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All Journal KHOZANA: Jurnal Ekonomi dan Perbankan Islam AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Abdimas Sangkabira JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Jurnal Pengabdian kepada Masyarakat Bina Darma WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) I-PHILANTHROPY: A Research Journal on Management of Zakat and Waqf Jurnal Ekonomi, Bisnis, dan Humaniora IEB: Journal of Islamic Economics and Business Jurnal Cakrawala Akademika
Yusiresita Pajaria
Universitas Islam Negeri Raden Fatah Palembang
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS SISTEM PERTUKARAN INFORMASI OTOMATIS DAN PERLINDUNGAN DATA NASABAH TERHADAP KETERBUKAAN DATA DAN INFORMASI PERBANKAN DAN PERPAJAKAN INDONESIA Pajaria, Yusiresita; Gustiana, Iceu Sri
KHOZANA: Journal of Islamic Economic and Banking Vol. 2 No. 2 (Juli 2019)
Publisher : Sekolah Tinggi Ekonomi Dan Bisnis Islam Darussalam

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Abstract

Abstract This study aims to identify and assess the implementation, to identify and provide legal protection for the community,  To find out how the public perception related to the enactment automatic information exchange system in Automatic Exchange System Of Information in banking and taxation in Indonesia. The method used is normative is a source of research is the literature data. The research is descriptive analytic waged a portrait of something with words or sentences, then separated categories for the conclusion. The approach taken is the approach of legislation and conceptual approaches. The research result of this thesis is that the Government Regulation in Lieu of Law No. 1 of 2017 on Access to Financial Information for the Interest Tax authority governing the confidentiality opening of access to finance, especially in the field of taxation and banking. Government Regulation in Lieu of Law derogation of this nature, the Government Regulation in Lieu of Law did not eliminate the presence of the General Provisions Act Taxation and the Banking Act rather run in tandem. However, when there are specific concerns regarding the opening of access to tax information that is regulated by government regulation in lieu of this Act, the regulations imposed specifically the Government Regulation in Lieu of Law No. 1 of 2017. The Government Regulation in Lieu of Law is not yet set in particular the protection of confidential data and customer information taxpayer. data privacy protection and customer information taxpayer still refers to the General Provisions Act Taxation. If the Directorate of Taxpayer act outside the authority of Government Regulation in Lieu of Law is, it can be subject to criminal sanctions were made on complaints of people who feel that their rights have been violated. Related to people's perceptions of these systems are still many people who know about these systems require further dissemination by the government.   Keywords: Secrets of bank, Tax, Automatic exchange system of information
ANALISIS PEMUNGUTAN PAJAK PENGHASILAN FINAL DARI PERUSAHAAN REAL ESTATE ILIR BARAT, PALEMBANG Pajaria, Yusiresita
KHOZANA: Journal of Islamic Economic and Banking Vol 3 No 1: January 2020
Publisher : Sekolah Tinggi Ekonomi Dan Bisnis Islam Darussalam

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah pemungutan PPh final atas penghasilan dari perusahaan real estate di Kantor Pelayanan Pajak Pratama Palembang Ilir Barat telah dilaksanakan secara efektif sesuai dengan peraturan yang berlaku dan untuk mengetahui hambatan yang dihadapi serta upaya untuk mengatasi hambatan tersebut. Penelitian ini menggunakan metode deskriptif. Jenis data yang digunakan adalah data primer dan data sekunder. Teknik analisis yang digunakan adalah deskriptif kualitatif dengan menjelaskan tata cara pemungutan PPh final dari perusahaan real estate yang dilakukan oleh Kantor Pelayanan Pajak Palembang Ilir Barat. Berdasarkan hasil penelitian dan pembahasan dapat disimpulkan bahwa, pemungutan PPh final dari perusahaan real estate di Kantor Pelayanan Pajak Pratama Palembang Ilir Barat periode Tahun 2010-2012 sudah sesuai dengan peraturan perpajakan yang berlaku, namun dalam penerimaan belum efektif, dikarenakan tingkat pengetahuan, kesadaran dan kepatuhan wajib pajak masih rendah. Mayoritas wajib pajak real estate melakukan pembayaran pajak tidak atas nama perusahaan yang terdaftar melainkan mengatasnamakan pribadi atau direksi perusahaan yang bersangkutan.
PENGARUH DIVERSITAS GENDER DAN KEBANGSAAN DEWAN DIREKSI DAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Pajaria, Yusiresita
KHOZANA: Journal of Islamic Economic and Banking Vol 3 No 1: January 2020
Publisher : Sekolah Tinggi Ekonomi Dan Bisnis Islam Darussalam

