Article Per Year (5 Year)
p-Index From 2020 - 2025
2.078
P-Index
This Author published in this journals
All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Tazkia Islamic Finance and Business Review Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Cakrawala Repositori Imwi Jurnal Scientia Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Muhasabatuna: Jurnal Akuntansi Syariah Trilogi Accounting & Business Research Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Ekonomi dan Akuntansi Halal Tourism and Pilgrimage Jurnal Akuntansi dan Keuangan Islam (JAKIs) Journal of Islamic Contemporary Accounting and Business JURDIASRA
Siti Khomsatun
Universitas Nahdlatul Ulama Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
Menumbuhkan Budaya Gemar Menabung pada Anak Usia Dini dan Meningkatkan Kreativitas dengan Menghias Celengan Pramesti, Adista Ika; Assyifa, Mutiya Nur; Khomsatun, Siti; Aryani, Habsyah Fitri
Jurnal Pengabdian kepada Masyarakat UBJ Vol. 7 No. 2 (2024): June - December 2024
Publisher : Lembaga Penelitian Pengabdian kepada Masyarakat dan Publikasi Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/7wj86n31

Abstract

Kuliah Kerja Nyata (KKN) or community service program are a form of community service by students as one of implementation the knowledge they have gained directly to the community. This socialization activity has the main target, namely Kandang Panjang Village children aged 2 to 12 years. The aim of this activity is to build an interest in saving in children from an early age through the KKN work program of the Faculty of Economics and Business. This research uses a socialization method by delivering material offline or face to face. Data collection methods include observation, interviews and documentation obtained from various sources related to the topic being studied, as well as literature related to this research. The results of this research indicate that KKN students at the Faculty of Economics and Business use educational resources to increase children's awareness of saving from an early age. The material presented is in the form of the meaning of saving, how to save, the benefits of saving, and at the same time decorating piggy banks as an intermediary to train children's creativity in the hope that the material will be easier for children to understand. The children's enthusiasm during the socialization is a sign of the success of the work program being implemented.
-Z Acceptance of Mobile Banking for Sharia Bank: Do TAM-Model, Religiousity Intention, and Security Variables Matter? Siti Khomsatun; Salmah, Siti; Nadia, Tri; Taslimah, Zubaidah; Dilsantuah, Nova
Tazkia Islamic Finance and Business Review Vol. 18 No. 2 (2024): TIFBR
Publisher : Faculty of Islamic Business and Management

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

Abstract

This research aims to obtain empirical evidence regarding the acceptance and use of mobile banking at Bank Syariah Indonesia (BSI) by Generation Z, as well as proving what factors encourage Generation Z customers to adopt mobile banking in BSI. This research collected data from 100 BSI customers by Generation Z in Bogor, Indonesia. The research adopts Structural Equation Model-Partial Least Square (SEM-PLS) to link perceived usefulness, perceived ease of use, religiosity, satisfaction, security, intention to use and adoption of mobile banking. The results of this research reveal that the integration of the Technology Acceptance Model (TAM), Religious Intention Model and security variables in the Technology Based Factor (TBF) provides a more comprehensive explanation regarding the adoption of mobile banking by Generation Z customers of BSI. In addition to perceived usefulness and perceived ease of use, the results of this study emphasize the importance of security in mobile banking adoption. This research provides implications for BSI managers to improve their adoption of mobile banking services. Bank management needs to place special emphasis on security aspects in the development and promotion of Mobile Banking, as well as identify and implement effective security measures to protect customer data and transactions. This research is the first attempt to integrate the TAM model, Religious Intention Model and security variables in TBF to assess BSI mobile banking adoption.
Accountability and Transparency of Hajj Fund Financial Management: A Bibliometric Analysis Maysyaroh, Siti; Pratiwi Ch, Siti Angelina; Mawaddah; Saputri, Sukma Winnata; Humairah, Andi; Khomsatun, Siti
Halal Tourism and Pilgrimage Vol. 4 No. 1 (2024): Halal Tourism and Pilgrimage
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/htp.v4i1.588

Abstract

This paper aims to explore the accountability and transparency of Hajj fund management through bibliometric analysis and data examination. This study uses paper publication data sourced from various research journals on the theme of Hajj fund management. The data was collected within the last 10 years. As a result, there were 103 publications related to the theme of "Accountability and Transparency Hajj Funds Management" in the period 2014-2023. In addition, the development trend of Hajj funds management publications was analyzed using VOS Viewer. This research method can be described as a descriptive approach based on bibliometric analysis. The data used in this study came from Hajj fund management publications taken from the Google Scholar database. The results of the study show that some popular topics and keywords are used in this theme and have the potential to be developed further. In addition, some of the most prolific journals and authors can be used as reference considerations for researchers to further explore this topic. This study only focuses on knowing the development trend of keywords, authors and journals published on the theme of Accountability and Transparency of Hajj Fund Financial Management, thematic evolution that describes the development of keywords, then the production of top authors over time which shows the productivity of authors.
A Comparison of Financial Performance and Islamicity Performance Index of Indonesian Syariah Commercial Banks Before and During the Covid-19 Pandemic Istiqomah, Ayu; Khomsatun, Siti
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 1 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i1.310

