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Analysis in Factors Affecting Muzakki Motivation to Pay Zakat in Semarang City Pangestu, Itaq; Jayanto, Prabowo Yudo
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.12614

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh faktor internal dan external muzakki terhadap motivasi membayar zakat melalui tingkat keimanan, pengetahuan tentang zakat, periklanan, hubungan masyarakat, pemasaran langsung, penjualan personal, akuntabilitas dan transparansi pelaporan keuangan. Teori yang dapat mendukung penelitian ini adalah Theory of Planned Behavior, Sharia Enterprise Theory dan Teori Al-Wala’. Sampel dalam penelitian ini adalah 70 muzakki yang terdaftar di Lembaga Amil Zakat Kota Semarang. Metode pengambilan sampel yang digunakan adalah accidental sampling. Pengumpulan data menggunakan metode kuesioner. Analisis data dalam penelitian ini menggunakan SEM-PLS. Hasil penelitian ini menunjukkan bahwa variabel tingkat keimanan, pengetahuan tentang zakat, akuntabilitas dan transparansi pelaporan keuangan memiliki hubungan positif dan signifikan terhadap motivasi muzakii membayar zakat di Lembaga Amil Zakat Kota Semarang. Variabel periklanan, hubungan masyarakat, pemasaran langsung dan penjualan personal tidak berpengaruh terhadap motivasi muzakki membayar zakat di Lembaga Amil Zakat Kota Semarang. Saran bagi peneliti selanjutnya diharapkan memperluas ruang lingkup penelitian dan menambahkan faktor internal. This study aims to examine and analyze the influence of internal and external factors on the motivation of muzakki to pay zakat through the level of faith, knowledge of zakat, advertising, public relations, direct marketing, personal selling, accountability and transparency of financial reporting. The theories can support this research are the Theory of Planned Behavior, Sharia Enterprise Theory and Theory of Al-Wala '. The sample in this study was 70 muzakki registered in Amil Zakat Institutions in Semarang City. The sampling method used was accidental sampling. Collecting data used questionnaires. Analysis of the data in this study used SEM-PLS. The results of this study indicated that variables of level of faith, knowledge of zakat, accountability and transparency of financial reporting had a positive and significant relationship to muzakki motivation to pay zakat in Amil Zakat Institutions in Semarang City. Variables of advertising, public relations, direct marketing and personal selling had no effect on the motivation of muzaki to pay zakat in Amil Zakat Institutions of Semarang. Suggestions for further research are expected to broaden the scope of research and add internal factors.
DETERMINAN KEPUTUSAN NASABAH MENGGUNAKAN PRODUK PERBANKAN SYARIAH Wardiyanti, Rusmia; Jayanto, Prabowo Yudo
Accounting Analysis Journal Vol 5 No 2 (2016): May 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i2.14362

