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All Journal Jurnal Pengabdian UntukMu NegeRI Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Jurnal Paradigma Multidispliner (JPM) Jurnal Multidisiplin Madani (MUDIMA) Jurnal Cakrawala Ilmiah CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Open Access DRIVERset Jurnalku Journal of Indonesian Economy and Business Journal of Accounting and Financial Issue
Siti Afidatul Khotijah
Universitas Tidar
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pelatihan Penyusunan Laporan Keuangan pada BUMDes Desa Balesari Kartika Pradana Suryatimur; Siti Afidatul Khotijah; Panji Kusuma Prasetyanto
Jurnal Pengabdian UntukMu NegeRI Vol 4 No 2 (2020): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v4i2.2163

Abstract

This community service program aims to provide an understanding of financial reports to BUMDes administrators. This program is implemented for BUMDes management in Balesari Village, Windusari District, Magelang Regency, Central Java Province. The service method used is training and discussion. The result of this activity is that BUMDes administrators can understand and prepare financial reports well. Previously, BUMDes management only recorded cash disbursements and income, did not classify transactions that occurred, so that the financial reports could not provide appropriate financial information. By having a basic understanding of accounting, BUMDes management can classify each transaction and record it according to the account, so that BUMDes' financial reports are tidier and can provide good information to their users.
MEMASUKI ERA REVOLUSI INDUSTRI 4.0: SUATU TINJAUAN STRATEGI AMIL ZAKAT DI INDONESIA Reza Henning Wijaya; Siti Afidatul Khotijah
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 9, No 2 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/je001.v9i2.569

Abstract

AbstrakIndonesia merupakan negara dengan penduduk muslim terbesar di dunia yang menjadikannya sebagai negara yang memiliki potensi zakat yang tinggi. Tujuan dari penelitian ini adalah memberikan strategi secara konkrit terhadap lembaga pengelola dana zakat di Indonesia dalam menghadapi revolusi industri 4.0. Metode penelitian yang digunakan ialah kualitatif dengan studi literatur. Maka amil zakat harus bersinergi satu sama lain dalam mencapai tujuan zakat yang mulia, terlebih masifnya penggunaan teknologi pada era ini dapat dijadikan peluang untuk mengoptimalkan peran dan eksistensinya. Keberadaan CPS, IoT, IoS, atau artificial intelegence diharapkan dapat membawa dampak signifikan untuk membuat suatu platform multiguna yang memudahkan akses para muzaki dan calon muzaki.Kata Kunci: Indonesia, Zakat, Strategi.AbstractIndonesia is biggest country with muslim society in the world and made it as country have high zakat potency. The purpose of this research is to gives konkrit strategy with zakat institution in Indonesia to compete in industry revolution 4.0. Research method is qualitative with literaturer review. So zakat institution must have sinergy each other to reach precious purpose, moreover with the memassive technology in this era it could be an oppotunities to optimalize and to maintain their role and existence. By using CPS, IoT, IoS, or artificial intelegence be expected would be bring significant impact to make a platform multi-function make to all of muzaki will be easier to access.Keywords: Indonesia, Zakat, Strategy.
ANALYSIS OF CLASSIFICATION OF BUSINESS TYPES AND GOVERNMENT CONTRIBUTION TO THE DEVELOPMENT OF BUSINESSES MANAGED WITH DISABILITY IN GUNUNGKIDUL DISTRICT Siti Afidatul Khotijah; Agustina Prativi Nugraheni; Endang Kartini Panggiarti
JURNAL MANAJEMEN DAN BISNIS Vol 10 No 2 (2021): JURNAL MANAJEMEN DAN BISNIS (TERBIT DESEMBER 2021)
Publisher : LPPM Press STIE Indragiri Rengat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34006/jmbi.v10i2.289

Abstract

This study aims to analyze groups of types of businesses run by people with disabilities in Gunungkidul Regency and analyze the role of the government in the development of businesses run by people with disabilities. This study uses purposive sampling where the main requirement is individuals with disabilities who have MSME businesses in Gunungkidul Regency. This research is a descriptive qualitative study. The type of data used in this study is primary data derived from interviews and observations of respondents. The results of this study indicate that the types of businesses run by people with disabilities in Gunungkidul Regency are mostly in the form of services (shaving, massage and sewing), handicrafts, printing and culinary services. The type of business carried out is in accordance with the advantages possessed by Gunungkidul Regency, namely the agricultural, industrial and service sectors. In addition, the government, represented by the Gunungkidul Regency MSME Service, has involved disabilities in the expo activities that were held, but people with disabilities expect more roles from the office for business assistance, starting from improving product quality, marketing to capital.
Analisis Penerapan PSAK 109 Tentang Pelaporan Keuangan Akuntansi Zakat, Infak/Sedekah pada BAZNAS Kabupaten Tegal Gita Lindri Astuti; Siti Afidatul Khotijah
Jurnal Multidisiplin Madani Vol. 2 No. 2 (2022): February 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.311 KB)

