier for startups to obtain capital, create investment security and facilitate licensing bureaucracy; second, providing more free and accessible work training courses, especially in urban areas; third, implement 12-year compulsory education consistently.
PERANCANAGAN SISTEM PENJUALAN BERBASIS KOMPUTER PADA PERUSAHAAN JASA KURIR STUDI KASUS PADA PT POS INDONESIA(PERSERO): PERANCANAGAN SISTEM PENJUALAN BERBASIS KOMPUTER PADA PERUSAHAAN JASA KURIR STUDI KASUS PADA PT POS INDONESIA(PERSERO) Sri Suharti
Competitive Vol. 12 No. 1 (2017): Jurnal Competitive
Publisher : Politeknik Pos Indonesia

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

Abstract

Perkembangan teknologi merubah prilaku konsumen dan proses bisnis. Konsumen menuntut kemudahandalam memenuhi kebutuhannya, oleh karena itu perusahaan dituntut untuk melakukan inovasi dalammeningkatkan pelayanan kepada konsumen. PT Pos sebagai perusahaan yang bergerak di pelayanan jasakurir untuk dapat mempertahankan konsumennya, harus dapat meningkatkan kualitas layanannya denganmemberikan kemudahan akses kepada konsumen untuk membeli jasa yang ditawarkan perusahaan.Berdasarkan hal tersebut maka perusahaan harus melakukan renginering proses penerimaan kirimandengan menggunakan tekhnologi komputer berbasis teknologi informasi. Dampak dari pengembanganproses tersebut bagi konsumen adalah kemudahan mengirimkan kirimannya tidak harus ke kantor pos dandapat dilakukan tanpa ada batasan waktu. Manfaat bagi perusahaan adalah menekan biaya pegawai, biayainvestasi pengadaan dan perawatan kantor pos serta perluasan jangkauan pelayanan lebih murah danmudah.
Pengaruh Sistem Pengendalian Internal dan Kompetensi Dalam Meningkatkan Akuntabilitas Pemerintah Desa Sri Suharti; Entin Tini Rumsari
Competitive Vol. 16 No. 2 (2021): Jurnal Competitive
Publisher : Politeknik Pos Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36618/competitive.v16i2.1595

Abstract

Akuntanbilitas pemerintahan merupakan  hal penting diera keterbukaan saat ini sebagai wujud pertanggungjawab terhadap publik. Akuntanbilitas dapat dicapai melalui penerapan sistem pengendalian internal dan penyelenggara pemerintahan desa yang  kompeten. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh sistem pengendalian internal dan kompetensi terhadap akuntabilitas pemerintah desa. Penelitian ini menggunakan pendekatan  kuantitatif,  dengan sumber  data berasal dari  data primer dan sekunder. Analisa data menggunakan metode statistik  multiple regresi, analisa korelasi dan determinasi. Hasil penelitian menunjukan bahwa sistem pengendalian internal secara parsial   berpengaruh, sedangkan kompetensi secara parsial tidak berpengaruh, namun secara simultan kedua variabel  berpengaruh terhadap akuntabilitas pemerintah desa. Hal tersebut disebabkan karena administrasi keuangan dan penyusunan laporan keuangan pemerintah desa telah menggunakan sistem berbasis computer, yang sangat membantu aparatur desa dalam meningkatkan  akuntabilitas keuangan desa. Berdasarkan hasil penelitian tersebut, disarankan  agar pemerintah meningkatkan kualitas penerapan sistem pengendalian internal untuk meningkatkan akuntanbilitas pemerintahan desa.
COORPORATE SOCIAL RESPONSIBILITY DALAM SUDUT PANDANG FIQIH HARTA DAN AKUNTANSI Sri Suharti; Iwan Setiawan
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 3, No 1 (2021): AKSY: 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.v3i1.12142

