Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

2.255

P-Index

This Author published in this journals

All Journal Al-Ahkam Jurnal Minds: Manajemen Ide dan Inspirasi I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Asy-Syari'ah Monex: Journal of Accounting Research E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Aplikasi Bisnis SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Journal of Dedicators Community JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi International Journal of Economics, Business and Accounting Research (IJEBAR) Proceedings of Annual Conference for Muslim Scholars Jurnal Puruhita Jurnal Rekognisi Akuntansi (JRA) Journal of Educational Sciences Media Riset Akuntansi Auditing & Informasi BOCAH: Borneo Early Childhood Education and Humanity Journal Jurnal Pengabdian Masyarakat Jurnal Rekognisi Ekonomi Islam (JREI)

Jumaiyah, Jumaiyah

Universitas Islam Nahdlatul Ulama Jepara

Author-ID : 609254

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 26 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3

Pengaruh Pengendalian Intern Terhadap Piutang Tak Tertagih Annisa Rafika Faradilla; Eva Najmiyatul Lailiyah; Salma Salsabilla; Jumaiyah Jumaiyah
Jurnal Rekognisi Akuntansi Vol. 5 No. 1 (2021)
Publisher : Accounting Study Program, Faculty of Economics and Business

Internal control is an action taken by the company in regulating the company's activities so that the goals set are achieved. The key to the success of the company's activities is to carry out good internal control. One of them is internal control on accounts receivable. The purpose of writing this article is to anticipate the possibility of bad debts. This article describes how to implement internal control of accounts receivable to minimize bad debts in a company. The method used in the preparation of this article is a literature study by looking for references that are relevant to the problem. Based on the results of the literature study, it shows that good internal control of accounts receivable can minimize bad debts.

PEMBENAHAN PENGELOLAAN KEUANGAN DANA DESA: STUDI KASUS DESA SENGONBUGEL Jumaiyah Jumaiyah; Wahidullah Wahidullah
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 1 (2019): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study is to find out how the village fund management incurred in 2016, and also what does the new leader do to improve the village performance. The method in this study is phenomenological qualitative by collecting measurement data, in-depth interviews and documentation. The results show that temporary officials, managed fund well to established many programs to increase the community wealth.

Determinants Of Land And Building Tax Payer Compliance With Applicable Laws jumaiyah jumaiyah; Risa Ardianti; Wahidullah Wahidullah
Jurnal Rekognisi Akuntansi Vol. 6 No. 2 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v6i2.340

One of the potential sources of money for regional income is the tax on land and buildings in both rural and urban areas. Land and construction tax P2 is a possible source of funding for regional financing, but because taxpayer compliance is relatively low, the reality of tax collection is still extremely challenging for the regions. The purpose of this study is to investigate how tax payer compliance among rural and urban land and building taxpayers is influenced by tax payer awareness, tax knowledge, tax penalties, and tax collection services. Using the convenience sampling approach, a sample of 100 respondents from rural and urban land and building taxpayers in Guyangan Village represented the population of this study, which included land and building taxpayers in both rural and urban locations. Primary data are used.

Timeliness Disclosure of Financial Reporting In Indonesian Mining Companies Dona Fauziah; Jumaiyah Jumaiyah; Siti Aliyah
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 7 No 1 (2020): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v7i1.13505

This study aims to investigate empirical evidence about factors that affect the timeliness of financial reporting of mining companies listed on the Indonesia Stock Exchange. This research method uses quantitative methods. The sample selection is using a purposive sampling method. The data obtained were then tested using logistic regression analysis at a significance level of 5%. The results of the study identified that company size and profitability had a positive effect on the timeliness of financial reporting. In contrast, institutional leverage and ownership do not affect the timeliness of financial reporting of mining companies listed on the Indonesia Stock Exchange.

