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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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ANALISIS PENERAPAN METODE FIFO (FIRST IN FIRST OUT) PADA PERSEDIAAN OBAT DI PUSKESMAS SINAR BARU Maharani, Ismi; Iskandar; Ulyah, Himmatul
Indonesian Journal of Accounting and Business Vol 6 No 2 (2025): 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.v6i2.129

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan metode FIFO (First In First Out) dalam pencatatan persediaan obat di Puskesmas Sinar Baru, untuk mengetahui perhitungan tarif biaya obat, dan untuk mengetahui kendala dalam penerapan metode FIFO pada pencatatan persediaan obat. Jenis penelitian ini bersifat kualitatif dan deskriptif. Penelitian ini dilakukan di Puskesmas Sinar Baru. Dokumentasi, wawancara, dan observasi merupakan metode pengumpulan data. Di sisi lain, metode analisis data meliputi pengumpulan data, pengurangan data, penyajiannya, dan menarik kesimpulan. Hasil penelitian ini menunjukkan bahwa Puskesmas Sinar Baru telah menerapkan metode FIFO dengan baik dandengan benar dalam pencatatan persediaan obat yang ada. Hal ini ditunjukkan dengan pencatatan kartu stok manual dan kartu stok digital yang memiliki kesesuaian dan kesamaan terkait pencatatan dan saldo akhir obat dengan metode FIFO, yaitu dengan menerbitkan persediaan obat yang masuk terlebih dahulu untuk diterbitkan. Kemudian untuk pembayaran tarif biaya obat, Puskesmas Sinar Baru telah mengikuti perhitungan dan margin sesuai dengan standar yang telah ditetapkan oleh pemerintah. Selanjutnya untuk Kendala yang terjadi saat menerapkan metode FIFO adalah terkadang pasokan obat yang baru saja memasuki tanggal kedaluwarsa lebih cepat daripada pasokan obat yang ada. Oleh karena itu, Puskesmas ini tidak hanya menggunakan metode FIFO untuk pencatatan pasokan obat, tetapi dalam situasi yang dijelaskan sebelumnya memerlukan alternatif lain, yaitu dengan menggunakan metode FEFO (First Expired First Out). Metode ini memprioritaskan obat yang tanggal kedaluwarsanya sudah dekatuntuk dikeluarkan terlebih dahulu. Oleh karena itu, dengan menggunakan kedua metode ini, dimungkinkan untuk mengoptimalkan dan mengoptimalkan pasokan obat di Puskesmas Sinar Baru.
Pelatihan SIAPIK Berbasis Android untuk Mengoptimalisasi Pengelolaan Keuangan UMKM Syariah di Kabupaten Bangka Marheni Marheni; Himmatul Ulyah; Rizki Rizki
Jurnal Pengabdian UNDIKMA Vol. 3 No. 3 (2022): November
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v3i3.5867

Abstract

This community service aims to provide bookkeeping and financial reporting training using the Android-based SIAPIK application program for sharia UMKM players in the Bangka district. The methods of implementing this service activity were offline training and mentoring methods. This service targeted 26 sharia MSME actors in the Bangka district. The evaluation instrument for this activity used Quizzes and test questions. The results of this service showed that the SIAPIK training had increased the understanding of UMKM actors about the importance of financial management for micro, small, and medium enterprises, as well as the practice of preparing financial reports using the SIAPIK application. The SIAPIK application is expected to make it easier to make financial reports useful for business decisions and applying for capital loans from creditors.
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.
Implementasi PSAK 107 (Sewa Menyewa) pada Pencatatan Keuangan di Hotel Apri Inn Syariah Pangkalpinang Ramadani, Mutiara; Rizki; Ulyah, Himmatul
Budgeting: Jurnal Akuntansi Syariah Vol. 6 No. 2 (2025): Budgeting: Jurnal Akuntansi Syariah, Desember 2025
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 | DOI: 10.32923/e2bstz18

Abstract

This study aims to implement PSAK 107 in the financial records of the Apri Inn Syariah Pangkalpinang Hotel and identify obstacles in its implementation. The method used is descriptive qualitative with data collection techniques through interviews, observations, and documentation. The results of the study indicate that the recording of rental income transactions in hotels is still done manually and is not fully in accordance with PSAK 107, especially in the aspects of recognition, measurement, presentation, and disclosure of ijarah transactions. The main obstacles in implementing this standard include the lack of management understanding of sharia accounting, limited competent human resources, and the unavailability of a technology-based recording system. Therefore, it is recommended that hotels immediately implement financial records in accordance with PSAK 107 to improve transparency and accuracy of financial reports and ensure compliance with sharia accounting principles.
PESANTRENPRENEUR IN SHARIA ACCOUNTING STUDIES ulyah, himmatul
Indonesian Journal of Accounting and Business Vol 7 No 1 (2026): 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/y2xc7h14