Abstract

This study aims to analyze the financial performance of Sharia commercial banks between before and during the covid-19 pandemic. This study uses an analysis of financial ratios and islamicity performance index to measure the financial performance. This study uses a quantitative method by using a comparative approach that compares the similarities or differences of three objects studied in a certain frame of mind. This study uses quarterly financial reports in 2018-2021. The population of this research is Islamic commercial banks that registered with OJK and issue quarterly financial reports. The statistical method used is the descriptive statistical test and Wilcoxon signed-rank test. The results show differences in the financial ratio (for KPMM, NPF, FDR, NI, and BOPO), islamicity performance index (for Profit Sharing Ratio and EDR_Qard & Donation) of Islamic commercial banks between before and during the pandemic
Pengungkapan Perbankan Hijau dan Kinerja Bank Syariah di Indonesia: Eksplorasi Hubungan dan Peran Moderasi Regulasi Khomsatun, Siti; Aryani, Habsyah Fitri; Pramesti, Adista Ika
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2578

Abstract

The impact of globalization on economic growth has been predominantly negative, as widely noted. There is a need for environmental responsibility, including within Islamic banking. The environmental responsibility of Islamic banking aligns with the fundamental objectives of Sharia or maqashid sharia. Therefore, the aim of this study is to explore the relation of green banking disclosure and the maqasid shariah performance. The second objective is to investigate the moderating role of regulations on the relation of green banking disclosure and maqashid Shariah performance. This research utilizes 92 observations from 16 Islamic banks from 2017 to 2023, with employing an unbalanced panel data. Moderated regression analysis is conducted for each dimension of green banking disclosure. The findings indicate that green banking disclosure related to employees and customers dimension positively impact on maqashid sharia performance, which is the daily operational dimension of green demonstrates a significant negative. While the policy dimension of green banking shows no effect. Another finding of this study is the absence of evidence for moderation by regulation SEOJK No. 16 of 2021. However, if using 10% significance level, moderation role of regulation indicates that regulations weaken the negative effect of daily operational dimensions on maqashid Sharia performance.
Sosialisasi Tata Cara Pengisian Beban Kerja Dosen/Laporan Kinerja Dosen pada Platform Sistem Informasi Sumberdaya Terintegrasi (SISTER) untuk Dosen Pemula Ersyafdi, Ilham Ramadhan; Prabowo, Muhammad Aras; Aryani, Habsyah Fitri; Ulfah, Fitriah; Fauziyyah, Nurul; Ahmadi, Lusiana Putri; Khomsatun, Siti
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 1 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i1.116

Abstract

One of the important parts of the higher education system is lecturers who have very important responsibilities, duties and roles in achieving national education goals. Lecturer certification aims to improve the quality of national education and the welfare of teaching staff by encouraging them to further improve their professionalism. To obtain certification as a lecturer, a lecturer must fulfill a minimum of twelve credits per semester for two consecutive years through the Lecturer Workload (BKD). BKD is a description of the lecturer's SKS load to carry out the Tri Dharma in the next semester. However, the problem in the field is that many lecturers still do not know the importance of filling in and the procedures for BKD. The target of this Community Service (PKM) activity is novice lecturers who have not been certified so that they can fill in BKD on the SISTER platform independently. It is also hoped that after participating in this activity, novice lecturers will be aware of preparing all forms of complete documents used as attachments for proof of filling.
THE EFFECT OF FINANCIAL RATIOS AND SHARE OWNERSHIP ON PROFITABILITY IN INDONESIA BANKING INDUSTRY Amita Zakiyatun; Siti Khomsatun; Ilham Ramadhan Ersyafdi; Fitria Ulfa; Muhammad Aras Prabowo; Habsyah Fitri Aryani; Nurul Fauziyyah
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2024): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i1.1960

