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All Journal Jurnal Akuntansi Indonesia Kinerja Jumat Ekonomi: Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) AMALA Jurnal Pengabdian Kepada Masyarakat ISJOUST
Wikan Isthika
Universitas Dian Nuswantoro
Religion Humanities Astronomy Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil terhadap Belanja Modal Sifa Asri Trisnani; Wikan Isthika
Jurnal Akuntansi Indonesia Vol 11, No 1 (2022): 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.11.1.26-36

Abstract

ABSTRACTThis study aims to examine the effect of regional taxes, regional retribution, general allocation funds, special allocation funds and revenue sharing funds on capital expenditure in regencies/cities in Central Java. The study is based on agency theory. The population in this study were 35 regencies/cities in Central Java. The analytical method used is multiple linear regression with the help of the SPSS program. The study found amongst the independent variables the regional tax, regional retribution, general allocation fund, special allocation funds, revenue sharing funds had significant effect on the capital expenditure regencies/cities in Central Java. The coefficient of determination (R2) of 0.732 indicates that the five independent variables contributed to 73.2% of the variance in the dependent variable. ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh pajak daerah, retribusi daerah, dana alokasi umum, dana alokasi khusus dan dana bagi hasil terhadap belanja modal di kabupaten/kota di Jawa Tengah. Studi ini didasarkan pada teori keagenan. Populasi dalam penelitian ini adalah 35 kabupaten/kota di Jawa Tengah. Metode analisis yang digunakan adalah regresi linier berganda dengan bantuan program SPSS. Studi ini menemukan antara variabel independen yaitu pajak daerah, retribusi daerah, dana alokasi umum, dana alokasi khusus, dana bagi hasil berpengaruh signifikan terhadap belanja modal kabupaten/kota di Jawa Tengah. Koefisien determinasi (R2) dari 0,732 menandakan bahwa lima variabel independen memberikan kontribusi 73,2% dari varian dalam variabel dependen.  Keywords: regional retribution, regional taxes, capital expenditure, special allocation funds, general allocation funds, revenue sharing funds
PENGUKURAN KUALITAS PERBANKAN SYARIAH SEBAGAI UPAYA DALAM PENINGKATAN KESETIAAN NASABAH Hayu Wikan Kinasih; Wikan Isthika; Melati Oktafiyani
Jurnal Akuntansi Indonesia Vol 8, No 1 (2019): 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.8.1.75-88

Abstract

The banking industri in Indonesia is growing rapidly nowadays. To support their operating system, the banking industriapplies dual-banking system. It is a system where banking serves two kinds of service to the society, that is conventional and sharia.The dual-banking system aim to give them an alternative choice of banking service so that it will increase the growth of financing in the national economic sector. The more customer of theIslamic bank, the more financing activity can be done. As a new comer in the banking industri, Islamic bank should compete with the incumbent of this industri, that is conventional bank. The important aspect to compete with the competitor is service quality. Furthermore, with the high satisfaction and trust of customers on the service of the Islamic bank, the more they will recommend to the society for having a transaction in Islamic bank so that it will help the growth of Islamic banks. This study learns about the customer’s assessment of the service quality of Islamic banks in Indonesia. Data were obtained randomly using a questionnaire instrument that adopted from the research of Siddiqi and Amin. The result of this research that analyzed using an ordinary least square model (OLS) shows that the variable of service quality and customer satisfaction significantly effect on customer loyalty of Islamic banks.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SEMARANG Lilis Setyowati; Wikan Isthika; Ririh Dian Pratiwi
KINERJA Vol. 20 No. 2 (2016): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v20i2.843

Abstract

AbstractThe purpose of this study is analyze the factors influence the quality of financial statement .This study uses primary data obtained from questionnaires to accounting of SKPD Semarang. The method used in this research is multiple regression analysis. The results of this study indicate that (1) the variable role of information technology did not significantly affect the quality of financial statements, (2) the competence of human resources significant positive effect on the quality of financial statements, (3) the role of internal audit significant positive effect on the quality of financial statements.Keywords: role of IT, competence of human resources, role of internal audit, and quality of financial statement
Pelatihan Pengelolaan Keuangan Rumah Tangga Mikro Pada Ibu-Ibu PKK Dengan Metode “COPLO” Hendri Hermawan Adinugraha; Nafilah Nafilah; Ferida Rahmawati; Mila Sartika; Wikan Isthika; Hayu Wikan Kinasih; Melati Oktafiyani
Jumat Ekonomi: Jurnal Pengabdian Masyarakat Vol 3 No 1 (2022): April
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimas_ekon.v3i1.2340

