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All Journal Iqtishoduna: Jurnal Ekonomi Islam Jurnal Akuntansi Kompetif Jurnal Proaksi Jurnal Akuntansi dan Keuangan Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi dan Perbankan Syariah International Journal of Management Science and Information Technology (IJMSIT) Journal of Social Research Journal of Artificial Intelligence and Digital Business Journal Research of Social Science, Economics, and Management Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi International Journal of Law, Policy and Governance Jurnal Akuntansi Dan Manajemen Alamtana Media Riset Bisnis Ekonomi Sains dan Terapan Jurnal Ekonomi, Manajemen, Akuntansi Optimal: Jurnal Ekonomi dan Manajemen
Dyarini, Dyarini
Universitas Muhammdiyah Jakarta
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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DOMINATION RIBAWI TRANSACTIONS IN THE ECONOMY Dyarini Dyarini
JURNAL EKONOMI DAN PERBANKAN SYARIAH Vol 5, No 1 (2017): JURNAL EKONOMI DAN PERBANKAN SYARIAH
Publisher : Sekolah Tinggi Ekonomi Islam (STEI) SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46899/jeps.v5i1.163

Abstract

ABSTRACT. Though the fight against usury command is a cornerstone ofIslamic finance but the debate about the significance of the word "Riba"precisely still persistent. since the beginning of the advent of Islam, the majority of scholars has adopted a strict definition of usury, that all forms of interest can be said to be riba. but the debate continually held until now. some opinions reject these definitions and argued that Islam tolerate a reasonable interest rate.  Therefore, this article will explain about riba and significance.Keywords: Riba, Economic Transaction, Islamic Economic ABSTRAK. Perang terhadap riba adalah salah satu inti dari ajaran Islam, tetapi diskursus tentang signifikansi kata “Riba” masih terus bergulir. Sejak awal masa Islam, mayoritas Ulama telah mengadopsi secara jelas definisi riba, bahwa seluruh bentuk tambahan dapat dikatakan sebagai riba. Tetapi debat terus berlanjut hingga saat ini. Beberapa pendapat menolah defenisi ini dan beragumen bahwa Islam menolerir suatu tingkat suku bunga tertentu. Olehkarena itu, artikel ini akan menjelaskan tentang riba dan signifikansinya.Keywords: Riba, Transaksi Ekonomi, Ekonomi Islam
Pengaruh Literasi Pajak, Modernisasi Sistem Administrasi, Insentif Pajak dan Moral Pajak Terhadap Kepatuhan Wajib Pajak UMKM Dwi Rahmawati Kusumadewi; Dyarini Dyarini
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2022): SEPTEMBER 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i2.7182

Abstract

This study discusses taxpayer compliance, one of which is in a sector that has considerable potential as part of tax revenue but is not yet at the expected level of tax compliance, namely MSME taxpayers. This study aims to determine the effect of tax literacy, administrative system modernization, tax incentives, and tax morale on MSME taxpayer compliance. The research method used is a quantitative approach with a survey method. Respondents in this study were MSME taxpayers in South Tangerang City, with a total sample of 100 respondents. The data analysis method used is multiple linear regression, with a data processing tool in the form of SPSS. The results partially show that tax literacy has no effect on MSME taxpayer compliance, modernization of the administrative system affects MSME taxpayer compliance, tax incentives affect MSME taxpayer compliance, and tax morale affects MSME taxpayer compliance. The results of the study simultaneously show that tax literacy, administrative system modernization, tax incentives, and tax morale affect MSME taxpayer compliance. The implications of this finding are expected to be involved as one of the considerations for the Directorate General of Taxes, by knowing the factors related to taxpayer compliance, especially in this case MSME taxpayers, so that they can contribute as a basis for decision making or making tax policies and regulations in an effort to increase tax revenue. with tax compliance in Indonesia. Keywords : tax literacy, administrative system modernization, tax incentives,tax morale, taxpayer compliance
PENGARUH PEMBIAYAAN MURABAHAH, IJARAH DAN MUSYARAKAH TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH Siti Zahrah; Dyarini
Jurnal Akuntansi Dan Manajemen Vol 34 No 3 (2023): JAM Vol 34 No 3 Desember 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i3.116

Abstract

This study aims to determine the effect of murabahah financing, ijarah financing, and musyarakah financing on profitability at Indonesian Islamic Banks. This research is quantitative, using secondary data sources obtained from Indonesian Islamic Commercial Banks for 2016 - 2022. The sampling method uses purposive sampling method , obtained a total sample of 6 Islamic Commercial Banks for 7 years, so that 38 annual reports were obtained. Methods of data analysis using descriptive analysis test, panel data regression test, classical assumption test, model feasibility test, using Eviews version 12. The results showed that murabahah financing had a positive and significant effect on profitability, ijarah financing had a negative and insignificant effect on profitability, and musyarakah financing has a negative and significant effect on profitability.
Post Covid 19 Pandemic: The Contribution of Zakat, Infaq, and AIms to The Country’s Economy Dyarini Dyarini; Natya Raizha Utari
Journal Research of Social Science, Economics, and Management Vol. 3 No. 10 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i10.650

