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All Journal I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Ilmiah Ekonomi Islam Scientific Journal of Reflection : Economic, Accounting, Management and Business Syi'ar Iqtishadi JURNAL PENDIDIKAN TAMBUSAI ADLIYA: Jurnal Hukum dan Kemanusiaan Jurnal Perspektif Dinasti International Journal of Digital Business Management JCIC: Jurnal CIC Lembaga Riset dan Konsultan Sosial Komitmen : Jurnal Ilmiah Manajemen Al-Muamalat : Jurnal Ekonomi Syariah Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) EKONOMIKA45 Journal of Islamic Economics and Business JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Gunung Djati Conference Series Ekalaya : Jurnal Ekonomi Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Al-Zayn: Jurnal Ilmu Sosial & Hukum Neraca Manajemen, Akuntansi, dan Ekonomi Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Vitalitas Medis : Jurnal Kesehatan Dan Kedokteran Quantum Wellness : Jurnal Ilmu Kesehatan Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi Journal of Islamic Contemporary Accounting and Business Jurnal Bisnis Inovatif dan Digital Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Bisnis, Ekonomi Syariah dan Pajak Jurnal Riset Multidisiplin Edukasi Risalah Iqtisadiyah: Journal of Sharia Economics Teknofile, Jurnal Sistem Informasi Jurnal Akuntansi Syariah (JAkSya) Jurnal Restorasi: Hukum dan Politik Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah
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Perilaku Konsumtif Mahasiswa UIN Sunan Gunung Djati Bandung dalam Menggunakan Aplikasi Online Food Delivery (OFD) Secara Implusif Anjani, Sakila Meila; Rahmawati, Nurul; Oktiani, Rashifah Zahra; Hanina, Savira; Anggraeni, Sri lestari; Pangestu, Trimas Arya; Wardiyah, Mia Lasmi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 2 (2024): Juni 2024
Publisher : Melati Institute

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Abstract

Online Food Delivery (OFD) service is a food delivery service that allows online transactions via an application. This application is very popular among students, including at UIN Sunan Gunung Djati, because it makes access easy and offers a variety of food choices. This research was conducted to understand the consumer behavior of students who use the OFD application. The method used is an online survey with quantitative techniques and qualitative descriptive analysis. The research sample consisted of 113 semester II-VI student respondents aged 19-23 years. The research results show that there is a significant correlation between the behavior of excessive use of social media Online Food Delivery (OFD) and the consumptive lifestyle of students. Almost half of the respondents (51.3%) stated that Online Food Delivery (OFD) plays a positive and significant role in consumptive behavior. The main factors that encourage the use of OFD include practicality, attractive promos, and inviting friends to try viral foods.
Perkembangan UMKM di Provinsi Jawa Barat pada Tahun 2020-2022 Dengan Pendekatan Statsitik Deskriptif Nurlaila, Lela; Febrian, Muhammad Egi; Agustian, Muhammad Helmi; Ramdhan, Muhammad Luthfi; Fahira, Nabila Zumar; Paujiah, Ninda Nabila; Wardiah, Mia Lasmi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 2 (2024): Juni 2024
Publisher : Melati Institute

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Abstract

This study aims to examine the development of Micro, Small, and Medium Enterprises (MSMEs) in West Java Province during the 2020-2022 period. MSMEs have a function in the region by increasing employment opportunities, raising residents' income, and facilitating economic development. Secondary data from the Central Bureau of Statistics (BPS) and the West Java Office of Cooperatives and MSMEs were used in this study. Descriptive statistical methods are used to illustrate the growth trend in the number of MSMEs, dominant business sectors, geographical distribution, and contribution to regional GDP.The results show an increase in the number of MSMEs in West Java during this period, despite the CORONA pandemic having a profound effect on their operations and income. The trade and services sector is the most dominant sector in MSME growth, while the distribution of MSMEs is more concentrated in urban areas compared to rural areas. The study also found that MSMEs in West Java contribute significantly to the regional economy, although they still face various challenges such as access to capital, technology and markets.The conclusion of this study highlights the importance of government support through policies that support access to capital, capacity building, and market access for MSMEs. Policy recommendations include providing incentives, training programs, and facilitating market access through digitalization and online platforms. This research is expected to be a resource for policy makers and related parties in an effort to advance the MSME sector in West Java.
Analisis Hubungan Zona Nilai Tanah Terhadap Keterdekatan Fasilitas Umum di Kota Bandung Menggunakan Pendekatan Sistem Informasi Geografis (SIG) dan Statistik Sukawati, Maudi Nabila; Zavier Hidayat, Muhammad Akhdan; Ukasha, Muhammad Gala; Fadhlurrahman, Muhammad Shidqi; Rahmat, Nailla Alifia; Rahmadani, Nova Analia; Wardiyah, Mia Lasmi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 2 (2024): Juni 2024
Publisher : Melati Institute

