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All Journal Islam Futura Jurnal Akuntansi dan Perpajakan Journal of Economic, Bussines and Accounting (COSTING) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Ihtiyath : Jurnal Manajemen Keuangan Syariah Jurnal Pengabdian UNDIKMA INCOME: Indonesian Journal of Community Service and Engagement Golden Ratio of Data in Summary Indonesian Journal of Accounting and Business Indonesian Journal of Dedication and Educations GLOBAL: Jurnal Lentera BITEP Budgeting: Jurnal Akuntansi Syariah
Himmatul Ulyah
IAIN Syaikh Abdurrahman Siddik Bangka Belitung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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KEBIJAKAN PENDANAAN DAN DIVIDEN DENGAN PENDEKATAN ISVESTMENT OPPORTUNITY SET Ulyah, Himmatul
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 2 No 1 (2018): Vol 2 No 1 September 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.818 KB) | DOI: 10.32505/ihtiyath.v2i1.685

Abstract

This study aims to see differences in funding policies and dividend policies between high-potential and high-growth manufacturing firms with Investment Opportunity Sets. The results show that there is a significant difference in funding policy between high-growth and potential firms with low-growth firms using investment opportunity sets. The resulting significant value is 0.014 where the value is lower than 0.05. There is a significant difference in the dividend policy between a highgrowth and high-potential manufacturing company with an investment opportunity set. The resulting significant value is 0.006 where the value is lower than 0.05.
Framing Effect, Urutan Informasi dan Keputusan Investasi Deposito Syariah: Studi Eksperimen Nur Ahmad Ricky Rudianto; Himmatul Ulyah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 3 (2022): February 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i3.1219

Abstract

This study examines order effect and framing effect on purchasing decisions in deposit planning. This study uses a research method with 2 x 2 factorial research designs between subjects. Participants who are given sequential manipulation of information, good news to bad news, will revise their beliefs for decisions to be taken, compared to participants who are given manipulations consisting of information from bad news to good news. Likewise for the framing effect, participants tend to revise their beliefs for the decisions they will make in the conditions provided that the framing is positive and there is a negative framing effect. For the interaction between the order effect and the framing effect it is proven to give the results of different decisions about reporting that receive information on good news to bad news with positive framing and finance that receives information from bad news to good news with negative framing
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi dan Bangunan (Studi Pada Desa Jeriji Kecamatan Toboali) Oktiya Ningsih; Hendra Cipta; Himmatul Ulyah
Indonesian Journal of Accounting and Business Vol 4 No 2 (2023): Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v4i2.48

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran pajak, pengetahuan pajak dan sanksi pajak terhadap kepatuhan wajib pajak pada Desa Jeriji Kecamatan Toboali. Penelitian ini menggunakan metode uji asumsi klasik, analisis regresi linier berganda, uji t, uji F, dan koefisien determinasi dengan bantuan program SPSS. Berdasarkan hasil penelitian menunjukkan bahwa variabel kesadaran wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak menunjukkan nilai signifikansi 0,031 < 0,1 dan nilai thitung 2,192 > ttabel 1,662. Pengetahuan wajib pajak tidak berpengaruh positif terhadap kepatuhan wajib pajak memperoleh nilai signifikansi 0,724 > 0,1 dan nilai thitung 0,355 <ttabel 1,662. Sanksi wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak menunjukkan signifikansi 0,000 <0,1 dan nilai thitung 4,463 > ttabel 1,662. Pengaruh kesadaran wajib pajak, pengetahuan wajib pajak dan sanksi wajib pajak secara simultan berpengaruh positif terhadap kepatuhan wajib pajak menunjukkan nilai signifikansi 0,000 < 0,1 dan nilai Fhitung 12,191 > Ftabel 2,15.
Penerapan Pedoman Akuntansi Pesantren Menuju Good Islamic Boarding School Governance Himmatul Ulyah; Rizki Rizki
Indonesian Journal of Dedication and Educations Vol. 2 No. 2 (2023): Volume 2 Nomor 2 Tahun 2023
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijde.v2i2.17

Abstract

This community service aims to provide socialization and simulation related to Islamic boarding school accounting guidelines so that Islamic boarding schools can prepare and report their finances in accordance with applicable financial standards. Participants in this community service were administrators of Islamic boarding schools in Central Bangka Regency and South Bangka Regency, Bangka Belitung Islands Province. This community service method is socialization and material assistance as well as a simulation of the application of Islamic boarding school accounting guidelines. The speakers at this event were members of the IAI Bangka Belitung Islands Province and Lecturers at IAIN SAS Bangka Belitung. The result of holding this community service is that participants gain knowledge and knowledge about Islamic boarding schools accounting and participants can apply and stimulate Islamic boarding schools accounting and use student applications which can later be applied at their respective Islamic boarding schools.
EFESIENSI PENGELOLAAN WAKAF TUNAI Nur Ahmad Ricky Rudianto; Himmatul Ulyah
Budgeting: Jurnal Akuntansi Syariah Vol 2 No 1 (2021): Budgeting: Jurnal Akuntansi Syariah, Juni 2021
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research focuses on efficient cash waqf management conducted qualitatively using library studies. The approach in this research is a critical analytical descriptive approach. The data used is sourced from sekuder data obtained from the results of research that has been done before, articles and reference books with subjects about waqf and cash waqf. The object studied is the management of waqf carried out at Islamic Financial Institutions (LKS), Non-Profit Institutions and the Government. Based on the literature review that has been done, it is found that the most efficient waqf management if managed by Islamic Financial Institutions (LKS), This is because Islamic Financial Institutions have clear functions and duties, competent human resources, guaranteed accountability and the breadth of the network in the management of waqf funds to be channeled and invested.
KEBIJAKAN PENDANAAN DAN DIVIDEN DENGAN PENDEKATAN ISVESTMENT OPPORTUNITY SET Ulyah, Himmatul
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 2 No 1 (2018): Vol 2 No 1 September 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v2i1.685

