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All Journal Jurnal Akuntansi Indonesia Muhasabatuna: Jurnal Akuntansi Syariah Journal of Islamic Contemporary Accounting and Business
Titin Umila
Fakultas Ekonomi dan Bisnis Islam, Institut Agama Islam Syarifuddin Lumajang
Economics, Econometrics & Finance Social Sciences

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EFEK PEMBIAYAAN DAN PELATIHAN TERHADAP RETURN ON ASSETS MELALUI NON PERFORMANCE FINANCING PADA KOPERASI SIMPAN PINJAM PEMBIAYAAN SYARI’AH PROVINSI JAWA TIMUR Titin Umila
Jurnal Akuntansi Indonesia Vol. 17 No. 1 (2021): Februari
Publisher : Universitas Gajayana Malang

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Abstract

Efek Pembiayaan dan Pelatihan Terhadap Return On Assets Melalui Non-Performance Financing Pada Koperasi Simpan Pinjam Pembiayaan Syari’ah di Jawa Timur. Pembimbing Utama Dr. Abdul Halim, MM.,Ak.,CA.,CBV.,ACPA, Pembimbing Pendamping Dr. Oyong Lisa., SE.,MM.,AK.,CIBA. Pembiayaan yang bermasalah menunjukkan suatu keadaan dimana anggota sudah tidak sanggup membayar sebagian atau seluruh kewajibannya kepada pihak Koperasi Simpan Pinjam Pembiayaan Syari’ah (KSPPS) seperti yang telah diperjanjikan. Sehubungan dengan hal itu, penelitian ini bertujuan untuk menganalisis pengaruh: 1) pembiayaan terhadap non-performance financing, 2) pelatihan terhadap non-performance financing, 3) pembiayaan terhadap return on assets, 4) pelatihan terhadap return on assets, 5) non-performance financing terhadap return on assets. 6) pembiayaan terhadap return on assets melalui non- performance financing, 7) pelatihan terhadap return on assets melalui non- performance financing. Penelitin ini dilakukan di KSPPS Provinsi Jawa Timur, menggunakan purposive sampling diperoleh sebanyak data dari 46 KSPPS. Data sekunder diperoleh dengan teknik dokumentasi berupa laporan keuangan periode tahun 2018-2019. Selanjutnya di analisis dengan teknik analisis jalur (path). Hasil penelitian menunjukkan bahwa: pertama, pembiayaan berpengaruh terhadap non performance financing. Kedua, pelatihan berpengaruh terhadap non performance financing. Ketiga, pembiayaan berpengaruh terhadap return on assets. Keempat, pelatihan berpengaruh terhadap return on assets. Kelima, non performance financing berpengaruh terhadap return on assets. Keenam, pembiayaan berpengaruh terhadap return on assets melalui non performance financing. Ketujuh pelatihan perpegaruh terhadap return on assets melalui non performance financing.
The Need For Sharia Accounting On Sharia Business Institutions Titin Umila; Badar Ilahi; Fathur Rohman
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 4 No. 1 (2022): Juni
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v1i1.1701

Abstract

Islam as a religion has been placed as an option and also its teachings are used as guidelines in the lives of human beings who embrace it. So that its existence has provided direction in the development of human civilization, especially in the fields of science and technology. The rise of thoughts, discussions and studies on Islamic economics, has had a major influence on the growth of sharia-based business systems in general and Islamic financial institutions in particular. The existence of such a system has been widely experimented with in several countries, such as: Iran, Pakistan and Sudan, as well as Malaysia, and recently Indonesia.
The Influence of Transparency and Accountability in Zakat Management on Muzakki's Interest at Baznas, Lumajang Regency Urmila, Titin; Suswati Risnaeni, Umi; Farid, Muhammad; Munawaroh, Silvia
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 2 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i2.357

Abstract

The interest of Muzakki is one of the perspectives used by zakat managers to determine a person's willingness to give zakat on their wealth to a zakat institution. The factors influencing Muzakki's interest in paying zakat are accountability and transparency. In performing zakat payments, it is not uncommon for a Muzakki to choose a zakat payment through an institution recommended by the government, one that is trustworthy in fulfilling its responsibilities, and easily accessible for accurate and sufficient information in every activity. The purpose of this study is to determine the effect of transparency and accountability on zakat management at Baznas, Lumajang Regency. The method used in this study is a quantitative approach. The data collection method was done by sampling due to time, energy, and cost limitations. The analysis method used is quantitative analysis, which is a tool that uses calculations to determine the extent of the influence between variables. The results of this study show a positive and significant effect of the transparency variable on the interest of Muzakki at Baznas, Lumajang Regency. There is also a positive and significant effect of the accountability variable on the interest of Muzakki at Baznas, Lumajang Regency.
Lifestyle and Religiousity of Employees of The Kyai Syarifuddin Lumajang Foundation Regarding Interests in Using Sharia Financial Institutions Umila, Titin; Umi Suswati Risnaeni; Muhammad Farid; Shinta Nuriah Ramadani
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 1 (2024): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i1.3053

Abstract

Recent trends in the financial sector and services increasingly emphasize the importance of financial literacy. The 2019 National Survey of Financial Literacy and Inclusion (SNLIK) showed a financial literacy index of 38.03% and a financial inclusion index of 76.19%. This shows that Indonesian society in general does not yet properly understand the characteristics of various financial products and services offered by formal financial service institutions, even though financial literacy is an important skill in the context of community empowerment, individual welfare, consumer protection and increasing financial inclusion. Apart from financial literacy which must be improved, people's lifestyles also need to be known, because lifestyles related to money will influence a person's economic behavior. Economic behavior is also greatly influenced by a person's level of faith. The aim of this research is: to explore the influence of sharia financial literacy of Kyai Syarifuddin Foundation employees on their interest in using financial institutions. Sharia. to explore the influence between the lifestyle of Kyai Syarifuddin Foundation employees on their interest in using Sharia Financial Institutions. To explore the influence between the religiosity of Kyai Syarifuddin Foundation employees on their interest in using Sharia Financial Institutions. This research uses quantitative methods. Data collection techniques use documentation and questionnaires. The data analysis uses Multiple Linear Regression. The conclusion of this research: There is a partial influence by the Islamic financial literacy variable on interest in using Sharia Financial Institutions. There is a partial influence by lifestyle variables on interest in using Sharia Financial Institutions. There is no partial influence of the religiosity variable on interest in using Sharia Financial Institutions.
Co-Authors Badar Ilahi Fathur Rohman Muhammad Farid Munawaroh, Silvia Shinta Nuriah Ramadani Suswati Risnaeni, Umi Umi Suswati Risnaeni