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PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN TUJUAN TERHADAP IMPLEMENTASI ANGGARAN BERBASIS KINERJA DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI (Studi pada Satuan Kerja Badan Layanan Umum Perguruan Tinggi di Kota Malang) Sholihah, Ria Anisatus; Rosidi, Rosidi; Purnomosidhi, Bambang
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 3, No 1 (2015): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Ria Anisatus Sholihah. 2014. The Influence of the Quality of Human Resourcesand Goal Commitment on the Implementation of Performance Based Budget-ing with Organizational Culture as Moderating Variable. Postgraduate Eco-nomics and Business Faculty of Brawijaya University. Supervisor: Rosidi. Co-Supervisor: Bambang Purnomosidhi. This research aimed to analyze the influ-ence of the quality of human resources and goal commitment on the implemen-tation of performance-based budgeting. In addition, this research aimed toanalyzes the influence of the quality of human resources and goal commitmenton the implementation of performance-based budgeting moderated by organi-zational culture. The results showed that the quality of human resources has apositive effect on the implementation of performance-based budgeting. How-ever, this study did not succeed in proving that goal commitment affects theperformance-based budget implementation. This study also failed to demon-strate empirically that organizational culture can be a moderating variable to influence of the quality of human resources and goal commitment on theimplementation of performance-based budgeting.

Pengungkapan Pendapatan Non Halal pada Laporan Keuangan Bank Umum Syariah Sholihah, Ria Anisatus
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i1.9690

Islamic Bank as a type of Islamic financial institution has the authority to collect and distribute funds to the public. In carrying out its operational activities, Islamic Banks have transactions that can lead to non-halal income because Islamic Banks also make transactions with Conventional Financial Institutions. PSAK 101 has regulated the disclosure of no n-halal income as part of the Report on the Sources and Use of Virtue Fund. The purpose of this study is to determine the description and disclosure of non-halal income in the financial statements of Islamic Commercial Banks. This study uses a qualitative research method with a descriptive approach. The subjects of this study were 14 Islamic Commercial Banks operating nationally and publishing complete financial reports in 2019 on the official website of Islamic Commercial Banks. The results showed that non-halal income from 14 Islamic Commercial Banks have been disclosed in accordance with PSAK 101, namely the Report on the Sources and Use of Virtue Funds. However, not all banks disclose in detail the reasons for the occurrence and use of non-halal income in the Notes to Financial Statements.

Pengungkapan Pendapatan Non Halal pada Laporan Keuangan Bank Umum Syariah Ria Anisatus Sholihah
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i1.9690

Islamic Bank as a type of Islamic financial institution has the authority to collect and distribute funds to the public. In carrying out its operational activities, Islamic Banks have transactions that can lead to non-halal income because Islamic Banks also make transactions with Conventional Financial Institutions. PSAK 101 has regulated the disclosure of no n-halal income as part of the Report on the Sources and Use of Virtue Fund. The purpose of this study is to determine the description and disclosure of non-halal income in the financial statements of Islamic Commercial Banks. This study uses a qualitative research method with a descriptive approach. The subjects of this study were 14 Islamic Commercial Banks operating nationally and publishing complete financial reports in 2019 on the official website of Islamic Commercial Banks. The results showed that non-halal income from 14 Islamic Commercial Banks have been disclosed in accordance with PSAK 101, namely the Report on the Sources and Use of Virtue Funds. However, not all banks disclose in detail the reasons for the occurrence and use of non-halal income in the Notes to Financial Statements.

PENYAJIAN DAN PENGUNGKAPAN DANA NON HALAL PADA LAPORAN KEUANGAN BAZNAS KOTA YOGYAKARTA Ria Anisatus Sholihah
Jurnal Dinamika Ekonomi & Bisnis Vol 16, No 2 (2019)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v16i2.984

Organisasi Pengelola Zakat (OPZ) merupakan institusi yang memiliki fungsi untuk proses pengumpulan serta penyaluran zakat Penyusunan laporan keuangan OPZ berpedoman pada PSAK No. 109 tentang Akuntansi Zakat. Dalam melakukan kegiatan operasionalnya, BAZNAS Kota Yogyakarta memiliki transaksi dengan Lembaga Keuangan Konvensional, yaitu adanya pendapatan bunga bank dan bonus giro dari bank kovensional. Transaksi dengan bank konvensional tersebut menimbulkan adanya penerimaan atau pendapatan yang dapat dikategorikan sebagai dana non halal dan harus diungkapkan dalam laporan keuangan. Penelitian ini memiliki tujuan untuk mengetahui gambaran dana non halal serta pengungkapan dan penyajian dana non halal pada laporan keuangan BAZNAS Kota Yogyakarta mulai tahun 2016-2018. Hasil penelitian menunjukkan bahwa penyajian dan pengungkapan dana non halal pada BAZNAS Kota Yogyakarta telah sesuai dengan PSAK 109. Penerimaan non halal yang berasal dari penerimaan bunga bank, jasa giro (bank konvensional), dan atau dana non syariah lainnya telah terpisah dari dana zakat, dana infak/sedekah dan dana amil. Penggunaan dana non halal perlu dipisahkan dari pengeluaran beban operasional BAZNAS Kota Yogyakarta dan harus disalurkan untuk kegiatan membantu pembangunan fasilitas umum.

