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Akuntabilitas dalam Perspektif Islam: Solusi Masalah Korupsi di Indonesia Sudaryanti, Dwiyani
TEMA Vol 10, No 1 (2009)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.597 KB) | DOI: 10.18202/tema.v10i1.96

Abstract

Akuntabilitas dalam Perspektif Islam: Solusi Masalah Korupsi di Indonesia. Tulisan ini bertujuan untuk mengajukan akuntabilitas dalam perspektif Islam sebagai solusi alternatif untuk mengatasi masalah korupsi. Akuntabilitas Islam memiliki landasan ontologis yang sama sekali berbeda dari akuntabilitas yang sekarang ada. Karakteristik akuntabilitas Islam diturunkan dari konsep tauhid dan konsep kepemilikan dalam Islam. Berdasarkan dua konsep tersebut, diturunkan cara pandang terhadap pelaksaanaan tanggung jawab, yang dijabarkan dalam aspek niat, motivasi bekerja, dan reorientasi hasil kerja. Persepsi yang berbeda ini mengarahkan seseorang untuk tidak melakukan korupsi.   Accountability in Islamic Perspective: Solution to Corruption Problem in Indonesia. This article aims to propose accountability in Islamic perspective as an alternative solution to corruption. Islamic accountability has ontological foundation that is very much different to the present accountability. Islamic accountability characteristic is derived from tauhid and ownership concept. Based on these two concepts, perspectives on responsibility, that is described in intentional, motivational and work reorientational concept are broken down. This different perception would direct individuals not to commit corruption. Kata Kunci: akuntabilitas, Islam, tauhid, korupsi
Reaksi Investor Pada Saham Perusahaan Sub Sektor Perhotelan, Restoran Dan Pariwisata Pada Masa Pandemi Covid Via Krismawati; Maslichah Maslichah; Dwiyani Sudaryanti
Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i1.3232

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Covid Pandemic has multidimensional effect to economic activity. It affects investor reaction to the prospect of industrial sector in Indonesia.  The objective of this study aims to study the investor reaction during Covid pandemic on the shares of hospitality industry, restaurant, and tourism subsector The population of this research is hospitality industry, restaurant, and tourism subsector on the BEI with purposive sampling as its technique. The proxy of investor reaction is Average Trading Volume Activity in monthly basis. This study compares two period of reaction, 7 months before Pandemic and 7 months during Covid Pandemc. The data were analyzed using paired t test. The results showed that there was no difference between before and during Covid Pandemic. Investors are still positive on the prospect of hospitality industry, restaurant, and tourism subsector. It implies on a need of a supportive policy from government to keep the investor’s trust, such as issuing tax amnesty for those industry.
PENGARUH PENGUNGKAPAN CSR TERHADAP KINERJA KEUANGAN PERUSAHAAN Dwiyani Sudaryanti; Yosevin Riana
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 2 No. 1 (2017)
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (808.148 KB) | DOI: 10.51289/peta.v2i1.273

Abstract

Teori yang melatarbelakangi dilakukannya CSR menunjukkan bahwa tindakan tersebut akan memberikan dampak positif bagi perusahaan, baik melalui legitimasi maupun dari tanggapan positif dari masyarakat. Penelitian ini bertujuan menguji secara empiris teori tersebut. Sampel diambil dengan kriteria tertentu atas populasi dari industri kimia yang terpublikasi dari tahun 2014-2015. Metode analisis dilakukan melalui uji regresi sederhana. Hasil penelitian menunjukkan bahwa semua hipotesis yang diajukan dalam penelitian ini tidak diterima. Ketiga kinerja keuangan (current ratio, ROA dan ROE) tidak dipengaruhi signifikan oleh pelaporan CSR. Implikasi hasil penelitian ini adalah meningkatkan kesadaran perusahaan pada pertanggungjawaban sosial perusahaan. Implikasi bagi masyarakat untuk memberikan wacana dan pengetahuan mengenai kegiatan CSR. Kata Kunci: Corporate Social Responsibility (CSR), kinerja keuangan, Legitimacy Theory, Stakeholder Theory
Analisis Faktor Penentu Minat Berwirausaha Pada Santri Pondok Pesantren Anwarul Huda Mohamad Bastomi; Dwiyani Sudaryanti
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1549

