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FAKTOR YANG MEMPENGARUHI RATING SUKUK YANG DITINJAU DARI FAKTOR AKUNTANSI DAN NON-AKUNTANSI Purwaningsih, Septi
Accounting Analysis Journal Vol 2 No 3 (2013): August 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i3.2856

Penelitian ini bertujuan untuk mengetahui apakah leverage, liquidity, secure dan maturity berpengaruh secara parsial dan simultan terhadap rating sukuk. Populasi dalam penelitian ini adalah perusahaan yang menerbitkan sukuk dan terdaftar di Bursa Efek Indonesia serta diperingkat oleh PT PEFINDO. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode pengumpulan data yang digunakan adalah metode studi dokumeneter. Hasil dari penelitian ini menunjukkan bahwa variabel leverage secara parsial tidak berpengaruh terhadap rating sukuk. Variabel liquidity secara parsial tidak berpengaruh terhadap rating sukuk. Variabel secure secara parsial berpengaruh terhadap rating sukuk. Variabel maturity secara parsial berpengaruh terhadap rating sukuk. Leverage, liquidity, secure dan maturity secara simultan berpengaruh terhadap rating sukuk. Penelitian selanjutnya diharapkan dapat menambah variabel baik variabel akuntansi maupun non akuntansi, serta objek penelitian diperluas tidak hanya pada perusahaan non keuangan saja, tetapi bisa juga mencakup perusahaan yang bergerak dibidang keuangan.Â This research is aimed to know whether the leverage, liquidity, secure and maturity partially and simultaneously take effect to the rating sukuk. The population of this research is the companies that published sukuk and listed in Indonesia Stock Exchange and also rated by PT. Pefindo. The method of sampling is the use of documentary study by using secondary data. The result of this research described that leverage variable did not take effect to the rating sukuk partially. Liquidity variable partially did not take effect to the rating sukuk. Maturity variable partially take effect to the rating sukuk. Leverage, liquidity, secure, and maturity simultaneously take effect to the rating sukuk.I hope the next research can give an additional variables, those are accountancy and non accountancy variables, and also the objects of the research which are wider, not only the non-monetary company, but also monetary company.

PERAN WAKAF DALAM MENINGKATKAN PEMBERDAYAAN EKONOMI UMAT Septi Purwaningsih; Dewi Susilowati
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 22, No 2 (2020)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Faktor Faktor Yang Mempengaruhi Minat Mahasiswa Vokasi Akuntansi Untuk Bekerja Di Bidang Perpajakan Efendi, Alfarisi; Septi Purwaningsih; Baiq Solatiyah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2376

This study aims to determine the effect of financial rewards, job market considerations, and job perceptions on the interest of vocational accounting students who have taken taxation courses to work in the field of taxation. This analysis uses independent variables, namely financial rewards, job market considerations, and perceptions. The dependent variable is interest, and the sample used in this study consists of accounting students who have completed taxation courses. The sampling technique used is snowball sampling. The number of respondents whose data can be processed is 113 students, and the data will be processed using SPSS statistics. This study shows that financial rewards and job market considerations have a significant effect on the interest of vocational accounting students to pursue a career in taxation, with a significance value of 0.000 (<0.05) each. Meanwhile, perception does not have a significant effect because it has a significance value of 0.181 (> 0.05). This finding confirms that financial factors and job market opportunities are the main considerations in students' career decisions in the field of taxation.

KUALITAS CORPORATE GOVERNANCE PERBANKAN SYARIAH DITINJAU DARI PERSPEKTIF KINERJA PERUSAHAAN Purwaningsih, Septi
Perwira Journal of Economics & Business Vol 4 No 1 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i1.283

This research was a quantitative descriptive study that aims to measure the effect of Islamic banking performance using the Maqashid Syariah Index Method. The population in this study were all Islamic Commercial Banks listed on the Indonesia Stock Exchange from 2016-2018, that was 14 banks consisting of Aceh Syariah Bank, Bukopin Syariah Bank, Jabar Banten Syariah Bank, Mega Syariah Bank, Muamalat Bank, NTB Syariah Bank, Syariah Mandiri Bank, Victoria Syariah Bank, BCA Syariah, BNI Syariah, BRI Syariah, BTPN Syariah, Maybank Syariah, and Panin Syariah Bank. This research used purposive sampling technique. The data collection technique used was documentation. The data analysis technique in this study used multiple linear regression analysis with SPSS 22 software. The results showed that the background of the syariah supervisory board, the number of audit committee members, Islamic Social Responsibility, affected on the performance of Islamic banking, while the results of the research on Islamic Corporate Identity variables did not affect the performance of Islamic banking which was assessed using the Maqashid Syariah Index Method. The implication of this research is expected to increase literacy regarding the performance of Islamic banking which is reviewed using the Maqashid Syariah Index Method and also as input for stakeholders to pay more attention to the operating system to comply with Islamic law.

