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All Journal JASF (Journal of Accounting and Strategic Finance) Jurnal Supremasi Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah ASERSI : Jurnal Akuntansi Terapan dan Bisnis
Nur Ika Mauliyah
UIN Kiai Haji Achmad Siddiq Jember
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Pengalokasian Belanja Modal: Studi Pada Pemerintahan Kabupaten/Kota di Jawa Timur Periode 2018-2020 Erina Setiana Putri; Nur Ika Mauliyah
Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 2 (2022): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v2i2.3603

Abstract

Capital expenditure is one of the regional expenditures that needs to be taken into account in the development of sustainable infrastructure and facilities. The existence of regional revenues consisting of PAD, DAU, and DAK which are used to improve public services through public facilities will be able to increase capital expenditure so that economic growth will also increase. This study aims to determine the effect of economic growth, local revenue, general allocation funds, and special allocation funds on the allocation of capital expenditures. This research uses a quantitative research approach with descriptive research types. The population in this study are 38 districts/cities in East Java Province. The sampling method in this study used saturated sampling method, the number of samples used in this study was 114 (38 x 3). Data collection techniques and instruments in this research are literature studies and documentary studies. The data analysis used was descriptive statistics, classical assumption test, simple and multiple linear regression hypothesis testing with the help of the SPSS program. The results of this study can be concluded that: economic growth has a negative and significant effect on the allocation of the Capital Expenditure budget while PAD, DAU, and DAK partially have a positive and significant effect on the allocation of the Capital Expenditure budget. The variables of economic growth, PAD, DAU, and DAK simultaneously have a significant effect on capital expenditure.
Household Accounting In Islamic Perspective Munir Is’adi; Nur Ika Mauliyah
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 9 No 1 (2023): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 202
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v9i1.937

Abstract

This study aims to determine (1) accounting principles in Islam that can be integrated into household financial management (2) obstacles faced by Muslim families in applying sharia accounting in household financial management (3) efforts to improve financial management of household accounting in an Islamic perspective. The method used is phenomenological. The informants in this study were selected through a purposive sampling technique, with the criteria being working and non-working mothers who live in Jember district, East Java province. The results of the study show that (1) accounting principles in Islam that can be integrated into household financial management are taqwa, fairness, transparency, being conservative, avoiding usury, not delaying debt payments, and giving alms (2) the obstacles faced by Muslim families in applying sharia accounting in household financial management include lack of understanding and awareness, implementation challenges, social and economic context, and lack of resources and financial literacy (3) efforts to improve financial management of household accounting in an Islamic perspective are understanding the principles of Islamic finance, using sharia accounting, making sharia-based budgets , and attend Islamic finance education. sharia, create sharia-based budgets, and attend sharia finance education.
DISKRIMINASI HUKUM DALAM PRINSIP KESETARAAN DI HADAPAN HUKUM BAGI KELOMPOK MINORITAS Qurrotul Uyun; Nur Ika Mauliyah
Jurnal Supremasi Vol 16 No 1 (2026): Volume 16 Nomor 1 Tahun 2026
Publisher : Fakultas Hukum, Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/supremasi.v16i1.5581

Abstract

The principle of equality before the law is one of the main pillars of the rule of law, guaranteeing equal treatment for all citizens without discrimination. However, in practice, this principle is often not optimally implemented, especially for minority groups who are in vulnerable social, political, and legal positions. This article analyzes the forms of legal discrimination experienced by minority groups in the application of the principle of equality before the law and identifies the factors that cause this inequality. This study uses a normative legal research method with a legislative, conceptual, and case-based approach. The results show that legal discrimination against minority groups occurs in both the substance of the law, the structure of law enforcement, and the legal culture of society. Factors such as bias among law enforcement officials, weaknesses in legal protection, and the influence of social stigma and identity politics are the main obstacles to the realization of substantive legal equality. This article argues that the principle of equality before the law is not sufficient in itself; it must be realized through a substantive approach that protects human rights and ensures justice for minority groups.
The Role of Corporate Social Responsibility Decoupling on Corporate Tax Avoidance Imam Nazarudin Latif; Liona Efrina; Nur Ika Mauliyah
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.388

Abstract

Tax avoidance is an issue that continues to generate debate and controversy for its ethics in the business world. Corporate Social Responsibility (CSR) has emerged as a significant factor in bridging the gap between government needs for tax revenues and corporate goals for economic growth. However, based on neo-institutional theory, companies may only show CSR symbolically without taking appropriate concrete actions, creating a gap between communication and actions related to CSR. This action, called CSR decoupling, can create the risk of greenwashing, namely the practice of deceiving the public about a company's environmental or social performance. Therefore, this study aims to investigate the relationship between CSR decoupling and tax avoidance. This exploratory and quantitative research used companies in the food and beverage industry for 2019-2021. Using the purposive sampling method, out of 23 from 72 companies selected, and 69 data were processed with SPSS. The results show that CSR decoupling positively influences tax avoidance, even after the robustness test. This result implies that companies that carry out CSR decoupling tend not to comply with tax regulations formally, although not substantially. The result also depends on the size of the audit committee, the size of the company, and the return on assets. These findings might be useful for policymakers, shareholders, management and board members, audit committees, and investors.
Co-Authors Erina Setiana Putri Hikmatul Hasanah Imam Nazarudin Latif Liona Efrina S Munir Is’adi Qurrotul Uyun Suprianik Suprianik