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All Journal Jurnal Akuntansi Indonesia Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL BISNIS STRATEGI Jurnal Akuntansi Multiparadigma Tazkia Islamic Finance and Business Review Indonesian Journal of Community Services
Provita Wijayanti
Universitas Islam Sultan Agung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Managing Islamic Financial Planning Inclusion in Indonesia Farikha Amilahaq; Provita Wijayanti; Brilian Citra Pertiwi
Tazkia Islamic Finance and Business Review Vol. 15 No. 1 (2021)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v15i1.243

Abstract

Indonesia is a country with the largest Muslim population. However, the understanding of Islamic finance is still limited. Meanwhile, more people are becoming more aware of the importance of managing personal finances. The interest of Muslim community to financial planning is a great opportunity to improve Islamic financial inclusion. The community is not only learning how to control personal finance according to Islamic principles, but also knows how and where to invest funds in compliance to shariah principles. Long-term impacts can increase the share of the Islamic financial market in Indonesia, both in the Islamic banking sector, Islamic insurance, sukuk, Islamic capital market, or fintech. Thus the shariah ecosystem could be strengthened further. This paper surveys the literature in the area of Islamic financial planning, and aims to design the basic concepts of Islamic personal financial planning needs, as well as to compare it with conventional personal financial planning. The next stage is to calculate the factors that could increase the inclusion of Islamic personal financial planning. The output of this study is a conceptual framework of Islamic financial planning that could also improve Islamic financial literacy and inclusion.
EFEKTIVITAS FAKTOR INTERNAL DAN EKSTERNAL AUDITOR TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT Provita Wijayanti; Rustam Hanafi
Jurnal Akuntansi Indonesia Vol 6, No 1 (2017): JURNAL AKUNTANSI INDONESIA
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.6.1.63-78

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas faktor internal auditor (locus of control, job performance, serta komitmen Profesionalisme) dan faktor eksternal auditor (time budget pressure dan etika profesi) terhadap dysfunctional audit behavior. Kualitas audit adalah kemungkinan di mana seorang auditor akan menemukan dan melaporkan pelanggaran yang ada dalam sistem akuntansi kliennya. Sedangkan dysfunctional audit behavior merupakan suatu tindakan yang dapat menjadikan penurunan pada kualitas audit. Objek penelitian ini adalah auditor yang bekerja pada lembaga audit Pemerintah di Jawa Tengah. Datapenelitian diperoleh dari pengisian kuesioner sejumlah 150 auditor di Kantor Badan Pemeriksa Keuangan, Badan Pengawasan Keuangan dan Pembangunan, Inspektorat Kota, dan Inpektorat Provinsi. Teknik pengambilan sampel menggunakan convenience sampling. Analisis data menggunakan uji regresi. Hasil penelitian ini menunjukkan bahwa faktor internal yang meliputi variabel locus of control, job performance dan komitmen profesionalisme terbukti hanya variable komitmen profesionalisme yang berpengaruh positif dan signifikan terhadap disfunctional audit behavior (DAB). Sedangkan faktor eksternal yang meliputi variabel time budget pressure dan etika profesi terbukti tidak berpengaruh terhadap disfunctional audit behavior (DAB).
Optimalisasi Peran Pendamping Desa terhadap Pencegahan Fraud Pemerintah Desa di Kabupaten Demak Provita Wijayanti; Indri Kartika; Kiryanto Kiryanto; Zainal Alim Adiwijaya; Muhammad Ja'far Shodiq; Mutoharoh Mutoharoh; Nisa' Uzlifat Nashruah
Indonesian Journal of Community Services Vol 2, No 1 (2020): May 2020
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.2.1.55-67

