Claim Missing Document
Check
Articles

Found 8 Documents
Search

Highlighting Earnings Management from Islam Perspective Rediyanto Putra; Inneke Putri Widyani
Journal of Accounting and Investment Vol 20, No 3: September 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (743.852 KB) | DOI: 10.18196/jai.2003127

Abstract

This study aims to assess the behaviour of earnings management from an Islamic perspective. The form of this research is descriptive qualitative research using Islamic paradigm to make ethical judgments of earnings management actions. The analytical method used in this study is divided into two, namely descriptive and content analysis. This study concludes that basically the existing earnings management in conventional accounting is not in accordance with Islamic values. Earnings management is an act of dhazalim, contrary to the value of honesty (siddiq), contrary to itsar value, and contrary to kosher (halal thayyiban). This study also concluded that managers can create good performance with expected profit pattern based on professionalism value in accordance with Islamic shariah (akhlakul karimah) in order to be in accordance with Islamic sharia principles.
Contribution of Self-Concept and Learning Independence to the Resilience of Students in Open University Barokah Widuroyekti; Inneke Putri Widyani; Jahju Hartanti; Lindsay N Bergsma
IJORER : International Journal of Recent Educational Research Vol. 4 No. 2 (2023): March
Publisher : Faculty of Teacher Training and Education Muhammadiyah University of Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46245/ijorer.v4i2.335

Abstract

Objective: This study aims to examine cross-sectionally the correlation between self-concept and self-reliance to the resilience ability of the Distance Learning Program Unit-Open University students. Method: The method used is correlational with the quantitative approach with its measurement instrument using a questionnaire. The data analysis used is correlation analysis with parametric statistics. Results: The results of this study show that the three variables have a significant positive correlation. The categories of self-concept and self-reliance of students are in the high category, while their resilience ability is in the medium category. Novelty: Researchers hope this research will continue, so the following suggestion for the following researchers is to develop an approach in guidance and counseling to improve self-reliance and student resilience in remote lectures.
ENHANCING ISLAMIC SOCIAL REPORTING: THE INTERPLAY OF PROFITABILITY AND SHARIA SUPERVISORY BOARD EFFECTIVENESS Afroh, Ibna Kamilia Fiel; Hafidzi, Achmad Hasan; Yuliarti, Norita Citra; Rachmawati, Lia; Widyani, Inneke Putri; Wijayantini, Bayu
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 13, No 1 (2025): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v1i1.29381

Abstract

This study aims to explore the interrelationship between profitability and the effectiveness of Sharia Supervisory Board (SSB) size in enhancing Islamic Social Reporting (ISR). The research focuses on companies listed on the Sharia Stock Index. Employing Path Analysis and the Robust Sobel Test for data analysis, the study reveals that the size of the Sharia Supervisory Board significantly impacts both ISR and profitability. Additionally, profitability plays a crucial role in influencing ISR, with the size of the SSB indirectly affecting ISR through its mediation of profitability. The findings offer valuable insights for managers of Sharia-compliant firms, highlighting key variables that influence corporate social responsibility (CSR) initiatives within these organizations. Consequently, Sharia companies can better determine the critical components for reporting. The study points out the importance for company management to devise strategies that not only focus on enhancing profitability but also ensure that such profitability is leveraged to support CSR activities. This approach fosters a synergistic relationship between financial performance and social responsibility, promoting sustainable business practices aligned with Sharia principles.
Website Duwetku: Sebagai Upaya Akuntabilitas Dana Pendidikan pada LP Maarif RA Kabupaten Jember Widyani , Inneke Putri; Luluk, Hadiqotul; Widuroyekti, Barokah
Jurnal Ekonomi dan Bisnis Islam (JEBI) Vol. 5 No. 2 (2025): September
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAMMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56013/jebi.v5i2.4690

Abstract

Pengelolaan dana pendidikan yang transparan dan akuntabel merupakan aspek penting dalam meningkatkan kepercayaan publik terhadap lembaga pendidikan. Namun, di banyak satuan pendidikan, sistem pelaporan keuangan masih dilakukan secara manual sehingga berpotensi menimbulkan keterlambatan, ketidakakuratan, serta kurangnya akses informasi bagi pihak terkait. Penelitian ini bertujuan untuk mengembangkan Website Duwetku sebagai media akuntabilitas dana pendidikan pada LP Maarif RA Kabupaten Jember. Metode penelitian yang digunakan adalah Penelitian dan Pengembangan (R&D) dilakukan menggunakan model pengembangan ADDIE (Analisa, Desain, Pengembangan, Implementasi, dan Evaluasi). Hasil pengembangan menunjukkan bahwa Website Duwetku mampu memfasilitasi proses pencatatan, pelaporan, dan publikasi keuangan secara digital, sehingga meningkatkan transparansi dan mempermudah akses informasi bagi pengelola sekolah, orang tua, maupun pengawas lembaga. Implementasi website ini juga berdampak pada peningkatan efisiensi administrasi keuangan serta mendorong budaya akuntabilitas di lingkungan pendidikan. Dengan demikian, Website Duwetku dapat menjadi solusi inovatif untuk mewujudkan tata kelola dana pendidikan yang lebih transparan, akuntabel, dan berkelanjutan.  
PELATIHAN SEKS EDUCATION MELALUI CERITA BONEKA SEBAGAI UPAYA PENCEGAHAN KEKERASAN SEKSUAL ANAK USIA DINI PADA IGTK MA’ARIF JEMBER Luluk, Hadiqotul; Widuroyekti, Barokah; Putri Widyani, Inneke; Kinanthy Karamoy, Yurike; Nur Budiono, Arifin
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 7 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i7.2778-2783