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi nasabah menggunakan produk perbankan syariah. Penelitian ini terdiri atas enam variabel independen dan satu variabel dependen. Variabel independen dalam penelitian ini adalah diferensiasi produk, kualitas pelayanan, citra merek, promosi, tingkat bagi hasil, dan persepsi bunga bank. Sedangkan variabel dependennya adalah keputusan nasabah menggunakan jasa perbankan syariah. Penelitian ini menggunakan metode survey dengan kuesioner. Populasi penelitian ini adalah nasabah BNI Syariah KCP Unissula Semarang. Sampel dalam penelitian ini adalah 94 orang responden yang menggunakan produk perbankan syariah BNI Syariah KCP Unissula yang diambil menggunakan accidental sampling. Analisis data penelitian menggunakan analisis deskriptif dan regresi berganda dengan program SPSS versi 21. Hasil penelitian menunjukkan bahwa secara parsial, citra merek, tingkat bagi hasil dan persepsi bunga bank tidak berpengaruh terhadap keputusan nasabah menggunakan produk perbankan syariah, sedangkan diferensiasi produk, kualitas pelayanan dan promosi berpengaruh positif dan signifikan terhadap keputusan nasabah menggunakan produk perbankan syariah. Secara simultan, diferensiasi produk, kualitas pelayanan, citra merek, promodi, tingkat bagi hasil dan persepsi bunga bank berpengaruh terhadap keputusan nasabah menggunakan produk perbankan syariah. The purpose of this research is to analyze the factors that affect the action toward customer decisions using islamic banking products. This research consists of six independent variables and one dependent variable. The independent variables are product differentiation, service quality, brand image, promotion, level of profit sharing and perception of bank interest, while the dependent variable is customer decisions using islamic banking products.This research use survey method with distribute questionnaire. The population of this research is customers of BNI Syariah KCP Unissula Semarang. The sample of this research is 94 respondents who use products of Islamic banking BNI Syariah KCP Unissula taken by accidental sampling. This research use data descriptive analysis and multiple regression that supported by SPSS program 21 version.The results showed that partially, brand image, level of profit sharing and perception of bank interest doesn’t have affect to customer’s decision using islamic banking products, while product differentiation, service quality and promotion have positively and significant affect to customer’s decision using islamic banking products. Simultaneously, product differentiation, service quality, brand image, promotion, level of profit sharing and perceptions of bank interet give influence to customer’s decision using islamic banking.
Analysis of Determinant of Financial Statements Quality of Amil Zakat Agencies in Semarang City Apriliani, Eka; Jayanto, Prabowo Yudo
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.15409

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh kompetensi sumber daya manusia, penerapan standar akuntansi zakat dan infak/ sedekah (PSAK 109), pengendalian intern, pemanfaatan teknologi informasi, dan employee engagement terhadap kualitas laporan keuangan Lembaga Amil Zakat di Kota Semarang. Populasi penelitian ini adalah seluruh Lembaga Amil Zakat di Kota Semarang. Teknik pengambilan sampel menggunakan purposive sampling, diperoleh 9 Lembaga Amil Zakat sebagai sampel. Pengumpulan data penelitian ini menggunakan instrumen kuesioner. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) dengan alat analisis SmartPLS3.0. Hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia, penerapan standar akuntansi zakat dan infak/ sedekah (PSAK 109), pengendalian intern, dan employee engagement berpengaruh positif terhadap kualitas laporan keuangan. Namun, pemanfaatan teknologi informasi tidak berpengaruh terhadap kualitas laporan keuangan. Simpulan dari penelitian ini adalah bahwa kompetensi sumber daya manusia, penerapan standar akuntansi zakat dan infak/ sedekah (PSAK 109), pengendalian intern, dan employee engagement mendukung terciptanya kualitas laporan keuangan LAZ di kota Semarang dan pemanfaatan teknologi informasi tidak mendukung terciptanya kualitas laporan keuangan LAZ di Semarang This research aimed to gets empirical evidence of the effect of human resource competence, implementation of ZIS financial accounting standard (PSAK 109), intern control, information technology utilization, and employee engagement on the quality of financial reporting’s zakat management institution in Semarang. Population in this research are whole zakah management institutions in Semarang. Sampling technique used purposive sampling, amount 9 zakah management institutions as sample. Collecting data this research used questionnaire instrument. Analyse method used Structural Equation Modelling (SEM) with Partial Least Square (PLS) with SmartPLS3.0. The result show that human resource competence, implementation of ZIS financial accounting standard (PSAK 109), intern control, and employee engagement have positive effect on the quality of financial reporting. But, information technology utilization does not have an effect on the quality of financial reporting. Conclusion from this research that human resource competence, implementation of ZIS financial accounting standard (PSAK 109), intern control, and employee engagement support to create quality of financial reporting’s zakah management institutions in Semarang and information technology utilization does not support to create quality of financial reporting’s zakah management institutions in Semarang.
The Effect of RGEC Method, Management, and Cooperation Identity on The Health Level of BMT Candra, Vivi Ely; Jayanto, Prabowo Yudo
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18350

