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PENERAPAN BUDAYA PERUSAHAAN DAN KINERJA KARYAWAN OUTSOURCING DALAM PERSPEKTIF HUKUM ISLAM Dwi Sulistiani
El-QUDWAH El-Qudwah (10-2013)
Publisher : lp2m-uin malang

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PENERAPAN BUDAYA PERUSAHAAN DAN KINERJA KARYAWAN OUTSOURCING DALAM PERSPEKTIF HUKUM ISLAM Oleh: Dwi Sulistiani Dosen Fakultas Ekonomi UIN Maulana Malik Ibrahim Malang Email: tiaraakbar2006@yahoo.com Abstract: Widespread use of outsourced staff lately has many implications for the operations of the company. On the one hand, utilization of outsourcing makes companies more focused on its core business in order to improve efficiency. On the other hand, companies are faced with the fact that outsourced employees tend to have performance and loyalty are lower than permanent employees of the company itself. One of the factors that affect the performance and employee loyalty is their understanding of corporate culture and how they apply in their daily work. Outsourced employees often have greater difficulty to understand the culture in the company in which he is placed compared with permanent employees of the company sendiri.Kemudian how Islamic law view about it? The paper is literature review aims to determine the effect of the use of force against the application outsourcing company culture and employee performance. Based on various sources of reading, it can be concluded that there was indeed a lack of understanding of corporate culture trend by outsourcing employees so that their low performance and loyalty. But with the support of management and employees remain on the company where it is placed, undoubtedly outsourced employees can adapt and understand the corporate culture so well that the performance and loyalty increased.. Keyterm : Outsourcing, Corporate Culture, Performance, Perspective of Islamic Law

ANALISIS SWOT SEBAGAI STRATEGI PERUSAHAAN DALAM MEMENANGKAN PERSAINGAN BISNIS Dwi Sulistiani
El-QUDWAH El-Qudwah (10-2014)
Publisher : lp2m-uin malang

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Oleh: Dwi Sulistiani UIN Maulana Malik Ibrahim Malang Email: tiaraakbar2006@yahoo.com Abstract In the current information era, the level of competition is getting tough , so we need a strategy to win the competition . The success of a strategy for implementation would have been very dependent on the accuracy of the reading strategies of internal conditions, environmental changes and the level of competition . This is used to read an analysis of internal strengths and weaknesses, and the opportunities and threats from the external environment . SWOT analysis is one option to be able to assist in making an effective strategy to win the competition . SWOT analysis is very simple and easy to use but able to give a detailed picture of the internal and external environmental conditions . This analysis is widely used for the preparation of strategic business planning that is aimed to develop a long term strategy so that the direction and objectives can be achieved and targeted so that a decision can be taken . The purpose of this paper is to provide an overview of how the need for an analytical tool in understanding the internal condition of both the weaknesses and strengths as well as addressing the external environment in the form of threats and opportunities to take a strategic decision in the face of competition in the global era. Keywords : Competition , Internal and External Conditions , Strategic Planning , SWOT

Peningkatan Akuntabilitas Publik Melalui Sistem Informasi Akuntansi pada Pondok Pesantren Salafiyah Dwi Sulistiani
Akuntabilitas Vol 12, No 2 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aims to determine the cash out transactions that occur in the Sabilurrosyad Islamic boarding school, analyze the internal control system, then compile the AIS cash outflow chart for the Sabilurrosyad boarding school so that it can increase public accountability. The research method is descriptive qualitative method using case studies. The results of the study indicate that internal control is still not good as evidenced by the existence of multiple tasks. Understanding of risk is still not understood by the leaders of Islamic boarding schools, information and communication is unclear. Monitoring has been carried out with the existence of monthly and annual financial reports, but it has not been compiled according to the accounting standards that should be. The flow chart has not been created so that the results of this study are in the form of a cash flow chart AIS can be used by the Sabilurrosyad boarding school.

Peningkatan Voluntarty Tax Compliance dan Kinerja Direktorat Jenderal Pajak Dwi Sulistiani; Yona Octiani Lestari
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aimed to compare the tax revenue between before and after the implementation of Government Regulation No. 46 In 2013, and knowing the efectiveness of voluntary tax compliance’ increase tax-payer for SMEs. The study was conducted by using a mixed method in which for the first goal using different test methods of quantitative premises while the second goal using qualitative descriptive method to illustrate the effectiveness of the regulation. The results showed that the tax revenue after the implementation of the regulation indeed there is a greater difference than before the implementation of these regulations. The second result shows that the application of the regulation is less effective in the first 5 months of implementation.

