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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Infestasi Journal of Accounting and Investment Economica: Jurnal Ekonomi Islam Jurnal Aplikasi Bisnis Jurnal Ekonomi & Keuangan Islam Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Jurnal Samudra Ekonomi dan Bisnis Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Prosiding Seminar Nasional Program Pengabdian Masyarakat Media Riset Akuntansi Auditing & Informasi

Nugraheni, Peni

Universitas Muhammadiyah Yogyakarta

Author-ID : 742160

Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences Other

Published : 26 Documents Claim Missing Document

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PENGELOLAAN KEUANGAN RUMAH TANGGA MENUJU KELUARGA TANGGUH DI ERA PANDEMI COVID 19 Arum Indrasari; Sri Tasminatun; Peni Nugraheni
Prosiding Seminar Nasional Program Pengabdian Masyarakat 2021: 1. Peningkatan Kapasitas Kelembagaan Publik
Publisher : Universitas Muhammadiyah Yogyakarta

Kondisi pandemi mempengaruhi berbagai aspek kehidupan manusia, termasuk aspek ekonomi. Pengelolaan keuangan yang kurang baik dapat menyebabkan ketidak seimbangan neraca keuangan rumah tangga. Kondisi pandemi menyebabkan masyarakat rentan sakit dan membutuhkan biaya perawatan. Mencegah sakit dapat dilakukan dengan memperbaiki pola hidup. Tujuan pengabdian masyarakat ini untuk memberikan pelatihan Ibu-Ibu PKK RW 09 Kwarasan,Nogotirto, Gamping Sleman mengelola keuangan rumah tangga dan menjaga kesehatan keluarga menuju keluarga tangguh di era pandemi. Metode kegiatan terdiri dari pelatihan pengelolaan keuangan dan evaluasi keuangan, pendampingan analisa keuangan rumah tangga dan strategi-strategi meningkatkan pendapatan keluarga. Selain itu, pada kegiatan pengabdian masyarakat ini juga diberikan sosialisasi bagaimana menjaga kesehatan di era pandemi dan upaya meningkatkan religiusitas. Hal ini akan mengurangi tingkat stress dan tetap sehat.

Factors Aﬀecting Customer Loyalty of Islamic Bank in Sumbawa City, Indonesia Rizka Alwathan; Peni Nugraheni
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 2 (2021): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v12i2.119-128

This study aims to examine the factors aﬀecting customer loyalty in Sumbawa city, Nusa Tenggara Barat province, Indonesia. This province become the driving factor of the Islamic bank market because it is dominated by 97% Muslims. Meanwhile, the independent factors include proﬁt sharing, service quality, transparency, and trust. Data were collected using a questionnaire and analyzed using multiple regression methods. The results showed that service quality, transparency, and trust positively aﬀect the customer loyalty of Islamic bank, while proﬁt sharing have no inﬂuence. Furthermore, Muslim ﬁnancial institutions are expected to use their best performance to increase customer loyalty. The practitioners and regulators can improve their performance and develop the Islamic ﬁnancial industry by considering the result above.

MEKANISME CORPORATE GOVERNANCE DAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERBANKAN SYARIAH DI INDONESIA DAN MALAYSIA Peni Nugraheni; Rahma Dwi Yuliani
IQTISHADIA Vol 10, No 1 (2017): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v10i1.2501

The high growth of the Islamic financial institution raises the qustion of the extent of their social responsibility towards the environment. Especially Islamic values attached to these institutions provide the demand to further contribute to the life of the community. This study aims at analyzing the influence of corporate governance mechanism toward Islamic Social Reporting (ISR) Disclosure in Islamic banking in Indonesia and Malaysia. These two countries have Muslim majority population and the high growth of Islamic financial institutions development. ISR disclosure is important to perform the accountability of Islamic bank to the accordance of Islamic principles and the environment. The paper uses corporate governance mechanism as factor to evaluate its influence toward ISR disclosure. The population in this study is all Islamic banks in Indonesia and Malaysia, which publish the annual report from 2012 to 2014. The research sample includes 33 data from 11 Islamic banks in Indonesia and 39 data from 13 Islamic banks in Malaysia. The technique that used in this study is panel regression with random effect model. Based on the analysis, the research finds that only the number of member and meeting of nomination and remuneration committee affecst positively toward ISR disclosure, while the dual position and number of meeting of sharia supervisory board, the institutional and foreign ownership do not have influence toward ISR disclosure.Perkembangan lembaga keuangan syariah memunculkan pertanyaan sejauh mana tanggung jawab social mereka terhadap lingkungan. Nilai-nilai Islam yang melekat padalembaga ini memberikan tuntutan sejauh mana kontribusi mereka pada masyarakat. Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme corporate governance terhadap pengungkapan Islamic social reporting (ISR) dalam perbankan Islam di Indonesia dan Malaysia. Kedua negara ini memiliki penduduk mayoritas Muslim dan pertumbuhan lembaga keuangan Islam yang cukup pesat. Pengungkapan ISR merupakan hal yang penting untuk menilai akuntabilitas bank syariah terhadap kesesuaiannya dengan syariah dan terhadap lingkungan. Populasi dalam penelitian ini adalah bank umum syariah di Indonesia dan Malaysia yang memenuhi kriteria menerbitkan laporan tahunan dari 2012 hingga 2014. Sampel penelitian meliputi 33 data dari 11 bank syariah di Indonesia dan 39 data dari 13 bank syariah di Malaysia. Teknik analisis yang dipergunakan dalam penelitian ini ialah menggunakan regresi panel dengan efek acak. Berdasarkan hasil pengujian, penelitian ini menemukan bahwa hanya jumlah anggota dan jumlah rapat komite remunerasi dan nominasi yang berpengaruh positif terhadap pengungkapan ISR, sementara rangkap jabatan dan jumlah anggota DPS, kepemilikan institusional dan asing tidak berpengaruh terhadap pengungkapan ISR.