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Abstract

Land Value Zones (ZNT) are boundaries with relatively similar land values. ZNT is important for local planning and policy. Land value is influenced by physical, accessibility and social factors, with social factors being the most significant. The creation of ZNT maps uses the integration of spatial and non-spatial data with geographic information systems (GIS). Previous methods paid little attention to social factors, which can determine up to 43% of land value. This study will examine the relationship between ZNT and proximity to social factors and represented by public facilities using GIS analysis and correlation tests. Results show that there is an inverse relationship between land value and proximity to public facilities. The correlation coefficient showed a value of -0.536. In addition, this study also shows an indication that the farther the land is from the railroad, the more expensive the land. Then the closer the land is to the road, the higher the land price. Translated with DeepL.com (free version)
Pengaruh Pengungkapan Corporate Social Responsibility dan Return on Asset terhadap Nilai Perusahaan Manufaktur yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2018-2022 Oktaviani, Siti Atikah; Tripalupi, Ramadhani Irma; Wardiyah, Mia Lasmi
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 3 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i3.201

Abstract

The purpose of this research is to find out and analyze the CSR disclosure reporting mechanism; the influence of CSR disclosure on Company Value; the effect of disclosure of ROA on Company Value; and the joint effect of CSR and ROA on Company Value (in Manufacturing Companies registered on JII for 2018-2022. The research method used in this research is Mixed Methods. This research uses the Mixed Methods method with the type of approach in the form of "Embedded Design". This type of approach includes those that free the researcher to choose one of the prioritized methods.The researcher prioritizes quantitative research methods with a larger portion compared to qualitative research methods.The results of the qualitative research show that the CSR disclosure mechanism in Manufacturing sample companies that are listed in JII during 2018-2022 can be said to be good. The results of the research from the quantitative method, namely CSR has a significance value of 0.008 and its partial effect on Company Value is 22.6%. . CSR and ROA have a significance of 0.000, both of which have a simultaneous effect on firm value with an influence of 51.1%.
Analisis Komparatif antara Probability dan Nonprobability dalam Penelitian Pemasaran Khaidir Ali Fachreza; Mukhlis Harvian; Nasya Zahra; Muhammad Izzudin Islam; Muhammad Daffa; Miftahul Chair; Mia Lasmi Wardiyah
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): Juli: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i3.248

Abstract

Marketing research plays a crucial role in the context of modern business today. To achieve the desired level of accuracy and benefit, it is vital to conduct this research using the appropriate method. Within the scope of marketing research, there is a significant debate between the use of probability and nonprobability methods. Each method has different strengths and weaknesses in producing quality research data. Therefore, it is essential to perform a comprehensive analysis to understand the benefits and consequences offered by both approaches. From this analysis, a better understanding of the most suitable method choice for each situation and marketing research need will be generated. By using the right method, researchers can maintain the level of validity and reliability of the data obtained. This step is crucial to ensure that the results of marketing research can serve as an accurate and useful guide for business decision-making.
Dampak Fluktuasi Pendapatan pada Tingkat Penjualan di Perusahaan BTC Watampone dalam Perspektif Ekonomi Mikro Islam Muhammad Faiz Haikal; Malika Aura Kinanti; Muhammad Rafly; Nadya Nur Haplah; Naufal Aziz Maulana; Mia Lasmi Wardiyah
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 4 (2024): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i4.231

Abstract

Sales of goods and services are significantly impacted by fluctuations in the level of people's income. The community’s financial stability is crucial for the continuity of economic operations according to sharia principles in Islamic microeconomics. Islamic microeconomics does not only seek profit, but additionally aims to enhance the welfare of the people in a fair and sustainable manner. Because justice, brotherhood, and cooperation are elements that can offer options for fluctuations in human income. The object of this research is BTC Watampone. This study’s objective is to examine how changes in income impact the level of sales from an Islamic economic point of view. This study employs a literature review-based quantitative method, which relies on various library sources to gather the required information. The study’s findings indicate of this study show that the elasticity of sales volume in 2015 was Ep = 0.723, which indicates that Ep < 1 and sales volume is classified as inelastic. While the elasticity of sales volume in 2016 is Ep = 17.2, which indicates that Ep > 1 and sales volume is classified as elastic.
The Influence of Operating Profit and Loss and the Size of The Public Accounting Firm on Audit Delay Fithri Dzikrayah; Silvia Septiani; Mia Lasmi Wardiyah; Mia Nurhasanah; Qheista Noor Fiddienillah
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 2 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i2.383

