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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Proceeding SENDI_U PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian Masyarakat (ABDIRA) ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) Jurnal RAK (Riset Akuntansi Keuangan) Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Journal of Business and Information System JIMEKA Aktsar: Jurnal Akuntansi Syariah
Siti Afidatul Khotijah, Siti Afidatul
Universitas Islam Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Public Health Social Sciences Other

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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

Abstract

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
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

Abstract

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

Abstract

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

Abstract

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.
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

Abstract

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.
Pendampingan Penyusunan Laporan Keuangan BUMDes Manunggal Dadi Mulyo, Desa Kwadungan Gunung, Kecamatan Kledung, Kabupaten Temanggung: Assistance in the Preparation of Financial Reports for BUMDes Manunggal Dadi Mulyo, Kwadungan Gunung Village, Kledung District, Temanggung Regency Rokhaniyah, Siti; Manurung, Herlina; Khotijah, Siti Afidatul; Nugraheni, Agustina Prativi; Susilo, Ghina Fitri Ariesta; Mabruri, Muhammad; Kurniawan, Ferdi Rahmat
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 10 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i10.10437

Abstract

The Manunggal Dadi Mulyo Village-Owned Enterprise (BUMDes) in Kwadungan Gunung Village, Kledung District, Temanggung Regency, has been operating for six years. BUMDes plays a strategic role in rural economic development through its various business units. One of the main obstacles faced is the lack of understanding and skills of managers in preparing financial reports based on Financial Accounting Standards (FAS). Transparency and accountability in village fund management are becoming increasingly important to increase public trust, access to funding, and support business aspirations. Therefore, this mentoring is necessary to help BUMDes establish a more organized and systematic recording system that complies with applicable accounting standards. This program aims to increase the understanding of BUMDes managers about the importance of accurate and transparent financial reports. This activity was carried out in stages: problem identification, training and workshops, practice and mentoring, and monitoring and evaluation. This activity was effective in providing participants with an understanding of the concept of BUMDes financial reporting. This is evident in the significant increase in post-test scores. This activity is expected to enhance the quality of BUMDes' financial management and reporting, promoting transparency and accountability, while encouraging the development of professional, sustainable BUMDes, and contributing to the welfare of village communities.
Comparative Performance of Islamic Banks in Indonesia and Malaysia Using Islamic Performance Index and Financial Ratios Fadila, Ega Friska; Wahyudi, Muhammad; Khotijah, Siti Afidatul
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3234

Abstract

Islamic banking operates according to Islamic principles and is oriented towards profitability, social justice, and public welfare, in contrast to conventional banks. This study aims to compare the performance of Islamic banking in Indonesia and Malaysia using the Islamic Performance Index (IPI) and conventional financial indicators such as Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). Islamic banking, which operates based on Islamic sharia principles, has broader objectives, namely social justice and public welfare. The methodology used is a systematic review following the Preferred Reporting Items for Systematic Reviews & Meta-Analyses (PRISMA) protocol, involving articles published between 2020 and 2024 from various academic sources. Out of the 604 articles reviewed, 10 met the study criteria. The study results indicate significant differences in the performance of Islamic banks in the two countries, influenced by factors such as asset size, regulations, management strategies, and economic environments. These findings provide valuable insights for stakeholders in developing more optimal Islamic banking policies and strategies while contributing to community welfare. This research is expected to serve as a reference for policymakers and researchers in the future.
Pengaruh Persepsi Return, Risiko, Pengetahuan dan Religiusitas Terhadap Minat Berinvestasi di Pasar Modal Syariah Prasetio, Rudi; Iswanji, Chaidir; Khotijah, Siti Afidatul
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 9, No 1 (2023)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v9i1.2706