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh diversitas dewan direksi dan komisaris yang terdiri dari diversitas gender, diversitas kebangsaan, terhadap pengungkapan Corporate Sosial Responsibility (CSR). Perusahaan sektor manufaktur  yang terdaftar di Bursa Efek Indonesia tahun 2016-2018 digunakan sebagai sampel dalam penelitian ini. Pemilihan sampel dilakukan dengan metode purposive sampling dan diperoleh 62 perusahaan dengan jumlah pengamatan sebanyak 186. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Berdasarkan Fhitung sebesar  3,045 dengan signifikansi sebesar 0,000 lebih kecil dari 0,05. Hal ini menunjukkan bahwa semua variabel bebas secara simultan merupakan penjelas yang signifikan pada variabel terikat, sehingga model yang digunakan untuk penelitian layak (fit). Dalam uji parsial (uji t) untuk mengetahui apakah variabel bebas gender dan kebangsaan secara parsial atau sendiri-sendiri berpengaruh terhadap variabel terikat CSR. Hasil pengujian menunjukkan bahwa diversitas gender dan diversitas kebangsaan berpengaruh positif terhadap pengungkapan Corporate Sosial Responsibility (CSR) secara simultan maupun parsial.
PENGARUH PERSEPSI BAGI HASIL TERHADAP MINAT MENABUNG DI BANK BNI SYARIAH KCP PALEMBANG Pajaria, Yusiresita; Lestari, Ria
KHOZANA: Journal of Islamic Economic and Banking Vol. 3 No. 2. (July 2020)
Publisher : Sekolah Tinggi Ekonomi Dan Bisnis Islam Darussalam

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Abstract

This study examines the effect of the perception of profit sharing on the interest in saving at the BNI Syariah KCP Palembang bank. The purpose of this study was to determine and explain how the perception of profit sharing affects the interest in saving at the BNI Syariah KCP Palembang bank. This research is a quantitative research with the data source used is questionnaire data. The number of samples used in the study were 100 respondents, the sampling technique was accidental sampling technique. The method used in this research is simple linear regression analysis. The results showed that the profit sharing perception variable had a significant positive effect on the interest in saving at the BNI Syariah KCP Palembang bank, this was evidenced by the partial test results which showed that the value of tcount> ttable (2.569> 1.98447) and a significant value of 0.012 <0, 05.
HAMBATAN DAN TANTANGAN INKLUSI PERBANKAN SYARIAH DALAM DIGITALISASI PERBANKAN DI ERA FINANCIAL TECHNOLOGY (FINTECH) Pajaria, Yusiresita
KHOZANA: Journal of Islamic Economic and Banking Vol. 4 No.1 Tahun 2021
Publisher : Sekolah Tinggi Ekonomi Dan Bisnis Islam Darussalam

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Abstract

This study aims to find out and examine what are the Barriers and Challenges of Islamic Banking Inclusion in the Digitalization of Banking in the Era of Financial Technology (FINTECH).The research method used isdata collection methods through library research.using qualitative analysis, which means describing the data processed in detail in the form of sentences (descriptive). Qualitative analysis is carried out starting from empirical analysis, which in its deepening is complemented by normative analysis.To analyze the data, the three methods of data analysis used are inductive, deductive, and comparative methods. The research results areThe development of Islamic banking has several shortcomings such as: vision, capital, products, financing, human resources (HR), services, information, public understanding; Presence FINTECH influencing Islamic banking, namely contributing such as: easy and inexpensive services as well as effective and efficient, helping Islamic banks in the speed and accuracy in processing business operations and product marketing data, providing significant impact on several aspects of the economy, while at the same time rearranging the face of the Islamic financial industry, rapid development FINTECH directly proportional to the challenges faced, a driver for achieving financial inclusion, the presence of a strong consumer protection system and digital ecosystem, FINTECH Islamic banking with massive development in Indonesia, FINTECH and banjs wil collaborate together.
PENGARUH DIVERSITAS DEWAN DIREKSI DAN KOMISARIS, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Yusiresita Pajaria; Inten Meutia; Marlina Widiyanti
AKUNTABILITAS Vol 10, No 2 (2016): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v10i2.8893