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The government is working to attract entrepreneurs to help strengthen Indonesia's economic structure. The community's low interest in becoming an entrepreneur is an important issue that needs to be addressed. This research is used to analyze several factors that influence interest in entrepreneurship. Quantitative descriptive analysis was used to collect data through a questionnaire survey. Random samples were taken from the students of the Anwarul Huda Islamic boarding school. Several linear regression tests were used to analyze the data processed with the SPSS 25 application and the entrepreneurial interest of students. This research description explains that all independent variables have a significant effect on the dependent variable. Interest in entrepreneurship is determined by the biggest factors in the form of self-efficacy, followed by locus of control, adversity intelligence, spiritual motivation and the smallest is religiosity. The results of this study can be used as a reference for institutions in an effort to increase interest in entrepreneurship through the preparation of various programs related to the activities of students in Islamic boarding schools.
The Role of Brand Trust in Mediation of Brand Experience and Brand Image on Brand Loyalty (Case Study on XL Card Users in Malang City) Shafaratin Nurul Hasanah; Siti Asiyah; Dwiyani Sudaryanti
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3929

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This study aims to analyze the role of brand trust in mediating brand experience and brand image on brand loyalty . The population of this research is XL card users in Malang City. In this study, the sampling technique used non-probability sampling so that 130 respondents were determined. The data analysis method is descriptive quantitative. Quantitative analysis was performed using SmartPLS. In this study, the results showed that brand experience and brand image had a significant effect on brand trust, brand trust had an effect on brand loyalty, brand experience had an effect on brand loyalty, while brand image had no effect on brand loyalty. Brand trust is able to mediate the effect of brand experience and brand image on brand loyalty
The Influence of Brand Image and Brand Trust on Customer Satisfaction through Purchase Decisions as Intervening Variables in Fried Chicken Sabana in Malang City Fahruddin Angga Pradana; Dwiyani Sudaryanti; Nur Hidayati
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5417

Abstract

This study aims analyse the impact of Brand image, and Brand Trust on Customer Satisfaction through Purchase Decisions as Intervening Variables in Fried Chicken Sabana in Malang City. This survey is a quantitative survey using an explanatory survey method using a sample of 75 respondents, and uses a non-stochastic sampling method using a snowball sampling method. The data source used in this survey uses the primary data source in the method of data collection using surveys. The analytical method used Partial Least Square (PLS) method and software SmartPLS version 3.9 to analyse the hypothesis test. The conclusions of this study are as follows: (1) Brand Image has a positive but not significant effect on purchasing decisions at Sabana Fried Chicken in the city of Malang. (2) Brand Trust has a positive and significant effect on purchasing decisions at Sabana Fried Chicken in the city of Malang. (3) Brand Image has a positive and significant effect on customer satisfaction at Sabana Fried Chicken in the city of Malang. (4) Brand Trust has a positive and significant effect on customer satisfaction at Sabana Fried Chicken in the city of Malang. (5) Purchase decisions have a positive and significant impact on customer satisfaction at Sabana Fried Chicken in the city of Malang. (6) Brand Image has a positive but not significant effect on customer satisfaction through purchasing decisions as an intervening variable at Sabana Fried Chicken in the city of Malang. And (7) Brand Trust has a positive and significant effect on customer satisfaction through purchasing decisions as an intervening variable at Sabana Fried Chicken in the city of Malang.
PENINGKATAN PENJUALAN PRODUK INDUSTRI KREATIF MELALUI PELATIHAN PACKAGING DAN PACKING DI RW 01 KELURAHAN KEDUNGKANDANG KOTA MALANG Dwiyani sudaryanti; Mohamad Bastomi; Sulton Sholehuddin
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2022)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v3i2.1861

