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KONSTRUKSI LAPORAN KEUANGAN PONDOK PESANTREN (STUDI PADA PONDOK PESANTREN AL-WASHOYA JOMBANG) Istutik; Isnaini Putri Rahmawati; Hedher Tuakia
Jurnal Manajemen Dirgantara Vol 16 No 1 (2023): Jurnal Manajemen Dirgantara, Juli 2023
Publisher : Sekolah Tinggi Teknologi Kedirgantaraan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56521/manajemen-dirgantara.v16i1.920

Abstract

Pondok Pesantren is an Islamic Boarding School as a non-profit organization in the field of education carries out its activities with resources from the community. Transparency of financial reports is the main thing in accountability to stakeholders, especially external parties. Financial reports are prepared and presented in such a way that they are understandable and relevant to the needs of users of financial statements in making decisions. This case study research at the Al-Washoya Islamic Boarding School, Jombang resulted in the construction of its financial statements based on ISAK 35 and Islamic Boarding School Accounting Guidelines. The implementation of ISAK 35 and the Islamic Boarding School Financial Accounting Guidelines is carried out so that the presentation of the Al-Washoya Jombang Islamic Boarding School report as a non-profit concern organization pays attention to the requirements for presenting financial statements, the structure of financial reports and the minimum requirements for the contents of financial reports.
PENTINGNYA WADAH DAN SARANA PEMASARAN PRODUK GUNA PENINGKATAN EKSISTENSI UMKM Bunyamin; Siti Munfaqiroh; Darti Djuharni; Enggar Nursasi; Tutik Arniati; Istutik; Syerly Hesti Erawati; Muniroh; Tachjuddin; M. Soedarman
Jurnal Pengabdian kepada Masyarakat Vol. 9 No. 1 (2022): JURNAL PENGABDIAN KEPADA MASYARAKAT 2022
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabdimas.v9i1.176

Abstract

The purpose of Community Service activities carried out by STIE Malangkucecwara lecturers is to help MSMEs so that their products are better known by the public. During a pandemic like this, it is very important to help MSMEs in developing and marketing their products. All sectors feel the sluggish economic activity. For this reason, the support of the government and academia is very much needed by MSMEs in maintaining and improving their business. By facilitating SMEs in product exhibitions at the MSME Expo, it is hoped that MSMEs will be even more motivated in improving the quality of their products. With this Expo activity, MSME products in Blimbing Subdistrict, Malang City, which consist of sambal pecel, pastries, jamu turmeric tamarind, brownies, sweet salad spices and dolls have the opportunity to market their products. So that MSME products can be better known to the wider community. In this activity, MSMEs also distribute brochures and business cards to add promotional tools, so that with the end of the Expo, product marketing will continue.
Pengaruh Pengetahuan Perpajakan, Sanksi Pajak, dan Persepsi Keadilan Terhadap Kepatuhan Wajib Pajak UMKM di Kota Malang Istutik, Istutik; N Y, Amelia Aurel; Tuakia, Hedher
Assyarikah: Journal of Islamic Economic Business Vol 5, No 2 (2024): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v5i2.1893

Abstract

The large number of MSMEs, 66 million in Indonesia and 21 thousand in Malang City and the failure to achieve the tax revenue target are very interesting things to study and analyze the influence of tax knowledge, tax sanctions, and perceptions of justice on taxpayer compliance of MSMEs in Malang City. The number of samples used was 98 respondents of MSMEs in Malang City using a random technique based on area. Data collection through questionnaires, and multiple linear regression analysis was used using SPSS version 21.0 for Windows. The results of the study showed that the variables of taxation, tax sanctions, and perceptions of justice partially influenced taxpayer compliance of MSMEs. The coefficient of determination (Adjusted R square) value of 0.417 indicates that the variables of tax knowledge, tax sanctions, and perceptions of justice were able to contribute to the taxpayer compliance variable by 41.7%. Socialization of laws and regulations on taxes needs to be continuously carried out by local governments. Tax sanctions followed by perceptions of justice felt by taxpayers can help improve taxpayer compliance.
Financing Risk Management Based on Profit Sharing Sharia Rural Bank (Sudy on BPRS HIK Parahyangan) Istutik, Istutik; Tuakia, Hedher
Assyarikah: Journal of Islamic Economic Business Vol 5, No 1 (2024): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v5i1.1648

