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All Journal JAKPI Banque Syar'i : Jurnal llmiah Perbankan Syariah Al Ahkam Journal of Enterprise and Development (JED) KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Buana Akuntansi Syar'Insurance: Jurnal Asuransi Syariah International Journal of Social and Management Studies (IJOSMAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Dedikasi: Jurnal Pengabdian Masyarakat Islamiconomic: Jurnal Ekonomi Islam Journal of Artificial Intelligence and Digital Business
HENDRIETA FERIEKA, HENDRIETA
UIN Sultan Maulana Hasanuddin Banten, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Peran Lembaga Usaha Koperasi dalam Perekonomian Indonesia Hendrieta Ferieka
Al Ahkam Vol. 5 No. 1 (2009): Januari-Juni 2009
Publisher : Fakultas Syariah UIN Sultan Maulana Hasanuddin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37035/ajh.v5i1.2830

Abstract

Belum
Peningkatan Kesejahteraan Rakyat Di Daerah Melalui Desentralisasi Fiskal Muhammad Fadlillah Fauzukhaq; Sukendar -; Fitri Damayanti; Hendrieta Ferieka
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 7, No 2 (2019): September
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v7i2.18156

Abstract

Abstrak : Pajak merupakan tulang punggung negara karena selain menjadi sumber utama penerimaan, juga memiliki fungsi distribusi atau sebagai alat pemerataan pendapatan. Berdasarkan jenis dan potensinya, pajak penghasilan (PPh) selama ini diharapkan menjadi penyumbang terbesar penerimaan pajak. Kenaikan target PPh juga seiring dengan meningkatnya pembiayaan pemerintah untuk memenuhi kebutuhan masyarakat terkait pelayanan publik. Namun, meningkatnya target PPh dalam beberapa tahun terakhir tidak diiringi dengan peningkatan pertumbuhan realisasi. Pertumbuhan realisasi PPh dalam beberapa tahun terakhir cenderung mengalami perlambatan. Selain itu, pertumbuhan pendapatan pada sektor PPh belum dapat meningkatkan besaran Bagi Hasil PPh bagi daerah sebagai implementasi desentralisasi fiskal agar daerah dapat melaksanakan pembangunan dan mencapai kesejahteraan sesuai amanat konstitusi tanpa dibatasi hak-hak mengelola dan memperoleh pembiayaan dari pemerintah pusat sebagai pelaksana desentralisasi fiskal ke daerah. Penelitian ini bertujuan untuk meningkatkan kapasitas fiskal daerah melalui desentralisasi pajak penghasilan. Penelitian ini dilakukan secara komprehensif melalui metode yuridis normatif, yuridis empiris (sosiolegal), aspek ekonomi perpajakan (economy of taxation), prinsip-prinsip perpajakan yang baik khususnya keadilan di bidang perpajakan dan kesetaraan antara hak dan kewajiban Otoritas Pajak dan Wajib Pajak. Kata Kunci : Desentralisasi Fiskal; Otonomi; Undang-undang Pajak Penghasilan; Kesejahteraan; Fiskal Daerah
ANALISIS PERLAKUAN AKUNTANSI TRANSAKSI ASURANSI SYARIAH TERHADAP PSAK 108 PADA PT BUMIPUTERA MUDA SYARIAH CABANG SERANG Hendrieta Hendrieta; Virlia Virlia
Syar'Insurance: Jurnal Asuransi Syariah Vol 6 No 1 (2020): June 2020
Publisher : UIN Sultan Maulana Hasanuddin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/sijas.v6i1.3006