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Peningkatan kesejahteraan masyarakat dapat diwujudkan melalui keberhasilan dalam pengembangan UMKM.  Pengembangan Kawasan Ki Ageng Gribig yang menjadi Kampung Tematik Islami menjadi potensi kuat untuk mendorong penguatan ekonomi masyarakat. Industri kreatif yang ada di RW 01 Kelurahan Kedungkandang Malang berpeluang menjadi penghasil kerajinan tangan yang bernilai jual tinggi. Produk unik yang dibuat diharapkan mampu menjadi sebagai iconik bagi wisatawan yang berkunjung. Namun sedikit pelaku yang menyadari pentingnya pengemasan produk secara menarik sehingga penjualan omset pun belum maksimal. Selain berfungsi untuk menambah nilai jual produk, packaging dan packing produk dapat menjadi media promosi, memberikan keamanan, bahkan mencipkan identifikasi merk dagang sebuah produk. Kegiatan Program pengabdian bagi Masyarakat ini memiliki solusi dari permasalahan mitra untuk meningkatkan keterampilan pelaku usaha dalam membuat packaging dan packing produk yang  menarik dan aman. Metode yang digunakan dalam pengabdian ini adalah Penyuluhan, Demonstrasi, Pelatihan yang dilanjutkan dengan pendampingan. Tahap-tahap pelaksanaanya dibagi menjadi lima tahap dengan program-program sebagai berikut: (1) Sosialisasi program (2). Penyuluhan tentang packaging dan packing; (3). Pelatihan dan pendampingan, (4) Pengadaan sarana-prasarana, (5) Monitoring, evaluasi dan pelaporan
Analisis Kinerja Keuangan Bank Umum Syariah pada Masa Pandemi Covid-19 Menggunakan Metode Camel (Capital, Asset Quality, Management, Earnings, Liquidity) Fathun Ni'am Dwi Syahputra; Dwiyani Sudaryanti; Junaidi Junaidi
El-Aswaq Vol 3, No 1 (2022): Vol 3, No 1 (2022) : El-Aswaq
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (675.212 KB)

Abstract

This research aims to determine the financial performance of Sharia Commercial Banks during COVID-19 pandemic using CAMEL method. The type of this research is descriptive analysis and uses quantitative approach. Sample of this research are 11 Sharia Commercial Banks that fulfill the criteria of research sample. The data collection technique in this research is to use secondary data in the form of quarterly financial reports of Sharia Commercial Banks for the 2020 Quarter II period to the 2021 Quarter I period. The data obtained is analyzed first with financial ratios, then the final CAMEL value is determined based on the health weight of each ratio. The ratios in this research are CAR to analyze the Capital aspect, NPF to analyze the Asset Quality aspect, NPM to analyze the Management aspect, ROA and BOPO to analyze the Earnings aspect, and FDR to analyze the Liquidity aspect. The results of this study indicate that in general the soundness of Sharia Commercial Banks during the COVID-19 pandemic (Quarter II of 2020 to Quarter I of 2021) is in the healthy criteria with an average composite value 2,1. Thus, it can be concluded that Sharia Commercial Banks are able to overcome the negative effects and economic conditions that occurred during the pandemic.
Analisis Penerapan Prinsip-Prinsip Syariah Pada Akad Tabarru di Produk Asuransi Syariah ( Studi Kasus Asuransi Prudential Cabang Sampang ) Laylati Alifatul Mutmainah; Dwiyani Sudaryanti; Harun Al Rasyid
El-Aswaq Vol 2, No 2 (2021): Vol 2, No 2 (2021) : El-Aswaq
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.414 KB)

