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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 Assets: Jurnal Akuntansi dan Pendidikan 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) Accounting Global Journal Proceedings of Annual Conference for Muslim Scholars Jurnal Puruhita Sustainable : Jurnal Akuntansi Jurnal Rekognisi Akuntansi (JRA) Journal of Educational Sciences Media Riset Akuntansi Auditing & Informasi BOCAH: Borneo Early Childhood Education and Humanity Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Pengabdian Masyarakat Jurnal Rekognisi Ekonomi Islam (JREI) Optimum: Jurnal Ekonomi dan Pembangunan Fundamental and Applied Management Journal
Jumaiyah
Universitas Islam Nahdlatul Ulama Jepara
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

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Arisan Kurban dalam Persepektif Akuntansi dan Fikih Sosial Jumaiyah, Jumaiyah
Proceedings of Annual Conference for Muslim Scholars Vol 3 No 1 (2019): AnCoMS 2019
Publisher : Koordinatorat Perguruan Tinggi Keagamaan Islam Swasta Wilayah IV Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.812 KB) | DOI: 10.36835/ancoms.v3i1.309

Abstract

The purpose of this study was to analyze how the sacrifice of social gathering was conducted by the Javanese people in the perspective of accounting and social fiqh. This study uses a quantitative descriptive method by giving questionnaires to sacrificial social gathering participants. The results of the study show that social sacrifice is an activity with worship advocacy, as the implementation of social fiqh in the world of accounting known as Corporate Social Responsibility (CSR) that must be carried out by each individual, considering that sacrifice is your 'contract worship, recording is done using current cash. Costs incurred for a series of sacrificial social gatherings are not recognized as costs because the committee works for the common interest with the purpose of worship
Timeliness Disclosure of Financial Reporting In Indonesian Mining Companies Fauziah, Dona; Jumaiyah, Jumaiyah; Aliyah, Siti
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

Abstract

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.
Faktor-Faktor yang Mempengaruhi Transparansi Pemerintahan Kota: Indonesia Bagian Tengah Dan Timur Khoirunnisa Dwi Nuur Afifah; Jumaiyah Jumaiyah
SUSTAINABLE Vol 6 No 1 (2026): Volume 6, No. 1, Mei 2026
Publisher : UMSurabaya Publishing

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Abstract

This study examines the determinants of city government transparency in Central and Eastern Indonesia over the period 2019–2023, focusing on four variables: government size, quality of financial reporting, administrative responsiveness, and political environment. Using ordinal logistic regression on secondary data from 21 city governments (105 observations), the findings reveal that government size has a positive and significant effect on city government transparency (β = 0.725, p = 0.002), indicating that larger governments with greater institutional capacity are more likely to achieve higher levels of transparency. In contrast, financial reporting quality (p = 0.713), administrative responsiveness (p = 0.404), and political environment (p = 0.757) do not exert statistically significant effects on transparency. These results imply that city government transparency in Central and Eastern Indonesia is driven more by structural and institutional capacity than by administrative performance or political conditions. The originality of this study lies in its focus on the underexplored context of Central and Eastern Indonesian cities using ordinal logistic regression to capture hierarchical variation in transparency levels, demonstrating that institutional capacity—not administrative compliance or political dynamics—is the primary determinant of public information disclosure in resource-constrained regions. Policymakers should prioritize strengthening institutional capacity, human resource development, and digital infrastructure to enhance transparency at the local government level.
Pengaruh Transfer Fiskal terhadap Kemiskinan di Pulau Sumatera Tsaniya Hany Nadzwa Nuzul; Jumaiyah
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1410

Abstract

Penelitian ini bertujuan menilai pengaruh Dana Desa (DD), Alokasi Dana Desa (ADD), dan Bagi Hasil Pajak dan Retribusi (BHPR) terhadap kemiskinan. Analisis regresi data panel Fixed Effect Model digunakan terhadap 488 observasi dari 61 kabupaten di Pulau Sumatera tahun 2016-2023 yang dipilih secara purposive sampling dengan perangkat lunak E-views. Hasil menunjukkan DD, ADD, dan BHPR berpengaruh negatif signifikan terhadap kemiskinan secara parsial maupun simultan, mengindikasikan peningkatan ketiga instrumen transfer fiskal menurunkan tingkat kemiskinan karena desa dengan dana transfer besar memiliki fleksibilitas lebih tinggi untuk program pengentasan kemiskinan. Keterbatasan penelitian mencakup penggunaan data tingkat kabupaten yang belum menangkap variasi antar desa dan pengukuran kemiskinan berbasis pendapatan. Penelitian ini memperkuat teori desentralisasi fiskal melalui integrasi komprehensif tiga instrumen transfer fiskal, serta memberikan bukti empiris sebagai dasar perumusan kebijakan alokasi anggaran pengentasan kemiskinan yang lebih efektif.
E-Governance and University Performance: The Mediating Role of Service Quality, Innovation Quality, and Operational Quality at State Islamic Universities in Indonesia Yusuf Amrozi; Fahma Wijayanti; M. Ainul Yaqin; Jumaiyah; Hasnan Abiyyu
Fundamental and Applied Management Journal Vol. 4 No. 3 (2026): September
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i3.851

