Garuda - Garba Rujukan Digital

KESADARAN DOSEN AKUNTANSI FE UII TERHADAP SERTIFIKASI PROFESI: SEBUAH ANALISIS DESKRIPTIF Khotijah, Siti Afidatul; ., Suwaldiman
Proceeding SENDI_U 2016: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk mengetahui seberapa jauh tingkat kesadaran Dosen Akuntansi FE UII terhadapsertifikasi profesi. Penelitian ini menggunakan metode kualitatif deskriptif dengan model pengumpulan datawawancara dan observasi. Informan dalam penelitian ini adalah sebagian Dosen Akuntansi FE UII baik yangsudah memiliki sertifikasi profesi maupun yang belum. Keabsahan data diuji dengan metode triangulasi. Datadianalisis dengan menggunakan analisis open coding, axial coding dan selective coding. Penelitian ini menemukanbahwa Dosen Akuntansi FE UII sudah mengetahui mengenai sertifikasi profesi, namun dengan tujuan berbedatergantung siapa yang memaknai. Faktor yang mempengaruhi Dosen Akuntansi FE UII mengambil sertifikasidiantaranya untuk menambah kemampuan, keinginan untuk berpraktik, keinginan untuk mendapat kepercayaanlebih, dll. Sedangkan faktor penghambatnya adalah waktu. Dosen Akuntansi FE UII secara keseluruhan sudahmemiliki kesadaran akan sertifikasi profesi, namun masih terkendala dengan beberapa hal yang lebih penting darisertifikasi profesi, sehingga kebanyakan dosen merencanakan sertifikasi profesi dalam jangka panjang.Kata Kunci: sertifikasi profesi, kesadaran, dosen, prodi akuntansi FE UII, analisis deskriptif

Efektivitas Penerapan Pembiayaan Musyarakah Pada Baitul Maal Wa Tamwil (BMT) Bima Kota Magelang Fadlillah, Mauliya Nur; Khotijah, Siti Afidatul
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 2 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i2.11951

The purpose of this study was to determine the effectiveness of the profit-sharing Musyarakah financing procedure at BMT BIMA Magelang. This study is a qualitative research, uses field research. Data collection techniques through interviews, documentation, and observation, while data analysis techniques using descriptive analysis techniques. The results of the study found that the Musyarakah financing procedure at BMT BIMA Magelang has been carried out effectively because it has carried out the financing process according to sharia principles and provisions, namely, an ijab qabul process between the customer and the BMT, the parties who make contracts, an object of the capital agreement, and a transparent ratio distribution of profits and losses. This study shows that for every increase in the use of Musyarakah financing, there is also an increase in the income of BMT BIMA Magelang.

PENGUATAN PENGELOLAAN KEUANGAN BUMDES MANUNGGAL DADI MULYO DESA KWADUNGAN GUNUNG BERDASARKAN STANDAR AKUNTANSI KEUANGAN (SAK) SEBAGAI UPAYA MENUJU DESA MANDIRI Khotijah, Siti Afidatul; Atika, Atika
ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) Vol 5, No 1 (2024): Maret
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/abdipraja.v5i1.8007

The aim of the Community Partnership Program (PKM) is to provide financial management training for BUMDes Manunggal Dadi Mulyo, Kwadungan Gunung Village. BUMDes Manunggal Dadi Mulyo, Kwadungan Gunung Village has been around for a long time, but it went into hiatus and has only been restarted in the last few years. The manager of BUMDes Manunggal Dadi Mulyo, Kwadungan Gunung Village, has not carried out financial management according to financial accounting standards and also does not have the expertise to prepare financial reports. This service is carried out by providing training to the manager of BUMDes Manunggal Dadi Mulyo, Kwadungan Gunung Village, so that the manager is expected to be able to prepare financial reports independently as an effort towards an independent village. The training is not only given in theoretical form, but participants also practice recording financial reports using an application that can be installed on a smartphone, making it easier for participants to record their finances.

