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Pelita : Jurnal Penelitian, Terapan dan Aplikatif
Published by Baca Dulu Publisher
ISSN : -     EISSN : 30483433     DOI : https://doi.org/10.70550/pelita
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences
Pelita : Jurnal Penelitian, Terapan dan Aplikatif is a peer-reviewed journal managed and published by BacaDulu Publisher which contains the results of research and thoughts from scholars in the fields of contemporary issues on Economics, Business, Management, Accounting and Social Sciences both academics and practitioners.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 31 Documents
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Optimalisasi Manajemen Risiko Syariah: Tantangan dan Strategi Lembaga Keuangan Syariah Baihaki, Ra'sya Hilaly; Salsabila, Aura Qirani; Chania, Putri Septri; Firdayetti, Firdayetti; Nugroho, Lucky
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 3 (2024): Pelita Journal October 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i3.74

Abstract

Lembaga keuangan syariah (LKS) telah mengalami pertumbuhan pesat, namun menghadapi tantangan signifikan dalam manajemen risiko, termasuk risiko kredit, likuiditas, operasional, dan kepatuhan syariah. Penelitian berupa konseptual paper ini yang bertujuan untuk menganalisis penerapan manajemen risiko berbasis syariah di LKS dengan fokus pada dampak risiko kredit dan likuiditas terhadap kinerja, serta pengaruh pengelolaan risiko kepatuhan syariah terhadap reputasi lembaga. Pertanyaan penelitian meliputi bagaimana LKS menerapkan manajemen risiko syariah, dampak risiko kredit dan likuiditas, pengelolaan risiko kepatuhan syariah, serta tantangan pengelolaan risiko operasional. Penelitian ini menggunakan metode tinjauan pustaka dari berbagai sumber ilmiah yang relevan. Berdasarkan hasil penelitian, manajemen risiko syariah harus berlandaskan pada teori Tawhid String Relationship (TSR) dan prinsip Al-Ghorm Bil Ghurmy serta Al-Kharaj Bil Dhaman. Risiko kredit dan likuiditas sangat mempengaruhi kinerja keuangan LKS, sementara pengelolaan risiko kepatuhan syariah berdampak signifikan pada reputasi lembaga. Pengelolaan risiko operasional menghadapi tantangan tambahan terkait kompleksitas kepatuhan syariah dan penerapan teknologi. Implikasi praktis dari penelitian ini adalah memberikan panduan bagi LKS dalam mengembangkan strategi manajemen risiko yang lebih efektif. Keterbaruan penelitian ini terletak pada eksplorasi integrasi prinsip syariah dengan manajemen risiko, yang memberikan wawasan baru bagi investor dan pembuat kebijakan dalam memahami pentingnya menjaga kepercayaan publik terhadap industri keuangan syariah.
Pengaruh Kepemilikan Institusional, Struktur Aktiva dan Profitabilitas Terhadap Struktur Modal Wardani, Andini Sukma; Minanari, Minanari
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 3 (2024): Pelita Journal October 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i3.77

Abstract

This research principle aims to examine the influence of institutional ownership, asset structure and profitability on the capital structure of health sector companies listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. This research was conducted with a sample size of 20 companies. Furthermore, testing in this research use multiple regression analysis with a probability sampling method with using IBM SPSS 26. The results of this research explain that institutional ownership and asset structure have no effect on capital structure, and profitability has a negative effect on capital structure.
Diskursus Optimalisasi Pengelolaan Wakaf Tunai di Era Digital: Integrasi Good Corporate Governance dan Tawhid String Relationship di BWUT MUI DIY Ramdani, Muhammad Rifqi; Khosyarina, Qhori; Hawadinar, Putri Rafisawati; Chaniago, Nuraini; Nugroho, Lucky
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 3 (2024): Pelita Journal October 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i3.78

