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All Journal Economica: Jurnal Ekonomi Islam Jurnal Perikanan Universitas Gadjah Mada Jurnal STEI Ekonomi Educoretax Journal of Governance Risk Management Compliance and Sustainability
Dahlifah, Dahlifah
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Peran dewan pengawas Syariah dalam meningkatkan pengeluaran zakat Bank Umum Syariah di Indonesia Sunarsih, Uun; Dahlifah, Dahlifah
Jurnal STEI Ekonomi Vol 32 No 2 (2023)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v32i2.1255

Abstract

This research aims to test the influence of profitability, firm size, and inflation on zakat expenditure and test the Sharia Supervisory Board (DPS) moderating profitability, firm size, and inflation on zakat expenditure. This research is explanatory research with a quantitative approach. The research population is Sharia Commercial Banks (BUS) in Indonesia, listed on the Indonesia Stock Exchange for 2017-2022, and 14 BUS were obtained. This test uses SEM-PLS. The research results prove that profitability has no effect. Zakat may be a personal matter, not a company matter. Firm size has an influence; the greater the assets owned, the greater the potential for issuing zakat. Inflation has no effect because decreasing people's purchasing power will affect paying zakat. DPS does not moderate profitability because the company has yet to issue a fatwa on zakat. DPS can moderate firm size, meaning that DPS has carried out its role. DPS cannot moderate inflation, meaning that DPS must provide management with a good understanding that if they have reached the nisab and haul, they must issue zakat. Novelty in this research is adding a moderating variable and using Shariah Enterprise Theory.
Ethnomethodological Insights into Hybrid Contract Practices in Islamic Accounting Annurria, Wanti; Dahlifah, Dahlifah; Mais, Rimi Gusliana
Economica: Jurnal Ekonomi Islam Vol. 13 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2022.13.2.14142

Abstract

This study aims to explore the implementation of Sharia accounting for hybrid contract financing at PT Bank Syariah Indonesia Tbk., where several contracts are not yet regulated under current Sharia Accounting Standards. The focus of this research is to identify how these hybrid contracts align with Sharia principles and the existing regulatory framework while assessing the practical challenges faced by Islamic financial institutions. The primary data sources include direct observations and in-depth interviews with informants, specifically employees of PT Bank Syariah Indonesia Tbk., who provide insights into the operationalization of Sharia accounting in practice. This research adopts a qualitative approach with an interpretive paradigm, utilizing the ethnomethodology method to conduct an in-depth analysis of indexicality, reflexivity, and accountability within the accounting processes. The findings reveal that the application of Sharia accounting in hybrid contract financing at PT Bank Syariah Indonesia Tbk. represents a form of innovation that consistently aligns with regulations, Sharia principles, and Sharia accounting standards. Despite the absence of comprehensive standards, the bank effectively adapts existing guidelines to manage these hybrid contracts realistically. To support the ongoing development of Islamic banking in Indonesia, it is imperative for regulators and standards boards to establish detailed rules and guidelines for Sharia accounting in hybrid contract financing, ensuring uniformity and transparency across the industry.
Implementation of information technology utilization in improving the service quality of Kring Pajak Jawahir, Irvan; Tristiyanti, Rahayu; Wijayanti, Tri; Dahlifah, Dahlifah; Zulfiati, Lies
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.1404

Abstract

This study aims to analyze the implementation of the use of information technology in improving the quality of tax kring services.in improving the quality of Tax kring services. The method used is descriptive qualitative. Data collection is done by means of triangulation, namely using various data collection techniques such as interviews, observation, and documentation. Interviews were conducted to obtain understanding directly from informants related to the use of information technology, while observation aims to see the process of Kring Pajak service directly. process directly. Interviews were conducted with two main groups, namely Kring Pajak employees and taxpayers who have used the service. Kring Pajak employees and taxpayers who have used this service, with a focus on user experience, information technology system performance, and feedback. user experience, information technology system performance, and suggestions for improvement. for improvement. The duration of the research period was from October 2024 to Janaury 2025. Research results The results show that the implementation of information technology has significantly improved the quality of service to taxpayers, both in terms of ease of access and employee operational efficiency. For Kring Pajak employees, information technology information technology facilitates administrative tasks through automation systems, such as recording tax complaints. recording tax complaints. This research also found several challenges, including limited technological literacy among certain taxpayers, particularly from the older among certain taxpayers, especially from the older age group, as well as technical constraints in the form of slow slowness of the system when many users access it simultaneously. Directorate of Directorate General of Taxes (DGT) needs to improve the information technology infrastructure that supports the Kring Pajak service. supporting the Kring Pajak service.
Early Detection of Heavy Metal Pollution with Biological Markers in Freshwater Clam (Corbicula javanica) in Maros River, Indonesia Indrawati, Erni; Ratnawati, Ratnawati; Hadijah, Hadijah; Alydan, Rizal Akbar; Jalil, Jalil; Dahlifah, Dahlifah
Jurnal Perikanan UGM (Journal of Fisheries Sciences) Vol 28, No 1 (2026)
Publisher : Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jfs.110351