Abstract

Corporate social responsibility in the company law is a company obligation, which aims to increase the role of the private sector in economic development and equitable social welfare. However, until now, this goal has not been achieved, due to the company's reluctance to do so. This is reinforced from the results of previous research, that CSR is not correlated with an increase in company profits, even if donation activities are not related to company operations and profits, then these expenses cannot be recorded as an expense that reduces corporate taxes. This is different from the concept of CSR in the view of wealth fiqh, which places property as the property of Allah and must be used as much as possible for the benefit of all humans. This study aims to compare CSR in the view of wealth and accounting fiqh. This research uses literature review method using data sourced from books, journals / articles, reports and websites. The results of this study found that CSR in the view of wealth fiqh is permissible because there is no fatwa prohibiting it as long as the assets used do not come from business activities that are prohibited in Islam. There is a difference in the concept of assets according to fiqh, namely that assets cannot be stacked for personal gain and must be distributed to others, whereas according to the accounting concept, assets are accumulated and distributed to owners of capital.Key words: capital,  cooperate social responsibility, and fiqh of assets.
The Effect of Gender Diversity and Slack Resources on Corporate Social Responsibility Disclosure Neng Siti Rohmah; Farah Latifah Nurfauziah; Sri Suharti
GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v1i3.1958

Abstract

The purpose of this study was to determine the effect of gender diversity and slack resources on the corporate social responsibility disclosure. This study uses secondary data obtained from the annual report on the IDX. The population in this study were all mining companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 and sampling using the purposive sampling method and obtained a sample of 14 companies. The technique used in this research is robust regression analysis using Eviews 12. The research method used is a quantitative method with the dependent variable, namely corporate social responsibility disclosure and the independent variables, namely gender diversity and slack resources. The results of this study indicate that gender diversity has an effect on corporate social responsibility disclosure with a result of 0.004 less than 0.05 while slack resources has no effect on corporate social responsibility disclosure with a result of 0.146 greater than 0.05 in mining companies. Simultaneous results with F of 0.000365 can be seen that the variables of gender diversity and slack resources have an effect on coporate social responsibility disclosure.
WHISTLEBLOWING SYSTEM DAN BUDAYA ORGANISASI TERHADAP PENCEGAHAN FRAUD PADA BADAN PERTANAHAN NASIONAL KOTA BANDUNG Kevin Herdiyanto; Fitria Ningrum Sayekti; Sri Suharti; Silvia Damayanti; Meisani Febriyani
Ekono Insentif Vol 16 No 2 (2022): Ekono Insentif
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah IV

