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MENGUAK KESADARAN MUZAKI DALAM MEMBAYAR ZAKAT PENGHASILAN Kurniadi, Herdi; Auliyah, Robiatul; Wulandari, Anis
EKSPANSI Vol 9, No 1 (2017)
Publisher : Politeknik Negeri Bandung

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Abstract: This study aims to uncover muzakiâs consciousness in paying zakat on income. This research is a qualitative study, using the transcendental phenomenological approach. The key informants in this study as many as three people of muzaki who had routinely pay zakat income more than five years. The results of the study showed that in general, the informant argues that income is one kind of the treasure (mal) which is obligated to be zakat issued. Whereas the ways to calculate the zakat, from three informants have similarity that equally counting on the gross income by using content of 2.5 percent. The next result showed that there is some consciousness that motivates the muzaki in paying zakat on income. The first consciousness is religiosity/faith. It is the obedience of informant in carrying out the obligation and the understanding of treasure concept in Islam; second, empathy for others, that the informant felt actuated to give the part of their income to others, especially to the nearby people; and third, the hope of a return, that the informant gave the part of their treasure because they want to get the requital. Keywords: Zakat on Income, Consciousness, Muzaki, the Way of Paying, Motivation

Gerakan Ayo Kuliah Bagi Anak KPM PKH di Kecamatan Muntilan untuk Meningkatkan Minat Sekolah Lanjutan Hajron, Kun Hisnan; Zunnurain, Muhammad Niko; Wahyuni, Wahyuni; Afifah, Hasna Nur; Suprihanto, Bagas Dwi; Wulandari, Anis
Community Empowerment Vol 6 No 3 (2021)
Publisher : Universitas Muhammadiyah Magelang

Berdasarkan data tahun 2012-2019 total anak Keluarga Penerima Manfaat (KPM) Program Keluarga Harapan (PKH) yang melanjutkan ke perguruan tinggi mengalami grafik penurunan, dengan pencapaian terendah pada tahun 2019 dengan 4 anak KPM PKH yang melanjutkan ke jenjang perguruan tinggi. Untuk itu dilakukanlah Program Pengabdian Masyarakat Terpadu (PPMT) melalui Gerakan Ayo Kuliah (GAK) diharapkan dapat meningkatkan minat kuliah anak Keluarga Penerima Manfaat (KPM) Program Keluarga Harapan (PKH). Dalam pelaksanaan PPMT ini menggunakan beberapa metode diantaranya Focus Gruop Discussion, debat, public speaking serta presentasi. Selain itu diberikan pula pembekalan tryout Seleksi Bersama Masuk Perguruan Tinggi Negeri (SBMPTN). Hasil PPMT GAK menunjukkan bahwa program ini mampu mengantarkan 10 anak KPM PKH untuk dapat melanjutkan perguruan tinggi dengan 2 anak sudah diterima melalui jalur Seleksi Nasional Masuk Perguruan Tinggi Negeri (SNMPTN) dengan beasiswa Bidikmisi, 1 anak berhasil diterima melalui jalur mandiri, dan selebihnya 7 anak mampu berjuang pada SBMPTN. Dengan capaian keberhasilan ini maka diharapkan kegiatan PPMT GAK bisa dilakukan secara berkelanjutan dan berkala.

Analysis of Student Competencies through Accounting Technician Certification in the Global Economy Kusumawati, Fariyana; Sambharakreshna, Yudhanta; Wulandari, Anis
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2876

This research aims to develop student competency through accounting technician certification in facing the global economy. This type of research is quantitative using a descriptive approach. Through this approach, it is hoped that it will be able to provide understanding for researchers to describe student competencies through accounting technician certification to face the global economy. The population and research sample used were active students majoring in accounting, FEB, Trunojoyo University, Madura, fourth semester and above. The results of this research state that student competency is supported by the accounting study program through practicum/training activities as well as the resources available which include facilities and infrastructure, instructor competency, learning methods, implementation of competency certification tests, usefulness of competency certification and student interest/motivation to take part. Competency certification has high potential in increasing the competency of students majoring in accounting to face the global economy.