Abstract

In its development, the Islamic capital market in Indonesia has experienced various obstacles, especially during the Covid-19 pandemic that hit the world in recent years, which is thought to be the main cause due to the low level of knowledge of the Islamic capital market and public interest in the Islamic capital market. Therefore, the purpose of this study is to find out what factors are expected to influence the dependent variable, namely the interest in investing in the Islamic capital market, which includes perceived return, perceived risk, investment knowledge, and religiosity. This research is a type of quantitative research using primary data from research objects which are KSPM Ahmad Dahlan University (UAD) and Yogyakarta Muhammadiyah University (UMY) with a total sample of 60 respondents using a sampling technique that is simple random sampling. Tests carried out include descriptive statistical tests, validity and reliability tests, classical assumption tests, multiple linear regression tests, hypothesis testing (F test and t test), and test the coefficient of determination. Based on the results of this study, the results show that: Partially only the variable perceived return has a positive and significant effect on the dependent variable so that H1 is accepted, and for H2, H3, and H4 it is partially obtained that these variables have no effect on the dependen variable, therefore H2, H3, and H4 rejected..
The compliance factors of motor vehicle tax payments in Central Java Province Sunaningsih, Suci Nasehati; Khotijah, Siti Afidatul; Priyono, Nuwun
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 1 (2024): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v6i1.229

Abstract

The number of motorized vehicles is always increasing, which is used by local governments to optimize regional tax revenues through Motor Vehicle Tax. The Covid-19 pandemic has had an impact on the emergence of government programs to ease the burden on society through amnesty of fines, known as tax bleaching. Restrictions on activities due to the pandemic have also encouraged local governments to innovate by creating application-based online tax payment systems. This research aims to analyze the influence of Modernization of the Tax Administration System, Service Quality, and Tax Bleaching on Compliance with Motor Vehicle Tax Payments in Central Java Province. The method used is a quantitative method using primary data through distributing questionnaires. The sampling method used a simple random sampling technique and data obtained from 522 respondents. Data analysis uses multiple linear regression. The results of the analysis show that the variables Modernization of the Tax Administration System, Service Quality, and Tax Bleaching have a positive and significant effect on compliance of Motor Vehicle Tax payments in the Central Java Province region.
The impact of IDX-MES BUMN 17 shariah index launching on market reaction Khotijah, Siti Afidatul; Fachrunnisa, Zidni Husnia; Khabibah, Nibras Anny
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 2 (2024): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v6i2.262

Abstract

Information circulating in the community will impact stock market reactions on the stock exchange. The reaction can be accounting or non-accounting. The launch of the IDX-MES BUMN 17 Index is one of the non-accounting information that can influence activity on the stock exchange, especially for entities included in the index. This study aims to identify stock market reactions included in the IDX-MES BUMN 17 index after the launch of the index. This research was conducted by testing stock prices and trading volume before and after the IDX-MES BUMN 17 index was published. This test is also supported by a comparative analysis of changes in stock prices and trading volume from the IDX-MES BUMN 17 index and the Indonesia Composite Index. This study's results indicate an increase in stock prices for 17 BUMN companies included in the IDX-MES BUMN 17 index after the launch of the index. In addition, this study found differences in stock trading volume before and after the index publication. This shows that the information is absorbed in the market, especially for investors concerned about Islamic stocks
Co-Authors ,, Retnosari Agita, Sherindea Permata Anisyawati, Anisyawati Astuti, Gita Lindri Atika Atika Bharata, Risma Wira Fachrunnisa, Zidni Husnia Fadila, Ega Friska Fadlillah, Mauliya Nur Febriyanti, Siti Irnawati, Risa Iswanji, Chaidir Izzati, Fifi Sufaira Kurniawan, Ferdi Rahmat Mabruri, Muhammad Manurung, Herlina Muhammad Wahyudi Nibras Anny Khabibah Nugraheni, Agustina Prativi Nuwun Priyono RATNA SETYANINGSIH Rudi Prasetio Siti Rokhaniyah Suci Nasehati Sunaningsih Sulistyawati, Yenny Yakub Susilo, Ghina Fitri Ariesta Suwaldiman Suwaldiman Utami, Martiana Riawati Yudhi Arnandha Yulida Army Nurcahya