Peningkatan Daya Saing Kelompok Perajin Alumunium Desa Pecangaan Kulon Pecangaan Jepara Faiqul Hazmi; Jumaiyah Jumaiyah; Alfa Syahriar
Jurnal Puruhita Vol 4 No 2 (2022): August 2022
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/puruhita.v4i2.64834

Tujuan dari pengabdian ini untuk membantu para perajin alumunium desa Pecangaan Kulon menyelesaikan permasalahan yang dialaminya, (1) Adanya persaingan tidak sehat diantara perajin terkait dengan lokasi usaha yang sangat berdekatan, kompetisi usaha, serta faktor senioritas usaha. (2) Permasalahan di bidang produksi berupa tingginya biaya overhead, (3) Menghadapi permasalahan pengelolaan keuangan berupa ketidak mampuan memperkirakan Harga Pokok (4) Permasalahan di bidang pemasaran tidak adanya inovasi dalam model pemasaran hasil kerajinan. (5) Usaha belum terdaftar 6) Kurangnya literasi pemanfaatan lembaga keuangan. Penyelesaian permasalahan dilakukan dengan cara peningkatan daya saing usaha kerajinan alumunium. Adapun pendekatan yang gunakan dalam rangka pengabdian kepada masyarakat ini dengan Melalui Community Development, Edukatif, Partisipatif, Normatif, dan Persuasif. Solusi yang diberikan dengan 1) Melalui pendekatan kultural serta membentuk paguyuban sebagai wahana komunikasi diantara perajin, 2) Memberikan pelatihan dan pendampingan metode kayzen jepang untuk usaha mikro guna efisiensi produksi dan menekan biaya overhead 3) Memberikan pelatihan dan pendampingan pengelolaan keuangan khususnya menentukan harga pokok penjualan 4) Memberikan pelatihan strategi pemasaran digital melalui sarana media sosial dan marketplace 5) Membantu para perajin mendaftarkan usaha mikronya ke www.oss.go.id guna mendapatkan Nomor Induk Berusaha (NIB) dan Surat Izin Usaha. 6) Memperkenalkan perajin kepada lembaga keuangan mikro.

Pengaruh Komite Audit, Profitabilitas, Ukuran Perusahaan Terhadap Tax Avoidance Selvi Diana Rosyidah; Faif Nafif; Jumaiyah Jumaiyah
Jurnal Rekoginisi Ekonomi Islam Vol. 1 No. 1 (2022): Jurnal Rekognisi Ekonomi Islam Volume 1 No 1 Februari-Juli 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jrei.v1i1.92

Profit is the basis in determining the tax burden. Tax avoidance is an action to reduce tax obligations from the provisions of tax law. The purpose of this study is to examine and analyze the effect of the audit committee, profitability, and company size on tax avoidance in coal mining sector companies listed on the IDX for the 2016-2018 period. The type of research used is quantitative research. The data collection method used in this study is a documentation technique using the types and sources of secondary data. The analytical technique used in this research is multiple linear regression analysis. The sample selection used a purposive sampling method with a total sample of 39 coal mining sector companies listed on the IDX for the 2016-2018 period. The results of this study indicate that the audit committee calculated by the number of audit committees has no effect on tax avoidance. Profitability calculated by ROA has a significant negative effect on tax avoidance. Firm size calculated by Ln (Total Assets) also has no effect on tax avoidance.

BENEFITS OF AUDIT QUALITY: EVIDENCE FROM INDONESIA Jumaiyah, Jumaiyah
JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Vol. 7 No. 1 (2024): JIMEK VOLUME 7 NO 1 2024
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jimek.v7i1.5640

The audit opinion and the financial statement presentation are inextricably linked; the auditor cannot be blind to the facts surrounding the organization. As a result, the factors influencing the audit quality of manufacturing enterprises in the consumer product industry sector are experimentally examined in this study. This study covers the Indonesian Stock Exchange (IDX) from 2018 to 2021. The study's independent variables include audit committees, tenure audits, rotational audits, cost audits, and auditor gender. The research samples consist of all manufacturing companies in the consumer goods industry sector that have registered on the IDX up to 60 times. In this study, the sample technique employed was purposeful sampling. The IDX lists four research periods and 32 manufacturing businesses in the Goods Industry Sector, for a total of 128 samples. According to the findings, shareholders must also give corporate managers permission to charge reasonable audit fees. This audit fee may be one of the reasons why shareholders would want high-quality audits from auditors.