Abstract

This study was used to determine the analysis of sharia principles in the insurance PrudentialIndonesia Sampang branch. This research includes qualitative methods, with interview anddocumentation data collection techniques. The principles applied to Prudential insurance in theSampang branch are: 1) mutual assistance, 2) justice, 3) trustworthiness, 4) willingness, 5)monotheism, 6) prohibition of usury, 7) prohibition of maysir, 8) prohibition of gharar. With theresults of Prudential Indonesia Insurance, the Sampang Branch has implemented shariaprinciples in accordance with the DSN-MUI Fatwa No.21/DSN-MUI/X/2001 concerning generalguidelines for sharia insurance, DSN-MUI Fatwa. The mechanism for managing tabarru' fundsat Prudential Indonesia's Sampang Branch is in accordance with DSN-MUI Fatwa NO. 53/DSNMUI/III/2006 concerning tabarru' contracts in sharia insurance, DSN-MUI Fatwa No. 81/DSNMUI/III /2011 Regarding the refund of tabarru' for insurance participants who quit before theend of the agreement period.
PENGARUH PENGETAHUAN INVESTASI DAN KUALITAS PELAYANAN GALERI INVESTASI BEI FEB UNISMA TERHADAP MINAT INVESTASI DI PASAR MODAL SYARIAH (Studi Empiris Pada Mahasiswa Perbankan Syariah FEB Unisma Angkatan 2018) Nuriyah Trisna Parawangsa; Dwiyani Sudaryanti; Hariri Hariri
El-Aswaq Vol 3, No 1 (2022): Vol 3, No 1 (2022) : El-Aswaq
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (848.182 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui dan menilai pengaruh pengetahuan investasi (X1) dankualitas pelayanan (X2) terhadap minat investasi, baik secara parsial maupun simultan (Y). Penelitian inimenggunakan desain penelitian kuantitatif dengan pendekatan penelitian kausal. Partisipan dalam penelitianini adalah mahasiswa Program Mahasiswa Strata 1 Program Perbankan Syariah FEB Unisma angkatan 2018yang telah menyelesaikan mata kuliah Pasar Modal Syariah. Sebanyak 120 siswa digunakan dalam penelitianini. Metode kuesioner digunakan untuk mengumpulkan data dalam penelitian ini. Uji validitas dan reliabilitasdigunakan untuk menilai kinerja instrumen. Uji normalitas, asumsi klasik, analisis regresi linier berganda, danuji hipotesis semuanya diterapkan dalam penelitian ini. Hasil penelitian menunjukkan bahwa: (1) Minatmahasiswa perbankan syariah FEB Unisma untuk berpartisipasi di pasar modal syariah dipengaruhi olehpengetahuan investasi dan kualitas layanan galeri investasi BEI FEB Unisma. (2) Pengetahuan investasiberpengaruh signifikan terhadap minat investasi di pasar modal syariah mahasiswa perbankan syariah FEBUnisma. (3) Kualitas layanan galeri investasi BEI FEB Unisma berpengaruh signifikan terhadap minatinvestasi di pasar modal syariah mahasiswa perbankan syariah FEB Unisma.
Co-Authors Abaida Zuhri Adam Dharma Syahputra Adhelya Ludfy Pratiwi Agnia Fadillah Agus Salim Ahmad Faiz Falahudin Ahmad Khoirul Imaduddin Ainiyah, Zahrotul Aldo Gumelang Wibiandika Alifiah Salsabilah Allya Dewi Listyani Amarta Fasa, Mochamad Amin, Muhammad Sirojuddin Andi Oktavian Rachmadi Anggrainy, Devy Anisa Putri Annisa Dinar Anwar, Siti Aminah Arifin, Agus Zaenal Arista Fauzi Kartika Sari Arum Alphinia Arumdhani Al’azhmi Asril Ainun Atiqoh, Nihaya Nazilatul Basalamah, Muhammad Ridwan Bastomi, Mohamad Bela Safira Bhubha, Umi Kalsum Bukhori, Mochamad de Araújo, Deonisio Jeremias Catedralino Soares Dedi Mizwar Umar Delly Isnatani Dalove Setyantoro Deonisio Jeremias Catedralino Soares de Araújo Devi Fajar Indriyani DEWI DIAH FAKHRIYYAH Dhuratun Nuskha Dicky Pratama Putra Dina Karima Dina Riski