Analysis of Student Competencies through Accounting Technician Certification in the Global Economy Kusumawati, Fariyana; Sambharakreshna, Yudhanta; Wulandari, Anis
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2876

This research aims to develop student competency through accounting technician certification in facing the global economy. This type of research is quantitative using a descriptive approach. Through this approach, it is hoped that it will be able to provide understanding for researchers to describe student competencies through accounting technician certification to face the global economy. The population and research sample used were active students majoring in accounting, FEB, Trunojoyo University, Madura, fourth semester and above. The results of this research state that student competency is supported by the accounting study program through practicum/training activities as well as the resources available which include facilities and infrastructure, instructor competency, learning methods, implementation of competency certification tests, usefulness of competency certification and student interest/motivation to take part. Competency certification has high potential in increasing the competency of students majoring in accounting to face the global economy.

UPAYA MENINGKATKAN AKTIVITAS DAN HASIL BELAJAR PAI MELALUI TIPE STAD SISWA KELAS IV UPTD SD NEGERI 5 METRO UTARA TP. 2019/2020 Hawinniamah, Hawinniamah; Wulandari, Anis
JURNAL LENTERA [PENDIDIKAN PUSAT PENELITIAN LPPM UM METRO] Vol 7, No 1 (2022): Jurnal Lentera Pendidikan Pusat Penelitian LPPM UM Metro
Publisher : LPPM UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jlpp.v7i1.2091

Empowering Personal Financial Management Through Islamic Spirituality and Financial Independence (Freedom) Sambharakreshna, Yudhanta; Wulandari, Anis
Journal of International Conference Proceedings Vol 7, No 5 (2024): 2024 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i5.3783

The significance of this research lies in combining Islamic spiritual values with financial strategies aimed at achieving financial well-being, as well as emotional and spiritual balance. The primary objective of this study is to explore the Islamic spirituality role and financial freedom in individuals’ financial management. This study employs a quantitative approach using a survey method. The population comprises Muslim entrepreneurs, and the sample was selected through purposive and convenience sampling techniques. Data were analyzed using multiple linear regression to examine the effect of Islamic spirituality and financial freedom towards to personal financial management. The findings reveal that Islamic spirituality significantly impacts personal financial management. Additionally, financial freedom has a positive effect on the quality of financial management. The results further indicate that integrating Islamic spirituality with financial freedom can enhance individuals’ financial management abilities. This study contributes not only to achieving effective financial management but also to improving psychological and social well-being. The implications of these findings suggest that financial management strategies grounded in Islamic spirituality can be integrated with financial freedom to strengthen individual financial stability while also reducing social pressures.

Faktor-Faktor Penentu Penerapaan Konservatisme Akuntansi Pada Perusahaan Non Manufaktur Astutik, Indah Dwi; Wulandari, Anis
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 1 (2025): Januari 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v10i1.828

The purpose of this study is to ascertain how Accounting Conservatism is impacted by Financial Distress, Profitability, Leverage, and Company Size. This kind of research is quantitative, and SPPS software version 25 is used as a statistical tool for analysis. The non-manufacturing businesses listed on the Indonesia Stock Exchange for the 2021–2022 period were the subject of this study. Purposive sampling is the procedure used in the sample gathering process. Multiple regression models, classical assumption tests, descriptive statistics, and hypothesis testing are the analysis approaches employed. The study's findings suggest that accounting conservatism is influenced by profitability. Meanwhile, Accounting Conservatism is unaffected by Financial Distress, Leverage, and Company Size.

Optimalisasi Pengendalian Kualitas Produk melalui Pengukuran dan Evaluasi Biaya Kualitas Kompyurini, Nurul; Wulandari, Anis
Journal of Sharia Economics, Banking and Accounting Vol 1, No 2: 2024
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v1i2.37

Biaya kualitas merupakan elemen penting dalam manajemen operasional suatu perusahaan yang meliputi semua pengeluaran untuk memastikan bahwa produk maupun jasa yang ditawarkan dapat memenuhi standar yang ditetapkan. Produk atau layanan yang baik adalah produk atau layanan yang memenuhi atau melampaui harapan pelanggan. Pendekatan dalam penelitian ini menggunakan jenis penelitian yang berupa studi literatur atau studi kepustakaan. Hasil kompilasi dari beberapa penelitian terdahulu digunakan untuk menyimpulkan bagaimana pengukuran biaya dan pelaporan informasi biaya kualitas dan bagaimana hubungan biaya kualitas terhadap produktivitas, pengukuran, dan pengendalian. Biaya kualitas dapat diukur dan dianalisis untuk mencapai kualitas yang diharapkan dengan biaya yang lebih rendah, sehingga memungkinkan perusahaan mencapai efektivitas dan efisiensi yang lebih tinggi terkait dengan kualitas. Pelaporan biaya kualitas terjadi ketika perusahaan melakukan pengendalian kualitas. Dengan pengendalian, maka perusahaan dapat meningkatkan produktivitasnya, meningkatkan daya saing, dan memberikan dampak keuntungan maksimal pada perusahaan.

