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All Journal AKRUAL: Jurnal Akuntansi JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi AKTSAR: Jurnal Akuntansi Syariah JE (Journal of Empowerment) International Journal of Zakat (IJAZ) Innovation Business Management and Accounting Journal Al-Muhasib: Journal of Islamic Accounting and Finance Welfare: Jurnal Pengabdian Masyarakat
Sri Anugrah Natalina, Sri Anugrah
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Ketepatan Waktu Penyampaian Laporan Keuangan Ditinjau dari Opini Auditor dan Struktur Kepemilikan Khotrunida, Alisa; Suhadi, Suhadi; Hardiningsih, Pancawati; Natalina, Sri Anugrah
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 2 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i2.25488

Abstract

The aim of this research is to examine the influence of auditor opinion, managerial ownership, and Institutional Ownership on the timeliness of submitting financial reports. This research uses a quantitative approach supported by secondary data. The population of this research is all manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2019-2021 period. A sample of 57 manufacturing companies registered with ISSI were selected using a purposive sampling method. Based on panel data regression analysis, the results of this study show that the auditor's opinion has a significant effect on the timeliness of submitting financial reports. Managerial ownership and institutional ownership have no effect on the timeliness of submitting financial reports.
Corporate Social Responsibility Disclosure and Profitabilitas: Evidance From Indonesian Mining Companies Natalina, Sri Anugrah; Zunaidi, Arif
Innovation Business Management and Accounting Journal Vol. 2 No. 3 (2023): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i3.46

Abstract

In non-mining companies, CSR patterns are numerous in the form of social assistance, scholarships, or the development of city facilities. However, for mining companies, the concept of CSR is patterned back to a time, namely the concept of renewal or natural care. This type of research is both descriptive and quantitative, and the method used for linear regression is simple. A sample of six mining companies with a total of 30 financial statements Mining companies in Indonesia. The result of the hypothesis means that Ho is accepted and Ha is rejected; that is, CSR disclosure has no effect on the return on assets. The results of the coefficient of determination analysis (R square of 14.4%) show that CSR disclosure contributes to the return on assets with a contribution of 14.4%. The organization manages its legitimacy according to the type of its social contract with society. Another factor for CSR disclosures to mining companies in Indonesia is the presence of political costs. Another form of contract fees that can be explained is the attitude of managers towards disclosure of information.
ANALISA DAMPAK FAKTOR MAKRO EKONOMI : INFLASI DAN KURS PADA DUA ERA PEMERINTAHAN TERHADAP NILAI PROFITABILITAS PERUSAHAAN PERBANKAN SYARIAH ( Studi pada Bank Umum Syariah Periode 2009 - 2018 ) Natalina, Sri Anugrah; Zuraidah, Zuraidah
JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi Vol 20 No 2 (2021): September 2021
Publisher : LP2M STAI Miftahul 'Ula (STAIM) Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/lentera.v20i2.624

Abstract

Banking is a type of service business that is very vulnerable to be influenced by many factors, both internal and external. The dominating external factors are those related to government regulations, for example: the SBI interest rate, exchange rate, fiscal policy and the inflation rate. The level of profitability of a Sharia Commercial Bank (BUS) contained in the annual report of a BUS may not be used as a factor to be able to reveal the size of the profitability (ROA) which can be influenced by external factors. This shows that during the SBY administration era, inflation had no effect on the level of profitability of BUS. This may be due to the inflation rate that occurs with a more stable value, namely the conversion rate at 3-5. However, if the inflation rate fluctuates, it can have an influence on profitability in BUS. In the era of Jokowi's administration, it was shown that in the early years of his administration, namely 2014-2015, it showed a high inflation rate so that this may have resulted in an influence on the profitability of BUS. the two variables, namely inflation and exchange rate have an influence on the profitability of BUS. And in the Jokowi era, the influence has increased by 10% compared to the SBY era. In the SBY era, it only contributed 20.5%, while in the Jokowi era it was 30.5%. Other variables outside this study that can affect BUS profitability / ROA can be derived from SBI and GDP.
Integrating Productive Zakat and Women's Empowerment to Achieve Sustainable Development Goals: A Path to Social Welfare and Economic Inclusion Zunaidi, Arif; Maghfiroh, Fachrial Lailatul; Mushlihin, Imam Annas; Natalina, Sri Anugrah
International Journal of Zakat Vol 10 No 1 (2025): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v10i1.593

Abstract

This study aims to examine the role of integration of productive zakat and women's empowerment in achieving the Sustainable Development Goals (SDGs), focusing on the Kampung Zakat of Besole Village, fostered by BAZNAS Tulungagung Regency. Productive zakat, which is used as business capital for beneficiaries, combined with women's empowerment programs, aims to improve social welfare and economic inclusion. The research method uses a qualitative approach, with data collection through in-depth interviews, observations, and document analysis. The results of the study indicate that the integration of productive zakat and women's empowerment has a significant impact on increasing family income, access to education, and women's participation in local economic activities. In addition, this program also supports poverty reduction and gender inequality, which are part of the SDG targets. These findings emphasize the importance of productive zakat as an Islamic financial instrument that can contribute directly to sustainable development, especially in the context of women's empowerment in rural areas.
Welfare and Economic Development During the Health Crisis and Corporate Social Responsibility Disclosure: Evidence Indonesian Manufacturing Companies Natalina, Sri Anugrah; Zunaidi, Arif
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p63-79