Abstract

Tujuan dari pelaksanaan pengabdian adalah memberikan pemahaman mendalam dan melatih keterampailan IGTK Ma’arif Jember dalam meningkatkan kemampuan menggunakan metode cerita boneka sebagai upaya untuk mencegah kekerasan seksual di sekolah. Metode Pengabdian dilaksanakan melalui tiga tahapan yaitu survey, pelaksanaan dan evaluasi. Melalui pelatihan seks education dengan menggunakan metode cerita boneka, diharapkan terjadi peningkatan yang signifikan pada kemampuan IGTK Ma’arif Jember ketika memberikan materi seks education pada siswa di sekolahnya masing-masing. Pelatihan seks education ini tidak hanya memberikan pengetahuan konseptual, melainkan juga menekankan pada aplikasi praktis. Melalui pemberian materi pendidikan seks anak usia dini, materi metode cerita boneka dan praktik, peserta diberikan kesempatan untuk menerapkan konsep pendidkan seks anak usia dini sebagai upaya mencegah kekerasan sesksual di lingkungan sekolah. Oleh karena itu, pelatihan seks education dapat meningkatkan pemahaman IGTK Ma’arif Jember tentang pentingnya pendidikan seks sejak dini, memiliki kemampuan teknik bercerita dengan boneka untuk menyampaikan pesan konsep seksualitas prasekolah yang sesuai, IGTK Ma’arif Jember dapat menerapkan metode cerita boneka di sekolahnya masing-masing.
Integrating Procedural Justice and Budget Participation in Islamic Public Governance: Implications for Sharia-Based Managerial Performance Rachmawati, Lia; Aspirandi, Rendy Mirwan; Widyani, Inneke Putri
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.3187

Abstract

The purpose of this study is to examine the effects of budget participation, budget procedural fairness, and organizational commitment on sharia-based managerial performance, with budgetary slack as a mediating variable. The research method employs a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) based on survey data from public sector organizations. The results show that budget participation and budget procedural fairness have a positive and significant impact on sharia-based managerial performance, while organizational commitment has no direct effect. Budget procedural fairness and organizational commitment positively affect budgetary slack, and budgetary slack positively influences managerial performance, but does not mediate the relationships among variables. The theoretical and practical implications highlight the role of goal clarity and procedural justice in enhancing sharia-based performance, supporting Goal-Setting Theory and Path-Goal Theory. From a policy perspective, the findings underscore the importance of participatory and fair budgeting systems in Islamic public governance to promote accountability and public welfare. The novelty of this study lies in integrating behavioral organizational theories with sharia-based managerial performance, contributing to the advancement of Islamic economics and global public governance literature.
Pelatihan Dan Demonstrasi Pembuatan Wayang Kain Flanel Sebagai Media Edukasi Seks Anak Usia Dini Luluk, Hadiqotul; Widuroyekti, Barokah; Widyani, Inneke Putri; Purbosari, Nita Ryan; Syafi'i, Imam
Dedication : Jurnal Pengabdian Masyarakat Vol 10 No 1 (2026)
Publisher : LPPM Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/dedication.v10i1.3042

Abstract

This community service program aimed to enhance the capacity of early childhood education (ECE) teachers and parents in delivering appropriate sex education and toilet training through the use of flannel puppet media. The partners’ primary challenges were limited understanding and the lack of suitable instructional media for young children. The program was conducted over three days at PAUD Puspa Melati, Kaliwates, Jember, involving 20 participants from ten ECE institutions. The implementation methods included participatory training and demonstrations on the creation and utilization of the media. The results indicated an improvement in participants’ understanding and skills in teaching body awareness and personal hygiene concepts in an engaging manner. The program produced 20 sets of educational flannel puppets ready for classroom use. Overall, the initiative proved effective in strengthening collaboration between teachers and parents in fostering early childhood character development.
Unveiling Budgetary Slack: How Internal Control Systems Mediate the Effects of Competence and Whistleblowing Lia Rachmawati; Diana Dwi Astuti; Muhammad Rijalus Sholihin; Inneke Putri Widyani; Norita Citra Yuliarti
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 13 No. 1 (2026)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v13i1.14480

Abstract

This study examines the effect of village apparatus competence and whistleblowing on budgetary slack, with the internal control system serving as a mediating variable. Employing a quantitative research design, the study applies the Structural Equation Modeling–Partial Least Squares approach to test both direct and indirect relationships among the variables. The sample for this study was determined using a census approach, encompassing all 226 villages in Jember Regency. Primary data were obtained through a structured questionnaire administered to a designated village official serving as a key informant, specifically those responsible for budgeting and financial management at the village level.  The results indicate that the village apparatus competence and whistleblowing positively affect the effectiveness of the internal control systems.  At the same time, both variables exert a negative effect on budgetary slack. Furthermore, the internal control systems negatively affect budgetary slack and partially mediate the relationships between village apparatus competence, whistleblowing, and budgetary slack. Theoretically, this study extends the Goal-Setting Theory by demonstrating that the alignment between budgetary objectives and actual outcomes in village governments depends on the integration of individual competence and ethical reporting mechanisms through an effective internal control system. Practically, the findings provide evidence-based insights for strengthening village financial governance through capacity building, robust internal controls, and accessible whistleblowing mechanisms.