Abstract

This study aims to see how the application of financial reports at the National Amil Zakat Agency (BAZNAS) of Tegal Regency is in accordance with what is stated in the Statement of Financial Accounting Standards (PSAK) Number 109. The method used in this study is a qualitative descriptive method. The data used are primary data and secondary data. Data were collected by interview and documentation study. The results of this study indicate that the BAZNAS of Tegal Regency has prepared financial reports in accordance with the PSAK No. format. 109 concerning ZIS Accounting, but the indicators for the recognition and measurement of BAZNAS in Tegal Regency have not fully implemented, while the indicators for distribution, presentation and disclosure of BAZNAS in Tegal Regency are in accordance with PSAK No. 109 concerning Accounting for Zakat, Infak/Alms
Peran Financial Technology Lending sebagai Keuangan Inklusi Untuk Peningkatan Pertumbuhan Ekonomi Retnosari Retnosari; Siti Afidatul Khotijah; Endang Kartini Panggiarti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 2 (2020): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v9i2.589

Abstract

Layanan perbankan yang ada belum sepenuhnya menjangkau semua lapisan masyarakat kususnya masyarakat terluar, terdepan, dan tertinggal. Dengan adanya layanan financial technology diharapkan dapat memperbaiki hal tersebut dan diharapkan dapat meningkatkan pertumbuhan ekonomi secara umum. Penelitian ini menggunakan pendekatan kualitatif deskriptif eksploratif. Pertumbuhan financial technology dari perusahaan penyedia jasa ataupun akun (rekening) lending selalu bertambah setiap tahunnya. Tercatat ada 144 perusahaan fintech. Namun hal tersebut berbanding terbalik dengan pertumbuhan ekonomi yang mana mengalami trend naik turun setiap tahun. Hal tersebut mengindikasikan bahwa ada faktor lain yang mempunyai pengaruh besar pada pertumbuhan ekonomi.
KESADARAN PENERAPAN PRINSIP BUSINESS ENTITY: STUDI PADA STARTUP DI YOGYAKARTA Siti Afidatul Khotijah; Retnosari ,; Risma Wira Bharata
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol 15, No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v15i2.3499

Abstract

Startup menjadi bisnis yang muncul di era modern sekarang ini dan cenderung dimanfaatkan dengan media online. Sebagian besar pelaku usaha startup adalah dari kalangan muda. Penelitian ini bertujuan untuk menganalisis kesadaran pelaku usaha terutama start up yang biasanya dijalankan oleh generasi muda, dalam penerapan konsep business entity. Pendekatan kualitatif digunakan di dalam penelitain ini, dengan desain studi kasus untuk mengetahui kesadaran start-up dalam menerapkan business entity. Pengumpulan data dilakukan dengan metode wawancara mendalam pada pelaku startup. Hasil dari penelitian ini menunjukkan bahwa pelaku startup sudah memiliki kesadaran pentingnya menerapkan konsep business entity namun belum bisa diterapkan pada KEVAmedia karena kendala sumber daya manusia yang masih terbatas, sehingga pembagian tugas belum bisa dilaksanakan. Keberadaan investor juga menjadi salah satu alasan startup untuk menyusun laporan keuangan sesuai kaidah akuntansi dan menerapkan konsep-konsep dalam akuntansi.Kata kunci : Startup; Bisnis Entity; Pembukuan.
Penerapan Sistem Perencanaan Pembangunan Daerah (SIPPD) terhadap Efektifitas dan Efisiensi Kinerja di Diskominfo Kabupaten Semarang Annis Muziza; Siti Afidatul Khotijah
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 4 No 1 (2021): Article Research : Volume 4 Nomor 1, Periode Januari 2021
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v4i1.286