Abstract

This research aims to determine and analyze the influence of Operating Profit and Loss and the Size of the Public Accounting Firm (KAP) partially on Audit Delay. The influence of Operating Profit and Loss and Size of the Public Accounting Firm (KAP) simultaneously on Audit Delay in companies listed on IDX-MES BUMN 17 Period 2018-2022. This research uses a descriptive method with a quantitative approach. The statistical test tool uses the help of the IBM SPSS Statistics 27 version program. Operating Profit and Loss partially influence Audit Delay with a value of count 3,832 > table 2,018. The size of the Public Accounting Firm partially has no effect with a value of count -1.605 < table 2.018. Operating Profit and Loss and the Size of the Public Accounting Firm simultaneously influence Audit Delay with a value of Fcount 7.391 > Ftable 3.214. The R Square value obtained was 26.0%; the remaining 74.0% was influenced by other factors not examined in this research. Thus, the relationship between the variables in this study has a trim level of relationship. Companies should pay more attention to the timeliness of submitting financial reports, considering the importance of economic reports in decision-making. The manager evaluates the performance of each division to minimize delays in submitting financial reports. Future researchers can add independent variables and observation periods and expand the research object. Researchers want to know the extent to which these two variables play a role in influencing Audit Delay, especially in companies listed on IDX-MES BUMN 17, and can provide further information.
KOMPARASI AKUNTANSI ISLAM DAN KAPITALIS : KAJIAN PRAKTIK DAN TEORI PRINSIP SYARIAH Ridwan Effendi; Mia Lasmi Wardiyah
Gunung Djati Conference Series Vol. 42 (2024): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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Abstract

Perbandingan antara Akuntansi Islam dan Akuntansi Kapitalis, dalam konteks praktik dan teori akuntansi syariah, berdasarkan prinsip syariah. Melalui analisis deskriptif, penelitian ini mengeksplorasi konsep dasar, prinsip, serta praktik akuntansi Islam dan kapitalis. Sistem ekonomi Islam, yang berlandaskan pada prinsip syariah, menekankan nilai-nilai seperti keadilan sosial, distribusi kekayaan yang adil, dan larangan riba. Di sisi lain, akuntansi kapitalis terkait erat dengan perkembangan kapitalisme dan prinsip-prinsipnya, yang menekankan kebebasan individu dan pengakuan atas hak milik pribadi. Prinsip-prinsip akuntansi Islam, seperti adil dan objektif, kepenuhan syariah, dan pertanggungjawaban, menyediakan kerangka kerja untuk pencatatan dan pelaporan keuangan yang sesuai dengan hukum Islam. Di sisi lain, akuntansi kapitalis menekankan transparansi dan keadilan dalam pelaporan keuangan untuk mendukung struktur kapitalisme. Penelitian ini juga membahas perbedaan teori dan praktik akuntansi Islam dan kapitalisme, serta pentingnya akuntansi Islam sebagai instrumen bisnis yang mengakomodasi nilai-nilai spiritual dan etis. Dengan mempertimbangkan aksioma dasar ekonomi Islam, seperti keesaan, keseimbangan, kehendak bebas, dan tanggung jawab, akuntansi Islam menawarkan pendekatan yang holistik dan bertanggung jawab, dalam memandang hubungan antara ekonomi, keuangan, dan moralitas.
Radicalism Early Detection and Driving Factors: A Mix Method Study on Islamic University Students in West Java Muhwan Hariri, Wawan; Lasmi Wardiyah, Mia
JCIC : Jurnal CIC Lembaga Riset dan Konsultan Sosial Vol 5 No 2 (2023): JCIC: Jurnal CIC Lembaga Riset dan Konsultan Sosial
Publisher : CIC Lembaga Riset dan Konsultan Sosial