Abstract

This study aimed to analyze the influence of diversity of boards of directors and commissioners consisting of gender diversity, diversity of nationalities, diversity education, firm size and profitability on the disclosure of Corporate Social Responsibility (CSR) .The manufacturing sector listed in Indonesia Stock Exchange 2011-2015 used as the sample in this study. Sample selection is done by purposive sampling method and acquired 42 companies with a number of observations as much as 210. The data analysis technique used is multiple linear regression analysis.Based Fhitung 0.001 0.001 with a significance of less than 0.05. This shows that all independent variables simultaneously is a significant explanatory on the dependent variable, so that the model used for the study worthy (fit). In a partial test (t test) to determine whether the independent variable Gender, ethnicity, education, firm size, and ROA  partially or individually CSR affect the dependent variable (Y),test results show that the diversity of gender, nationality, and the size of the company's influence on the disclosure of Corporate Social Responsibility (CSR). Meanwhile, educational diversity and profitability no influence on the disclosure of Corporate Social Responsibility (CSR).
Sosialisasi Pentingnya Pengenalan Keuangan Anak-Anak Yayasan Rumah Ceria Nusantara Oleh Prodi Akuntansi Hurian Kamela; Dede Puspa Pujia; Muhamad Aji Permana Putra; Fungsiawan Fungsiawan; Susilowati Susilowati; Vieronicha Lyu Sipanghona; Yusiresita Pajaria; Nurmadhani Fitri Suyuthi
Jurnal Pengabdian kepada Masyarakat Bina Darma Vol 2 No 3 (2022): Jurnal Pengabdian kepada Masyarakat Universitas Bina Darma
Publisher : DRPM-UBD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/pengabdian.v2i3.1954

Abstract

Tujuan pengabdian ini yaitu (1) Untuk memberikan sosialisasi kepada Anak-anak Yayasan mengenai pentingnya pengenalan keuangan, (2) Untuk memberikan bukti bahwa pelaksanaan kegiatan kunjungan pengabdian masyarakat khususnya ke Yayasan Panti Asuhan perlu dilakukan oleh pihak Dosen dan Mahasiswa. Metode pelaksanaan ini adalah sosialisasi secara langsung (direct socialization) ke Yayasan untuk memberikan pengarahan mengenai pentingnya keuangan. Hasilnya adalah anak-anak yang berada di Yayasan dapat mengetahui pentingnya keuangan secara dasar serta memberikan informasi tentang menabung. Dampak pengabdian adalah (1) Bagi Anak-anak Yayasan yaitu dapat memahami mengenai dasar-dasar keuangan khususnya pengaturan uang secara sederhanadengan menggunakan metode games yang menarik. Anak-anak Yayasan juga bisa mendapatkan ilmu tentang perhitungan dasar matematika seperti uang pecahan dan nominal uang yang bermanfaat untuk kedepannya, (2) Bagi Mahasiswa yaitu dapat mengetahui kondisi dan situasi yang terjadi di Yayasan untuk menjadi lebih peka terhadap masyarakat, (3) Bagi Dosen yaitu dapat melatih untuk memberikan materi dengan situasi yang berbeda, misalnya penyampaian kepada anak-anak harus menggunakan bahasa yang mudah dimengerti sehingga tidak terjadi kebingungan, selanjutnya juga mengasah kemampuan dalam melakukan komunikasi dengan berbagai situasi yang terjadi.
PELATIHAN BELAJAR KOMPUTER AKUNTANSI BERSAMA SISWA SMK DI KABUPATEN TANGERANG Hurian Kamela; Susilowati Susilowati; Fungsiawan Fungsiawan; Yusiresita Pajaria
Jurnal Abdimas Sangkabira Vol. 3 No. 2 (2023): Jurnal Abdimas Sangkabira, Juni 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v3i2.517