Abstract

AbstractThe purpose of this study was to analyze and examine the effect of financial ratios and share ownership on profitability of banking industry in Indonesia. The financial ratios variables in this study are Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operating Expenses Operating Income (BOPO), Non Performing Loan (NPL), Net Interest Margin (NIM). While the share ownership is proxied by managerial ownership, institutional ownership, and public ownership. The dependent variable is profitability measured by Return on Asset (ROA). The type of research used is quantitative which is causal associative, then uses panel data regression analysis techniques. The population used in this study is conventional banking registered with the Financial Services Authority, and there are 36 banks that meet the sampling criteria from 2018-2022. The results showed that LDR, NIM and institutional ownership had a positive effect on profitability. The next result showed that BOPO, CAR, and NPL had a negative effect on profitability. While, managerial ownership and public ownership have no influence on banking profitability. The findings indicates that financial ratios are still powerful to influence the profitability of banking. Institutional ownership has some expert that could advice to the bank how to increase the profitability. Keywords: Banking Financial Ratios, Profitability, Share Ownership AbstrakTujuan dari penelitian ini adalah untuk menganalisis dan menguji pengaruh rasio keuangan dan kepemilikan saham terhadap profitabilitas industri perbankan di Indonesia. Variabel rasio keuangan dalam penelitian ini adalah Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional Pendapatan Operasional (BOPO), Non Performing Loan (NPL), Net Interest Margin (NIM). Sedangkan kepemilikan saham diproksikan dengan kepemilikan manajerial, kepemilikan institusional, dan kepemilikan publik. Variabel dependennya adalah profitabilitas yang diukur dengan Return on Asset (ROA). Jenis penelitian yang digunakan adalah kuantitatif yang bersifat asosiatif kausal, kemudian menggunakan teknik analisis regresi data panel. Populasi yang digunakan dalam penelitian ini adalah perbankan konvensional yang terdaftar di Otoritas Jasa Keuangan, dan terdapat 36 bank yang memenuhi kriteria pengambilan sampel dari tahun 2018-2022. Hasil penelitian menunjukkan bahwa LDR, NIM dan kepemilikan institusional berpengaruh positif terhadap profitabilitas. Hasil selanjutnya menunjukkan bahwa BOPO, CAR, dan NPL berpengaruh negatif terhadap profitabilitas. Sementara itu, kepemilikan manajerial dan kepemilikan publik tidak memiliki pengaruh terhadap profitabilitas perbankan. Temuan ini mengindikasikan bahwa rasio keuangan masih kuat untuk mempengaruhi profitabilitas perbankan. Kepemilikan institusional memiliki beberapa ahli yang dapat memberikan saran kepada bank untuk meningkatkan profitabilitas. Kata kunci: Rasio Keuangan Perbankan, Profitabilitas, Kepemilikan Saham
ANALISIS INTEGRASI ANTARA BUDAYA ORGANISASI DAN NILAI ISLAM DALAM MEMINIMALKAN FRAUD KETIKA CORPORATE GOVERNANCE LEMAH STUDI KASUS PT BPRS XYZ Ahmad Misbakhul Munir; Muhammad Aras Prabowo; Siti Khomsatun; Lusiana Putri Ahmadi; Habsyah Fitri Aryani; Taufik Hidayadi
Jurnal Akuntansi Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i1.2031

Abstract

ABSTRAKPenelitian ini bertujuan untuk memahami bagaimana integrasi dan peran nilai-nilai Islam dan budaya perusahaan pada PT. BPRS XYZ dalam meminimalisir kecurangan. Metode penelitian yang digunakan adalah deskriptif kualitatif yang dilakukan di PT Perbankan Syariah (BPRS XYZ) di Depok, Jawa Barat. Berdasarkan hasil penelitian terlihat jelas bahwa integrasi antara budaya organisasi dan nilai-nilai Islam di PT. BPRS XYZ dalam meminimalisir kecurangan terletak pada budaya organisasi. Kegiatan keagamaan di perusahaan seperti kajian agama, zikir, Maulid Nabi Muhammad SAW, shalat fardlu berjamaah, dan membaca surat Al-Waqi'ah merupakan beberapa faktor dalam mewujudkan tata kelola perusahaan dan mencegah terjadinya kecurangan. Kegiatan ini dilakukan secara terus menerus setiap harinya sehingga berdampak pada tumbuhnya nilai-nilai Islami dalam diri setiap pegawai. Nilai-nilai Islam tertanam kuat sejalan dengan keyakinan yang dianutnya. Nilai-nilai Islam ini dapat melindungi diri dari melakukan tindakan curang ketika tata kelola perusahaan lemah.Kata Kunci: Nilai-Nilai Islam; Tata kelola perusahaan; Tipuan.ABSTRACTThis research aims to understand how the integration and role of Islamic values and corporate culture at PT. BPRS XYZ in minimizing fraud. The research method used was descriptive-qualitative, which was carried out at PT Sharia Banking (BPRS XYZ) in Depok, West Java. Based on the research results, it is clear that the integration between organizational culture and Islamic values at PT. BPRS XYZ in minimizing fraud lies in organizational culture. Religious activities in companies, such as religious studies, remembrance of God, the birthday of the Prophet Muhammad SAW, fardlu prayers in congregation, and reading the Al-Waqi'ah letter, are some of the factors in realizing corporate governance and preventing fraud. This activity is carried out continuously every day, which has an impact on the growth of Islamic values in every employee. Islamic values are firmly embedded in line with the beliefs he adheres to. These Islamic values can protect oneself from committing fraudulent acts when corporate governance is weak.Keywords: Islamic Values; Corporate Governance; Fraud.
PENGARUH GOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN DAN INTENSITAS AKTIVA TERHADAP PENGHINDARAN PAJAK Lusiana Putri Ahmadi; Anjeli Saputri; Ilham Ramadhan Ersyafdi; Siti Khomsatun; Habsyah Fitri Aryani
Jurnal Akuntansi Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i1.2023