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36787/jei.v16i2.931

Abstract

Abstrak Perusahaan dapat mengambil inisiatif untuk membangun sistem pelaporan pelanggaran yang efektif sehingga masyarakat dan karyawan organisasi memiliki keberanian untuk melakukan tindakan berupa pencegahan akan terjadinya korupsi juga kecurangan dengan melaporkan kepada pihak berwajib yang mampu menangani masalah terkait. Sebagai hasil dari sistem whistleblowing ini dimungkinkan untuk meningkatkan kejujuran dan keterbukaan. Tujuan dari penelitian ini adalah untuk mengumpulkan bukti realitas Whistleblowing System dan Budaya Organisasi Terhadap Pencegahan Fraud di Badan Pertanahan Nasional Kota Bandung. Kuesioner digunakan untuk mengumpulkan data untuk penelitian deskriptif kuantitatif. Partisipan dalam penelitian ini adalah seluruh pegawai Badan Pertanahan Nasional Kota Bandung. Besar sampel adalah 93 orang. Jumlah data yang diproses adalah 93 dan dilakukan pengujian antar variabel. Temuan penelitian ini menunjukkan angka signifikansi 0,000<0,05 yang menunjukkan adanya sistem whistleblowing dan budaya organisasi yang diarahkan pada pencegahan kecurangan. Sedangkan variabel whistleblowing system memiliki angka signifikansi 0,000<0,05 berpengaruh terhadap pencegahan kecurangan/fraud. Sedangkan variabel budaya memiliki angka signifikansi 0,02<0,05, dapat diartikan budaya organisasi berpengaruh secara parsial terhadap pencegahan organisasi/fraud. Hasil R square sebesar 0,618 yang berati variasi pada penceagahan fraud mampu di terangkan oleh kedua variabel bebas (whistleblowing system dan budaya organisasi) sebesar 62% sedangkan sisanya 38% diterangkan oleh variabel lain diluar model atau variabel yang telah di teliti. Abstract Companies can take the initiative to create an efficient violation reporting system so that the general public and organization workers have the courage to take action in the form of preventing fraud and corruption by reporting it to the authorities who are capable of handling related issues. This whistleblower mechanism has the potential to improve transparency and honesty. In order to prove that the whistleblowing system and organizational culture at the Bandung City National Land Agency actually work, this study will gather data. In order to gather information for quantitative descriptive research, questionnaires are used. All of the workers of the Bandung City National Land Agency took part in the study. There are 93 persons in the sample. The total amount of data processed was 93, and variable testing was performed. The study's results demonstrate a significance level of 0.000 0.05, which suggests the existence of a system for reporting fraud and an organizational culture that encourages it. The whistleblowing system variable, which influences fraud prevention, has a significance level of 0.000 0.05. Despite the cultural variable's significance level of 0.02 0.05, it may be concluded that organizational culture has some bearing on fraud prevention. The two independent variables (whistleblowing system and organizational culture) can explain variations in fraud prevention to a degree of 62%, according to the R square result of 0.618, while the remaining 38% is explained by other variables outside the model or variables that have not been included in the model.
Pengaruh Sistem Pengendalian Internal dan Kompetensi Dalam Meningkatkan Akuntabilitas Pemerintah Desa Sri Suharti; Entin Tini Rumsari
Competitive Vol. 16 No. 2 (2021): Jurnal Competitive
Publisher : PPM Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36618/competitive.v16i2.1595

Abstract

Akuntanbilitas pemerintahan merupakan  hal penting diera keterbukaan saat ini sebagai wujud pertanggungjawab terhadap publik. Akuntanbilitas dapat dicapai melalui penerapan sistem pengendalian internal dan penyelenggara pemerintahan desa yang  kompeten. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh sistem pengendalian internal dan kompetensi terhadap akuntabilitas pemerintah desa. Penelitian ini menggunakan pendekatan  kuantitatif,  dengan sumber  data berasal dari  data primer dan sekunder. Analisa data menggunakan metode statistik  multiple regresi, analisa korelasi dan determinasi. Hasil penelitian menunjukan bahwa sistem pengendalian internal secara parsial   berpengaruh, sedangkan kompetensi secara parsial tidak berpengaruh, namun secara simultan kedua variabel  berpengaruh terhadap akuntabilitas pemerintah desa. Hal tersebut disebabkan karena administrasi keuangan dan penyusunan laporan keuangan pemerintah desa telah menggunakan sistem berbasis computer, yang sangat membantu aparatur desa dalam meningkatkan  akuntabilitas keuangan desa. Berdasarkan hasil penelitian tersebut, disarankan  agar pemerintah meningkatkan kualitas penerapan sistem pengendalian internal untuk meningkatkan akuntanbilitas pemerintahan desa.
Pengaruh Intensitas Research & Development dan Ownership Retention Terhadap Intellectual Capital Disclosure Pada Perusahaan Yang Melakukan IPO Di BEI Kurniawati, Usi; Suharti, Sri
Nuansa Akademik: Jurnal Pembangunan Masyarakat Vol. 8 No. 2 (2023)
Publisher : Lembaga Dakwah dan Pembangunan Masyarakat Universitas Cokroaminoto Yogyakarta (LDPM UCY)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/jnajpm.v8i2.1732