Abstract

Abstrak Dalam dekade terakhir, lembaga keuangan syariah mengalami pertumbuhan pesat, mencerminkan meningkatnya kepercayaan masyarakat terhadap sistem keuangan yang berbasis nilai-nilai Islam. Salah satu aspek penting dalam keuangan syariah adalah pengelolaan wakaf tunai, yang memiliki potensi besar namun masih menghadapi berbagai tantangan, terutama dalam penerapan prinsip-prinsip Good Corporate Governance (GCG). Penelitian ini bertujuan untuk menganalisis pengelolaan wakaf tunai di Badan Wakaf Uang Tunai Majelis Ulama Indonesia Daerah Istimewa Yogyakarta (BWUT MUI DIY) serta mengevaluasi penerapan prinsip GCG dalam perspektif Tawhid String Relationship (TSR). Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan data sekunder yang diperoleh dari jurnal ilmiah, laporan lembaga terkait, dan dokumen pendukung lainnya. Analisis dilakukan secara kualitatif melalui reduksi dan penyajian data dalam narasi deskriptif. Hasil penelitian menunjukkan bahwa pengelolaan wakaf tunai BWUT MUI DIY mencakup penghimpunan, pengembangan, dan pendistribusian yang sebagian besar telah sesuai dengan regulasi. Namun, terdapat kendala dalam transparansi pelaporan, akuntabilitas, dan legalitas sebagai nazhir resmi. Integrasi TSR memberikan landasan spiritual yang kuat dalam penerapan GCG, di mana prinsip tauhid, maslahah, dan keadilan membantu menjaga keseimbangan antara tujuan ekonomi dan sosial. Implikasi teoritis penelitian ini adalah memberikan kontribusi baru dalam literatur pengelolaan wakaf tunai berbasis GCG dengan perspektif TSR. Implikasi praktisnya adalah memberikan rekomendasi untuk meningkatkan transparansi, akuntabilitas, dan legalitas BWUT MUI DIY guna membangun kepercayaan publik. Temuan baru dari penelitian ini adalah bahwa integrasi TSR dalam GCG menciptakan kerangka kerja yang lebih komprehensif untuk pengelolaan wakaf tunai secara syariah.
Corporate Social Responsibility (CSR) in Sharia Accounting Perspective: Challenges and Opportunities Towards Sustainability Nugroho, Lucky; Chaniago, Nuraini; Firdayetti, Firdayetti; Pratiwi, Futri Alif; Aurelia, Fadia Nazwah
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 3 (2024): Pelita Journal October 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i3.79

Abstract

From the perspective of Sharia Accounting, Corporate Social Responsibility (CSR) offers a holistic approach that focuses on financial gain and includes the values of fairness, transparency, and social responsibility. However, the low levels of sharia-based CSR disclosure and lack of understanding of Maqasid Sharia indicate a gap between expectations and practices in the field. This study aims to analyze the application of Sharia Accounting principles in CSR measurement and reporting, identify the challenges faced, and provide strategic recommendations to improve its implementation. This study uses a descriptive qualitative method with a secondary data analysis approach, including academic literature, journal articles, and policy documents. The study's findings show that integrating CSR with Sharia Accounting requires a strong commitment from the company, especially in Maqasid Sharia-based measurement and reporting through Islamic Social Reporting (ISR). The main obstacles include limited human resources, lack of sharia CSR measurement standards, and organizational culture challenges. The results of this study confirm that the implementation of sharia-based CSR not only improves the company's reputation but also strengthens relationships with stakeholders through programs oriented to social and environmental welfare. The implications of this study provide practical guidance for Sharia companies to improve CSR transparency and accountability, as well as offer the latest in the form of developing a Maqasid Sharia-based CSR index that can measure the company's contribution holistically.
Digital Transformation in the Dynamics of Sharia Accounting Standards: Challenges and Opportunities in the Era of 4.0 and Society 5.0 Chaniago, Nuraini; Nugroho, Lucky; Firdayetti, Firdayetti; Islami, Wardah; Igorevna, Volkhonova Mariya
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 3 (2024): Pelita Journal October 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i3.80