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana bentuk pengaruh dari penerapan sistem informasi akuntansi terhadap efeektovitas dan efisiensi kineja pada Dinas Komunikasi dan Informatika Kabupaten Semarang. Sistem Informasi Perencanaan Pembangunan Daerah (SIPPD) merupakan sistem yang digunakan oleh Dinas Komunikasi dan Informatika Kabupaten Semarang (Diskominfo Kabupaten Semarang). Metode yang digunakan dalam penulisan artikel ini adalah kualitatif, dalam proses perolehan datanya melalui observasi dan praktik langsung pada Dinas Komunikasi dan Informatika Kabupaten Semarang. Hasil penelitian ini menunjukkan bahwa dengan menetapkan Sistem Informasi Perencanaan Pembangunan daerah Dinas Komunikasi dan Informatika Kabupaten Semarang dapat menjalankan pekerjaanya secara efektif dan efisien sehingga menambah nilai positif bagi kinerja mereka.
Peran Pengendalian Internal Terhadap Persediaan Barang Pada PDAM Tirta Dharma Salatiga Fibri Yuliani; Siti Afidatul Khotijah
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 4 No 1 (2021): Article Research : Volume 4 Nomor 1, Periode Januari 2021
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Inventory of goods is an important asset for the survival of the company. In large-scale inventory management, companies must manage inventory both in planning goods and in controlling to prevent inventory loss and damage to an inventory. Thus it is necessary to have internal controls that are carried out periodically with the aim of the company's existing inventory being managed carefully. It is possible that the company's assets will be well preserved. This study aims to determine the role of internal control over inventory at PDAM Tirta Dharma Salatiga. The method used in this research is a qualitative method. The source of the data used by the author in the preparation is primary data. The data collection techniques used were interview techniques and direct research to the object for one month. The results of this study indicate that the internal control system for inventory goods at PDAM Tirta Dharma Salatiga as a whole is effective. However, the risk assessment component shows ineffective results because there are several items that have accumulated in the warehouse such as knives, boughs, and sockets that are stored in the barrel and if the inventory in the barrel is reduced, new supplies will be added. This can cause the knife, bough, and socket stock in the barrel earlier to toughen up.
UPAYA PENGENDALIAN RESIKO PEMBIAYAAN BAGI HASIL MUDHARABAH PADA PERBANKAN SYARIAH DI INDONESIA Bella Rahmadhani; Siti Afidatul Khotijah
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 9, No 2 (2021): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v9i2.5748

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis permasalahan pembiayaan mudharabah berserta solusinya pada perbankan syariah di Indonesia. Penelitian ini bersifat deskriptif dan kualitatif. Penelitian ini menggunakan acuan artikel ilmiah, karya ilmiah dan sumber lain yang dianggap relevan dengan objek penelitian. Masalah yang timbul yakni masalah produk bank syariah membutuhkan kejujuran dalam aplikasinya dan ini yang mengakibatkan produk sulit dikendalikan. Nasabah lebih memahami proses dan pelaksanaan bagi hasil yang lebih baik daripada bank syariah itu sendiri. Hal-hal seperti itu yang dapat menyebabkan masalah dan penyimpangan dari nasabah. Hasil penelitian yaitu upaya pengendalian risiko pembiayaan bagi hasil mudharabah pada perbankan syariah di Indonesia, dapat dilaksanakan dengan menentukan konvenan nilai maksimal ratio hutang terhadap modal, menentukan rasio maksimal aset tetap terhadap total aset, konvenan adanya pemantauan dan menentukan konvenan bagi hasil dengan akad revenue sharing.This study aims to analyze the problem of mudharabah financing and its solutions in Islamic banking in Indonesia. This research is descriptive and qualitative. This research uses references to scientific articles, scientific works, and other sources that are considered relevant to the object of study. The problem that arises is that the issue of Islamic bank products requires honesty in its application, which makes the product difficult to control. Customers better understand the process and implementation of profit-sharing better than Islamic banks themselves. Things like that can cause problems and deviations from customers. The results of the study, namely the effort to control the risk of financing mudharabah profit-sharing in Islamic banking in Indonesia, can be carried out by determining the covenant of the maximum value of the debt to capital ratio, determining the maximum ratio of fixed assets to total assets, monitoring the covenant and determining the profit-sharing covenant with a revenue-sharing contract.
ANALYSIS OF THE LACK OF PUBLIC KNOWLEDGE REGARDING THE DEVELOPMENT OF ISLAMIC BANKING IN INDONESIA Sofwan Alwi; Siti Afidatul Khotijah
CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 1 No. 4 (2022): JULY 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.176 KB) | DOI: 10.55047/cashflow.v1i4.299

Abstract

The writing of this article aims to analyze the lack of public knowledge of the development of Islamic banking in Indonesia. The literature review method with a descriptive qualitative approach is a method applied to this study. A literature review is an approach that discovers, analyses, and interprets all data on a study topic used to answer queries and requests for previous research. The subject of this study is the holy book that explains and explains the challenges of Islamic bank development in Indonesian culture. The results of the research on existing literature will discuss the development of Islamic banking as well as the gap between the theory and practice of understanding society and Indonesian people perspective towards Islamic banks. The findings of the study are expected to show conclusions about the causes of the lack of public understanding of the development of Islamic banking in Indonesia.
Co-Authors Agustina Prativi Nugraheni Annis Muziza Bella Rahmadhani Chaidir Iswanaji Endang Kartini Panggiarti Esti Nurul Azizah Fibri Yuliani Ghina Fitri Ariesta Susilo Gita Lindri Astuti Indah Nopita Dewi Panji Kusuma Prasetyanto Retnosari Reza Henning Wijaya Risma Wira Bharata Rudi Prasetio Sofwan Alwi Suryatimur, Kartika Pradana Utpala Rani Zidni Husnia Fachrunnisa