Abstract

Introduction/Main Objectives: This study tries to show whether public ownership, profitability, net sales and CSR disclosure have or do not have an impact on economic welfare. This research focuses on manufacturing companies because many companies produce products needed by the community. Background Problems: In times of health crisis, the community's economic welfare will increase if the company provides CSR. The amount of corporate CSR disclosure is determined by the support of public ownership, profit levels, and net sales of the company. Novelty: Economic welfare during the health crisis requires further research related to the implementation of CSR in manufacturing companies. Research Methods: This research is quantitative, with the adaptation of exploratory research developed through empirical research. The sampling design in this study used the list of companies on the Kompas 100 index list for two consecutive years, namely 2020 and 2021, which is the period of the start of the health crisis in Indonesia. Finding/Results: This study shows that public ownership and profitability directly and significantly correlate with CSR disclosures. Meanwhile, the Net Sales Index is not significant to CSR disclosures. The variables public ownership, profitability, and index net sales are not significant to the welfare economy. Relationships public ownership, profitability, and index net sales total 48%, CSR disclosure, or R: 0.480, and R-square of 0.23, or 23%. Relationships public ownership, profitability, and index net sales total 14 percent, or R: 0.142, and a coefficient of determination (R-square) of 0.02 or 2%. Conclusion: These results support N. Smith, and T. Smith, that the effectiveness of CSR occurs because of the strategy in its implementation, the CSR strategy must have the support of company ownership and be profitable. These results, when combined with the adaptation of CSR in Indonesia, show that many CSR programs are directed at economic, social, and health patterns.
PEMBERDAYAAN KELOMPOK BELAJAR SISWA DALAM EDUKASI PATUH KESEHATAN Abiidah, Naurotul'; Natalina, Sri Anugrah
JE (Journal of Empowerment) Vol 2, No 2 (2021): DESEMBER
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/je.v2i2.1701

Abstract

ABSTRAK Pemeritah mewajibkan mematuhi protokol kesehatan setiap melakukan aktivitas di luar rumah. Meningkatnya angka positif COVID-19 berdampak pada pembatasan kegiatan yang dilakukan di luar rumah seperti bekerja dan sekolah. COVID-19 merupakan penyakit dengan proses penularan yang cepat dengan masa inkubasi maksimal 14 hari. Tindakan preventif perlu dilakukan untuk menjaga diri tetap sehat dan tidak terinfeksi virus tersebut. Minimnya sosialiasi dalam masyarakat menjadikan faktor utama bertambahnya kasus positif COVID-19 di Indonesia. Ketidakpatuhan masyarakat dalam menerapkan protokol kesehatan merupakan hambatan bagi Indonesia untuk mengurangi kasus positif COVID-19. Pemerintah dan masyarakat harus berjalan selaras untuk mewujudkan tujuan tersebut. Salah satunya kegiatan pemberdayaan yang dilakukan oleh mahasiswa KKN IAIN Kediri yang memberikan edukasi oatu kesehatan kepada anak-anak di Desa Bulu Kecamatan Semen Kabupaten Kediri. ABSTRACTThe government requires to comply with health protocols everytime doing activities outside the home. The increasing positive number of COVID-19 has an impact on limiting activities carried out outside the home such as work and school. COVID-19 is a disease with a rapid transmission process with a maximum incubation period of 14 days. Preventive measures need to be taken to keep yourself healthy and not infected with the virus. The lack of socialization in the community is the main factor for the increase in positive cases of COVID-19 in Indonesia. Public non-compliance in implementing health protocols is an obstacle for Indonesia to reduce positive cases of COVID-19. The government and society must work in harmony to achieve this goal. One of them is an empowerment activity carried out by KKN IAIN Kediri students who provide health or education to children in Bulu Village, Semen District, Kediri Regency.  
Strategi Pengenalan Mata Uang melalui Fun Learning dalam Meningkatkan Minat Belajar pada Anak-anak Usia Dini Mada, Qonita Al; Efendi, Rofik; Yuliani, Yuliani; Natalina, Sri Anugrah
Welfare : Jurnal Pengabdian Masyarakat Vol. 1 No. 4 (2023): Welfare : Desember 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v1i4.723