THE INFLUENCE OF ZAKAT UNDERSTANDING, TRANSPARENCY, AND ACCOUNTABILITY ON THE INTEREST OF MUZAKKI IN PAYING ZAKAT IN LAZISMU KEBUMEN REGENCY Irnawati, Risa; Khotijah, Siti Afidatul; Rokhaniyah, Siti
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): April 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i1.1516

This research aims to analyze the influence of zakat understanding, transparency, and accountability on muzakki's interest in paying zakat at LazisMu Kebumen Regency. This research includes quantitative research which is used to determine interest in paying zakat. Data was collected in this research by distributing questionnaires to 100 muzakki using a non-probability sampling method with a purposive sampling technique. Data analysis was carried out using a multiple linear regression approach. The results of the analysis show that zakat understanding and accountability have a positive effect on muzakki’s interest in paying zakat in LazisMu Kebumen Regency. Meanwhile, transparency does not have a significant effect on muzakki’s interest in paying zakat in LazisMu Kebumen Regency.

Penyusunan Desain Tata Kelola BUMDes Manunggal Dadi Mulyo, Desa Kwadungan Gunung, Parakan, Temanggung Rokhaniyah, Siti; Khotijah, Siti Afidatul; Izzati, Fifi Sufaira
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 7, No 3 (2024): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v7i3.7099

Kabupaten Temanggung sudah berjalan selama lima tahun terakhir. Akan tetapi, BUMDes tersebut belum memiliki dokumen tata kelola BUMDes yang memadai. Sebagai respon atas permasalahan tersebut, maka program pengabdian masyarakat ini bertujuan untuk memberikan pemaham tentang pentingnya tata kelola dan mendampingi BUMDes Manunggal Dadi Mulyo untuk menyusun dokumen tata kelola BUMDes yang baik, sehingga bisa lebih maksimal dalam menjalankan tugas serta dapat berkontribusi dalam kemajuan Desa Kwadungan Gunung. Kegiatan ini dilaksanakan dengan teknis ceramah untuk memberikan materi tentang konsep-konsep dasar tata Kelola BUMDes, Forum Group Discussion (FGD) untuk mendesain dokumen tata kelola yang dibutuhkan, dan penyusunan draft tata kelola BUMDes Manungal Dadi Mulyo. Sebanyak 30 peserta dari perwakilan aparat desa dan pengelola BUMDes di Desa Kwadungan Gunung turut berpastisipasi aktif dalam kagiatan ini. Luaran dari pengabdian ini adalah terbentuknya desain tata kelola BUMDes Manunggal Dadi Mulyo, sehingga dapat mendukung perkembangan BUMDes Manunggal Dadi Mulyo di masa mendatang. Pada akhir kegiatan dilaksanakan post-test. Sebelum mengikuti kegiatan ini, rata-rata pemahaman para peserta tentang tata kelola BUMDes sebesar 33% dan naik menjadi 87% setelah mengikuti kegiatan ini. Artinya, kegiatan ini sangat efektif untuk meningkatkan pengetahuan dan softskill para peserta tentang tata kelola BUMDes.

ANALYSIS OF THE LACK OF PUBLIC KNOWLEDGE REGARDING THE DEVELOPMENT OF ISLAMIC BANKING IN INDONESIA Alwi, Sofwan; Khotijah, Siti Afidatul
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 1 No. 4 (2022): JULY 2022
Publisher : Transpublika Publisher

The writing of this article aims to analyze the lack of public knowledge of the development of Islamic banking in Indonesia. The literature review method with a descriptive qualitative approach is a method applied to this study. A literature review is an approach that discovers, analyses, and interprets all data on a study topic used to answer queries and requests for previous research. The subject of this study is the holy book that explains and explains the challenges of Islamic bank development in Indonesian culture. The results of the research on existing literature will discuss the development of Islamic banking as well as the gap between the theory and practice of understanding society and Indonesian people perspective towards Islamic banks. The findings of the study are expected to show conclusions about the causes of the lack of public understanding of the development of Islamic banking in Indonesia.

ANALYSIS OF THE FACTORS CAUSING PROBLEMATIC FINANCING AT BANK SYARIAH INDONESIA MAGELANG SINGOSARI SUB-BRANCH OFFICE Prasetya, Ahmad Arif; Rani, Utpala; Khotijah, Siti Afidatul
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i1.471