Akuntansi Pesantren Sesuai SAK ETAP dan PSAK 45 dalam Penyusunan Laporan Keuangan Pesantren Dwi Sulistiani
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i1.7198

This study aims to determine the process of preparing financial statements in terms of recognition, measurement, recording, disclosure, and presentation. This descriptive qualitative study uses primary data with the method of observation, interviews, and Focus Group Discussion, while the secondary data uses the method of literature and documentation. The results show that the Islamic boarding school had not prepared its financial statements in accordance with SAK ETAP, in terms of recognition, measurement, recording, and disclosure. This boarding school uses a single entry system in preparing financial statements and did not present its financial reports in accordance with PSAK 45. Sabilirrosyad just make one report that is cash flow. That is due to the lack of human resources who understand related to accounting. BI and IAI can prepare the socialization and workshop for Islamic boarding schools in order to make the accounting manual book for Islamic boarding schools effectively.

Accounting Based Covenant Pada Obligasi Perusahaan Finance yang Terdaftar di Bursa Efek Indonesia Dwi Sulistiani
Assets: Jurnal Akuntansi dan Pendidikan Vol 7, No 2 (2018)
Publisher : Universitas PGRI Madiun

Penelitian ini bertujuan menguji pengaruh jangka waktu obligasi, jaminan, profitabilitas, dan kualitas obligasi terhadap accounting based covenantTeknik analisis yang digunakan adalah logistic regression. Estimasi parameter untuk model logit di sini menggunakan prosedur estimasi nonlinier (nonlinear estimating procedure) dengan metode Maximum Likelihood Estimation. Hasil penelitian ini menunjukan bahwa kualitas obligasi berpengaruh pada pembentukan covenant pada perusahaan finance. Hal tersebut memberikan bukti secara empiris bahwa rating obligasi yang menunjukkan kualitas obligasi yang diterbitkan perusahaan finance cukup mengindikasikan keamanan suatu obligasi dan dianggap lebih bisa menjamin kemampuan perusahaan dalam memenuhi kewajibannya, sehingga dijadikan dasar dalam keputusan pembentukan covenant dalam suatu kontrak utang publik

Penerapan Akuntansi Akrual pada Perguruan Tinggi Keagamaan Islam Negeri Berstatus Badan Layanan Umum Dwi Sulistiani
AFRE (Accounting and Financial Review) Vol 4, No 1 (2021): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i1.5958

This study aims to determine the extent to which the accrual basis of PTKIN has BLU status. The object of this case study research with an interpretive paradigm is one of the best UINs in Indonesia. This research contributes to accounting standard setters and poli-cy makers in government in the preparation of accounting standards. The results showed that PTKIN with BLU status had not yet fully implemented accrual accounting. In terms of definition and presentation, it has been carried out in accordance with SAP and SAK. However, the recognition, measurement, recording and disclosure still use a combination of cash basis and accrual basis. The use of accounting software "SAIBA" is proven to help in the application of accrual accounting. However, there are obstacles in the application of accrual accounting, namely: lack of competence of human resources who understand ac-counting, preparation of financial statements based on SAK that still uses excel applica-tions and financial rules that change frequently. Therefore it is necessary to conduct accru-al accounting training, create accounting applications based on SAK and always upgrade the rules of the ministry of finance.

PERAN ORGANISASI SOSIAL PREMAN SUPER DALAM PEMBERDAYAAN PEREMPUAN DI MALANG RAYA Idham Nourgama Akbar; Dwi Sulistiani
EGALITA Vol 14, No 1 (2019)
Publisher : Pusat Studi Gender UIN Maulana Malik Ibrahim Malang