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh dari metode (RGEC) Risk profile, GGC, Earnings, Capital , manajemen dan jatidiri koperasi terhadap tingkat kesehatan BMT. Populasi penelitian ini adalah BMT yang tergabung dalam Perhimpunan BMTI Indonesia di Kota Semarang. Teknik pengambilan sampel dalam penelitian ini yaitu dengan menggunakan teknik purposive sampling, dan didapat 3 sampel BMT dan 41 responden yang terdiri dari pengurus serta pengelola BMT. Pengumpulan data menggunakan metode kuesioner. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) Path Modelling dengan alat analisis SmartPLS 3.0. Hasil penelitian menunjukkan bahwa variabel risk profile dan jatidiri koperasi tidak berpengaruh signifikan positif terhadap tingkat kesehatan BMT di PBMTI Kota Semarang. Variabel good corporate governance, earnings, capital, dan manjemen berpengaruh signifikan positif terhadap tingkat kesehatan BMT pada PBMTI Kota Semarang. Saran bagi peneliti selanjutnya untuk menggunakan instrumen lain seperti wawancara supaya mendapatkan informasi yang lebih akurat dan terhindar dari timbulnya perbedaan maksud dan tujuan pernyataan. The aim of this research is to examine the influence of RGEC method, management, and identity of cooperation to health level of BMT. The populations of this research is association of BMT Indonesia in Semarang City. Purposive sampling was used to collect samples, from 50 population got 41 sample consisting of employees and manager of BMT incorporated in PBMTI Semarang City.. Data collection used questionnaire method. The analysis method used Structural Equation Modelling (SEM) Partial Least Square (PLS) Path Modelling with analysis tool SmartPLS 3.0 The results showed that risk profile and cooperative identity variable did nothave a significant positive effect on the health level of BMT in PBMTI Semarang City. Variable good corporate governance, earnings, capital, and management have a significant positive effect to the health level of BMT at PBMTI Semarang City. Suggestions for further research are to use other instruments such as interviews to obtain more accurate information and avoid the emergence of differences in the intent and purpose of the statement.
Factors Affecting Non-Performing Financing at Islamic Commercial Banks in Indonesia Retnowati, Ayu -; Jayanto, Prabowo Yudo
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.20778

Abstract

This study aims to determine the effect of Inflation, Gross Domestic Product (GDP), Operational Income Operating Cost (BOPO), Financing to Deposit Ratio (FDR) and Capital Adequacy Ratio (CAR) to Non Performing Financing (NPF). The population in this study were 13 Islamic Commercial Bank in Indonesia in year 2012-2015. The sample selection used purposive sampling technique which resulted in 9 banks and the analysis units were 36. Data collection method used in this research was documentation. Data analysis method used was Structural Equation Modeling (SEM) with Partial Least Square (PLS) with SmartPLS 3.0 analysis tool. The results show that the inflation, GDP, and FDR variables do not significantly influence NPF. BOPO variable has a positive and significant influence to NPF. CAR variable has a negative and significant influence to NPF. The conclusion shows that the inflation, GDP, and FDR variables do not significantly influence NPF. Variables of BOPO and CAR have significant influence to NPF.
Determination of the Occurrence of Accounting Fraud Tendency in Islamic Savings-Loans and Financing Cooperatives in the City of Semarang Kumara, Sania Anggita Endah; Jayanto, Prabowo Yudo
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.27918

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The purpose of this study is to analyze the influence of company size, profitability, environmental performance, media exposure to carbon emission disclosure and institutional ownership as a moderating variable. The population in this study was all companies which published sustainability reports and were listed on the Indonesia Stock Exchange in 2014-2018 with a total of 43 companies. The sample in this study was included as saturated samples so that the total sample was 43 companies with 132 units of analysis. The data analysis techniques used were descriptive statistical analysis and inferential statistical analysis in Eviews9. The results show that environmental performance has a significant positive effect on carbon emission disclosure. Meanwhile, company size, profitability, and media exposure do not affect on carbon emission disclosure. Then, institutional ownership weakens the effect of environmental performance on carbon emission disclosure. Institutional ownership also cannot moderate the effect of company size, profitability, and media exposure on carbon emission disclosure. Based on the results of the study, it can be concluded that the factor that is proven to affect carbon emission disclosure is environmental performance. Further researchers are advised to use other measuring devices so that they can get results from other perspectives.
Faktor-Faktor Yang Mempengaruhi Perilaku Wajib Pajak Untuk Menggunakan E-Filing Saefudin Saefudin; Prabowo Yudo Jayanto
Jurnal Akuntansi dan Pajak Vol 19, No 02 (2019): Jurnal Akuntansi dan Pajak, Vol. 19, No. 02, Januari 2019
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.988 KB) | DOI: 10.29040/jap.v19i2.305