Abstract

This service aims to increase young children's interest in learning about currency through the Fun Learning English approach. English Class is implemented with an interesting learning model, utilizing games and singing media to create a fun learning experience. The service method used is service learning, which involves direct interaction with children and the application of English knowledge in everyday contexts. The results of this service include increasing children's interest in learning, their understanding of currency, and the development of English language skills. With an innovative approach and involving fun learning elements, it is hoped that children can more easily understand the concept of currency through a fun and interactive learning experience.
Strengthening Collaboration Between Financial Institutions and Universities to Empower a Sustainable Economy Waeno, Mahamadaree; Mushlihin, Imam Annas; Natalina, Sri Anugrah; Sulistyowati, Sulistyowati; Samsuri, Ali; Fauza, Nilna; Zainuddin, Moch; Zunaidi, Arif; Mutafarida, Binti; Utama, Yopi Yudha
Welfare : Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2024): Welfare : March 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v2i1.1229

Abstract

Efforts to strengthen collaboration between financial institutions and universities are a key step in empowering a sustainable economy. This service activity aims to increase cooperation between financial institutions and universities, with a focus on sustainable economic empowerment. The service method is carried out through holding international seminars in a hybrid manner, both face-to-face at the Library Building on the 4th floor of IAIN Kediri and via the Zoom platform. The results of this service include strengthening cooperation between the two entities, broadening students' insight into sustainable financial practices, and contributing to sustainable economic development on campus and in the surrounding community.
Pelatihan e-SPT untuk meningkatkan Keterlibatan Mahasiswa dalam Mendorong Kepatuhan Pajak Sahad Sakhdiyah, Sahad Sakhdiyah; Mohammad Ryan Badruzzaman, Mohammad Ryan Badruzzaman; Mohammad Firdaus Al-Fattar, Mohammad Firdaus Al-Fattar; Dodi Setiawan, Dodi Setiawan; Natalina, Sri Anugrah; Utama, Yopi Yudha; Zunaidi, Arif; Kusumawardhani, Sayekti Indah; Muyasaroh, Isyrohil; Ardika, Rendi; Aditya, Tony; Yuliani, Yuliani; Rahardi, Deto
Welfare : Jurnal Pengabdian Masyarakat Vol. 2 No. 4 (2024): Welfare : December 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v2i4.1469

Abstract

The aim of this service is to increase the understanding and skills of the community, especially small and medium enterprises (UKM), in using the e-SPT application to report their tax obligations. The service method used is the presentation method, where sharia accounting students from IAIN Kediri present material systematically through PowerPoint slides and live demonstrations. The results of the service showed the participants' active participation in practical and discussion sessions, which deepened their understanding of the use of e-SPT. Post-activity evaluation showed a high level of satisfaction from participants with the material and method of delivering the training. This activity succeeded in providing real benefits by increasing tax compliance and the use of tax technology among the community, as well as strengthening students' commitment to making positive contributions to society through the dedication of their knowledge and skills.
Increasing Public Awareness of the Role of Zakat in Realizing Social Justice and Sustainable Economic Growth towards the Golden Indonesia 2045 Zionis, Rijal Mumazziq; Zunaidi, Arif; Natalina, Sri Anugrah; Rahmadanti, Utari; Laura, Tiffany Dewi; Fathurrokhim, Haedar
Welfare : Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2024): Welfare : September 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v2i3.1786

Abstract

This community service activity aims to increase the awareness of students of the Faculty of Islamic Economics and Business, IAIN Kediri, regarding the role of zakat in realizing social justice and sustainable economic growth. This national seminar was held on September 18, 2024, in the 4th Floor Hall of the IAIN Kediri Library, with a service learning approach. Through this method, participants not only receive theoretical material but are also encouraged to apply this understanding in real life. This activity includes the delivery of material from experts in zakat and Islamic economics, interactive discussions, and simulations of the application of productive zakat in the context of the local economy. It is hoped that this seminar can equip students with deeper knowledge and awareness of zakat as a strategic economic instrument that has the potential to encourage social justice and community welfare in a sustainable manner. This activity also aims to prepare students to contribute to realizing Indonesia Emas 2045 through the application of zakat values.
Co-Authors Abiidah, Naurotul' Aditya, Tony Ali Samsuri, Ali Ardika, Rendi Dodi Setiawan, Dodi Setiawan Fathurrokhim, Haedar Imam Annas Mushlihin Khotrunida, Alisa Kusumawardhani, Sayekti Indah Laura, Tiffany Dewi Mada, Qonita Al Maghfiroh, Fachrial Lailatul MOCH ZAINUDDIN, MOCH Mohammad Firdaus Al-Fattar, Mohammad Firdaus Al-Fattar Mohammad Ryan Badruzzaman, Mohammad Ryan Badruzzaman Mutafarida, Binti Muyasaroh, Isyrohil Nilna Fauza Pancawati Hardiningsih Rahardi, Deto Rahmadanti, Utari Rofik Efendi Sahad Sakhdiyah, Sahad Sakhdiyah Suhadi Suhadi Sulistyowati Sulistyowati Utama, Yopi Yudha Waeno, Mahamadaree YULIANI Yuliani Yuliani Zionis, Rijal Mumazziq Zunaidi, Arif ZURAIDAH ZURAIDAH