Penelitian ini menggunakan metode kualitatif deskriptif yang bertujuan untuk mengetahui peran organisasi sosial preman super dalam pemberdayaan perempuan di Malang Raya. Di tahun 2010 muncul sebuah inisiasi dari perkumpulan ibu-ibu tersebut untuk membentuk suatu organisasi, tetapi hal tersebut masih menjadi wacana semata dan akhirnya pada tahun 2013 tercetuslah sebuah organisasi sosial yang bernama Preman Super (Perempuan Mandiri Sumber Perubahan) yang didirikan di Kota Malang. Seiring berjalannya waktu Preman Super tidak hanya beroperasi di kota Malang tapi juga di Kabupaten Malang dan Kota Batu. Peran organisasi Preman Super bagi Pemberdayaan Perempuan sebenarnya sudah berjalan dengan baik, karena tujuan berdirinya organisasi Preman Super adalah sebagai pengentas kemiskinan dan pemberdayaan perempuan melalui program yang dijalankannya. Disisi lain organisasi Preman Super telah banyak menjadikan perempuan-perempuan menjadi lebih baik dan memiliki daya saing setelah mereka bergabung dengan organisasi ini. Jadi jelas, peran yang diberikan organisasi Preman Super amatlah penting bagi kehidupan masyarakat khususnya perempuan di Malang Raya.Kata kunci: Malang Raya, Organisasi Sosial, Pemberdayaan Perempuan, Preman Super

PENDAMPINGAN PERENCANAAN DAN PENGANGGARAN RESPONSIF GENDER DI KANTOR KEMENTRIAN AGAMA KABUPATEN TULUNGAGUNG Dwi Sulistiani
EGALITA Vol 13, No 1 (2018)
Publisher : Pusat Studi Gender UIN Maulana Malik Ibrahim Malang

Penelitian ini dilakukan di Kementerian Agama kabupaten Tulungagung terkait dengan persiapan dokumen PPRG menggunakan metode PAR (Partisipatory Action Research). Tujuan dari penelitian ini adalah untuk memberikan bantuan dalam penyusunan dokumen PPRG yang terdiri dari GAP dan GBS di Kementerian Agama kabupaten Tulungagung. Selain itu, untuk mengetahui sejauh mana pemahaman mereka terkait dengan PPRG. Bantuan terkait persiapan PPRG dalam bentuk dokumen GAP dan GBS sangat diperlukan oleh Kantor Kementerian Agama, khususnya di Tulungagung yang kesulitan dalam menyiapkan dokumen. Dengan seruan dari Kementerian Agama kepada satker di bawah ini untuk menyiapkan dokumen PPRG, Kementerian Agama di kabupaten juga harus berkontribusi pada keberhasilan program. Hasil dari bantuan PPRG ini adalah pembentukan 7 dokumen GAP dan 7 GBS yang disiapkan pada tahun 2017 untuk menjadi dokumen pendamping untuk tahun fiskal 2018. Berdasarkan pengamatan pada saat sosialisasi dan pendampingan terbukti bahwa perencana di Kementerian Agama kabupaten Tulungagung masih belum mengerti PPRG dan masih kesulitan dalam persiapan dokumen. Penelitian selanjutnya dapat mengambil objek bantuan lainnya dan juga menambahkan strategi kegiatan dengan pemantauan dan evaluasi dalam pelaksanaan PPRG di satker di bawah kementerian agama atau kementerian lain.Kata kunci: PAR, PPRG, GAP, GBS

PENDAMPINGAN MANAJEMEN KEUANGAN KELUARGA ISLAMI PADA KARYAWAN DAN KARYAWATI BANK JATIM SYARIAH CABANG MALANG Fitriyah Fitriyah; Dwi Sulistiani; Putri Kurnia Widati
EGALITA Vol 10, No 2 (2015)
Publisher : Pusat Studi Gender UIN Maulana Malik Ibrahim Malang

PAR is made as a method of research on finance management of family employees who work in banking sector, both woman and man. the sample in this research is the employees of Bank Jatim. The result of this research shows that the employees of Bank Jatim Sharia malang have financial palanning, vission, mission, and also clear strategy for their family. In the relation with gender, women are more can manage a financial than men in the family. PAR dijadikan metode riset pada manajemen keuangan keluarga karyawan yang bekerja sektor perbankan, baik perempuan atau seorang laki-laki. Yang dijadikan sample adalah karyawan Bank Jatim. Hasil penelitian ini adalah karyawan Bank Jatim Syariah Cabang Malang menunjukkan bahwa karyawan Bank Jatim memiliki perencanaan keuangan, visi misi dan strategi jelas untuk keluarga mereka. Dalam kaitan dengan jenis kelamin, wanita-wanita lebih bisa mengelola keuangan dibandingkan laki-laki dalam keluarga.

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