Peningkatan Literasi Keuangan Sebagai Strategi Penguatan Keberlanjutan UMKM Di Desa Banjarwaru Wetan Kabupaten Cilacap Ikhtiagung, Ganjar Ndaru; Akbar Efendi, Alfarisi; Purwaningsih, Septi; Firdhaus, Faidzin; Ayumurni Kartikasari, Dyah; Adi Priyanto, Sasongko; Maghfirotul Jannah, Nurul
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2026)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v7i2.16792

Kegiatan pengabdian kepada masyarakat dilakukan untuk meningkatkan literasi keuangan dan keterampilan pembukuan digital para pelaku usaha mikro di Desa Banjawaru Wetan, yang masih mengalami kesulitan dalam memisahkan keuangan pribadi dan usaha serta melakukan pencatatan keuangan secara tepat. Kegiatan ini bertujuan memperkuat kapasitas pengelolaan keuangan peserta melalui pelatihan terstruktur, latihan praktik, dan pendampingan penggunaan aplikasi pembukuan digital. Metode pelaksanaan meliputi penilaian awal melalui pretest, pelatihan literasi keuangan, praktik langsung, serta pendampingan lanjutan melalui grup komunikasi digital. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan keterampilan yang signifikan, ditandai dengan kenaikan nilai evaluasi dari awal hingga akhir kegiatan. Peserta mampu melakukan pencatatan keuangan harian secara lebih konsisten dan menyusun laporan keuangan sederhana menggunakan aplikasi digital. Kegiatan PkM berhasil meningkatkan kesiapan peserta dalam mengelola keuangan secara lebih akurat dan mendukung pembentukan praktik keuangan yang lebih baik.

Modeling The Trade Flows of Leading Fishery Commodities in The Southern Region of Central Java Using The Gravity Model Ganjar Ndaru Ikhtiagung; Faidzin Firdhaus; Septi Purwaningsih; Sasongko Adi Priyanto
KEUNIS Vol. 14 No. 2 (2026): JULY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i2.7160

While having relatively high fishery production, the southern region of Central Java continues to produce poor and uneven interregional trade flows, reflecting persistent inefficiencies in market integration and spatial connectivity. This quantitative study examines the determinants of interregional trade flows of leading fishery commodities using an extended Gravity Model. Secondary data were obtained from Statistics Indonesia, the Ministry of Marine Affairs and Fisheries, and the Regional Development Planning Agency of Central Java, covering the period of 2018–2024. To explain trade volume between origin and destination regions, the model includes economic mass (Gross Regional Domestic Product), geographical distance, infrastructure quality, interregional price differentials, and market centrality. The findings demonstrate that statistically, the economic size of both the origin and destination regions has a positive and significant effect on trade flows. Distance and price differences, on the other hand, are statistically insignificant, suggesting that spatial separation and short-term price arbitrage are becoming less important. Infrastructure quality shows a positive but insignificant effect, indicating a supportive yet limited role. Meanwhile, market centrality exerts a profound and substantial impact on trade patterns. Theoretically, this study extends the Gravity Model by demonstrating that institutional market concentration outweighs traditional spatial frictions in regional fishery trade.

Islamic green accounting concept: Integrasi green accounting dan maqashid syariah untuk keberlanjutan keuangan islam Septi Purwaningsih; Nur Indah Wardani; Alfarisi Akbar Efendi; Destin Alfianika Maharani
Journal of Accounting and Digital Finance Vol. 6 No. 1 (2026): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v6i1.2794

Climate change and environmental degradation require the financial sector to play an active role in supporting sustainability. Islamic finance has significant potential due to its foundational values that align with the principles of sustainable development. Contemporary Islamic accounting practices remain largely focused on formal compliance and have not yet comprehensively integrated environmental aspects. This study aims to analyze the integration of Green Accounting with the principles of Maqashid Syariah and Islamic environmental ethics, and to develop a conceptual framework for Islamic Green Accounting. This research adopts a qualitative approach through a systematic literature review of 32 selected articles sourced from Google Scholar (2015-2025) with the keywords Green Accounting, Maqashid Syariah, Islamic Finance, and ESG. The analysis employs content analysis and concept mapping, grounded in the Maqashid Syariah framework. The findings indicate strong alignment between Green Accounting and Maqashid Syariah, particularly in protecting life, progeny, and wealth. This study proposes a conceptual framework of Islamic Green Accounting that positions Maqashid Syariah as the value foundation, Green Accounting as the technical instrument, and sustainability as the ultimate objective.