Abstract

The COVID-19 pandemic, which began in early 2020, has had many impacts on humanity around the world. This crisis resulted in a decrease in household consumption, a decrease in investment due to economic uncertainty, a decrease in investment, and public consumption. In the context of the COVID-19 pandemic, zakat, infaq, and alms (ZIS) contribute by providing direct assistance to affected mustahiks, strengthening the economy through empowering MSMEs, and supporting the health and education sectors to overcome equitable economic impacts. This study aims to analyze the role of zakat, infaq, and alms (ZIS) management institutions in helping the country's economy after the COVID-19 pandemic in Indonesia. The research method used in this study is descriptive assisted by literature study. The results showed that the Zakat Management Institute (ZIS) played a vital role in responding to and overcoming the impact of the Covid-19 pandemic in Indonesia, despite facing several challenges in fund distribution and optimization. Close collaboration between the government, communities, and Zakat Management Organizations (OPZIS) is key in ensuring effective distribution of funds, while zakat empowerment through digital innovation and Cash for Work (CFW) programs is a solution to reduce the impact of health and economic crises, making a positive contribution to more equitable and sustainable economic development.
Phenomenology Study: Payment Methods on The Marketplace Seen From Islamic Economy Perspective Dyarini, Dyarini; Mansah, Adi; Alam, Adi; Putri, Aprilia Duwi; Noh, Mohd Shahid Mohd
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v12i1.2033

Abstract

This study aims to examine the Islamic view of shopping payment transactions on the marketplace which uses electronic money as well as to examine the Islamic view of special offers on certain products that can be purchased using electronic money. The method used in this research is qualitative research with phenomenological studies. The results showed that the majority of the informants agreed that the electronic money they used did not contain elements of usury although there were informants who had a different opinion. The note that we can highlight here is that the marketplace is not a seller, nor is it a representative of the seller. The marketplace is only a medium that brings sellers and buyers together with certain rules. If it is a debt, it means that the customer must not receive any benefits from GoPay. Thus, if GoPay provides discounts for customers who pay via GoPay, then this includes benefits due to debt. Customers get this benefit, because they give GoPay debt.
Halal Supply Chain Management Based on Maqasid Syariah to Improve Business Performance of Minang Ciputat Curry Restaurants Yani, Tet Linda; Dyarini, Dyarini; Septemberizal, Septemberizal
International Journal of Law Policy and Governance Vol. 3 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijlpg.v3i2.1059

Abstract

Tujuan penelitian ini adalah untuk melihat dan mengamati prakter halal supply chain management yang ada di rumah makan Kari Minang Ciputat, karena dalam pemahaman masyarakat luas bahwa semua rumah makan Padang pasti halal, sehingga rumah makan Padang menjadi salaha satu pilihan yang tepat bagi konsumen. Hal ini tentunya perlu dibuktikan lebih jauh lagi, bagaimana prosedur halal yang diterapkan di rumah makan Padang dari awal proses produksi sampai menjadi barang jadi. Halal tidak bisa dilihat hanya dari produk yang disediakan tapi halal harus dilihat dari semua prosedur halal yang dilakukan di dalam satu kesatuan kegiatan dari awal sampai produk jadi. Metode penelitian yang digunakan adalah metode kualitatif, gunakan untuk mengungkapkan lebiah dalam semua aspek kegiatan halal yang ada di rumah makan Kari minang, dengan paradigma Interpretif yang menekankan pada Bahasa interpretasi dan pemahaman. Focus peneliatian ini adalah study pustakan dan wawancara tidk terstruktur dengan para informan, keterbaruan dalam penelitian ini adalah dari objek dan subjek penelitian yang digunakan.
Participation and clarity of budget targets, management accounting information system on managerial performance with budgetary slack as a mediation variable Wigati, Retno; Rustiana, Siti Hamidah; Dyarini, Dyarini
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 4 No. 2 (2024): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v4i2.14844