Abstract

The training program for micro-household financial management for peer-to-peer women using the “COPLO” method aims to provide explanations to PKK mothers about the urgency of planning and managing micro household finances, providing explanations to PKK mothers about the allocation of posts micro household finances that must be spent every month, starting from various sources of income to expenditure items, and providing training on the COPLO (Commitment to Envelope) method to make it easier for PKK mothers in managing micro household financial conditions every month . The results show that this program is very relevant to the conditions of partner needs in the field and can be implemented according to the planned event rundown. Based on the results of the evaluation of 30 participants who have participated in this activity, it can be concluded that there were 20 pre-activity people (66.67%) PKK RT. 05/06 women did not carry out directional financial management, and did not make an allocation of expenditure items each month. 90% of participants did not know about the COPLO (Commitment to Envelope) method related to household financial management. After the activity, the training participants began to understand the importance and benefits of allocating monthly expenditure items using the COPLO method, and participants began to try to apply the COPLO method for household financial management.
HALAL LIFESTYLE TRAINING FOR MA ROHMANIYYAH’S STUDENTS: THE ISLAMIC LIFESTYLE PRACTICE OF TODAY’S ADOLESCENT Hendri Hermawan Adinugraha; Ferida Rahmawati; Mila Sartika; Wikan Isthika; Hayu Wikan Kinasih
AMALA Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2022): AMALA Jurnal Pengabdian Kepada Masyarakat
Publisher : Faculty of Economics and Islamic Business State Islamic Institute of Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.537 KB) | DOI: 10.23971/amala.v1i1.12

Abstract

Based on the analysis of the situation, it is known that currently the concept of halal is universal for both Muslims and non-Muslims, halal does not only cover the needs of sharia, but is also a concept of sustainability through aspects of an Islamic lifestyle. The purpose of implementing this service is to add insight/knowledge of partners in the field of Halal lifestyle (HLS), to help partners to be able to practice Halal lifestyle (HLS) as an Islamic lifestyle for today’s youth, to provide convenience for MA Rohmaniyyah students in choosing a style. Islamic life through Halal lifestyle (HLS). The method of implementing this activity uses an educational approach, counseling (socialization) and Halal lifestyle (HLS) training for teenagers. Then, in addition to a model or method of Halal lifestyle (HLS) that has been generated. This service concludes that the majority (92%) of the students of MA Rohmaniyyah Mranggen understand that the word halal means allowed and the rest said halal means good. They interpret the halal lifestyle as having good morals or attitudes according to sharia or polite behavior. Examples of the halal lifestyle they have ever done are religious tourism, saving in Islamic financial institutions, wearing the syar’i hijab. The reason they consider it important to live a halal lifestyle is because the halal concept is universally applicable as rahmatan lil ‘alamin, or because a halal lifestyle can make the body healthy, or because a halal lifestyle can increase dignity. The way to live a halal lifestyle is by practicing the 3 HM concept, namely it is halal to obtain it, halal to consume it, and halal to use it. All of the students of MA Rohmaniyyah Mranggen intend/interested in a halal lifestyle.
ANALISA NPL BANK UMUM KONVENSIONAL DILIHAT DARI CAR, LDR, ROA, DAN BOPO TERDAFTAR DI BEI Wikan Isthika; Nita Sovia
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8262

Abstract

This research aims to analyse the impact of CAR, LDR, ROA and BOPO on NPL. The research object is Indonesian conventional banking listed on Indonesia Stock Exchange over the period 2019 to 2021. The total samples obtained 43 companies, and the data are financial reports and annual reports of Indonesian conventional banks. Analyse data is using descriptive test, classical assumption test, and multiple linear regression test. The results show that return on asset have significant impact on non-performing loans on Indonesian conventional banks, while capital adequacy ratio, loan to deposit ratio and operating expenses dividing by operating income have no significant impact on Indonesian conventional banks listed on Indonesia Stock Exchange.
Religious Tourism in Nyatnyono Village Semarang Hendri Hermawan Adinugraha; Mila Sartika; Wikan Isthika
Islamic Studies Journal for Social Transformation ISJOUST Vol 2, No 2, 2018
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/isjoust.v2i2.1937

Abstract

The purpose of this study was to describe the potential and reality of religious tourism in Nyatnyono Village. This research is a type of field research with descriptive analyticalapproach. The results of this study was indicated that in addition to potential religious tourism, Nyatnyono Village also has other tourism potential. The development of the potential of Nyatnyono Village as a natural tourism, educational tourism, and cultural tourism which has been foundin Dusun Ngaglik, DusunGelap, DusunSipol, DusunKrajan and DusunSiroto (top of Nyatnyono Village). While the potential of Nyatnyono Village as industrial tourism and educational tourism has been located in DusunSendang Putri, DusunSendang Rejo and DusunBlanten (bottom of Nyatnyono Village). Implementation of tourism potential information in Nyatnyono Village can be carried out if it receives support from the village government through Village Owned Enterprises (BUMDES), Tourism Awareness Groups (POKDARWIS) and local community. The development of tourism diversification in Nyatnyono Village will have an impact on other sectors such as the environment, social and economy. With the development of tourism, it will automatically open opportunities for local community to open goods or services businesses related to the facilitation of visitors. This will directly affect local employment, reduce unemployment and increase income.
Co-Authors Ferida Rahmawati Hayu Wikan Kinasih Hendri Hermawan Adinugraha Lilis Setyowati Melati Oktafiyani Mila Sartika Nafilah Nafilah Nita Sovia Ririh Dian Pratiwi Sifa Asri Trisnani