Peningkatan Kapasitas Produksi Bata Merah Melalui Penggunaan Mesin Cetak Bata Merah Model Extruder Dwi Sahidin; Nugroho Tri Atmoko; Septi Purwaningsih; Tri Widodo Besar Riyadi; Margono Margono; Early Yanuar Ayuningtyas; Refly Yuliana
Madani : Indonesian Journal of Civil Society Vol. 8 No. 1 (2026): Madani : Februari 2026
Publisher : Politeknik Negeri Cilacap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35970/madani.v8i1.2992

This Community Service Program aims to enhance the production capacity of red bricks at UMKM Putra Mandiri, located in Mulyadadi Village, Cipari District, Cilacap Regency, through the implementation of a red brick extruder machine. The partner’s main issue was the manual production process, which limited production capacity and resulted in inconsistent brick quality. The program activities included field observations, partner discussions, training sessions, and mentoring on machine operation and maintenance. The results showed that using the extruder machine significantly increased production capacity from 100 pcs/hour to 750 pcs/hour, indicating a 750% improvement compared to manual methods. Furthermore, the produced bricks demonstrated better uniformity, density, and strength, while reducing production time and labor intensity. The adoption of this appropriate technology not only improved productivity and competitiveness but also strengthened the partner’s independence in business operations. The implication of this activity is that technological transfer through community service programs can provide sustainable impacts on local economic development by promoting innovation, efficiency, and self-reliance among small enterprises.

PENGARUH SISTEM PENGENDALIAN INTERNAL DAN BUDAYA ETIS TERHADAP PENCEGAHAN FRAUD DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MEDIASI Nurul Maghfirotul Jannah; Septi Purwaningsih; Dheti Septiana; Ayu Fitri Rosianie
Perwira Journal of Economics & Business Vol 6 No 2 (2026)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/krn84t29

This study aims to examine and analyze the effect of internal control systems and ethical culture on fraud prevention, with good corporate governance (GCG) as a mediating variable, in Rural Banks (BPR) in Central Java. A survey using purposive sampling produced a sample of 39 BPRs. The quantitative study employs path analysis using SmartPLS v3.2.9 to test the hypotheses. The results indicate that internal control has a positive and significant effect on fraud prevention (t=2.227; p=0.026), while ethical culture has no significant effect on fraud prevention (t=0.548; p=0.584). Moreover, GCG mediates the relationship between internal control and fraud prevention (t=2.457; p=0.014), but GCG does not mediate the relationship between ethical culture and fraud prevention (t=1.682; p=0.093). The findings imply that strengthening internal control and implementing GCG principles are crucial for fraud prevention in BPRs.

KUALITAS CORPORATE GOVERNANCE PERBANKAN SYARIAH DITINJAU DARI PERSPEKTIF KINERJA PERUSAHAAN Septi Purwaningsih
Perwira Journal of Economics & Business Vol 4 No 1 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i1.283

This research was a quantitative descriptive study that aims to measure the effect of Islamic banking performance using the Maqashid Syariah Index Method. The population in this study were all Islamic Commercial Banks listed on the Indonesia Stock Exchange from 2016-2018, that was 14 banks consisting of Aceh Syariah Bank, Bukopin Syariah Bank, Jabar Banten Syariah Bank, Mega Syariah Bank, Muamalat Bank, NTB Syariah Bank, Syariah Mandiri Bank, Victoria Syariah Bank, BCA Syariah, BNI Syariah, BRI Syariah, BTPN Syariah, Maybank Syariah, and Panin Syariah Bank. This research used purposive sampling technique. The data collection technique used was documentation. The data analysis technique in this study used multiple linear regression analysis with SPSS 22 software. The results showed that the background of the syariah supervisory board, the number of audit committee members, Islamic Social Responsibility, affected on the performance of Islamic banking, while the results of the research on Islamic Corporate Identity variables did not affect the performance of Islamic banking which was assessed using the Maqashid Syariah Index Method. The implication of this research is expected to increase literacy regarding the performance of Islamic banking which is reviewed using the Maqashid Syariah Index Method and also as input for stakeholders to pay more attention to the operating system to comply with Islamic law.

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