BMT, Peluang dan Tantangannya Peni Nugraheni
Jurnal Aplikasi Bisnis Volume 7 Nomor 10, Januari 2007
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol7.iss10.art8

Baitul Maal wat Tamwill (BMT) is syariah micro financing organization that has developed becoming more than 3000 units since it is declared in 1994. BMT have large contribution to develop economic condition by giving loan to mikro enterprise. BMT has some strengthness if compared with other financing organizations, but there are also many weaknesses that must be solved. This article try to describe the prospect of BMT by using SWOT analysis and give some solution alternatif to support the future of BMT.

KEBUTUHAN DAN TANTANGAN AUDIT SYARIAH DAN AUDITOR SYARIAH Peni Nugraheni
Jurnal Ekonomi & Keuangan Islam Volume 2 No. 1, Januari 2012
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol2.iss1.art7

Audited financial statement is the ways to make sure that information available on that report can be used to make decision, because there is an opinion of independent person (auditor) whether it presents a true and fair view of the company or not. Islamic bank established Shariah Supervisory Board (SSB) that one of its functions is to issue report about the compliance of Islamic bank in all activities with Islamic principles. This report is published with the external auditorâ€™s annual report. Islamic bank is common to hire conventional auditor to audit its financial statements. However, because of the unique characteristics of Islamic bank, the using conventional auditor raises an issue whether it is adequate to audit and report on the accounts of an Islamic organization. By understanding the Islamic value, characteristics, activities, operation and normative content of Islamic banking report, this paper argues that conventional auditors is not adequate in both his knowledge and code of ethics, and therefore, the need for shariah audit become important for this institution. Shariah audit program, shariah audit qualification and education and independence of shariah auditor are the challenges to create qualified shariah auditors.

Board of commissioners and corporate governance disclosure in Sharia-compliant companies in Indonesia Peni Nugraheni; Syed Musa Alhabshi; Romzie Rosman
Jurnal Akuntansi & Auditing Indonesia Vol 26, No 1 (2022)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol26.iss1.art4

Corporate governance (CG) aims to protect the interests of stakeholders by ensuring that the company is managed properly. This study aims to examine the relationship between board of commissioners (BOC) characteristics and CG disclosure. BOC characteristics consist of board size, board independence, board meeting, educational background, and cross membership. The sample of this study was sharia compliant companies listed in Indonesia’s sharia securities list registered in the year of 2017-2020. The data were analyzed using panel data regression. This study analysis 160 data from 40 companies. The results show that the level of CG disclosure is high reaching 88.89%. It may give a positive value that the companies may already have the awareness to provide adequate disclosure regarding the implementation of CG principles. The results also show that the board independence has positive effect on the CG disclosure. The finding may have impact on the regulator and users to encourage more roles of BOC in CG disclosure.

The Impact of Ownership Structure on CSR Disclosure: Evidence from Indonesia Peni Nugraheni; Arum Indrasari; Noradiva Hamzah
Journal of Accounting and Investment Vol 23, No 2: May 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: When stakeholders want to invest in a company, CSR is one of the concerns. Thus, this study aims to examine the effect of ownership structure on corporate social responsibility disclosure in Indonesian companies. The ownership structure in this study consisted of managerial ownership, institutional ownership, public ownership, and foreign ownership.Design/Methodology/Approach: The samples in this study were companies listed on the Indonesian stock exchange from 2017 to 2019 that belonged to the sensitive industry category. The ownership structure comprised managerial ownership, institutional ownership, public ownership, and foreign ownership. CSR disclosure was measured using the Global Reporting Initiative (GRI). The data were then analyzed using panel data regression.Research findings: The results showed that institutional ownership positively affected CSR disclosure, while managerial, foreign, and public ownership did not affect CSR disclosure. Theoretical contribution/Originality: The company’s organs, including ownership structure, are expected to encourage companies to be more active in conducting CSR and disclosing it in company reports. However, while many ownership structures do not affect CSR, stakeholders and regulators need to encourage other instruments that can be used to increase CSR disclosure.