Abstract

AbstrakPemerintah desa melaksanakan tugas pengelolaan dan pertanggungjawaban dana desa berdasarkan UU No. 6 Tahun 2014 tentang Desa. Dalam pelaksanaan sistem pengawasan dan tata kelola pemerintah desa, perangkat desa dibantu oleh pendamping dan pengawas desa yang meliputi auditor Inspektorat Kabupaten, anggota Badan perwakilan desa dan pendamping desa. Pendamping dan pengawas desa memiliki peran penting dalam pendampingan pencegahan fraud dana desa yang terjadi di pemerintahan desa. Populasi dalam kegiatan pengabdian masyarakat ini merupakan seluruh pendamping desa di Kabupaten Demak. Teknik insidental sampling digunakan dalam pengabdian ini dan diperoleh 51 orang pendamping desa di kabupataen demak yang menjadi mitra dalam program pengabdian masyarakat oleh tim dosen akuntansi FE UNISSULA. Data mengenai persepsi peran pendamping pemerintah desa serta peran sistem pengendalian internal terhadap pencegahan fraud diperoleh melalui pembagian kuesioner tertutup dengan skala likert 1-5. Hasil pengujian regresi linier berganda menunjukkan bahwa peran pendamping pemerintah desa berpengaruh positif terhadap pencegahan fraud sedangkan sistem pengendalian internal tidak berpengaruh terhadap pencegahan fraud.AbstractThe village government carries out the task of village funds managing, and supervising based on Law number 6/2014 of Villages. In implementing supervision and governance system, village officials are assisted by village assistants and supervisors that containing the District Inspectorate auditor, members of the village representative body and village assistants. Village assistants and supervisors have an important role in assisting fraud prevention on village funds, which could potentially occur in village government. The population in this community service activity is the whole village assistants in Demak Regency. Incidental sampling technique was used so that resulted in 51 village assistants in Demak Regency who became partners in the community service program held by the accounting team of Faculty of Economic Universitas Islam Sultan Agung. Data on the perception of the village assistant’s role as well as the internal control system role on fraud prevention were obtained through the distribution of closed questionnaires using the Likert scale of 1-5. The results of multiple linear regression tests indicate that the role of village government assistants has a positive effect on fraud prevention while the internal control system has no effect on fraud prevention.
PENCEGAHAN FRAUD DI PEMERINTAH DESA Provita Wijayanti; Rustam Hanafi
Jurnal Akuntansi Multiparadigma Vol 9, No 2 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1719.701 KB) | DOI: 10.18202/jamal.2018.04.9020

Abstract

Abstrak: Pencegahan Fraud pada Pemerintahan Desa. Tujuan penelitian ini adalah untuk menelaah pengaruh sejumlah variabel terkait individu dan budaya terhadap kecenderungan fraud. Metode yang digunakan adalah analisis regresi dummy berganda dengan 40 perangkat desa di Kecamatan Sayung, Demak sebagai sampel. Temuan utama dari penelitian ini adalah pemupukan moralitas individu perangkat pemerintah desa yang baik dapat mencegah kecenderungan fraud. Upaya pemupukan moralitas individu dapat dilakukan melalui pembinaan kepada aparat perangkat desa, seperti peningkatan iman dan takwa, syukur, sabar, dan peningkatan kesalehan diri. Abstract: The Fraud Prevention in Village Government. The purpose of this study is to examine the effect of a number of variables related to individuals and culture on fraud tendencies. The method used is multiple dummy regression analysis with 40 village apparatuses in Sayung sub-district, Demak as samples. The main finding of this study is that the cultivation of individual morality in a good village government can prevent fraud. This can be done through guidance to village officials, such as increasing faith and piety, gratitude, patience, and increasing self-righteousness.
BOOK TAX DIFFERENCES DAN PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR Nur Fadilah; Provita Wijayanti
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.817 KB) | DOI: 10.18202/jamal.2017.08.7053

Abstract

Abstrak: Book Tax Differences dan Persistensi Laba pada Perusahaan Manufaktur. Penelitian ini bertujuan untuk mengkaji Book Tax Differences dan persistensi laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2012-2014. Metode yang digunakan dalam penelitian ini adalah regresi berganda. Hasil penelitian menunjukan bahwa semakin besar jumlah aset yang dimiliki, maka perusahaan cenderung melakukan penghindaran pajak. Hal ini sangat penting untuk mengatur strategi perencanaan pajak. Kenaikan penjualan tidak semuanya meningkatkan laba bersih, namun tergantung pada beban operasional serta kebijakan pajak yang dilakukan oleh manajemen perusahaan. Abstract: Book Tax Differences and Persistency of Profit in Manufacturing Company. This study aims to examine Book Tax Differences and earnings persistence on manufacturing companies listed on the Indonesia Stock Exchange during the year 2012-2014. The method used in this research is multiple regression. The results shows that the greater the amount of assets owned, the company tends to avoid taxes. It is very important to set the tax planning strategy. The increase in sales does not all increase net income, but depends on the operational expenses and the tax policies undertaken by the management company.
The Assistance in Household Financial Governance through the Maqashid Sharia Approach during the Covid-19 Pandemic Kiryanto Kiryanto; Provita Wijayanti; Indri Kartika; Muhammad Jafar Shodiq; Dista Amalia
Indonesian Journal of Community Services Vol 4, No 2 (2022): November 2022
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.4.2.169-175