Pemanfaatan Aplikasi BukuWarung dalam Pengelolaan Keuangan bagi Nasabah Bank Wakaf Mikro Bahrul Ulum Barokah Sejahtera Jombang Ria Anisatus Sholihah; Ade Gunawan; Jilma Dewi Ayu Ningtyas; Addavis Sa`adiyah Zaen
PADMA Vol 2 No 2 (2022): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA)
Publisher : LPPM Politeknik Piksi Ganesha

Observasi awal pada nasabah BWM Bahrul Ulum Barokah Sejahtera yang berjenis kelamin perempuan dan tinggal di sekitar pesantren menunjukkan bahwa pencatatan keuangan belum memadai, sehingga nasabah tidak terlalu paham perputaran modal dan laba yang didapatkan. Untuk menjawab permasalahan ini, maka diadakan pelatihan pengelolaan keuangan menggunakan aplikasi BukuWarung. Aplikasi ini memudahkan pemilik usaha dalam mencatat pembukuan usahanya yang dulunya dicatat melalui buku secara manual, kini bisa melalui aplikasi handphone dan bisa mengirimkan pesan berupa penagihan kepada orang yang belum membayar utangnya ketika jatuh tempo. Kegiatan Pengabdian Masyarakat ini menggunakan metode observasi, wawancara dan simulasi. pelaksanaannya dilakukan dua tahap yaitu tahap pertama, penyampaianmateri mengenai aplikasi BukuWarung, tahap kedua melakukan simulasi yang diikuti oleh peserta. Kegiatanpelatihan ini diharapkan menambah pengetahuan dan pemanfaatan aplikasi untuk mencatat pemasukan,pengeluaran, hutang, stok barang sehingga dapat membuat laporan keuangan sederhana untuk usaha yangsudah dilakukannya selama ini.

THE INFLUENCE OF FINANCIAL FACTORS AND LOCAL GOVERNMENT CHARACTERISTICS ON FINANCIAL DISTRESS Dwi Tia Ningrum; Ria Anisatus Sholihah
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v5i1.226

The success of regional autonomy can be reflected in the quality of the public services provided. This research was conducted in the local government of cities and regencies in Central Java Province. This study aimed to identify and analyze the effect of financial factors and local government characteristics on financial distress in city and district regional governments in Central Java Province for the 2017-2021 period. This research uses causal associative research with a quantitative approach. In determining the sample, a purposive sampling method was used with a population of all regencies and cities in Central Java Province for the 2017-2021 period. This study utilized eight independent variables and data processing instruments used in Microsoft Excel and Econometric Views (E-Views) version 10 with a panel data regression model. This study's results are partially the effectiveness and efficiency ratio that affect financial distress. While the other six variables (income growth ratio, independence ratio, regional solvency ratio, population, and audit opinion) partially do not affect financial distress. However, simultaneously the independent variables affect financial distress.

THE INFLUENCE OF FINANCIAL FACTORS AND LOCAL GOVERNMENT CHARACTERISTICS ON FINANCIAL DISTRESS Dwi Tia Ningrum; Ria Anisatus Sholihah
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v5i1.226

The success of regional autonomy can be reflected in the quality of the public services provided. This research was conducted in the local government of cities and regencies in Central Java Province. This study aimed to identify and analyze the effect of financial factors and local government characteristics on financial distress in city and district regional governments in Central Java Province for the 2017-2021 period. This research uses causal associative research with a quantitative approach. In determining the sample, a purposive sampling method was used with a population of all regencies and cities in Central Java Province for the 2017-2021 period. This study utilized eight independent variables and data processing instruments used in Microsoft Excel and Econometric Views (E-Views) version 10 with a panel data regression model. This study's results are partially the effectiveness and efficiency ratio that affect financial distress. While the other six variables (income growth ratio, independence ratio, regional solvency ratio, population, and audit opinion) partially do not affect financial distress. However, simultaneously the independent variables affect financial distress.