Abstract

Digital transformation in the Industrial Revolution 4.0 and Society 5.0 era has presented opportunities and challenges in developing Sharia accounting standards. The phenomenon can be seen in the digital literacy gap, limited technological infrastructure, and the need to harmonize Sharia accounting standards with international standards such as IFRS. This research aims to analyze the dynamics of the development of Sharia accounting standards in the digital era, identify key challenges such as technological limitations and differences in interpreting Sharia principles, and uncover innovation opportunities through digitalization. A descriptive qualitative approach uses secondary data from academic journals, institutional reports, and regulatory documents. The study results show that blockchain, artificial intelligence (AI), and the Internet of Things (IoT) can improve Sharia-based finance's efficiency, transparency, and inclusion. However, its implementation requires infrastructure investment, increased digital literacy, and cross-sector collaboration. The implications of this research include strategic recommendations for regulators, practitioners, and academics to take advantage of digital technology opportunities to strengthen Islamic financial institutions' global competitiveness. The latest of this research lies in analyzing the integration of Sharia principles with modern technology, offering strategic guidance in creating relevant Sharia accounting standards in the digital era. This study provides important insights to encourage sustainability and innovation in Islamic financial management by Islamic principles.
The Influence of Locus of Control, Professional Ethics and Client Narcissism on Audit Judgement (Empirical Study on East Jakarta Public Accounting Firm) Kemalasari, Novawiguna; Putriranti, Reyfira; Putra, Yananto Mihadi; Pratiwi, Riri
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 1 (2025): Pelita Journal February 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i1.116

Abstract

Audit judgement by auditors is a crucial element in determining the fairness of the company's financial statements. The quality of audit judgement can be influenced by various factors, including technical factors such as the limited time and environment of the audit as well as non-technical factors such as the behavior and character of individual auditors. Seeing this phenomenon, special attention is needed to factors that are suspected of influencing the auditor's decision-making process, both internal auditor factors such as Locus of Control and Professional Ethics, as well as external factors from the client's side in the form of Client Narcissism. This study aims to determine the influence of these factors on the quality of audit judgment, especially for auditors at Public Accounting Firms (KAP) in the East Jakarta region. This study uses a quantitative approach with data analysis using Partial Least Square (PLS) through the SmartPLS 3.0 application. The research sample consisted of 74 auditors working at KAP East Jakarta, who were selected based on the criteria of a minimum of 1 year of experience and a minimum of S1 education. The results of the study show that Professional Ethics has a positive and significant effect on Audit Judgment, meaning that the better the application of ethics by the auditor, the better the quality of the audit judgement produced. However, Locus of Control and Client Narcissism did not show a significant influence on audit judgment. These findings suggest that auditors' self-control attitudes and client character do not significantly affect the quality of audit considerations. Based on the results of the study, Professional Ethics has a significant influence on the quality of audit judgment, while Locus of Control and Client Narcissism have no significant effect.
The Effect of Institutional Ownership, Company Size, Leverage, and Profitability on Firm Value Muharam, Daud; Nugroho, Lucky
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 2 (2025): Pelita Journal June 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i2.99

Abstract

This study aims to analyze the effect of Institutional Ownership, Company Size, Leverage, and Profitability on Firm Value. The population in this study are companies listed on the IDX (Indonesia Stock Exchange) in 2018-2022. The sample of this study amounted to 19 companies with 5 years of observation, so the total sample was 95 sample data. The sampling method was carried out by using purposive sampling method. The data analysis method used in this research is multiple linear analysis. The results of this study indicate that Company Size and Leverage have an influence on firm value in companies in the Non-Cylical Consumer Sector of the processed food and beverage sub-industry listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2022.
The Role of Progressive Tax, Tax Sanctions, Tax Amnesty, and Mobile Samsat in Increasing Vehicle Taxpayer Compliance Nuryansyah, Adha; Putra, Yananto Mihadi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 1 (2025): Pelita Journal February 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i1.139

