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All Journal Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Informatika Ekonomi Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Maqdis: Jurnal Kajian Ekonomi Islam Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Informatika Ekonomi Bisnis International Journal of Multidisciplinary Research of Higher Education (IJMURHICA)
Vima Tista Putriana
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Andalas Padang
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Pengaruh Akuntabilitas, Transparansi, dan Literasi Zakat terhadap Preferensi Muzakki dalam Memilih Saluran Distribusi Zakat Tiara, Sonita; Yurniwati, Yurniwati; Putriana, Vima Tista
Ekonomis: Journal of Economics and Business Vol 6, No 1 (2022): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i1.536

Abstract

This research aims to empirically prove the influence of zakat accountability, transparency, and literacy on muzakki preferences in choosing zakat distribution channels. The dependent variables in this study are muzakki preferences as measured by the nominal scale categorized, 1 (one) for muzakki who choose to distribute zakat through zakat management organizations (OPZ) and 0 (zero) for muzakki who choose to distribute zakat through non OPZ. The independent variables in this study are accountability, transparency, and zakat literacy. Accountability and transparency are measured on a 5-point likert scale and zakat literacy is measured using the Zakat Literacy Index developed by the BAZNAS Center for Strategic Studies in 2019. The population in this study is all educators and education personnel who have ASN status in the Andalas University environment. Based on the simple random sampling method, the sample obtained as many as 252 samples that meet the research criteria. The analysis method used is binary logistic regression analysis. The results showed that accountability, transparency and zakat literacy affected muzakki preferences in choosing zakat distribution channels. Respondents' preferences are dominated by choosing to distribute directly to individual zakat recipients or non-OPZ.
Implementasi Kebijakan Transaksi Non Tunai Pemerintah Daerah di Indonesia Astri Tania Herlen; Vima Tista Putriana; Denny Yohana
Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 1 (2021): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v21i1.1235

Abstract

Non cash transactions are a new paradigm in the management of government finance. Non cash transactions are implemented in line with the issuance of the Minister of Home Affairs circular No. 910/1866 in 2017 concerning the implementation of non cash transactions in local governments. This is in accordance with the provisions of Presidential Instruction No. 10 in 2016. The purpose of this study is to investigate the application of non cash transactions by local governments in Indonesia. The results showed that the implementation varies across local governments in Indonesia in terms of when local governments under studied began to implement the system, minimum amount or threshold for the cash transactions allowed by the local governments under studied and types of transactions that have been done under non-cash transactions. The implementation of the non cash system is carried out in accordance with the principles of good governance. This non cash transaction system provides several benefits and constraints in implementing it in local governments
Evaluasi Implementasi Kebijakan Transaksi Non-Tunai dalam Konteks Pengelolaan Keuangan Daerah: Studi Kasus di Kota Solok-Sumatera Barat Budi Febrian Wijaya; Suhairi Suhairi; Vima Tista Putriana
Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 1 (2021): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v21i1.1230

Abstract

This study aims to evaluate the implementation of non-cash transactions in regional financial management. This research method is a qualitative method with a approach multicase studies. Data collection through interviews,  observation and documentation is then processed through data reduction,  data presentation and drawing conclusions. Data analysis through the Government Internal Control System approach. The informants of this study consisted of regional financial managers. The results showed that the implementation of non-cash transactions was carried out in stages,  there was diversity in implementation,  had an impact on the efficiency of administration time,  budget,  accountability and transparency of cash management and decreased the number of audit findings,  but the implementation of non-cash transactions had not had an impact on the recording process of financial statement transactions. accrual-based,  efficient audit process time,  unorganized administration of financial management accountability,  weak control function of OPD Heads,  lack of stakeholder commitment,  financial management regulations and audits have not been updated,  there are no strict sanctions for violations. The obstacles faced are incomplete banking services,  making requests if the transfer is different from the bank and the length of time for handling the problem.
Analisis Pengaruh Sukuk dan Sukuk Berkelanjutan terhadap Reputasi Perusahaan Shinta Riani; Yurniwati Yurniwati; Vima Tista Putriana
Ekonomis: Journal of Economics and Business Vol 6, No 1 (2022): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i1.535