Pengaruh Strategi Promosi Produk, Kualitas Pelayanan dan Citra Perusahaan terhadap Kepuasan Nasabah M. Fathrezza Imani; Ria Anisatus Sholihah
Velocity: Journal of Sharia Finance and Banking Vol. 3 No. 1 (2023): May 2023
Publisher : Department of Islamic Banking, Faculty of Islamic Economics and Business, UIN K.H. Abdurrahman Wahid Pekalongan

To determine the impact of product promotion methods, service excellence, and company image on customer satisfaction, this study used a quantitative research technique. The study's participants are Bank Jateng Kajen Branch Office customers who reside in the Pekalongan Regency region. Accidental sampling is the sampling method employed. Both primary and secondary data were employed as sources of information in this investigation. Respondents who had completed questionnaires based on library research were provided books, articles, papers, research journals, and other resources pertinent to the study's subject. The Likert Scale method was employed in the data analysis process, which was followed by the execution of many tests, including the Data Quality Test, the Classical Assumption Test, the Multiple Linear Regression Test, the Hypothesis Testing, and the Coefficient of Determination Test. According to the preliminary results of the tests done for this study, product advertising methods have little effect on customer satisfaction, but service quality and a company's image do. Then it was concurrently claimed that 73.9% of customer happiness is influenced by product promotion strategy, service quality, and company image.

Penyuluhan Manajemen Keuangan Dengan Skala Prioritas Di Pondok Pesantren Azzabur Kajen Shafiyya Zahra; Elma Nurkhanifah; Aunika Zaski Mindaria; Hendri Hermawan Adinugraha; Ria Anisatus Sholihah
ENGAGEMENT: Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2023)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58355/engagement.v2i3.30

Kegiatan pengabdian kepada para Santri Putri Az-zabur Kajen yang dilakukan oleh tim pengabdi program studi Akuntansi Syariah UIN KH. Abdurrahman Wahid, merupakan kegiatan pengabdian kepada santri yang menitikberatkan pada pengelolaan keuangan pribadi dengan skala prioritas. Kegiatan ini dibagi menjadi 2 tahap, yaitu tahap pertama berupa pemaparan mengenai manajemen keuangan dengan sekala prioritas keuangan pribadi dan tahap kedua berupa pelatihan membuat skala prioritas kebutuhan pribadi dengan hasil pencatatan yang dilakukan oleh santri putri tersebut, diperoleh hasil bahwa sebanyak 5 santri putri tersebut dapat mengatur pengeluaran pribadi dengan baik karena dari hasil penghitungan diperoleh hasil yang surplus yang artinya pada akhir bulan ada dana sisa yang dapat disimpan (ditabung) / dipergunakan untuk hal yang lain, sedangkan sebanyak 5 santri putri belum dapat mengatur pengeluaran keuangan pribadi dengan baik. Dengan adanya kegiatan ini diharapkan para Santri Pondok Pesantren Az-zabur Kajen dapat memahami cara mengelola keuangan beserta memahami bagaimana cara mencatat keuangan dengan skala prioritas kebutuhan pribadi

Socialization of Financial Management to Gondang Vocational High School Students Anisa Kamila; Nailatul Adwiyah; Sheylomitha Suryaning Putri; Hendri Hermawan Adinugraha; Ria Anisatus Sholihah
Jurnal Pengabdian dan Pemberdayaan Masyarakat Indonesia Vol. 3 No. 5 (2023)
Publisher : Peneliti Teknologi Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59247/jppmi.v3i5.164

Financial management is all activities related to the management of finances and financial assets. Currently, many students do not know how to manage finances, so this socialization is needed so that students can manage their finances properly. This article aims to provide an understanding of personal financial management to 10th grade akl students at gondang smk. This socialization method goes through four stages, namely the planning, coordination, implementation, and evaluation stages. The material was delivered by the author using a presentation method, question and answer session and a quiz related to the material presented. Based on the results of the service activities that have been carried out at SMK Gondang regarding the socialization of financial management to 10th grade Accounting students, it can be concluded that students can understand the material presented, but most students have not implemented financial management properly. This is based on the quiz answers regarding financial management, almost all of them are correct. This socialization was carried out in accordance with the plan that had been designed. Because all 10th grade Accounting students were directly involved in the activity, with a responsive and enthusiastic state following the activity from start to finish. The socialization of financial management is expected to increase students' knowledge of the importance of financial management. and students can utilize or maximize the money they have.

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