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All Journal Jurnal Akuntansi Multiparadigma Infestasi JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Equity IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Journal of Islamic Accounting and Tax (JIATAX) Jurnal Pajak dan Keuangan Negara (PKN) BASKARA: Journal of Business and Entrepreneurship Madaniya Equity: Jurnal Akuntansi Akuntansi Bisnis & Manajemen (ABM) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Novrida Qudsi Lutfillah
Politeknik Negeri Malang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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APAKAH PROFITABILITAS DAN UKURAN PERUSAHAAN BERPERAN MENENTUKAN KEPUTUSAN PEMBAYARAN ZAKAT? Septiana Kartika Rachmawati; Novrida Qudsi Lutfillah; Widi Dwi Ernawati
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 7 No 1 (2022): IMANENSI: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.7.1.2022.23-32

Abstract

This study seeks to examine how profitability and company size play a role in determining zakat payment decisions for Islamic Commercial Banks. Multiple linear regression is used as a method for Islamic commercial banks registered with the Financial Services Authority (OJK) in 2012-2020. The results of the study prove that profitability as measured by ROE and company size has an effect on zakat payments for Islamic Commercial Banks, while profitability as measured by ROA and BOPO has no effect on Islamic Commercial Banks paying zakat. In fact, paying zakat is a form of awareness among Muslims as a form of piety to Allah SWT, cleansing themselves and creating a spirit of love and unity among mankind. Abstrak Penelitian ini berupaya mengkaji bagaimana profitabiltas dan ukuran perusahaan berperan dalam menentukan keputusan pembayaran zakat Bank Umum Syariah. Regresi linier berganda dipergunakan sebagai metode pada Bank Umum syariah yang terdaftar pada Otoritas Jasa Keuangan (OJK) di Tahun 2012-2020. Hasil penelitian membuktikan profitabilitas yang diukur dengan ROE dan ukuran perusahaan berpengaruh terhadap pembayaran zakat Bank Umum Syariah, sedangkan profitabilitas yang diukur dengan ROA dan BOPO tidak memiliki pengaruh bagi Bank Umum Syariah untuk membayar zakat. Sejatinya pembayaran zakat merupakan bentuk kesadaran umat muslim sebagai bentuk ketakwaan kepada Allalh SWT, membersihkan diri dan menciptakan semangat cinta dan persatuan diantara umat manusia.
Praktik Pemanfaatan Manajemen Aset Tetap pada Badan Pengelola Keuangan dan Aset Daerah Kota Malang Adisya Safira Putri; Novrida Qudsi Lutfillah; Sidik Asmanu
JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 2 (2020): September 2020
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v3i2.2363

Abstract

The aim of this study was to determine the utilization practice of regional fixed assets management at BPKAD (Financial and Regional Asset Management Body) of Malang City. This study used a qualitative design. The method of collecting data used was by interview, documentation, and observation. The results of the study showed that BPKAD used the utilization practice of fixed assets management or asset governance using SIMBADA in its registration. In practice, the utilization of fixed assets management encountered the problems namely many fixed assets are damaged because over economic age, in the legal foundation utilization is not optimized, and use of fixed assets have been maximized by regional work unit. Moreover, confusion of accessing computers in recording transaction by human resources cause incorrect record and budgeting.
STORYTELLING AS AN ALTERNATIVE OF TEACHING (CRITICAL) ACCOUNTING THEORY Ari Kamayanti; Novrida Qudsi Lutfillah
Jurnal Akuntansi Multiparadigma Vol 13, No 1 (2022): Jurnal Akuntansi Multiparadigma (April 2022 - Agustus 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.13.1.13

Abstract

Abstrak – Storytelling sebagai Alternatif Pengajaran (Kritis) Teori AkuntansiTujuan Utama – Artikel ini  bertujuan memberi alternatif metode pembelajaran teori akuntansi secara kritis melalui penyampaian cerita dalam novel Konpira(kuntan)si.Metode – Pendekatan konstruktif berbasis Paradigma Nusantara dengan nilai-nilai Islam dan ajaran Jawa digunakan untuk menyajikan cerita dalam Konspira(kuntan)si. Selain itu, pendekatan naratif digunakan untuk menggambarkan respon siswa terhadap model pengajaran tersebut.  Temuan Utama –Temuan menunjukkan bahwa melalui storytelling, mahasiswa dapat lebih memahami teori akuntansi sekaligus membangkitkan pemikiran kritisnya. Mahasiswa menyukai pembelajaran ini karena selain mudah dipahami, proses belajar lebih menyenangkan dan seru. Kesadaran kritis juga dapat terbangun.Implikasi Teori dan Kebijakan – Artikel ini memberikan alternatif strategi pembelajaran mata kuliah teori akuntansi dengan storytelling. Pembelajaran ini memungkinkan mahasiswa menguasai muatan materi sekaligus membangkitkan kesadaran kritis. Kebaruan Penelitian – Artikel ini memberikan kontribusi bagaimana diskursus teori akuntansi dapat disajikan melalui karya sastra berbasis nilai Nusantara. Abstract – Storytelling as an Alternative to Teaching (Critical) Accounting TheoryMain Purpose – This article aims to provide an alternative method of critically learning accounting theory through storytelling in the "Konpira(kuntan)si" novel.Method - A constructive approach based on the Nusantara Paradigm with Islamic values and Javanese teachings is used to present the story in "Konspira(kuntan)si." In addition, a narrative approach is used to describe students' responses to the teaching model.Main Findings – The findings show that students can better learn accounting theory and generate critical thinking through storytelling. Students like this learning because, apart from being easy to understand, the learning process is more fun and exciting. Critical awareness can also be awakened.Theory and Practical Implications – This article provides an alternative learning strategy for accounting theory courses with storytelling. This learning allows students to master the material's content and raise critical awareness.Novelty– This article contributes to how accounting theory discourse can be presented through Indonesian values-based literature.
Akuntabilitas Pengelolaan Limbah Berbasis Nilai Kejujuran Fajrul Falah Muhammad; Novrida Qudsi Lutfillah; Sugeng Sulistiono
InFestasi Vol 18, No 1 (2022): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i1.9964