Implementasi Pernyataan Standar Akuntansi Keuangan No 45 Pada Panti Asuhan Al-Huda Ridwaniyah Jumaiyah, Jumaiyah; Jumaiyah, Jumaiyyah; Wahidullah, Wahidullah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

The purpose of this study is to find out whether the nonprofit organization implements financial statements in accordance with Statement of Financial Accounting Standards (PSAK 45) on financial reporting of nonprofit organizations. This research uses descriptive qualitative method. taking data using observation, interviews, and documentation. Direct observation was conducted on the subject of research with the knowledge of the board and without the knowledge of the board, the interview was done to the Orphanage management, while the documentation was taken from the financial report data which is owned by the board. The results of this study indicate that the orphanage compiles the activity report and the statement of financial position at the end of the period. While cash flow and notes reports on financial statements (CaLK) have not yet been compiled. Suggestions from this study orphanage should prepare a complete financial report in accordance with PSAK 45. Keywords: orphanage, PSAK number.45, non-profit, financial report

A PORTRAIT OF SHARIA BUSINESS SYMBOLIZATION AND ITS SOLUTIONS Jumaiyah, Jumaiyah; Wahidullah, Wahidullah
I-Economics Vol 6 No 1 (2020): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/https://doi.org/10.19109/ieconomics.v6i1.5474

Abstract The purpose of this study is to determine whether the knockout arisan money system is in accordance with sharia principles or not. The research method used is a qualitative descriptive method by observing, interviewing, and collecting documents as supporting data of KSPPS BMT Lumbung Artho Jepara Central Java Indonesia that implements the Yad Dhamanah Wadi'ah contract with the explanation that the stored assets or items can be used by aid providers and can also distribute to its members. However, the agreement is not in accordance with the fatwa of the National Sharia Council of Indonesian Majlis Ulama about the nature of Wadi'ah saving that deposits can be withdrawn according to the wishes of the depositors and not waiting for lottery numbers to take their deposits. Furthermore, the application of the bonus giving also deviates from the voluntary Wadi'ah contract and the bonus agreement at the beginning of the contract. However, because the practice of knockout arisan money system has already existed in the community, therefore the solution for its implementation is by using the agreement of the al-qardh (debt-receivable) and Mudharabah (profit-sharing) contracts that are closer to Islamic principles. Keywords: Money Arisan, Falling Systems, Islamic Principles, Culture

PEMBERDAYAAN EKONOMI KELUARGA: WORKSHOP MANAJEMEN KEUANGAN BERSAMA PKK DESA MAYONG LOR JEPARA Jumaiyah, Jumaiyah; Wahidullah
BESIRU : Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2025): BESIRU : Jurnal Pengabdian Masyarakat, Januari 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/s98w7j09

Good financial management within families is essential for improving community welfare, especially at the village level. This community service program aimed to empower families economically through a financial management workshop conducted in collaboration with the Women’s Family Welfare Program (PKK) of Mayong Lor Village, Jepara. The program involved 30 active PKK members and employed structured training methods coupled with continuous mentoring. Data collection was carried out through pre-tests and post-tests, observations, implementation, monitoring, and evaluation over a three-month period.The results of the program demonstrated a 65% increase in participants’ financial literacy, with 85% of participants routinely maintaining financial records. Behavioral changes in financial management were indicated by 75% of participants establishing regular savings, 60% successfully separating business and household finances, and 45% beginning to invest. This community service initiative has proven that a community-based economic empowerment model, integrating financial literacy, business development, and strengthening local capacities, is effective in improving family welfare at the village level.

Co-Authors Alfa Syahriar Ali Djamhuri Aminnudin, Moch. Annisa Rafika Faradilla Aulia Fanandia Mawardiani Aulia Nur Rahma, Aulia Nur Dewi Safitri Dona Fauziah Erawati, Henni Eva Najmiyatul Lailiyah Fadhilah, Alfi Nur Faif Nafif Farida, Yushinta Eka Feliana, Melati Hazmi, Faiqul Jumaiyah, Jumaiyyah Linka Rahma Suci Luky Mudiarti Mahmudatus Sa'diyah Muhammad Fauzi Musarofah, Musarofah Novia Goning Larasati Nur Kholis Nur Kholis Pratiwi Puspaningsih Risa Ardianti Salma Salsabilla Selvi Diana Rosyidah Siska Andriani Siti Aliyah Siti Aliyah Solikhul Hidayat Subadriyah, Subadriyah Wahidullah Wahidullah Wahidullah, Wahidullah Wintana, Hetty

Title

Found 26 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 26 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 26 Documents
Search