Abstract

ABSTRAKPenelitian ini disusun dengan tujuan untuk menganalisis dan menguji pengaruh Good Corporate Governance Karakteristik Perusahaan dan Intensitas Aktiva terhadap Penghindaraan Pajak. Variabel yang digunakan pada penelitian ini yaitu dewan komisaris, komisaris independen, dewan direksi, ukuran perusahaan, kepemilikan institusional, pertumbuhan penjualan, intensitas aset tetap, dan intensitas persediaan. Jenis penelitian yang digunakan adalah kuantitatif yang bersifat asosiatif kausal kemudian menggunakan teknik analisis regresi linier berganda. Populasi yang digunakan pada penelitian ini adalah 38 perusahaan sektor property dan real estate yang terdaftar di Bursa  Efek Indonesia dan terdapat 24 perusahaan yang memenuhi kriteria pengambilan sampel.Hasil penelitian menunjukkan variabel komisaris independen, kepemilikan institusional, intensitas aset tetap dan intensitas persediaan berpengaruh positif terhadap penghindaran pajak. Sedangkan dewan komisaris, dewan direksi ukuran perusahaan, pertumbuhan penjualan, tidak memiliki pengaruh terhadap penghindaran pajak.Kata Kunci : Dewan komisaris, komisaris independen, dewan direksi, ukuran perusahaanABSTRACTThis research was prepared with the aim of analyzing and testing the influence of Good Corporate Governance, Company Characteristics and Asset Intensity on Tax Avoidance. The variables used in this research are board of commissioners, independent commissioners, board of directors, company size, institutional ownership, sales growth, fixed asset intensity, and inventory intensity. The type of research used is quantitative, causal associative in nature and then uses multiple linear regression analysis techniques. The population used in this research is 38 property and real estate sector companies listed on the Indonesia Stock Exchange and there are 24 companies that meet the sampling criteria. The research results show that the variables of independent commissioner, institutional ownership, fixed asset intensity and inventory intensity have a positive effect on avoidance. tax. Meanwhile, the board of commissioners, board of directors, company size, sales growth have no influence on tax avoidance.Keywords: Board of commissioners, independent commissioners, board of directors, company size
Peranan Tata Kelola sebagai Pemoderasi atas Pengaruh Manajemen Laba terhadap Efisiensi Investasi Dania Amani Yapono; Siti Khomsatun
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v5i2.10873

Abstract

The purpose of this study is to analyze the effect of earnings management on corporate investment efficiency and to examine whether the corporate governance mechanism such as institutional ownership, the independence of the board of commissioners and the expertise of the board of commissioners be able to moderating those effects. The population in this study is manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) during 2014-2016. This study uses purposive sampling method and unbalanced panel data regression. The results of this study indicate that earnings management has a significant negative effect on investment efficiency. The institutional ownership is able to weaken the negative relationship. The independence and expertise of the board of commissioners has no effect to moderate the negative relationship between earnings management and investment efficiency.
Co-Authors Afifa Nurhanifah Afra Afifah Gafar Ahmad Misbakhul Munir Ahmadi, Lusiana Putri Amita Zakiyatun Anjeli Saputri Annisa Difa Saufanny Aryani, Habsyah Fitri Assyifa, Mutiya Nur Ayu Istiqomah, Ayu binti Nono, Latifah Dania Amani Yapono Dilsantuah, Nova Ersyafdi, Ilham Ramadhan Fauziyyah, Nurul Fitria Ulfa Grandis Imama Hendra Habsyah Fitri Aryani Humairah, Andi Irawan, Azhar Ayu Tri Lusiana Putri Ahmadi Mawaddah Maysyaroh, Siti Muhammad Aras Prabowo Nadia, Tri Novia Lestari Nurul Fauziyyah Pramesti, Adista Ika Pratiwi Ch, Siti Angelina Saputri, Sukma Winnata Sidharta Utama Siti Salmah Sylvia Veronica Siregar Taslimah, Zubaidah Taufik Hidayadi Ulfah, Fitriah