Hartanti Dinar, Annisa Dwi Atika Santya Putri Dwi Shindi Syafriyanti Dwi Wulandari Eka Putri Wahyuningtyas Eka Susi Indriani Endang Purnama Sari Enggal, Tria Warsa Era Perdana Erfan Efendi Erika Dwi Rahmawati Erin Yuniar Evi Lamitasari Fadillah, Mulkan Ahmad Fahruddin Angga Pradana Farhan Alif Wahyudi Farhana, Nur Zaidah Fathun Ni'am Dwi Syahputra Fathun Ni'am Dwi Syahputra Fauziah, Novita Wahyu Febriati Sari Fikiruddin, Ahmad Firman Rizki Subakhtiar Fitri Ayu Lestari Fitri Hidayah, Ratna Gadis Ananda Galuh Nilam Kusuma Wardani Hadi Sunaryo Handika, Mellisa Fitri Dwi Haq, Moh. Izzul Hariri Hariri Hariri, Hariri Hariri, Hariri Harun Al Rasyid Harun Alrasyid Hidayah, Ratna Fitri Hidayati, Irma Ida Rosinta Ika Zahrotul Jannah Ikbal Hallan Ibrahim Indah Putri Indani Indara Handayani Indriyani, Devi Fajar Intan Kartikawati Ulfa Irawan, Mauladen Irma Hidayati Irma Hidayati Irsyad, Abdilah Ita Athia Jeni Susyanti Jihan Rambu Salsabila Jumrotul Hafifah Junaidi Junaidi Junaidi Junaidi Junaidi Junaidi Kapsir, Kapsir Karina Oktavia Khofifah Khofifah Kirana Yuri Aprilia Maharani Dewi Lailatul Mufidah Laksono, Heyin Krida Latifah Hanum Lavita Safitri Ramadhany Laylati Alifatul Mutmainah Lestari, Peni Dwi Lingga Aprilia Putri Yuana Lisa Mariantini Lutfiyah Lutfiyah Luthfiana, Nuria M. Afani Almaarif M. Agus Salim M. Bayu Rayhan M. Cholid Mawardi Maryani Sabtu Maslichah, Maslichah Maulana, Moh Irham Maulidah Faradina Meitria Syahadatina Noor Mellisa Fitri Dwi Handika Mifta Khairin Novi Miftakhul Ayu Anggraeni Mirza Febi Andriani Moch. Farid Afandi Moh Adieb Ainur Rohim Moh Farizan Thoriq Moh. Amin Mohamad Bastomi Mohammad Bukhori Mufarohah, Risma Muhamad Alam Subayin Muhammad Alifuddin Radinahdi Yamashida Muhammad Syahril Ramadhan Muhammad Ulul Azmi Musthofa Kamal Al Firdausi Nadya Danah Sabbita Nafa Risky Lestariwati Nafida Hilda Ramadhani Naharani, Vivin Nailiatul Virohiyyatun Ni’mah Nayong Azhaki Damayanti Nihaya Nazilatul Atiqoh Niken Widya Ningrum Nirwana, Lintang Fajar Noor Shodiq Askandar Normalasari Normalasari Novaya Eky Aidha Pravitasari Novia'atul Aullah Novita Wahyu Fauziah Nur Aidi Indana Nur Diana Nur Diana Nur Diana Nur Hasanah Nur Hidayah Nur Hidayati Nurfaidah Nurfaidah Nurfaindah Lestari Nurhajati , Nurhajati Nurhayati Nurhayati Nurhidayah Nurhidayah Nurhidayah Nurhidayatul Fitri Nuriyah Trisna Parawangsa Nuzumi, Aminah Panetep Bagus Samudra Peni Dwi Lestari Prasetyo, Aditya Dwi Putri Anggraini Putri Nabilah Putri, Selvia Sulaksana Andi Putri, Via Karina Qonita Rizka Baidowi Rachmadi, Andi Oktavian Ramadhani, Nafida Hilda Ramadhani, Nuraulia Rizky Ratieh Aldela Megaayu I Redy Arbiansyah Reynaldi Aziz Rifaldi, Mochammad Rifatul Waasiah Rintan Nurulita Arofi Risma Mufarohah Risna Cahya Wijayanti Riyadi, Nurman Rochana, Tiva Rohma, Nadia Nor Rr. Febriyanti Arya Kinasih Sadiyah, Chalimatu Sal Sabila, Asa Aisyi Salim, M. Agus Saputri, Olivia Nathasa Novy Sari, Nadia Amelia Pratiya Selva Fersa Sonia Setyantoro, Delly Isnatani Dalove Shafaratin Nurul Hasanah Shinta Puspitarini Siti Aminah Anwar Siti Asiyah Siti Asiyah Siti Jainab Lukfiatih Bugis Slamet Hariyadi Sri Wahyuningsih Sugiarto Abdullah Suharti Ningrum Sulton Sholehuddin, Sulton Susanti, Diva Dwi Syahrial Shaddiq Teddy Briand Samudra Titian Khairat Tria Warsa Enggal Ulfa Kasanatul Munawaroh Umi Kalsum Bhubha Umi Nandiroh Veri Rahardian Via Karina Putri Via Krismawati Wahyuningtyas, Nanik Winda Armeinita Wulandari Wulandari, Wike Yosevin Riana Yuni Susanti Ziadatul Inshiroh Ziaratussausan B.P Zidni Karima Zukhruf Dinnisa'Ul Furqana