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All Journal EKONOBIS (JURNAL EKONOMI DAN BISNIS) Journal of Auditing, Finance, and Forensic Accounting JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi Jurnal Akuntansi Aktual Elastisitas Jurnal Ekonomi Pembangunan
Titiek Herwanti
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Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Perkembangan Realisasi Pendapatan Pemerintah Provinsi Nusa Tenggara Barat Titiek Herwanti; Muhammad Irwan; Putu Santika
Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2019): Ekonobis: Jurnal Ekonomi dan Bisnis, September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ekonobis.v5i2.47

Abstract

Penelitian ini bertujuan untuk mendeskripsikan Perkembangan Pendapatan Daerah, Realisasi Pendapatan Daerah, dan Kontribusi Dari Komponen Pendapatan Daerah Terhadap Total Pendapatan Daerah Provinsi Nusa Tenggara Barat tahun 2008 – 2017. Metode Penelitian yang dipergunakan adalah metode deskriptif. Data yang dipergunakan data sekunder dan alat analisisnya adalah analisis varians, analisis ratio keuangan dan analisis pertumbuhan. Hasil penelitian menunjukkan bahwa Komponen Pendapatan Transfer berkontribusi tertinggi terhadap pembentukan pendapatan daerah, persentase terbesar berasal dari Dana Alokasi Umum (DAU) dan Dana Alokasi Khusus (DAK). Tingkat realisasi pendapatan rata – rata mencapai 96,47 persen. Tingkat realisasi terbesar berasal dari komponen Pendapatan Transfer Pemerintah Pusat. Struktur pendapatan daerah provinsi Nusa Tenggara barat masih lebih banyak berasal dari transfer pemerintah pusat. Kinerja keuangan pemerintah daerah provinsi Nusa Tenggara Barat dilihat dari Derajat desentralisasi masih relatif rendah. Ratio ketergantungan tergolong tinggi kepada pemerintah pusat. Ratio kemandirian relatif baik, meski belum maksimal. Ratio efektifitas rata – rata mencapai 95,94 persen, yang mengindikasikan tergolong cukup efektif pemerintah daerah untuk memobilisasi dana yang berasal dari Pendapatan Asli Daerah (PAD). Kontribusi pendapatan daerah terhadap total penerimaan daerah provinsi Nusa Tenggara Barat sebesar 96,12 persen.
Peran Bank Syariah dalam Mengimplementasikan Inklusi Keuangan Syariah di Kecamatan Sakra Timur Kabupten Lombok Timur NTB Imam Hidayatullah; M Irwan; Titiek Herwanti
JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi Vol 18 No 1 (2019): Maret 2019
Publisher : LP2M STAI Miftahul 'Ula (STAIM) Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.653 KB) | DOI: 10.29138/lentera.v18i1.100

Abstract

This study aims to study how the role of Islamic Banks in implementing Financial Inclusion in Sakra Timur District, East Lombok Regency, West Nusa Tenggara Province. This study uses descriptive qualitative with a predetermined sample (Purposive) then Snowball is done to the next sample. The results of this study are Islamic Banks have an important role in increasing the inclusion (access level) of Islamic finance for the surrounding community which is discussed by the community that uses Islamic Bank Institutions of 84.62%, while those using 15.38%. The banks used are BTPN Syariah, NTB Syariah Bank, Bank Rakyat Indonesia Syariah (BRI Syariah). The level of Islamic Financial Inclusion which is enhanced by the role of the government in making policies, such as that carried out by the NTB Provincial Government that converted NTB Bank to NTB Syariah Bank, this policy increases the level of users of Islamic Financial Institutions increasing.
Peran Perempuan dalam Mewujudkan Ketahanan Ekonomi Keluarga Islami (Studi Kasus pada Pedagang di Kecamatan Kayangan Kabupaten Lombok Utara) Dedi Suprianto; Titiek Herwanti; Muhammad Irwan
JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi Vol 18 No 1 (2019): Maret 2019
Publisher : LP2M STAI Miftahul 'Ula (STAIM) Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (832.116 KB) | DOI: 10.29138/lentera.v18i1.118

Abstract

This research was aimed to investigate the reason why women worked as traders, analyze the prosperity of women’s work and their family were observed by Islam perspective, and examine how Islam’s view about women who worked specifically at traders in Kayangan district North Lombok. The study used descriptive qualitative method. To collect the data, the researcher used observation, interview, and documentation. Reduction technique, data display, and drawing conclusion were used to analyze the data. The data validation were observation, diligence improvement, and triangulation. The result of the study were (1). Economic factor, because husband doesn't have constant occupation and income of her husband is low. Psychology factor, is preference each people certain want to help their fellow. Education factor which low, health, self-motivation is propulsion that come from informan theirself to join look for basic necessities of life and environment is wish to be like neighbor and can possess or buy goods like which neighbor has were the reasons why women work at traders in Kayangan district , (2). Based on the informers, their living were better and helpful rather than before, their life after they worked is better than before and their husband is helpful. Syariah maqashid have changed their prayer, soul, mind, property and off spring (3). There was different Islamic perspective on women as workers that the Islamic law permitted the women as workers. Keywords: women’s worker, traders, Economic Resilience, maqashid syari’ah.
PENGARUH KUALITAS SUMBER DAYA MANUSIA,PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN INTERN AKUNTANSI,DAN PENGAWASAN KEUANGAN DAERAHTERHADAP KEANDALAN LAPORAN KEUANGAN DAERAH PADA SKPD PEMERINTAH KABUPATEN LOMBOK TIMUR Muhammad Azlan; Titiek Herwanti; Endar Pituringsih
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (112.213 KB)