Abstract

The banking industry in its operations is full of risks that can disrupt the survival of banks, including Sharia Rural Bank (BPRS). The characteristics of BPRS products and services require identification, measurement, monitoring and risk control functions that are in accordance with sharia banking business activities. The composition of profit sharing based financing at BPRS is only 14%, the level of profitability with ROA and ROE starting in 2014 has decreased. On the other hand, the non-performing financing (NPF) ratio continues to increase. Meanwhile, the opportunity to increase profit sharing-based financing is very high because the number of MSMEs is very large.The number of BPRS in Indonesia until 2023 is 173, of which there are 80 BPRS in the island of Java. Secondary data collection is carried out through annual reports. BPRS HIK Parahyangan was chosen as the research object. Analysis of the implementation of risk management follows the stages of the risk management process. BPRS HIK Parahyangan's understanding of risk management and its implementation.The research results show the fact that in the year period studied, namely 2020-2022, BPRS HIK Parahyangan has implemented risk management and risk mitigation well. The risk management process is understood and implemented by BPRS HIK Parahyangan, always applying the principle of prudence in providing financing and focusing on clients who have a proven track record. So that BPRS HIK Parahyangan can maintain healthy financing quality with a controlled problem financing ratio.
FINANCIAL INCLUSION, POPULATION QUALITY LEVEL, POVERTY, AND UNEMPLOYMENT ON ECONOMIC GROWTH Aryani, Dwi; Masruki, Rosnia; Bunyamin, Bunyamin; Rorimpandey, Thalia; Istutik, Istutik
TRIKONOMIKA Vol 23 No 1 (2024): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/trikonomika.v23i1.10840

Abstract

The purpose of this research are to analyse the effect of financial inclusion and population quality level on economic growth with poverty and unemployment as intervening variables. The research method used in this study is a quantitative descriptive analysis approach. The independent variables are financial inclusion, population quality level, poverty, unemployment, and the dependent variable is economic growth. The total data employed is 1020 which was taken from the Central Agency of Statistic (BPS) and the Financial Service Authority (OJK) in year 2016-2021. The data analysis method used is Partial Least Square with Structural Equation Modelling and bootstrapping method. The results showed that financial inclusion does not have an effect on economic growth, poverty and unemployment. Poverty and unemployment cannot mediate the correlation between financial inclusion and level of population quality on economic growth. Unemployment has a positive effect on poverty.A slower economic growth and poverty in Indonesia are still a crucial problem that must be solved, therefore this study gives essential implications to provide data for policymakers such as the OJK that has important role on encouraging financial inclusion and economic growth; as well as BPS in reducing poverty and unemployment; and to enrich literature and theory.
The Influence of Transparency and Accountability on Muzakki's Trust in Baznas Malang Istutik, Istutik; Wachid, Nahdliah Mafaza; Tuakia, Hedher
Assyarikah: Journal of Islamic Economic Business Vol 6, No 1 (2025): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v6i1.2021

Abstract

This study aims to analyze the effect of transparency and accountability on the trust of muzakki in distributing zakat through BAZNAS Malang City. The type of research used is quantitative, with primarydata collection through distributing questionnaires. The study population consisted of muzakki who distributed their zakat to BAZNAS Malang City during 2022, with a total of 214 people. Determination of the number of samples using the Slovin formula, obtained a sample of 68 respondents. Data analysis was carried out using multiple linear regressions to test the effect of transparency and accountability variables on muzakki trust. The results showed that transparency and accountability had a positive and significant effect on muzakki trust in distributing zakat through BAZNAS Malang City. The Adjusted R-square value obtained was 0.713 indicating that 71.3% of the variation in muzakki trust can be explained by the transparency and accountability variables. This finding emphasizes the importance of BAZNAS Malang City to continue to maintain and improve the level of transparency and accountability in zakat management, as an effort to increase muzakki trust. Thus, it is hoped that the amount of zakat distribution from muzakki will increase, which in turn can have a positive impact on people in need, especially mustahiq.