Abstract

This study aims to describe and analyze the practice of accountability for managing waste in waste management in companies that are engaged explicitly in managing waste. Research on environmental accountability and accounting has so far been dominated by explanations of environmental accounting application activities with hospital objects. There is still limited research that considers cultural themes and values that underlie the concept of accountability on objects other than hospitals. This study uses a qualitative method with an interpretive paradigm. The results of the study show that the accountability carried out by waste management companies includes environmental, social, economic, and highest accountability to God by emphasizing the value of honesty. The implication of the value of honesty is considered a tool for self-control to raise awareness of maintaining a relationship with God, humans, and the environment. Thus, the value of honesty is an expression of the balance underlying the accountability of waste management. Penelitian ini bertujuan mendeskripsikan dan menganalisis praktik akuntabilitas pengelolaan limbah pengelolaan limbah pada perusahaan yang bergerak khusus mengelola limbah. Penelitian mengenai akuntabilitas lingkungan dan akuntansi lingkungan selama ini didominasi dengan penjelasan aktivitas penerapan akuntansi lingkungan dengan obyek rumah sakit, masih terbatas penelitian yang mempertimbangkan tema budaya dan nilai yang mendasari konsep akuntabilitas pada obyek selain rumah sakit. Penelitian ini menggunakan metode kualitatif dengan paradigma interpretif. Hasil penelitian menunjukkan akuntabilitas yang dilakukan perusahaan pengelolaan limbah mencakup lingkungan, sosial, ekonomi, dan pertanggungjawaban tertinggi kepada tuhan dengan menekankan pada nilai kejujuran. Implikasi nilai kejujuran dinilai sebagai alat untuk pengendalian diri untuk membangkitkan kesadaran menjaga hubungan dengan Tuhan, manusia, dan lingkungan. Dengan demikian, nilai kejujuran merupakan ungkapan dari keseimbangan melandasi akuntabilitas pengelolaan limbah. 
Does Environmental Performance In Green Accounting Affect Profitability? Novrida Qudsi Lutfillah; Thea Samantha Amadea
BASKARA : Journal of Business and Entrepreneurship Vol 5, No 1 (2022): Baskara: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.5.1.57-67

Abstract

This study aims to examine the effect of implementing Green Accounting as measured by Environmental Performance and Environmental Disclosure on Profitability. The t test was used as the method of analysis. The research sample is additional companies listed on the Indonesia Stock Exchange in 2017-2020. The results showed that environmental performance had no effect on profitability, while environmental disclosure had an effect on the profitability of mining companies. The demands on environmental performance made by the company are more directed at companies with large sizes, not to companies with high profitability. Furthermore, environmental disclosure is a means to meet the expectations and needs of stakeholders who want to learn more about the company's environmental performance through annual reports. If the ROA value is not in prime condition, it will have an impact on the company's environmental disclosure.
The Use Of Accounting Information To Achieve Millennial Generation Business Success Novrida Qudsi Lutfillah; Ertin Mega Endina; Bakhrudin Bakhrudin
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 1 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i1.1634

Abstract

This study aims to determine the usefulness of accounting information in decision making in order to achieve business success for the millennial generationas a MSMEs owner. JeThis type of research is a qualitative research with an interpretive approach. In-depth interviews were conducted with three millennial generation informants who own food and beauty services businesses. The results showed that the usefulness of accounting information derived from the financial statements version of Diva, Ninda and Andist had different needs. for Diva, the owner of the getuk business, it helps to minimize mistakes in making decisions in the future. For Ninda, the siomay business owner believes in the benefits of accounting to evaluate performance in a period, Other factors that need to be considered are situational factors, conditions and ways of doing marketing.
Tata Kelola Akuntansi Masa Pemerintahan Raja Airlangga (Accounting Governance For The Government Of King Airlangga) Novrida Qudsi Lutfillah
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 2 (2022): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v29i2.1104