ANALISIS PENGUNGKAPAN INTERNET FINANCIAL REPORTING PERUSAHAAN ASURANSI-PERBANKAN SYARIAH DI INDONESIA-MALAYSIA Ilham Maulana Saud; Bustanul Ashar; Peni Nugraheni
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 1 (2019): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to find empirical evidence related to the influence of leverage, auditor reputation, efficiency, growth, internationalization and board of commissioner's level of Internet Financial Reporting. The population in this study are all sharia-based companies in Indonesia and Malaysia. Sampling using purposive sampling method and obtained sample of 66 company data in Indonesia and 73 company data in Malaysia. Data analyzed in this research is processed from annual report and company financial statements and analysis techniques used in this research is multiple regression analysis using SPSS version 24. The results of this study indicate that in Indonesia, the reputation of auditors and internationalization has a positive and significant impact on Internet Financial Reporting while leverage, efficiency, growth and education level of board of commissioners have no significant effect on internet financial reporting. In Malaysia the reputation of auditors, growth and internationalization have a positive and significant impact on internet financial reporting while leverage, efficiency and education level of board of commissioner have no significant effect to internet financial reporting.

TINGKAT PERMINTAAN SUKUK RITEL: ANALISIS FAKTOR INTERNAL DAN EKSTERNAL Rifqi Muhammad; Eka Natha Permana; Peni Nugraheni
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 2 (2019): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Sukuk is one of the investment instruments that attract Muslim investors who want to invest in accordance with sharia principles. The demand for sukuk is relatively high every time a sukuk is issued. The study aims to examine the factors influencing the demand of retail sukuk issued by government. Independent variables consist of sukuk price, BI rate, inflation rate and rate of return of Mudharaba investment accounts. Retail sukuk SR-005 is choosen as dependent variable because of the highest average investment per investor during ten years of retail sukuk issuance. The data is taken from February 2013 to February 2016 and analysed using panel data regression. The results indicate that BI rate has negative influence on the demand of retail sukuk SR-005 while sukuk price, inflation rate and rate of return of mudharaba investment accounts do not influence the demand of retail sukuk SR-005. This study is expected to contribute to the scientific development of Islamic finance, especially the study of sukuk.

DETERMINANTS OF BUSINESS ETHICS DISCLOSURE IN INDONESIAN COMPANIES Peni Nugraheni; Fidiah Nur Hastuti
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 1 (2022): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Etika bisnis dalam perusahaan diperlukan sebagai pedoman bagi perusahaan dalam menjalankan kegiatan operasionalnya. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi pengungkapan etika bisnis pada perusahaan yang bersaham syariah di Indonesia. Variabel independen terdiri dari ukuran dewan direksi, keragaman gender, kepemilikan institusional, kepemilikan manajerial, profitabilitas dan ukuran perusahaan. Dengan menggunakan content analysis, penelitian ini menguji 160 data dari perusahaan yang terdaftar dalam Daftar Efek Syariah (DES). Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan ukuran perusahaan berpengaruh positif sedangkan sisanya tidak berpengaruh terhadap pengungkapan etika bisnis. Etika bisnis pada perusahaan syariah akan memperkuat identitas perusahaan yang selalu mengedepankan etika dalam aktivitas bisnisnya. Business ethics in the company is needed as a guide for the company to carry out its operational activities. This study aims to analyze the factors the influence the disclosure of business ethics in Indonesian sharia compliant companies (SCC). The independent variables consist of board size, gender diversity, institutional ownership, managerial ownership, profitability and company size. Using content analysis, the study examines 160 data from companies listed in the Sharia Securities List (SSL). The results show that managerial ownership and company size have a positive effect while the rest have no effect on the disclosure of business ethics. Business ethics in sharia compliant companies will strengthen the identity of companies that always prioritize ethics in their business activities.

Co-Authors Arifah, Imtinani Arifah, Imtinani Arum Indrasari, Arum Aziz, Nor Izzati Mohd Bustanul Ashar Candra Dewi Nasiroh Deasy Permatasari Eka Natha Permana Fadila, Nisa Rahma Fidiah Nur Hastuti Ilham Maulana Saud Ilham Maulana Saud Iman Teguh Lia Fauziah Mohammed, Nor Farizal Muhammad Eko, Rahardianto Noradiva Hamzah Noradiva Hamzah Rahma Dwi Yuliani Rahmawati, Refka Aina Rifqi Muhammad Ristina Wijayanti Ristina Wijayanti Rizka Alwathan Romzie Rosman Ruhanita Maelah Sri Tasminatun Subekti, Titin Syed Musa Alhabshi Whinda Febrianti Iskandar Alam, Whinda Febrianti Iskandar

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