Abstract

This study aims to see differences in funding policies and dividend policies between high-potential and high-growth manufacturing firms with Investment Opportunity Sets. The results show that there is a significant difference in funding policy between high-growth and potential firms with low-growth firms using investment opportunity sets. The resulting significant value is 0.014 where the value is lower than 0.05. There is a significant difference in the dividend policy between a highgrowth and high-potential manufacturing company with an investment opportunity set. The resulting significant value is 0.006 where the value is lower than 0.05.
Pengaruh Digitalisasi Dan Pemahaman Moderasi Beragama Terhadap Pendapatan Industri Halal Pasca Pandemi Covid 19 Di Kota Pangkalpinang Himmatul Ulyah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.11132

Abstract

Penelitian ini menguji pengaruh digitalisasi dan pemahaman moderasi beragama terhadap pendapatan industri halal. Penelitian ini menggunakan metode kuantitatif dengan analisa menggunakan regresi linier berganda. Hasil penelitian didaaptkan bahwa digitalisasi berpengaruh terhadap pendapatan industry halal, pemahaman moderasi beragama tidak berpengaruh terhadap pendapatan industri halal serta jika diujikan secara simultan maka digitalisasi dan pemahaman moderasi beragama berpengaruh terhadap pendapatan industri halal.
Sosialisasi Pelaporan Keuangan Pelaku UMKM Syariah Di Kecamatan Namang Kabupaten Bangka Tengah ulyah, Himmatul Ulyah
Indonesian Journal of Dedication and Educations Vol. 3 No. 2 (2024): Indonesian Journal of Dedication and Educations
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijde.v3i2.52

Abstract

This community service aims to provide socialization and simulations related to MSME accounting guidelines so that MSMEs can prepare and report their finances in accordance with applicable financial standards. The participants of this community service are MSME in Namang District, Central Bangka Regency, Bangka Belitung Islands Province. This method of community service is socialization and material assistance as well as a simulation of the implementation of MSME accounting guidelines. The speaker at this event was a lecturer at IAIN SAS Bangka Belitung. The result of this community service is that participants gain knowledge and knowledge about MSME accounting and participants can apply MSME accounting for their business
Perception of Sharia SME Towards PSAK 101 in Bangka Belitung Islands Province Ulyah, Himmatul; Rudianto, Nur Ahmad Ricky
Golden Ratio of Data in Summary Vol. 5 No. 1 (2025): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i1.806

Abstract

This research aims to descriptively analyze the level of concern that Sharia SME (halal certified SME) in Bangka Belitung Province has regarding PSAK 101. The data collection method used a questionnaire which was distributed to 78 respondents and only 53 respondents filled in completely and were used as sample. The results of the research show that as many as 38% of respondents understand PSAK 101, and the remaining 62% do not understand PSAK 101. The perception of usefulness is that with standardized guidelines in sharia MSME financial reporting, it will make it easier for the financial reports to be understood to be the highest average while the difficulty of employing Qualified accountants have the highest average perception of uselessness. Even though this research is only a descriptive analysis and does not test a hypothesis, it is hoped that this research can increase our knowledge insight and can become a background for increasing understanding of PSAK 101 for Sharia SME in the future, as well as research material that can be studied further comprehensively.
Peranan Pengelolaan Keuangan dan Digital Payment Terhadap Kinerja Usaha Mikro Kecil dan Menengah di Kota Pangkalpinang Ria Amelia; Triyono, Agus; Ulyah, Himmatul
GLOBAL: Jurnal Lentera BITEP Vol. 3 No. 02 (2025): April 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/global.v3i02.779

Abstract

Peningkatan kinerja UMKM bisa mendapatkan beberapa faktor yang dapat mempengaruhi kinerja UMKM itu sendiri seperti pengelolaan keuangan dan fintech. Namun masih terdapat masalah pada pengelolaan keuangan UMKM yaitu belum adanya pemisahan antara harta pribadi dan harta usaha, dikarenakan kurangnya atau buruknya pengetahuan keuangan dan sikap keuangan pelaku UMKM. Kemudian pada fintech  dengan jenis digital payment juga masih ditemukan permasalahan yaitu kurangnya pemahaman menggunakan pembayaran berbasis digital dan keamanan transaksi yang kurang terjamin. Penelitian ini bertujuan untuk menganalisis pengaruh pengelolaan keuangan dan digital payment terhadap kinerja UMKM. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan analisa menggunakan regresi linear berganda dengan menguji variabel bebas terhadap variabel terikat secara parsial dan simultan dengan bantuan program SPSS. Penelitian ini menggunakan data primer dengann teknik pengambilan sampel yaitu purposive sampling, dengan responden yang berasal dari UMKM sebanyak 98 responden di Kecamatan Rangkui Kota Pangkalpinang. Berdasarkan hasil penelitian menunjukkan variabel pengelolaan keuangan berpengaruh positif terhadap kinerja UMKM. Digital payment juga berpengaruh positif terhadap kinerja UMKM. Pengelolaan keuangan dan digital payment secara simultan berpengaruh positif terhadap kinerja UMKM.
Co-Authors Agus Triyono Ahmad Irvani Andi Gisya Patika Destiana, Yolanda Hendra Cipta ISKANDAR Maharani, Ismi Marheni Marheni Nur Ahmad Ricky Rudianto Oktiya Ningsih Radiamoda, Anwar Ramadani, Mutiara Ria Amelia Rizki Rizki Rizki Rizki Rizki Robi Robi Sumiyati Sumiyati Wulpiah