Abstract

This study aims to determine the practice of accounting governance during the reign of King Airlangga in 1019-1043. Historiography is used in this study by accumulating all data into a series of historical exposures of the Airlangga government. The results show that accounting governance is manifested as a charismatic form of King Airlangga's power in regulating the leadership system by taking notes on inscriptions. Godliness is used as a basis in governance to achieve the welfare of the people. This can be seen from the determination of sima, construction of agricultural facilities and expansion of international trade.
Praktik Audit Manajemen Sumber Daya Manusia Rumah Sakit Gayatri Kusumaningrum; Novrida Qudsi Lutfillah; Elvyra Handayani
Equity: Jurnal Akuntansi Vol 3, No 1: September 2022
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v3i1.274

Abstract

Penelitian ini bertujuan untuk mengetahui praktik audit manajemen sumber daya manusia pada Rumah Sakit Mandiri. Jenis penelitian deskriptif kualitatif dengan observasi, wawancara dan dokumentasi digunakan mengumpulkan data. Hasil penelitian menunjukkan Sistem Pengendalian Intern rumah sakit Mandiri belum sepenuhnya menyentuh audit sumber daya manusia, karena semua program kepegawaian dikendalikan oleh unit kepegawaian rumah sakit. Konflik pertimbangan kebutuhan pegawai bagian kepegawaian dan bagian keuangan berkaitan dengan pegawai non PNS menjadi perhatian khusus terutama dalam penempatannya. Bagian kepegawaian membutuhkan pegawai berstatus non PNS dalam mengoptimalkan kinerja rumah sakit, akan tetapi disisi lain bagian keuangan menghadapi dilema ketika harus mengalokasikan gaji bagi pegawai Non PNS.
Perhitungan Harga Pokok Produksi Untuk Meningkatkan Daya Saing UMKM Pelanusa Padma Adriana Sari; Dyah Metha Nurfitriasih; Rosy Aprieza Puspita Zandra; Diana Nurindrasari; Novrida Qudsi Lutfillah
Madaniya Vol. 4 No. 1 (2023)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.365

Abstract

Mitra pada kegiatan pengabdian masyarakat adalah Komunitas Pelangi Nusantara Singosari (PELANUSA) yaitu sebuah komunitas kewirausahaan yang memproduksi kerajinan tekstil handmade dari kain perca. Selain bergerak di bidang wirausaha, komunitas ini juga memiliki tujuan sosial yaitu memberdayakan ibu-ibu dengan perekonomian kurang mampu dan anak-anak dari keluarga buruh migran. Anggota komunitas ini diberikan pelatihan keterampilan dan kemampuan berwirausaha sehingga bisa mendirikan usahanya sendiri dan memiliki pemasukan berupa pendapatan dari usahanya tersebut. Kegiatan PPM yang dilakukan adalah memberikan pelatihan perhitungan harga pokok produksi untuk usaha mikro pada komunitas ini. Pelatihan ini diberikan untuk menambahkan kemampuan anggota Pelanusa untuk melakukan perhitungan harga pokok produksi yang tepat sehingga dapat memberikan harga jual yang bersaing dari usaha sejenisnya. Diharapkan pelatihan ini dapat mendukung kegiatan PELANUSA dan memberikan bekal kepada anggota komunitas tersebut agar dapat terus mengembangkan usaha konveksi mereka.
Menggali Makna Penerapan Akuntansi Lingkungan dalam Pengelolaan Limbah Rumah Sakit Novrida Qudsi Lutfillah; Yustin Nur Fauziah; Jaswadi Jaswadi
JIATAX (Journal of Islamic Accounting and Tax) Vol 4 No 1 (2021): Maret 2021
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v4i1.3484

Abstract

The purpose of this study is to reveal the value in the application of environmental accounting for hospital waste management. This type of qualitative research with the object under study is Muhammadiyah Hospital Lamongan. The results show that the hospital has managed hospital waste according to the rules, it's just that the waste management transaction has not been made a separate report. The application of environmental accounting at Lamongan Muhammadiyah Hospital is a form of hospital responsibility towards the environment based on the values of Istiqomah and Amanah.
Co-Authors Adisya Safira Putri Aji Dedi Mulawarman Akhmad Nuzul Zulianto Aliftifa Varizka Putri Anna Isrowiyah Ari Kamayanti Bakhrudin Bakhrudin Darti Djuharni Devi Mufidah Rohman Diana Nurindrasari Dyah Metha Nurfitriasih Elvyra Handayani Ertin Mega Endina Fajrul Falah Muhammad Febrina Nur Ramadhani Fita Setiati Gayatri Kusumaningrum Hari Purnomo Jaswadi Jaswadi Maisa Dini Marlina Magdalena Meryana Ananda Padma Adriana Sari Rosy Aprieza Puspita Zandra Septiana Kartika Rachmawati Sidik Asmanu Sugeng Sulistiono Thea Samantha Amadea Vita Indah Puspitasari Widi Dwi Ernawati Yustin Nur Fauziah Yuyuk Liana