Abstract

The aim of this research is to analyze "budget participation, clarity of budget targets and management accounting information systems on managerial performance with the budgetary slack as a mediating variable," which has been carried out by 5 service companies affected by COVID-19. This research uses quantitative methods, and the data source used is primary data. The population in this research is 5 service companies spread across Jakarta, including PT. Sukses Andalan Bangsa, PT. Anak Bangsa Cakrawala Dunia, PT. Impact Power Mandiri, PT. Kitamuda Andalan Indonesia and PT. Triputra International. The sample selection for this research included directors, managers, and supervisors in each division of the company, with a total of 50 respondents. In this research, data analysis uses SmartPLS 4.0 with a data-based analysis method structural equation modeling based on partial least. Based on the hypothesis testing carried out, the research results show that budget participation has no positive and insignificant effect on managerial performance. For clarity of budget targets and management, accounting information systems have a positive and significant effect on managerial performance. Then, the budget gap has a positive and significant mediating effect on all variables of budget participation, clarity of budget targets, and management accounting information systems on managerial performance.
Liquidity and Company Size Impact on Capital Structure with Profitability Mediation Yusuf, Muhammad; Dyarini, Dyarini
International Journal of Law Policy and Governance Vol. 4 No. 2 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijlpg.v4i2.1339

Abstract

This study examines and analyzes the effect of liquidity and firm size on capital structure, with profitability as a mediating variable in mining companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023. Capital structure is crucial in balancing debt and equity to support company operations and investments. According to the Pecking Order Theory, firms with high liquidity tend to rely on internal financing, whereas the Trade-Off Theory suggests that larger firms find it easier to access external funding at lower costs. This study analyzes seven causal relationships among liquidity, firm size, profitability, and capital structure. The research employs a quantitative approach using panel data regression analysis and the Fixed Effect Model (FEM). The sample was selected through purposive sampling, consisting of 10 mining companies that met specific criteria. Data processing is conducted using EViews version 12. The independent variables in this study are liquidity and firm size, while capital structure serves as the dependent variable, with profitability acting as a mediating variable. The results indicate that liquidity negatively affects both profitability and capital structure, whereas firm size positively influences profitability and capital structure. Profitability negatively impacts capital structure and mediates the relationship between liquidity and capital structure. However, profitability does not significantly mediate the relationship between firm size and capital structure. These findings have implications for companies in optimizing their capital structure management and for investors in assessing corporate financing policies for investment decisions.
The Effect of Tax Justice, Tax Audits and Tax Rates on Taxpayer Perceptions of Tax Evasion Maulana, Amanda Atturaini; Dyarini, Dyarini
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4495

Abstract

The purpose of this study is to examine how taxpayers' perceptions of tax evasion are impacted by tax justice, tax audits, and tax rates. With a sample size of 100, the population in this study is made up of individual taxpayers who are registered with KPP Pratama Jakarta Kebayoran Lama. Probability sampling combined with a basic random sample approach is the methodology employed in this investigation. Descriptive statistical approaches are employed in quantitative research. IBM SPSS version 25 is used to examine the data that was gathered. According to the study's findings, taxpayers' opinions of tax evasion are significantly improved by tax justice. On the other hand, taxpayers' opinions of tax evasion are significantly impacted negatively by tax audits and tax rates. In general, taxpayers' perceptions of tax evasion increase with the degree of tax fairness. In the meanwhile, proportionate tax rates and more stringent tax audits might lessen taxpayers' propensity to consider tax evasion as a possibility.
The Effect of Taxpayer Awareness, Modernization of the Tax System, and Tax Amnesty on Taxpayer Compliance for Micro, Small and Medium Enterprises (MSMEs) Septina, Della; Dyarini, Dyarini
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4513

Abstract

In this study, the degree of tax compliance among Indonesian micro, small, and medium-sized businesses will be assessed in relation to taxpayer awareness, tax system modernization, and tax amnesty. The South Tangerang District's MSME taxpayers served as the study's subjects. A straightforward random selection technique combined with probability sampling was used to choose 100 responders in total. A quantitative methodology backed by descriptive statistical analysis was used in the investigation. SPSS version 25 was used to process the data, and the findings indicate that modernization of the tax system, tax amnesty, and taxpayer comprehension have a positive and significant influence on taxpayer compliance. It can be said that improving taxpayer comprehension, making it easier to obtain information through a modernized tax system, and enacting tax amnesty laws may all help increase MSME taxpayers' tax compliance.
Co-Authors Aaidah Maysaroh Adi Alam Adi Mansah Alam, Adi Amanda Atturaini Maulana Bella Febrianti Della Septina Dwi Rahmawati Kusumadewi Estiningsih, Wening Litdia, Litdia Maghrifa Kafka Razaqa Marhadi Gunawan Maulana, Amanda Atturaini Muhammad Yusuf Natya Raizha Utari Noh, Mohd Shahid Mohd Putri, Aprilia Duwi Raizha Utari, Natya Rika Septiani Rizqyah Nurhidayaty Rustiana, Siti Hamidah Salis Ragil Wilujeng Salma Sabika Septemberizal Septina, Della Siti Jamilah Siti Zahrah Syifa Lathifunnisa Wigati TH, Retno Wigati, Retno Yani, Tet Linda