Indonesian Islamic banks are banks in Indonesia engaged in Islamic banking in financial institutions that meet the public's needs for financing transactions. Bank Syariah Indonesia Magelang Singosari Sub-Branch Office is having problems with financing. Factors that cause problematic financing come from internal factors and external factors. This research aims to find out what factors cause problematic funding at Indonesian Sharia banks, the Magelang Singosari Sub-Branch Office and to find out how to deal with ineffective financing at the Indonesian Sharia Bank, the Magelang Singosari Sub-Branch Office. This research method uses qualitative data types. The data in this study were collected and organized, and sorted in a certain pattern so that the data is determined and sorted according to the research discussion. The causes of unfavorable financial conditions are internal factors and external factors at Bank Syariah Indonesia Sub-Branch Office Magelang Singosari, internal factors the bank does not delve into in the analysis of prospective customers, external factors in particular 1) the possibility that the customer wants to pay before maturity but cannot pay it off due to a disaster the customer does not have the income to pay for the financing that is due 2) the intentional factor of the customer intentionally delaying payment of funds that are due.

MUDHARABAH FINANCING AND MUSYARAKAH FINANCING APPLICATIONS AT BANK JATENG SYARIAH Arifin, Efi Fajar; Khotijah, Siti Afidatul
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 2 (2023): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i2.582

According to the provisions of Law Number 21 of 2008 regarding sharia banking, sharia banks are defined as banking institutions that are subject to the same legal regulations as conventional banks, but in their operational activities, they follow the principles of Islamic sharia. As the banking sector continues to develop, competition becomes increasingly fierce, and every bank must provide quality service and add types of products desired by customers. This study examines the application of sharia accounting for mudharabah and musyarakah financing in Bank Jateng Syariah based on PSAK No. 105 and PSAK No. 106. Sharia banks are subject to the same legal regulations as conventional banks, but their operational activities follow Islamic sharia principles.The discussion focuses on the practice of mudharabah and musyarakah financing at Bank Jateng Syariah. This study uses a qualitative descriptive method by using data from published financial reports. The results show that the application of mudharabah and musyarakah financing in Bank Jateng Syariah is in accordance with PSAK No. 105 and PSAK No.106, with various adjustments made to the provisions issued by the Financial Services Authority.

GOOD CORPORATE GOVERNANCE, GREEN ACCOUNTING, AND EARNINGS SUSTAINABILITY: EVIDENCE FROM JAKARTA ISLAMIC INDEX Rokhaniyah, Siti; Khotijah, Siti Afidatul; Manurung, Herlina; Permatasari, Desi; Anisyawati, Anisyawati
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 13, No 2 (2024): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v13i2.78787

This research examines the influence of good corporate governance (GCG) practices on the earnings sustainability of companies listed in the Jakarta Islamic Index. Additionally, it explores the role of green accounting in the relationship between GCG and sustainable earnings. GCG is represented by management ownership, boards of commissioners, the audit committee, and institutional ownership. Green accounting is measured using the corporate environmental management (PROPER) results, which are aligned with the regulations of the Ministry of Environment and Forestry of Indonesia. Data analysis was carried out using panel data regression analysis. The findings indicate that GCG components (management ownership, boards of commissioners, and audit committee) positively impact sustainable earnings. Moreover, green accounting has been empirically proven to moderate the positive effect of GCS on sustainable earnings. Based on the sustainability theory, companies tend to undertake ethical and legal measures to achieve sustainable performance. Thus, sustainability theory suggests that the synergy between corporate governance and green accounting may improve earnings sustainability.JEL: M14, M41, L25.

THE INFLUENCE OF ZAKAT UNDERSTANDING, TRANSPARENCY, AND ACCOUNTABILITY ON THE INTEREST OF MUZAKKI IN PAYING ZAKAT IN LAZISMU KEBUMEN REGENCY Irnawati, Risa; Khotijah, Siti Afidatul; Rokhaniyah, Siti
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): April 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i1.1516

This research aims to analyze the influence of zakat understanding, transparency, and accountability on muzakki's interest in paying zakat at LazisMu Kebumen Regency. This research includes quantitative research which is used to determine interest in paying zakat. Data was collected in this research by distributing questionnaires to 100 muzakki using a non-probability sampling method with a purposive sampling technique. Data analysis was carried out using a multiple linear regression approach. The results of the analysis show that zakat understanding and accountability have a positive effect on muzakki’s interest in paying zakat in LazisMu Kebumen Regency. Meanwhile, transparency does not have a significant effect on muzakki’s interest in paying zakat in LazisMu Kebumen Regency.

Title

Found 17 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 17 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 17 Documents
Search