Abstract

Pengabdian masyarakat ini bertujuan untuk memperkenalkan tatakelola keuangan rumah tangga dengan pendekatan maqosid sharia pada majelis Ta’lim Aisiyah Pucang Gading  Demak Jawa Tengah. Pelaksanaan kegiatan pengabdian melalui beberapa tahapan yaitu Observasi, penentuan target mitra, sosialisasi dan pendampingan secara offline dengan mematuhi protokol kesehatan Kelompok mitra dapat memahami dan menerapkan tata kelola keuangan Rumah tangga berdasarkan pendekatan maqosid sharia untuk penjagaan jiwa, agama, akal,keturunanan dan harta dalam skala priritas kebutuhan serta impian keluarga yaitu kebutuhan dzaruriyat,hajiyat dan tahsiniyat.Perencanaan keuangan berdasarkan Maqoshid Sharia yang dikemas dalam Islamic Financial Planning (IFP) harus hadir untuk menata ulang perencanaan keuangan individu maupun keluarga agar tetap sustainable di pandemi Covid-19. Memperkuat ketahanan keuangan keluarga kelompok Majelis Ta'lim di masa pandemi Covid 19 dengan optimalisasi penerapan maqosid sharia dan akuntansi keluarga.This community service aims to introduce household financial governance with Maqashid Sharia approach to Majelis Ta'lim Aisyiyah, Pucang Gading, Demak, Central Java. The implementation of these community service activities is through several stages, namely observation, determining target partners, socialization, and offline assistance by complying with the health protocols. Partner groups can understand and implement household financial governance based on Maqashid Sharia approach for the protection of life, religion, mind, offspring, and assets on a priority scale for family needs and dreams, namely dzaruriyat, hajiyat and tahsiniyat needs. The financial planning based on Maqashid Sharia packed in Islamic Financial Planning (IFP) should be present to rearrange individual and family financial planning to remain sustainable during the Covid-19 pandemic. Strengthening the financial resilience of Majelis Ta'lim family group during Covid-19 pandemic by optimizing the implementation of Maqashid Sharia and family accounting.
EFFECT OF SUSTAINABILITY DISCLOSURE PERFORMANCE INDICATORS ON PROFIT MANAGEMENT WITH COMPANY SIZE AS A CONTROL VARIABLE Risti Ulfi Hanifah; Provita Wijayanti
JURNAL BISNIS STRATEGI Vol 32, No 1 (2023): July
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.32.1.%p

Abstract

Sustainability disclosure is a disclosure that can communicate to all stakeholders about economic, environmental, and social performance in realizing sustainable development goals. Stakeholder demands to meet the need for more transparent and accountable disclosure by organizations and pressures companies to collect, process, manage, and publish sustainability information. This will be reflected in a more accountable and transparent management of the cost of capital, which can affect the level of revenue management in the company's historical reports. The interesting question is the disclosure of sustainability with the level of profit management in the company over the company's more transparent revenue and the absence of profit manipulation practices carried out by management. The concept of discretionary accruals gives the understanding that management can manipulate accrual income and is usually used to achieve the desired income.This study aims to test empirical evidence regarding the influence of sustainability report indicators on profit management through discretionary accruals with company size as a control variable carried out on companies listed on the Indonesia Securities Exchange in 2018-2021. The samples in this study used non-financial companies with a total sample of 82 selected companies with purposive sampling techniques. This study used Partial Least Squares (PLS) based on variance as a measuring instrument. The data obtained were analyzed using the WarpPLS 5.0 application.Based on the findings, it shows the importance of the role of sustainability reports in terms of each aspect in their influence on profit management. It was concluded that the sustainability report consisting of economic and social aspects has a positive effect on profit management, while the environmental aspect negatively affects profit management, profit management negatively affects the size of the company as a control variable.
What is The Company's Motivation for Doing CSR? An Analysis of Manufacturing Companies Rizka Oktavia Herianto; Balqis Zulvina Alfiana; Farshella Apriliyanti; Nurcahyono Nurcahyono; Dyah Ekaari Sekar Jatiningsih; Provita Wijayanti
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 2 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.2.2023.209-217

Abstract

Disclosure of CSR in Indonesia is still relatively low. Several companies in Indonesia Empirically, this research examines various factors that motivate companies to disclose CSR. We use profitability, earnings management, leverage, and foreign ownership predictors. The unit of analysis used was 104 of 52 manufacturing companies in Indonesia, the unit of analysis was selected using purposive sampling. Testing between variables with multiple linear regression. The study results show that the more significant profit the company generates will encourage it to disclose CSR as a form of responsibility and maintain its image. Then, a high level of debt will reduce the amount of CSR disclosure because the company has a burden component that must be paid. Lastly, earnings management and foreign ownership are not predictors of companies conducting earnings management.
Co-Authors Balqis Zulvina Alfiana Brilian Citra Pertiwi Dista Amalia DYAH EKAARI SEKAR JATININGSIH Farikha Amilahaq Farshella Apriliyanti Indri Kartika Kiryanto - Muhammad Ja'far Shodiq Muhammad Jafar Shodiq Mutoharoh Mutoharoh Nisa' Uzlifat Nashruah Nur Fadilah Nurcahyono Nurcahyono Risti Ulfi Hanifah Rizka Oktavia Herianto RUSTAM HANAFI Zainal Alim Adiwijaya