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Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi kemudahan wajib pajak untuk menggunakan E-Filing. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang tercatat sebagai pegawai di Badan Kepegawaian Daerah Kabupaten Semarang. Pengambilan sampel menggunakan teknik sampling jenuh sebanyak 42 responden. Metode analisis yang digunakan dalam penelitian ini adalah analisis partial least square dengan program SmartPLS Versi 3.0. Hasil penelitian menunjukkan bahwa variabel persepsi kegunaan, persepsi kemudahan, dan kesiapan teknologi informasi berpengaruh terhadap kemudahan untuk menggunakan E-filing, sedangkan variabel keamanan dan kerahasiaan, kerumitan, serta faktor sosial tidak berpengaruh terhadap kemudahan untuk menggunakan E-filing. Simpulan dalam penelitian ini bahwa variabel persepsi kegunaan, persepsi kemudahan, dan kesiapan teknologi informasi berpengaruh terhadap kemudahan untuk menggunakan E-filing, sedangkan variabel keamanan dan kerahasiaan, kerumitan, serta faktor sosial tidak berpengaruh terhadap kemudahan untuk menggunakan E-filing karena sistem e-filing dirasa masih sukar untuk digunakan dan masih kurangnya sosialisasi tentang menggunakan sistem e-filing.
Faktor-Faktor yang Mempengaruhi Kepatuhan WPOP Pelaku E-Commerce di Kota Semarang pada Platform Online Marketplace Blibli.com Putri Dwi Indriyani; Prabowo Yudo Jayanto
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 1 (2020): April 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i1.7703

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Abstract - The development of online trading is based on the ease for businesses to promote their goods and does not require more costs because there is no need for a physical store. The activity of buying and selling goods and / or services through internet media is known as electronic commerce (hereinafter referred to as e-commerce).This study aims to analyze and obtain empirical evidence about the influence of the variable tax socialization, understanding of taxation, awareness of taxpayers, and tax sanctions on the compliance of e-commerce actors in the city of Semarang on the BliBli.com online marketplace platform. The population of this research is e-commerce individual taxpayers in the city of Semarang on the Blibli.com online marketplace platform. The sampling technique uses non-probability sampling with voluntary sampling method. Samples obtained were 65 respondents. The data analysis technique used is Structural Equation Modeling (SEM) analysis based on Partial Least Square (PLS) with SmartPLS 3.0 analysis tools. This study shows that tax socialization has a negative and not significant effect on the compliance of e-commerce actors in fulfilling tax obligations. Understanding taxation and awareness of taxpayers has a positive and significant effect and tax sanctions have a positive but not significant effect on the compliance of e-commerce actors in meeting tax obligations.Keywords: E-Commerce Taxpayer Compliance
PENDAMPINGAN PENYUSUNAN ARTIKEL ILMIAH BAGI GURU SEKOLAH MENENGAH KEJURUAN DI JAWA TENGAH Hasan Mukhibad; Asrori Asrori; Prabowo Yudo Jayanto
Al-Khidmat Vol 4, No 1 (2021): Jurnal Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat
Publisher : Pusat Pengabdian kepada Masyarakat LP2M UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jak.v4i1.10439