Abstract

Penelitian ini bertujuan untuk memberikan gambaran umum dan studi tentang bagaimana pesantren yang sudah memiliki unit usaha mengelola keuangan mereka sesuai dengan standar akuntansi keuangan Islam dan sesuai dengan pedoman akuntansi pesantren yang telah diterbitkan. Metode penelitian yang digunakan adalah metode penelitian kualitatif dengan sumber data primer yang diperoleh dari wawancara dengan pengelola pesantren dan data sekunder yang diperoleh dari referensi jurnal, serta literatur lain seperti PSAK Syariah dan Pedoman Akuntansi Pesantren. Hasil penelitian menunjukkan bahwa pesantren belum sepenuhnya memahami cara pencatatan yang tepat dan benar mengenai keuangan pesantren dan khususnya keuangan usaha pesantren, sehingga perlu dilakukan pendampingan terkait pencatatan dan penyajian laporan keuangan sesuai dengan usaha pesantren.
Brand Trust versus Satisfaction in Driving Islamic Bank Loyalty: The Moderating Role of Religious Moderation Cipta, Hendra; Ulyah, Himmatul; Destiana, Yolanda; Radiamoda, Anwar
Islam Futura Vol 26 No 1 (2026): Jurnal Ilmiah Islam Futura
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jiif.v261.33793

Abstract

The customer loyalty of Islamic banks in Indonesia is quite high, despite their market share being only 7.72%. It implies that allegiance is not solely based on religious matching. The purpose of this research is to analyze the effect of religious moderation as inclusive religiosity, service quality, social value, and price on customer loyalty mediated by brand trust and satisfaction which are formulated in ten hypotheses. Yes, it fills some gaps: in previous studies, the geographical range has been quite narrow, they have depended on stringent religiosity measures, and few of them provided systematic evidence for their conclusion that Islamic religious college lecturers shape opinion. Employing a quantitative methodology and conducting structural equation modeling analysis on 257 faculty from representative universities in eight provinces, the findings reveal that brand trust is much more than satisfaction, as it constitutes loyalty. More surprisingly, this research found that religious moderation has very little positive effect on brand trust and also a negative impact in relation to satisfaction. Whereas price, service quality, and social value have a positive effect on both mediation variables. These findings reaffirm the distinct power of deep brand trust over any one boilerplate religious strategy or price war.
The Effect of Tax Sanctions and Tax Knowledge on Compliance with Motor Vehicle Tax Payments Andi Gisya Patika; Rizki; Himmatul Ulyah
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 2 (2025): September 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i2.16238

Abstract

Compliance in paying motor vehicle taxes is influenced by various factors, such as tax sanctions and tax knowledge. However, there are still issues related to tax sanctions, particularly the firmness of enforcement against taxpayers who violate regulations. Taxpayers' knowledge of taxation remains limited, especially in terms of understanding tax laws and procedures. This study aims to analyze the impact of tax sanctions and tax knowledge on compliance in paying motor vehicle taxes, particularly for two-wheeled vehicles. The method used is quantitative, with analysis through multiple linear regression to test the independent variables against the dependent variable, both partially and simultaneously, using SPSS version 25. This study utilizes both secondary and primary data through random sampling techniques, with a total of 100 respondents who own motor vehicles. The results of the study show that the tax sanctions variable does not influence compliance in paying motor vehicle taxes. However, tax knowledge has an effect on compliance in paying motor vehicle taxes.
Pelatihan Penyusunan Laporan Keuangan UMKM Berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah Wulpiah Wulpiah; Sumiyati Sumiyati; Ahmad Irvani; Himmatul Ulyah; Robi Robi
INCOME: Indonesian Journal of Community Service and Engagement Vol. 5 No. 2 (2026)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v5i2.2323

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian nasional, namun masih menghadapi berbagai kendala dalam pengelolaan administrasi dan penyusunan laporan keuangan sesuai Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Rendahnya literasi akuntansi, belum sistematisnya pencatatan transaksi, serta masih bercampurnya keuangan pribadi dan usaha menjadi permasalahan utama yang berdampak pada rendahnya akuntabilitas usaha dan terbatasnya akses pembiayaan formal. Kegiatan Pengabdian kepada Masyarakat Program Pascasarjana IAIN Syaikh Abdurrahman Siddik Bangka Belitung ini bertujuan meningkatkan pengetahuan dan keterampilan pelaku UMKM dalam menyusun laporan keuangan berbasis SAK EMKM. Kegiatan dilaksanakan pada 25 September 2024 di Kantor Bupati Bangka Tengah dengan melibatkan 50 pelaku UMKM. Metode yang digunakan adalah pendekatan partisipatif melalui penyampaian materi, diskusi interaktif, studi kasus, praktik penyusunan laporan keuangan, dan pendampingan secara langsung. Evaluasi dilakukan melalui observasi terhadap partisipasi peserta serta penilaian hasil praktik penyusunan laporan keuangan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai konsep dasar SAK EMKM, kemampuan melakukan pencatatan transaksi secara sistematis, serta keterampilan menyusun laporan posisi keuangan, laporan laba rugi, dan laporan perubahan modal sesuai standar. Selain itu, peserta mulai menyadari pentingnya pemisahan keuangan pribadi dan usaha sebagai dasar pengelolaan keuangan yang akuntabel. Kegiatan ini membuktikan bahwa pelatihan dan pendampingan berbasis praktik efektif meningkatkan literasi akuntansi pelaku UMKM. Keberlanjutan program melalui pendampingan berkala dan pemanfaatan teknologi pencatatan keuangan digital diperlukan agar implementasi SAK EMKM dapat berjalan secara konsisten serta mendukung peningkatan daya saing dan keberlanjutan 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