Abstract

This study aims to analyze the effect of sukuk and sustainable sukuk on the company's reputation. The population of this study are publicly listed companies on the Indonesia Stock Exchange. The research sample was carried out by sampling using purposive sampling technique, with observations for 3 years. Hypothesis testing in this study using multiple regression analysis and different tests. The results show that sukuk have no effect on the company's reputation, while sustainable sukuk have an effect on the company's reputation. There is no difference between the reputation of the sukuk issuing company and the reputation of the sustainable sukuk issuing company. The results of the analysis of the coefficient of determination show that sustainable sukuk affect the company's reputation by 11.2%.
Analisis Konsistensi Perencanaan dan Penganggaran Urusan Pendidikan di Kota Solok Tahun 2016-2019 Sridarnilawati Sridarnilawati; Suhairi Suhairi; Vima Tista Putriana
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12, No 1 (2021): Mei
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/eksis.v12i1.217

Abstract

The preparation of planning and budgeting documents greatly contributes to the achievement of regional performance. Consistency in planning and budgeting is an indicator in assessing the performance of local governments. The object of this research is educational affairs. Education affairs are given top priority for the local government of Kota Solok. It is intended that the budget for education affairs reaches more than 20% of the total regional expenditure budget. Types of data are secondary data and primary data. Secondary data are RPJMD, RKPD, KUA, PPAS and APBD and LAKIP while primary data is neglecting to interview members of the Regional Government Budget Team (TAPD), BAPPEDA and OPD who are responsible for Educational Affairs. Assessment of the consistency of planning and budgeting uses the Planning and Budgeting Consolidated Matrix (MKPP) and the causes of inconsistency are interviews with informants who understand and know this. The results of this research consistency of planning and budgeting for educational affairs is very good. The causes of inconsistency in planning and budgeting documents are that the proposed Special Allocation Fund (DAK) was not approved by the Central Government, the intervention of the Government and Members of the Council, the existence of regulations from the Central Government. Analysis of the achievement of the performance of education affairs in the City of Solok shows that in general the achievement of the indicators of education affairs has not been achieved because the achievement of indicators according to each year is.
Mekanisme dan Implementasi Fraud Control Plan: Studi Kasus pada Rumah Sakit Umum Daerah Alharis Tagora; Vima Tista Putriana
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 2 (2022): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v7i2.424

Abstract

Fraud can take different forms, one of them is known as ‘corruption’. Corruption is still high in Indonesia up until now. This indicates that repressive strategies should be accompanied by preventive strategies in tackiling fraud. Badan Pengawasan Keuangan dan Pembangunan, in its role as an internal auditor of the government has attempted to develop ‘Fraud Control Plan’ (FCP). FCP has ten attributes: anti-fraud policies, accountability structures, standards of behavior and discipline, fraud risk management, employee awareness, fraud reporting system, whistleblower protection, customer and community awareness, investigative procedures, and disclosure to external parties. This study aims to explore and understand the fraud control mechanism and how it has been implemented in local hospital XYZ and to assess the level of consistency of the existing fraud control mechanism with the ten FCP attributes. The research was designed as a qualitative research, with data collection methods involved interviews and documentary analysis. The results showed that local hospital XYZ already has a fraud control mechanism in place at the moment: the local hospital has formed a team in charge of fraud handling and an anti-fraud policy has been formulated. However, the mechanism has not meet the ten FCP attributes yet.
FACTORS INFLUENCING ZAKAT PAYERS’ PREFERENCE IN DISCHARGING ZAKAT OBLIGATIONS: AN EXPLORATIVE STUDY VIMA TISTA PUTRIANA
Maqdis: Jurnal Kajian Ekonomi Islam Vol 3, No 2 (2018): Juli - Desember 2018
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v3i2.203