Abstract

Masih terbatasnya pengetahuan Siswa/Siswi mengenai kegiatan pelatihan komputer akuntansi menjadi alasan utama. Peserta adalah Siswa/Siswi SMKN 4 Kabupaten Tangerang. Fokus pengabdian adalah memberikan transfer ilmu (transfer knowledge) dari Dosen kepada Siswa/Siswi SMKN 4 Tangerang. Tujuannya adalah untuk memberikan (1) informasi kepada Siswa/Siswi mengenai perkembangan akuntansi, mulai dari kewirausahaan, komputer akuntansi menggunakan excel dan teori akuntansi, (2) informasi tambahan mengenai pengetahuan Siswa/Siswi tentang ilmu akuntansi secara luas. Metode yang digunakan adalah sosialisasi secara daring (online) yaitu indirect methods (metode tidak langsung) menggunakan media. Hasil dari penelitian yaitu berdasarkan feedback bahwa sebagian besar Siswa/Siswi SMKN 4 merasa puas terhadap kegiatan ini karena memberikan tambahan ilmu baru mengenai akuntansi.
The Effect Of The Work Environment, Locus Of Control And Motivation On Employees Performance In Baznas Of South Sumatra Province Aziz Septiatin; Yusiresita Pajaria; Fatimatuz Zuhro; Rosyada Rosyada
Jurnal I-Philanthropy Vol 2 No 1 (2022): I-PHILANTHROPY:A Research Journal On Management Of Zakat and Waqf
Publisher : Prodi Manajemen Zakat dan Wakaf Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/iphi.v2i1.12079

Abstract

The National Amil Zakat Agency (BAZNAS) is the official and only body established by the government which has the task and function of collecting and distributing zakat, infaq and alms (ZIS) at the national level. Human resources are one of the important factors for BAZNAS in carrying out its operational activities. This study aims to examine the effect of work environment, locus of control and motivation on employee performance. This type of research is quantitative research. The sampling technique used in this study is the saturated sampling technique, which is a sampling technique in which all members of the population are used as samples. In this study, researchers used a sample of 32 employees of BAZNAS, South Sumatra Province. The data analysis technique used is multiple regression analysis with the help of SPSS software. The results showed that the work environment had a positive and significant effect on employee performance, locus of control had a positive and significant effect on employee performance and motivation had a positive and significant effect on employee performance.Simultaneously the work environment, locus of control and motivation affect employee performance by 88.7%, while the remaining 11.3% is influenced by other variables that have not been studied or are not included in the regression in this study.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN PADA PERBANKAN Susilowati; Pengwi; Yusiresita Pajaria; Edi Triwibowo; Vieronicha Lyu Sipanghona
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 1 No 1 (2021): Ekonomi Kemanusiaan
Publisher : Universitas Tangerang Raya

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Abstract

This study was investigated to see the effect of Institutional Ownership and Audit Committee on Firm Value in Islamic banking in 2016-2019. The sample of this study, the researchers used all Islamic banking companies during the 2016-2019 period totaling 13 companies. The data used using secondary data obtained from the website of Islamic banking companies. Based on the analysis results show that the variable of institutional ownership has an effect on firm value and the audit committee has an effect on the dependent variable of firm value.
Co-Authors Anisa Anisa Aziz Septiatin Dede Puspa Pujia Edi Triwibowo Fatimatuz Zuhro Fungsiawan Fungsiawan Hesthria, Nur Hurian Kamela ICEU SRI GUSTIANA Inten Meutia Marlina Widiyanti, Marlina Muhamad Aji Permana Putra Nurmadhani Fitri Suyuthi Pengwi Ria Lestari, Ria Rosyada Rosyada Septiatin, Aziz Susilowati Susilowati Susilowati Vieronicha Lyu Sipanghona Zahra Kamila Lestari