Abstract

The accounting records regarding sharia insurance transactions with PSAK 108 have the objective to produce accurate, reliable and relevant financial reports. With the existence of financial statements in accordance with applicable accounting standards, the financial statements are expected to make the reference for the public to be confident and increasingly feel secure with the Islamic insurance company. Based on the background above, the formulation of the problem in this study are: How is the application of PSAK No.108 on accounting treatment of sharia insurance at PT. Bumiputera Muda Syariah Serang Branch. The purpose of this study is to determine whether the accounting treatment of sharia insurance transactions is in accordance with PSAK 108 or not. Based on what is used in this study is a qualitative method. The data used are primary data and secondary data. Primary data is conducting interviews and direct observation at PT. Bumiputera Muda 1967 Serang Branch. Secondary data in the form of sources from books, websites, articles, relevant previous research studies and other sources. The results showed that Islamic Insurance PT. Bumiputera Muda 1967 has not fully implemented PSAK 108. Evidenced by the financial statements made, there is still a discrepancy with PSAK 108. This is due to the policies in the company's management in preparing financial statements in each of its subsidiary companies. This is caused by the system of recording financial statements in branch offices in a computerized and recapitalized data directly by the center.
KEPEMIMPINAN DALAM PELAKSANAAN MANAJERIAL Hendrieta Ferieka
Dedikasi: Jurnal Pengabdian kepada Masyarakat Vol 1 No 1 (2008): (Januari - Desember) 2008
Publisher : Pusat Pengabdian Kepada Masyarakat Lembaga Penelitian dan Pengabdian Kepada Masyarakat

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Abstract

Kemampuan dalam hal memimpin bukanlah suatu haL yang mudah untuk dipelajari ataupun mudah untuk dilakukan. Dibutuhkan pengetahuan dan kesadaran akan lingkungan disekitar untuk menjadi seorang pemimpin yang baik. Kepemimpinan dalam mengelola suatu usaha ataupun perusahaan, sangatlah berbeda bila dibandingkan memimpin dalam kegiatan bermasyarakat. Namun demikian, tulisan berikut ini akan dibatasi pada kepemimpinan dalam pelaksanaan manajerial perusahaan. Bagaimana seorang pemimpin atau manajer, dapat mengelola sumber daya yang ada didalam divisi ataupun perusahaannya. Pengelolaan operaSional dan manajemen sumber daya manusianya. Berutaha menjadi pemimpin ataupun atasanyang baik Kata Kunci: Kepemimpinan, Manajerial, Manajemen, Usaha
MANAJEMEN PEMBERDAYAAN EKONOMI KELUARGA Hendrieta Ferieka
Dedikasi: Jurnal Pengabdian kepada Masyarakat Vol 13 No 1 (2020): Januari-Juni
Publisher : Pusat Pengabdian Kepada Masyarakat Lembaga Penelitian dan Pengabdian Kepada Masyarakat

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Abstract

Pengorganisasian masyarakat dapat dijelaskan sebagai suatu upaya masyarakat untuk saling mengatur dalam mengelola kegiatan atau program yang mereka kembangkan. Disini masyarakat dapat membentuk panitia kerja, melakukan pembagian tugas, saling mengawasi, merencanakan kegiatan, dan lain-lain. Lembaga-lembaga adat yang sudah ada sebaiknya perlu dilibatkan karena lembaga inilah yang sudah mapan, tinggal meningkatkan kemampuannya saja. Pemberdayaan sering juga disamakan dengan perolehan daya, kemampuan dan akses terhadap sumber daya untuk memenuhi kebutuhannya. Prinsip dasar manajemen keuangan rumah tangga adalah pengeluaran harus lebih kecil dari pemasukan. Seperti halnya manajemen keuangan dunia usaha bahwa pendapatan (penerimaan) harus lebih besar dari biaya (pengeluaran), bila tidak maka perusahaan tidak akan mendapatkan keuntungan atau bahkan akan merugi. Kata Kunci: Masyarakat, Manajaemen, Keuangan. Rumah Tangga
AKUNTANSI SEBAGAI SUATU SIKLUS HENDRIETA FERIEKA
ISLAMICONOMIC: Jurnal Ekonomi Islam Vol 4, No 2 (2013)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) Universitas Islam Negeri (UIN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.699 KB) | DOI: 10.32678/ijei.v4i2.14