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51486/jbo.v5i1.211

Abstract

This research is motivated by the issue of religious universities in West Java exposed to radicalism. The purpose of this study was to find indicators of radicalism among students as a measuring tool for potential acts of radicalism among students. The research method used in this research is a qualitative method and a case study with in-depth interviews and participatory radicalism combined with quantitative data to collect data on the magnitude or statistical description of the percentage of students exposed to radicalism. From the results of the research conducted, it was found that the indicators of radicalism can be seen based on the attitude of the tendency to take radical actions based on four things, namely: (1) Intolerance, (2) Fanaticism, (3) Exclusivity, and (4) Revolutionary. The four attitudes show that students with these attitudes are included in the categorization of students who have the potential to act radically. Then the pattern of dissemination can occur through, (1) the spread of radicalism by means of direct meetings. This distribution is done through closed recitations with a limited number of participants. With the aim of conveying doctrine and preventing rejection (refutation) from other people who have wider religious knowledge and can reject the arguments of the proponent of doctrine. (2) Using technology by uploading videos and photos of their activities to invite movements they believe to be the most correct actions. (3) By doing propaganda through the news media which is spread through the telegram. This research has an impact on early detection of attitudes and characteristics of students who have the potential to carry out radical attitudes and actions. Then this research has an impact on strengthening and anticipating the possibility of radical actions in Islamic Religious Colleges in West Java.
THE ROLE OF GREEN ACCOUNTING IN ENHANCING FINANCIAL TRANSPARENCY IN ISLAMIC FINANCIAL INSTITUTIONS Wardiyah, Mia Lasmi; Dzikrayah, Fithri; Ponirah, Ade; Maulana, Izzul Haq Firman; Fiddienillah, Qheista Noor
Komitmen: Jurnal Ilmiah Manajemen Vol 6, No 1 (2025): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v6i1.43689