The Spirit of Pancasila in Revolution of Accounting Education Rini, Nurul Kompyu; Wulandari, Anis
The International Journal of Accounting and Business Society Vol. 30 No. 1 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.1.393

Purpose — Almost all corruption problems occur; one of the actors is an accountant. Why do many accountants get caught up in these cases, especially in Indonesia? So far, the accounting profession in Indonesia has continued to improve to align itself with the world accounting profession. Design/methodology/approach—This research study examines the pillars of nationality in Pancasila as the foundation for analyzing the cause of financial fraud. Findings—Accounting affects all parties, whether directly involved or not. For those directly involved, it is possible to secure their welfare. In contrast, those who are not directly involved will feel their contribution in the form of facilities regulated by the internal (company) and external (government) provisions. Practical implications—As one of the pillars of nationality in Pancasila, nationality is expected to be used as a foundation for the accounting profession, enabling professional accountants to carry out life and obligations while developing science while still having an Indonesian heart and soul. Originality/value — Through the five pillars of nationality in Pancasila, which are included in the accounting education process as a balance between secularity material and Pancasila and ethics originating from Indonesian national identity. Keywords — Pancasila, accounting education, accountant, financial fraud Paper type — Research Paper

Pengaruh Whistleblowing System, Internal Control, Leadership dan Budaya Organisasi terhadap Fraud Prevention Wardah, Zahrotul; Carolina, Anita; Wulandari, Anis
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 11 No. 2 (2022): Nominal September 2022
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v11i2.49346

Abstrak: Pengaruh Whistleblowing System, Internal Control, Leadership dan Budaya Organisasi terhadap Fraud Prevention. Penelitian ini bertujuan untuk mengetahui pengaruh whistleblowing system, internal control, leadership dan budaya organisasi terhadap fraud prevention. Populasi dalam penelitian ini sejumlah 242 pengelola tempat wisata mangrove di Madura. Dengan menggunakan teknik purposive sampling, kuesioner disebarkan kepada 161 anggota kelompok sadar wisata (pokdarwis) yang mengelola tempat wisata mangrove di Madura. Analisis regresi linier berganda dilakukan untuk mengetahui besarnya pengaruh variabel independen terhadap variabel dependen. Hasil riset menunjukkan tidak ada hubungan antara variabel whistleblowing system dan budaya organisasi terhadap fraud prevention. Hal ini terjadi akibat sistem whistleblowing yang belum memadai untuk perlindungan pelapor terkait tindakan pencegahan fraud. Selain itu, belum terbentuk budaya saling percaya, serta etika dan integritas yang baik. Sebaliknya, variabel internal control dan leadership memiliki pengaruh positif terhadap fraud prevention. Hal ini akibat adanya pemantauan secara berkala untuk meminimalisir terjadinya tindakan kecurangan dan pemimpin yang menjaga perilaku etis dalam menjalankan roda organisasi.Kata Kunci: Pencegahan Fraud, Sistem Whistleblowing, Pengendalian Internal, Kepemimpinan, Budaya OrganisasiAbstract: The Influence of Whistleblowing System, Internal Control, Leadership and Organizational Culture on Fraud Prevention. This study aims to determine the effect of the whistleblowing system, internal control, leadership and organizational culture on fraud prevention. In this research, the population consisted of 242 managers of mangrove tourism sites in Madura. Questionnaires were delivered to 161 members of a tourism awareness organisation (pokdarwis) that manages mangrove tourism sites in Madura using the purposive sampling technique. Multiple linear regression analysis was conducted to determine the magnitude of the influence of the independent variable on the dependent variable. The results of the research show that there is no relationship between the variable whistleblowing system and organizational culture on fraud prevention. This is due to the inadequate whistleblowing system for the protection of whistleblowers related to fraud prevention measures. In addition, there is no culture of mutual trust, as well as good ethics and integrity. On the other hand, internal control and leadership variables have a positive influence on fraud prevention. This is due to regular monitoring to minimize the occurrence of fraudulent acts and leaders who maintain ethical behavior in running the organization.Keywords: Fraud Prevention, Whistleblowing System, Internal Control, Leadership, Organizational Culture

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