Abstract

Akuntansi adalah suatu proses mencatat, mengklasifikasi, meringkas, mengolah dan menyajikan data, transaksi serta kejadian yang berhubungan dengan keuangan sehingga dapat digunakan oleh orang yang menggunakannya dengan mudah dimengerti untuk pengambilan suatu keputusan serta tujuan lainnya. Sehingga tujuan utama akuntansi adalah menyajikan informasi ekonomi dari suatu kesatuan ekonomi kepada pihak-pihak yang berkepentingan.Faktor desakan pasar dan desakan peraturan mempengaruhi penyediaan informasi keuangan kepada pihak luar perusahaan, dan mempengaruhi isi maupun penyampaian laporan keuangan. Laporan keuangan adalah laporan manajemen kepada pemegang saham untuk menjawab pertanyaan-pertanyaan manajemen mengenai keadaan perusahaan secara rinci. Bermula dari tanggapan lisan hingga tertulis yang juga meliputi misalnya laporan produksi dan eksplorasi. Faktor-faktor yang mempengaruhi pemberian informasi kepada pihak luar mempertimbangkan juga keputusan perusahaan dan keputusan pihak lain misalnya serikat industri dan dagang serta pialang. Manajemen mempunyai kebijaksanaan dalam mengungkapkan
Penguatan Budaya Literasi di Pondok Pesantren El Karim Cibuah Warunggunung Lebak Banten Melalui Gerakan Literasi Hendrieta Ferieka; Ahmad Habibi Syahid; Falikh Alhaq
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 5 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ka.v5i1.4044

Abstract

Banten as a province, is also known as an area with the nickname " Seribu Kyai Sejuta Santri". The nickname is inseparable from the reality of the existence of Islamic boarding schools that are growing in large numbers in the province of Banten. Starting from traditional boarding schools to modern boarding schools. Pesantren is an institution that provides religious education services. On the Pondok Pesantren Database page released by the Directorate of Islamic Boarding School Education (DITPDPONTREN), the Ministry of Religion, R.I. it is stated that the total number of pesantren in Banten province is 4,579 pesantren. Pesantren not only teach religious education but also life education so that students are able to become independent individuals when they leave the pesantren. As mentioned earlier, the existence of many Islamic boarding schools and the activeness of these institutions in providing religious education services has a linear line with the religious pattern of the people who are known to be religious fanatics. Even so, this linear line does not apply to literacy and writing cultures. Therefore, community service activities through strengthening literacy culture among students need to be carried out. Modern Islamic Boarding School El Karim Cibuah Warunggunung Lebak Banten was chosen as the location of the activity by looking at the availability of programs to be implemented which are in line with the program to strengthen literacy culture in Islamic boarding schools.
Strategi Pemilikian Jaringan Bisnis yang Luas di Masa Muda pada Kegiatan Pendampingan UMKM melalui Bank Mini FEBI UIN SMH BANTEN Aan Ansori; Sofiatur Rokhmah; Nihayatul Masykuroh; Hendrieta Ferieka; Asep Dadan Suganda
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol. 8 No. 1 (2022): Januari - Juni 2022
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

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Abstract

One of the ways to improve the community's economy for the campus community, especially students, as the members of mentoring activities conduct annually is entrepreneurship training and mentoring in usaha mikro kecil menengah (UMKM) activities. To the extent of increasing capabilities, seizing business opportunities, and developing their potential to become successors of business incubators who participate and take roles actively in MSME development, the Islamic Economic and Business Faculty supports economic creativity by developing various initiatives and empowerment of MSME actors. During mentoring, facilitators and business actors must analyze the stages strategically. And there are several factors for the success of business assistance, such as; 1). Broad accessibility with a companion owned, 2). The sincerity of business actors, 3). Business climate conditions that are thoroughly supportive online. And The Mini Bank FEBI, as a funder for campus entrepreneurs, finance campus community entrepreneurs, with a profit-sharing financing scheme and sharia provisions that have been set by the campus and faculty under sharia economics and sharia banking, as well as practice land of campus entrepreneurs who are in college, or who have graduated from college, supports Entrepreneurship training and mentoring in usaha mikro kecil menengah (UMKM) activities
Literasi tentang Kepatuhan Pajak bagi Mahasiswa dan Masyarakat Umum Ka Tiong; Dharmendra; Ferieka, Hendrieta; Ismaya, Agus; Taqi, Muhamad; Muchlish, Munawar Muchlish
Dedikasi: Jurnal Pengabdian kepada Masyarakat Vol 16 No 2 (2023): Juli-Desember
Publisher : Pusat Pengabdian Kepada Masyarakat Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/dedikasi.v16i2.9256