Abstract

This study explores the role of green accounting in enhancing financial transparency within Islamic financial institutions. Green accounting, as an approach that integrates environmental responsibility into financial reporting, has gained attention for its potential to improve accountability and sustainability in finance. In Islamic finance, transparency is not only a regulatory requirement but also an ethical imperative aligned with Shariah principles. By conducting a literature review, this study synthesizes existing research on green accounting frameworks and their applicability in Islamic financial institutions. The findings suggest that adopting green accounting practices can bridge the gap between financial reporting and environmental stewardship, thus fostering greater stakeholder trust. Additionally, this approach aligns with the ethical and social objectives of Islamic finance, reinforcing the institutions' commitment to sustainable practices. This study provides insights for policymakers and financial managers aiming to integrate green accounting as a tool for transparency and sustainability. The research contributes to the discourse on sustainability in Islamic finance and highlights areas for future empirical investigation.
Co-Authors Abdul Rojak, Abdul Abdullah Azzam Abidin, Deden Zaenal Ade Ponirah Adi Muhammad Syalimul Gaos Agustian, Muhammad Helmi Aini, Haniva Khuratul Aisyah Mega Benazira Ajeng Saeful Putri Akhirni Putri, Firna Flarestiana Al-Rasyid, Camelia Sofwan Alfarizi, Muhammad Bintang Alfiani, Mita Alifya, Afifah Ilmi Alya Afriliani Amia Putri Rafiani Andini Amalia Putri SW Andri Suwendi Ang Riqko Suhendi Anggraeni, Sri lestari Anjani, Sakila Meila Apriani, Nurul Ardillah, Nadwa Rahma Arham, Salwa Mayassarah Ariani Putri Utami Aribbah Fitroti Arif Budiman Asih, Alifah Sukma Aulia, Ghina Zahrah Auliyana, Auliyana Az Zahra, Aulia Falent Azahra, Hilma Amanatus Sa’adah Aziz Ramdhani, Muhammad Abdul Aziz, Fahmi Azzam Izzudin Bobang Noorisnan Pelita Dedi Supriyadi Delia Futri Apriliani Deska Pratama Dewi, Tia Junita Diani, Alika Rahmalia Diansyah, Hani Nur Dina Ecky Saputri Dini Hanifah Dwibasha’ir Budiman, Muhammad Danang Dzikrayah, Fithri Eldiani, Nita Erwin Munandar Fadhlurrahman, Muhammad Shidqi Fahira, Nabila Zumar Fahmi Hasan Nugroho Fahmi Irfanulloh Fakhrur Rozi Ramdhani Fauziah, Adinda Rahma Fauziah, Sofia Maryam Fauzy Abdurrohman Fazriani, Eva Febrian, Muhammad Egi Fiddienillah, Qheista Noor Filardhy, Muhammad Khalifah Fithri Dzikrayah Ghefira Rahima Gitsni, Muhammad Faizal Gumilang, Redi Gumilar, Asya Nurbayani Hafidhlatul H, Kalyca Najmi Hafizh Febryansyah Sonjaya Haifa Nur Jubaidah Haikal Kamil, Muhammad Rizki Hanina, Savira Hayatul Fazri, Muhammad Haikal Hendrayana, Nanda Nursyahira Hidayat S, Viola Aulia Hudiah, Nuri Nurul Ilham Abdullah, Ilham Inda Maula Zulfa Irfanullah, Fahmi Istiqomah, Iis Iwan Setiawan Izzul Haq Firman Maulana Kamila, Gisa Raenisa Kartika Dwifa Siregar Khaidir Ali Fachreza Khoerunnisa, Agna Khoirunnisa, Afifah Latif, Ayi Abdul Lestari, Kinanti Mugi M. Rafeli Iskandar Malika Aura Kinanti Margana, Marina Silvya Marliani, Amalia Matsani, Qurana Sab’ul Maulana, Izzul Haq Firman Meilani, Dini Mia Nurhasanah Miftahul Chair Moch Alfiana Candra Jani Mochammad Rival Wijaya Putra Mugni, Halim Abdul Muhammad Al Ghifari Muhammad Daffa Muhammad Faiz Haikal Muhammad Izzudin Islam Muhammad Rafly Muhwan Hariri, Wawan Mukhlis Harvian Muslimah, Adrezka Mudina Mutiara Putri, Ghaitsa Nabil Makarim Nabila Indriani Nabila Nandayanti Nadya Nur Haplah Najla Kayla Najla Khayira Najla Sahla Sahira Nanda Kuswandari Nasya Zahra Naufal Aziz Maulana Neni Nuraeni Ni’matul Aliyah Nuraini Laila Sari Nuraini Laila Sari Nurhaliza, Nasywa Sania Nurhalizah, Siti Nurhasanah, Dalih Mutiara Nurjaman, Muhamad Izazi Nurlaela, Seli Nurlaila, Lela Nurmalasari, Andini Nurul Azmi Muhamad Tauhid Nurul Hasana NURUL RAHMAWATI Nuryanti , Juju Oktaviani, Siti Atikah Oktiani, Rashifah Zahra Pangestu, Trimas Arya Paujiah, Ninda Nabila Permatasari, Adila Pingkan Salsa Hadiansyah Ponirah, Ade Pramesti, Suci Rahayu Pratama, Deska Putri Apriyani Putri Dina Amelia Putri, Ghaitsa Mutiara Putri, Melinia Putri, Shellya Eka Qheista Noor Fiddienillah Rabani, Kayla Fatha Rabbani, Raihan Ahmad Rahayu , Halimah Auliya Rahmadani, Nova Analia Rahmat, Nailla Alifia Ramadhani Irma Tripalupi Ramadhani, Najwa Syarifah Ramdhan, Muhammad Luthfi Ramdhani, Fakhrur Rozi Raudhatul Jannah Regina Lathifah Zahra Riantika Mutiara Ridwan Effendi Rifka Aqila Rika Afrianti Putri Ririn Nur Widyastuti Rizqy Hizbullah Ziyaulhaq Robbani, Burhanuddin Rohmah, Tria Najiatul Rosmayanti, Maya Roudhotul Hayati Nurislami Rusli, Ranti Afrilianti Saeful Anwar Sandra Siti Nurjanah Sandrina, Nahla Galuh Sani Dwina Putri Saputra, RM. Indra Jaya Saputri, Dina Ecky Sari, Nuraini Laila Satrio Bimo Ananda Sa’idah, Meilatus Setiawan, Iwan Setya, Oriza Purna Shafira Aulia Az-Zahra Shifa Nurhayati Shofie, Maulaya Silvia Septiani Siti Hawa Febriani Siti Nur Azizah, Siti Nur Siva, Kamelia Sobana, Dadang Husen Subagja, Haifa Aulia Nurshafiyyah Suhendi, Ang Riqko Sukawati, Maudi Nabila Sulthon Ahmad Nawawi Sutrisna, Muhammad SW, Andini Amalia Putri Syarah, Asri Mariam Syifa Rahmatul Awaliyah Talitha Nabilah Tamami, Ahmad Trisnawati, Cahyani Laras Tsaqif, Thoriq Ahmad Ukasha, Muhammad Gala Ulpaija, Siti Utami, Ariani Putri Utami, Sinbi Fitria Vania Alya Zanatha Wawan Muhwan Hariri Wildan Hilmawan Wulan Siti Nurjanah Yamin, Zahra Yasir Ahmad Muyassar Yasmin Sherlly Aulia Zamba, Nabila Zavier Hidayat, Muhammad Akhdan Zenny Pebrianti Zulbaidah Zulbaidah