Abstract

Electronic governance (E-Governance) is increasingly positioned as the institutional backbone of universities in Indonesia navigating the transformation toward Legal Entity University status (PTN-BH). Yet precisely how digital governance investment translates into measurable university performance remains theoretically underexplored in Islamic higher education contexts. This study interrogates that question by applying DeLone and McLean's Information Systems Success Model adapted to the PTN-BH setting at UIN Sunan Ampel Surabaya, using Structural Equation Modeling (SEM) with 250 respondents drawn from the academic community. The findings reveal a selective and indirect influence pattern: E-Governance does not elevate performance directly, nor does service quality though significantly improved by digital governance function as a meaningful performance bridge. Instead, the pathway from electronic governance to institutional excellence runs specifically through innovation quality and operational quality, which serve as the genuine performance levers in the PTN-BH transition landscape. This pattern reframes the logic of digital governance investment in higher education: advancing e-governance alone is insufficient; its impact on performance depends on which quality dimension absorbs and transmits the governance improvement. For university administrators and policymakers, the implication is clear digital transformation agendas for PTN-BH aspirants must be strategically anchored in strengthening research capacity and operational efficiency, rather than solely targeting service delivery improvements.
Village fiscal transfers and poverty alleviation in Java: Evidence from panel data analysis Triya Septiyaningrum; Jumaiyah Jumaiyah
Optimum: Jurnal Ekonomi dan Pembangunan Vol. 16 No. 2 (2026)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/optimum.v16i2.15704

Abstract

Poverty remains a persistent challenge in economic development and a central concern of Sustainable Development Goal 1. Although previous studies have examined the relationship between village fiscal transfers and poverty, most focus on a single transfer instrument and rarely assess  village funds, village fund allocation, and local tax and retribution revenue sharing simultaneously over an extended period. This study examines the association between these three fiscal transfer instruments and poverty across 79 districts in Java from 2016 to 2023 using a balanced eight-year panel dataset. A fixed-effects model is employed, supported by descriptive statistics, panel-data diagnostic tests, hypothesis testing, and robustness checks. The results show that all three fiscal transfer instruments are significantly and negatively associated with poverty.  village funds exhibit the strongest association, with a coefficient of -0.109, followed by local tax and retribution revenue sharing (-0.036) and village fund allocation (-0.014). The model is jointly significant, with an F-statistic of 173.344 (p < 0.001), while the adjusted R-squared of 0.957 indicates strong overall model fit, although part of this explanatory power reflects unobserved, time-invariant district characteristics captured by fixed effects. The negative associations remain robust after correcting for cross-sectional dependence using robust standard errors and after separate estimations for the pre- and post-COVID-19 periods. These findings suggest that strengthening village fiscal transfers, particularly  village funds, alongside improved governance, transparency, accountability, and community participation, can support poverty reduction and help narrow regional disparities across Java. The study provides empirical evidence for designing more effective and equitable intergovernmental fiscal policies.
Co-Authors Alfa Syahriar Ali Djamhuri Annisa Rafika Faradilla Aulia Fanandia Mawardiani Aulia Nur Rahma, Aulia Nur Dewi Safitri Dwi Erlin Effendi Erawati, Henni Eva Najmiyatul Lailiyah Fadhilah, Alfi Nur Fahma Wijayanti Faif Nafif Farida, Yushinta Eka Farida, Yushinta Eka Fauziah, Dona Feliana, Melati Hasnan Abiyyu Hazmi, Faiqul Henry Agus Sulistiono Jumaiyah, Jumaiyyah Khoirunnisa Dwi Nuur Afifah Linka Rahma Suci Luky Mudiarti M. Ainul Yaqin Mahmudatus Sa&#039;diyah MOCH AMINNUDIN Mohamad Khoiru Rusydi Muhammad Fauzi Muhammad Ridho Murniati, Murniati Musarofah, Musarofah Novia Goning Larasati Nur Kholis Nur Kholis Pratiwi Puspaningsih Ragil Prastyio Risa Ardianti Salma Salsabilla Selvi Diana Rosyidah Siska Andriani Siti Aliyah Solikhul Hidayat Subadriyah, Subadriyah Triya Septiyaningrum Tsaniya Hany Nadzwa Nuzul Wahidullah Wahidullah Wahidullah Wahidullah Wahidullah, Wahidullah Wintana, Hetty Yusuf Amrozi