Abstract

Taxes are a source of funds for the government in order to carry out development that comes from the community. Through taxes, the government can regulate economic activities. As a phenomenon that exists in society, tax can be approached from various aspects, for example from sociology, politics, economics, law, and so on. This approach from different aspects gives a certain style to taxes. Meanwhile, from a microeconomic perspective, taxes can be seen as something that is burdensome, something that can reduce people's ability or purchasing power. So if you look at it from just this side, tax can be seen as something that is unprofitable, and something that is unprofitable usually encourages efforts to avoid it.
How To Forecast Islamic Bank Profitability? Ferieka, Hendrieta; Meutia, Meutia; Taqi, Muhamad; Lestari, Tri
International Journal of Social and Management Studies Vol. 6 No. 4 (2025): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v6i4.521

Abstract

In governmental and private institutions, meticulous planning is paramount, given its pivotal role in affording a grace period for deliberation spanning years to hours. Forecasting is an indispensable tool in enhancing the efficacy and efficiency of such planning endeavors by projecting future occurrences through the meticulous analysis of historical data and its extrapolation into future contexts. Notably, forecasting provides a solid foundation for informed decision-making within economic planning. This study aims to address the following inquiries: 1) How is the liquidity ratio forecasting model developed using the ARIMA Box-Jenkins method at Bank Syariah Mandiri? 2) Based on the optimal forecasting model, What are the forecasted outcomes of the liquidity ratio utilizing the ARIMA Box-Jenkins method at Bank Syariah Mandiri for the forthcoming year? As a quantitative approach, the study utilizes secondary data from Bank Syariah Mandiri’s financial statements from January 2017 to November 2020, comprising 47 data points. Subsequently, forecasting is conducted for the period December 2020 to November 2021, encompassing one year. The findings reveal that the optimal forecasting model for the liquidity ratio at Bank Syariah Mandiri is the ARIMA (11,1,1) model for the Cash Ratio, projecting a liquidity capability of 130%. This outcome underscores the robust health of Bank Syariah Mandiri’s liquidity position. Moreover, the ARIMA (1,1,8) model for the financing-to-deposit ratio forecasts a liquidity capability of 77.4%, indicative of a healthy liquidity status. Finally, the ARIMA (3,1,3) model for the Loan to Asset Ratio forecasts a liquidity capability of 68.8%, affirming the institution’s sound liquidity position.
Co-Authors Aan Ansori Afif Abdillah Ahmad Habibi Syahid ASEP DADAN SUGANDA Dharmendra Efi syarifudin Elsa Elsa Falikh Alhaq Fitri Damayanti Hadi Peristiwo Hanif Zafran Akbar Hasanah, Irmatul Irmatul Hasanah Irmatul Hasanah Ismaya, Agus Ka Tiong Meutia, Meutia Muchlish, Munawar Muchlish Muhammad Fadlillah Fauzukhaq Nihayatul Masykuroh Nur Falih Anwar Rezky Mehta Setiadi Rizal Umami Sofiatur Rokhmah Sri Mulyaningsih Sukendar - Suryani Suryani Suryani Suryani Suyaroh Suyaroh Taqi, Muhamad Tri Lestari Virlia Virlia