Abstract

This study aims to determine suitable biomarkers as monitoring tools for detecting heavy metal pollution in the Maros River. The analysis results showed that the livers of Corbicula javanica from the Maros River contained metallothionein Pb and metallothionein Cd. The average accumulation values of Pb and Cd that induced the appearance of metallothionein Pb were 0.001628 ppm and 0.004929 ppm, respectively. This study demonstrates that Corbicula javanica clams exhibit a significant biological response to exposure to heavy metals Pb and Cd in the Maros River, as evidenced by high bioaccumulation levels, the presence of the molecular biomarker metallothionein, and disturbances in physiological parameters such as the Gonad Somatic Index (GSI). Cd exhibited higher and faster accumulation patterns and Bioaccumulation Factor (BCF) values compared to Pb, indicating stronger toxicity potential and biological retention. The expression of Cd and Pb metallothionein in liver tissue, which appeared in the first and fifth weeks of exposure, demonstrated the high sensitivity of these biomarkers as early detection tools for heavy metal contamination. Conversely, although the GSI values of river freshwater clam were significantly lower than those of the control group, this parameter proved less sensitive to specific metal types, making it unsuitable as a sole indicator for early detection of contamination. The positive correlation between metal concentrations in tissues and shifts in physiological distribution, as determined by Principal Component Analysis (PCA), further supports the finding that freshwater clams experience stress accumulation over time. Based on the results obtained, Pb metallothionein and Cd metallothionein are biological markers (biomarkers) that can be used as tools for early detection of water pollution.
Bank Profitability Level Based on Good Corporate Governance, Macroeconomics, and Specific Banks in Foreign Exchange Banks in Indonesia Hasddin, Hasddin; Mido, Muhammad Sardy Sujadi; Melati, Melati; Misnawati, Misnawati; Rama, Muhammad Irfan; Fadli, Andi Muh Dzul; Nartin, Nartin; Mirad, Mirad; Marjani, Marjani; Dahlifah, Dahlifah; Mais, Rimi Gusliana
Journal of Governance Risk Management Compliance and Sustainability Vol. 6 No. 1 (2026): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/jgrcs.v6i1.3502

Abstract

This study examines how Good Corporate Governance (GCG), macroeconomic conditions, and bank-specific characteristics influence the profitability of foreign exchange banks in Indonesia. Using a quantitative approach, the research analyzes secondary data from the annual financial statements of foreign exchange banks listed on the Indonesia Stock Exchange over the period 2014–2022. The study investigates the direct effects of GCG on profitability, the influence of macroeconomic factors on bank-specific characteristics and profitability, and the role of bank-specific characteristics in determining profitability. Data were analyzed using partial least squares with a resampling technique to test the significance of relationships. The results show that GCG contributes positively to overall bank financial performance; however, its direct effect on profitability is positive but not statistically significant. Macroeconomic conditions are found to positively affect bank-specific characteristics, while exerting a negative influence on profitability. In contrast, bank-specific characteristics—particularly bank size, total assets, and deposit growth—have a significant and positive impact on profitability. These findings suggest that strengthening governance practices alone is not sufficient to directly increase profitability. Banks also need to improve asset management and expand deposit bases to enhance financial performance. In addition, effective management of macroeconomic risks is essential to reduce their adverse effects on bank profitability. This study provides empirical insights into the interaction between governance, economic conditions, and internal bank factors in Indonesia’s banking sector.
Co-Authors Alydan, Rizal Akbar Annurria, Wanti Erni Indrawati Fadli, Andi Muh Dzul Hadijah Hadijah Hasddin, Hasddin Jalil, Jalil Jawahir, Irvan Lies Zulfiati MARJANI MARJANI, MARJANI Mido, Muhammad Sardy Sujadi Mirad, Mirad Misnawati Misnawati Nartin, Nartin Rama, Muhammad Irfan Ratnawati Ratnawati Rimi Gusliana Mais Tri Wijayanti Tristiyanti, Rahayu Uun Sunarsih