Abstract

This studyaimed to analyze the influence of the quality of human resources, utilization ofinformation technology, accounting internal control, and financial over sight of there liability oftheregion’s financial statement presentation area onthe SKPD East Lombok regency government. Datais collected using a question naire. Analysis to olusedis multiple linear regression with SPSS 16. Thepopulation in this study is SKPD locatedin East Lombok to taling 30 SKPD and each SKPD representedby three members, namely the secretary/head of division, head of the division of finance, and treasurerasrespondents. The results showed that the variable quality of human resources, information technologyutilization, internal control accounting and financial control regions positive effect on there liability offinancial statement presentation SKPD East Lombok regency government. Implications of the study theoretically usability stand point of  financial reporting quality information, this research may provide insight into the decision use fulness so as to provide an explanatory theory on the concept of  thinkingabout the importance of the quality of the resulting financial statements are implicated in increasing thefinancial accountability of the government. Such understandingis required so that the data presentedin the financial statements to be useful and used as best as possiblef or the user stomaking the rightdecision.Keywords:human resource qualities, information technology utilization, the controlling intern accountancy,local financial monitoring, reliability
PENGARUH KARAKTERISTIK PEMDA DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMDA KABUPATEN DI PULAU SUMBA Samuel Christian Ara; Titiek Herwanti; Endar Pituringsih
JAFFA Vol 4, No 1 (2016): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i1.1878

Abstract

This research is aimed at examining and analyzing the effect of the characteristics of the local government and BPK audit findings on the performance of local governments on the island of Sumba. Local government performance is measured by a score results of Evaluasi Kinerja Penyelenggaraan Pemerintahan Daerah (EKPPD).This research was classified as associative research. The samples used were all local governments on the island of Sumba, Sumba Timur, Sumba Tengah, Sumba Barat and Sumba Barat Daya during the period of 2009-2014. The Analysis employed multiple linear regresion.The research showed that the variable characteristics of the local government who described the wealth level of local government, the level of dependence on central government, capital expenditures and audit findings on the performance of local governments on the island of Sumba.The implications of this research theoretically contribute in the field of public sector accounting, particularly at the local government in governance. Practically provide information and advice to the local government in terms of financial management. In this research provide information policy as a basis for consideration in making policy as an effort to improve the performance of local governments on the island of Sumba.
Analisis Penerimaan Dan Penyaluran Keuangan Dana Zakat Infaq Dan Shadaqah Melalui Badan Amil Zakat Nasional (Baznas) Kota Mataram Muhammad Irwan; Titiek Herwanti; Muaidy Yasin
Elastisitas - Jurnal Ekonomi Pembangunan Vol 1 No 1 (2019)
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/e-jep.v1i1.6

Abstract

Penelitian ini bertujuan untuk mendeskripsikan Tingkat Realisasi  Pengumpulan dan Penyaluran dana, Perkembangan dana dihimpun dan disalurkan, dan  Sistem pengumpulan dan penyaluran  dana Zakat, Infaq dan Shadaqah (ZIS)  yang dilakukan oleh Badan Amil Zakat Nasional (BAZNAS)  Kota Mataram. Metode Penelitian yang dipergunakan adalah metode deskriptif, data yang dipergunakan data sekunder dan alat analisisnya adalah analisis pertumbuhan.Hasil penelitian menunjukkan bahwa  Badan Amil Zakat Nasional (BAZNAS) Kota Mataram berfungsi sebagai lembaga yang mengelola dana Zakat, Infaq dan Shadaqah (ZIS) dengan bertindak sebagai amil yang menerima dan menyalurkan dana tersebut kepada pihak yang berhak menerimanya.    Wujud dari Pengelolaan  Dana Zakat, disusun dalam bentuk Laporan Keuangan yang dibuat setiap tahun dibawah pengawasan dari  Akuntan Publik. Sumber dana zakat yang dihimpun berasal dari pegawai SKPD se Kota Mataram, muzakki perorangan dan Badan Usaha.  Realisasi zakat yang dapat dihimpun masih lebih rendah dari potensi yang ada. Dana ZIS yang disalurkan terus mengalami peningkatan, Dana telah disalurkan kepada  golongan yang berhak menerimanya melalui program  Ekonomi, Pendidikan, Dakwah, Kesehatan dan sosial kemanusiaan. Bentuk pengeluaran yang dilakukan oleh BAZNAS Kota Mataram adalah Pengeluaran/Penyaluran ZIS, Penggunaan  Dana Pengelola,  Penggunaan Bagi Hasil /Jasa Bank.  Sistem Pengelolaan Zakat oleh BAZNAS Kota Mataram telah mengikuti petunjuk yanfg diatur dalam UU Zakat No 23 Tahun 2011 dengan melakukan konvigurasi sesuai dengan kondisi yang terjadi di masing – masing daerah.  Pertanggungjawaban pengelolaan keuangan dalam bentuk laporan keuangan pada tahun 2017 mendapat prestasi wajar dari lembaga akuntan publik.Kata Kunci : Penerimaan Zakat, Penyaluran Zakat, Infaq dan Shadaqah
Co-Authors Dedi Suprianto Endar Pituringsih Imam Hidayatullah M Irwan Muaidy Yasin Muhammad Azlan Muhammad Irwan Muhammad Irwan Putu Santika Samuel Christian Ara