Abstract

Motor Vehicle Tax (PKB) is a major source of Regional Original Income (PAD) that contributes significantly to supporting regional development. Bogor Regency, with its high growth rate of motorized vehicles, faces serious challenges in improving motor vehicle taxpayer compliance. To address this, the local government has implemented various policies, including progressive taxes, tax sanctions, tax amnesty programs, and mobile vehicle tax office services. This study aims to analyze the effect of progressive taxes, tax sanctions, motor vehicle tax amnesty programs, and mobile vehicle tax office services on motor vehicle taxpayer compliance in Bogor Regency. The research method used is quantitative with a multiple linear regression approach. Primary data were obtained through questionnaires distributed to motor vehicle taxpayers in Bogor Regency, while secondary data were obtained from documentation from relevant agencies. The results show that tax sanctions and mobile vehicle tax office variables have a positive and significant effect on motor vehicle taxpayer compliance. Conversely, progressive taxes and tax amnesty programs do not have a significant effect on the level of compliance. These findings indicate that the existence of strict sanctions and easy access to tax services through mobile vehicle tax office services are more effective in encouraging taxpayer compliance than the application of progressive rates or incentives in the form of fine waivers. The implication of this research is the need to strengthen public service policies that are oriented towards convenience, proximity, and legal certainty, so that taxpayer compliance can be increased sustainably and provide optimal contributions to the Regional Original Income of Bogor Regency.
The Influence of Tax Understanding, Taxpayer Awareness, and Government Trust as a Moderating Variable on Taxpayer Compliance (Empirical Study on MSMEs Registered at the Jakarta Palmerah Pratama Tax Office) Endrianto, Fauzy; Nugroho, Lucky
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 1 (2025): Pelita Journal February 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i1.149

Abstract

This study aims to examine the extent to which tax understanding, taxpayer awareness, and trust in the government affect the tax compliance of Micro, Small, and Medium Enterprises (MSMEs). The phenomenon at KPP Pratama Jakarta Palmerah indicates a discrepancy between the increase in the number of registered MSMEs which increased from 6,005 in 2020 to 7,241 in 2024, and the decrease in the number of tax reports from 1,588 to 1,469. This condition indicates that the level of MSME tax compliance remains relatively low. This study employs a quantitative approach using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method. A total of 100 MSME actors were selected through an accidental sampling technique. Data were collected using a Likert-scale questionnaire and analyzed through validity and reliability tests, R² value, goodness of fit, and hypothesis testing through bootstrapping. The results show that tax understanding, taxpayer awareness, and trust in the government have a positive and significant effect on tax compliance. However, trust in the government has not been shown to strengthen the relationship between understanding or awareness and compliance. These findings confirm that internal taxpayer factors play a dominant role in shaping compliance, while trust in the government serves as an independent supporting factor.
National Sharia Bank vs. Bank Syariah Indonesia (BSI): The Dynamics of Competition and Collaboration Soeharjoto, Soeharjoto; Agustina, Rizka
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 2 (2025): Pelita Journal June 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i2.182

Abstract

Indonesia’s Islamic banking industry is undergoing structural transformation driven by regulatory support, digitalization, and the expansion of the halal ecosystem. The dominance of Bank Syariah Indonesia (BSI) as an incumbent and the prospective establishment of Bank Syariah Nasional (BSN) reshape the competitive landscape, creating dynamics beyond direct rivalry toward co-opetition. This study examines competition and collaboration between BSI and BSN and identifies implications for inclusion. Using a descriptive qualitative approach, the research combines literature review, policy analysis, and comparative case studies. The analysis draws on co-opetition theory, the Resource-Based View, Dynamic Capabilities, the Structure–Conduct–Performance framework, and platform ecosystem theory. The findings show that BSI’s strengths lie in operational scale, synergies, and digital maturity, while BSN offers differentiation through a digital-native model and niche community focus. Collaboration via open finance, shared services, and ecosystem partnerships can expand market reach without cannibalization, provided regulatory harmonization, digital readiness, and effective risk management.

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