Abstract

Intellectual capital disclosure is referred to as a effort made to communicate financial reports by presenting various business activities that are reliable, integrated, correct and fair. This study intends to ascertain the impact of research & development intensity, and ownership retention on intellectual capital disclosure that conducts initial public offering of companies. Quantitative information was based on secondary data from the Indonesian Stock Exchange. Data analysis techniques using SPSS. This study shows that the research & development intensity variable has no effect on intellectual capital disclosure. While disclosure of intellectual capital is significantly influenced by ownership retention variables. This is because investors tend to be attracted to companies that disclose their intellectual capital in full. The purpose of disclosing intellectual capital can only be achieved through the principle of transparent information (good corporate governance) so that investors have confidence in stakeholders.
The Investment Effect on Prosperity in Indonesia with Economic Development as an Intervening Variable Suharti, Sri; Prasetyo, Yoyok; Naufal, Muhammad Dzaki; Aminullah, Ali
Indonesian Journal of Interdisciplinary Islamic Studies (IJIIS) Vol. 5, No. 2, March 2022
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ijiis.vol.5.iss2.art1

Abstract

Indonesia is rich with natural resources, which attract investors. However, it has not impacted an insufficient level of prosperity, as shown by a low level of education and income per capita. The study aims to determine the effect of investment as measured by Global Competitive Index (GCI) as the independent variable, Human Development Index (HDI) as the dependent variable on prosperity, and Gross Domestic Product (GDP) as an intervening variable to measure economic development. The research used a descriptive quantitative framework, supported by data from books, journals, and other online sources. The data were analyzed with a linear regression statistical model using SPSS.25. The results indicate that investment has no significant direct effect on prosperity, yet, it has a significant indirect effect on prosperity through economic development. The current imbalance in economic and education progress illustrates that today's development is against Islamic principles, e.g., divinity, justice, and sustainability. These principles are the keys to solving the problem of prosperity in Indonesia. Thus, to increase prosperity, the government needs to increase public access to economic development by improving education and health facilities, especially in rural areas, and the independence of the people to manage the country's wealth.
PERANCANAGAN SISTEM PENJUALAN BERBASIS KOMPUTER PADA PERUSAHAAN JASA KURIR STUDI KASUS PADA PT POS INDONESIA(PERSERO): PERANCANAGAN SISTEM PENJUALAN BERBASIS KOMPUTER PADA PERUSAHAAN JASA KURIR STUDI KASUS PADA PT POS INDONESIA(PERSERO) Suharti, Sri
Competitive Vol. 12 No. 1 (2017): Jurnal Competitive
Publisher : PPM Universitas Logistik dan Bisnis Internasional

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

Abstract

Perkembangan teknologi merubah prilaku konsumen dan proses bisnis. Konsumen menuntut kemudahandalam memenuhi kebutuhannya, oleh karena itu perusahaan dituntut untuk melakukan inovasi dalammeningkatkan pelayanan kepada konsumen. PT Pos sebagai perusahaan yang bergerak di pelayanan jasakurir untuk dapat mempertahankan konsumennya, harus dapat meningkatkan kualitas layanannya denganmemberikan kemudahan akses kepada konsumen untuk membeli jasa yang ditawarkan perusahaan.Berdasarkan hal tersebut maka perusahaan harus melakukan renginering proses penerimaan kirimandengan menggunakan tekhnologi komputer berbasis teknologi informasi. Dampak dari pengembanganproses tersebut bagi konsumen adalah kemudahan mengirimkan kirimannya tidak harus ke kantor pos dandapat dilakukan tanpa ada batasan waktu. Manfaat bagi perusahaan adalah menekan biaya pegawai, biayainvestasi pengadaan dan perawatan kantor pos serta perluasan jangkauan pelayanan lebih murah danmudah.
Co-Authors Ali Aminulloh Aminullah, Ali Asep Muhyidin Cakti Dwi Nursetiaji Mas, Bagus Entin Tini Rumsari Fitria Ningrum Sayekti Iwan Setiawan Kevin Herdiyanto Kurniawati, Usi Linda Linda Meisani Febriyani Muhammad Dzaki Naufal Muhammad Dzaki Naufal, Muhammad Dzaki Neng Siti Rohmah Nurfauziah, Farah Latifah Paiman, Farah Ladina Prasetyo, Yoyok Ridwan, Ahmad Hasan Rohmah, Neng Siti Setia Mulyawan, Setia Silvia Damayanti Wandari, Tsania Yoyok Prasetyo