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AbstrakMasalah yang masih dihadapi oleh guru adalah rendahnya kemampuan dalam menyusun artikel ilmiah yang dipublikasikan jurnal ilmiah. Tujuan dari kegiatan ini adalah melakukan pendampingan guru dalam menyusun artikel ilmiah. Untuk menyelesaikan permasalahan ini, perlu dilakukan pelatihan dan pendampingan guru dalam menyusun artikel ilmiah. Metode pendampingan adalah dengan melakukan pelatihan dan pendampingan guru dalam menyusun artikel ilmiah. Keberhasilan atas kegiatan ini akan dievaluasi dengan membandingkan pre-test dan post-test dan dianalisis menggunakan paired simple T-test. Hasil kegiatan menunjukkan bahwa respon guru dalam pelaksanaan kegiatan ini sangat baik. Selain itu, hasil uji perbedaan antara nilai pre-test dan post-test menunjukkan adanya perbedaan yang signifikan dan ini menunjukkan bahwa terdapat peningkatan pemahaman guru terkait dengan artikel ilmiah dan jurnal ilmiah. Saran dari kegiatan ini adalah dapat dilakukan pelatihan lanjutan yang dilakukan secara intesif dengan melibatkan organisasi keguruan, sekolah, dinas pendidikan dan universitas. AbstractThe problem that is still faced by teachers is the low ability of teachers to compile scientific articles published in scientific journals. The purpose of this activity is to assist teachers in compiling scientific articles. To solve this problem, it is necessary to train and mentor teachers in compiling scientific articles. The mentoring method is to conduct training and mentoring teachers in compiling scientific articles. The success of this activity will be evaluated by comparing the pre-test and post-test and analyzed using the paired simple T-test. The results of the activity showed that the teacher's response in the implementation of this activity was very good. In addition, the results of the difference test between the pre-test and post-test scores showed a significant difference and this indicated that there was an increase in teacher understanding regarding scientific articles and scientific journals. The suggestion from this activity is that further training can be carried out intensively by involving teacher organizations, schools, education offices and universities.
MENUJU BANK SYARIAH YANG LEBIH ADIL, MUNGKINKAH? Hasan Mukhibad; Prabowo Yudo Jayanto; Ahmad Nurkhin
Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.2.15

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Abstrak: Menuju Bank Syariah yang Lebih Adil, Mungkinkah?Tujuan Utama - Penelitian ini berupaya untuk menelaah apakah bank syariah telah memenuhi prinsip keadilan.Metode – Penelitian ini menggunakan regresi data panel sebagai metode. Adapun sampel penelitian adalah 12 bank umum syariah dengan pengamatan selama 11 tahun (2009 sampai 2019).Temuan Utama – Produk bagi hasil tabungan dan deposito syariah telah sesuai dengan prinsip keadilan. Selain itu, pengeluaran zakat bank telah sesuai dengan prinsip keadilan karena besarannya ditentukan berdasarkan pendapatan atau laba bank. Meskipun demikian, beberapa transaksi terkait remunerasi belum berjalan dengan prinsip keadilan.Implikasi Teori dan Kebijakan – Regulator perlu mengevaluasi kinerja bank syariah berdasarkan prinsip keadilan. Selain itu, pihak manajemen bank dapat mengambil kebijakan yang mengarah pada pemenuhan prinsip keadilan, khususnya pada aspek penggajian dan tunjangan.Kebaruan Penelitian - Penelitian ini merumuskan pengukuran prinsip keadilan pada bank syariah. Abstract -  Towards a Fairer Islamic Bank, Is It Possible?Main Purpose - This study seeks to examine whether Islamic banks have met the principles of justice as measured.Method – This study uses panel data regression as a method. The research sample is 12 Islamic commercial banks with observations for 11 years (2009 to 2019).Main Findings – Profit-sharing products for sharia savings and time deposits are by the principles of justice. In addition, the bank's zakat expenditure is by the principle of justice because the amount is determined based on the bank's income or profit. However, several transactions related to remuneration have not been carried out with the principle of justice.Theory and Practical Implications – Regulators, need to evaluate the performance of Islamic banks based on the principles of justice. In addition, the bank's management can take policies that lead to the fulfillment of the principles of justice, especially in salary and benefits.Novelty - This research formulates the measurement of the principle of justice in Islamic banks.