Abstract

This research aims to explore factors influencing zakat payers’ preference in discharging their zakat obligations (i.e. paying zakat through authorized zakat institutions or giving it directly to recipients). This research was inspired by one of findings of our research on the effectiveness of zakat community development (ZCD) in Tanah Datar District. More clearly, ineffectiveness of the ZCD program undertaken was due to among others insufficient funding. This result indicates that local BAZNAS as the authorized zakat institution operated locally has not been able yet to optimize collection of zakat funds from zakat payers. This research is explorative in nature and therefore adopts a qualitative research approach. Data was collected at the end of October 2018, using Focus Group Discussion (FGD) with participants were two groups of postgraduate students majoring in Sharia Accounting and Sharia Banking at the State Islamic Institute Batusangkar. This research concludes that zakat payers’ preference in discharging their zakat obligations is influenced by factors such as zakat awareness, tradition, trust and level of income. This is the first research undertaken to explore the behavior of zakat payers in Indonesia. The result theoretical framework proposed in this study can be empirically tested in a larger population by the future research.
DETERMINANTS OF MUZAKKI’ PREFERENCE IN INDONESIA: CONCEPTUAL FRAMEWORK ANALYSIS VIMA TISTA PUTRIANA; YURNIWATI YURNIWATI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 4, No 2 (2019): Juli - Desember 2019
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v4i2.214

Abstract

This paper aims to critically evaluate a conceptual framework of determinants of muzakki’ preferences in Indonesia when discharging their zakat obligations developed in Putriana (2018). Understanding preferences of muzakki in Indonesia is critical due to the huge zakat potential owned by Indonesia that can be explored and utilized by zakat institutions for maximum benefits of Indonesian people. The knowledge and understanding of muzakki’ preferences in choosing their zakat distribution channels will help policy makers to issue regulations required that help zakat institutions amplifying their roles and capacity. For zakat institutions, the knowledge and understanding is useful to formulate strategies needed to persuade muzakki in Indonesia to trust them managing their zakat. This study contributes to the development of a more comprehensive conceptual framework of determinants of muzakki’ preferences in Indonesian context. The current study also attempts to establish communication among researchers with different backgrounds working on the topic of muzakki’ preferences
Penggunaan Pendekatan Personal untuk Menghubungkan Usaha Mikro “Wan Alan Padang Panjang” dan Target Pasarnya Vima Tista Putriana; Yurniwati Yurniwati; Elda Simitra
Warta Pengabdian Andalas Vol 29 No 4 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.29.4.417-427.2022

Abstract

A micro business of Wan Alan Padang Panjang, a partner in this community service activity, faces a significant problem: a low sales rate. Wan Alan produces four essential ingredients for cooking (white, red and yellow ingredients and onion paste) and ingredients for making Rendang – the traditional food of West Sumatera. The activity is done through seven steps, i.e. getting to know the partner, becoming users of the partner’s products, understanding characteristics and values of the partner’s products, identifying the right target market, choosing the most effective marketing method, designing promotion strategies and taking advantages of a personal network to introduce the partner’s product. The intervention has resulted in (i) the partner’s products are started to become known by the target market, (ii) an increase in sales gradually, (iii) products have been sold in another city (i.e. Padang), and (iv) three persons are acting as resellers now.
Roles of Indonesia Magnifecence of Zakat in Managing Zakat, Infak and Sadaqah Asrida Asrida; Syukri Iska; Vima Tista Putriana
International Journal of Multidisciplinary Research of Higher Education Vol 6 No 2 (2023): (April) Theme Education, Social Science, Arts and Economy Development
Publisher : Islamic Studies and Development Center in Collaboration With Students' Research Center Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ijmurhica.v6i2.25

Abstract

Indonesia as a country with a majority Muslim population and at the same time being a country with the largest Muslim population in the world, should ideally have a good zakat management system. In fact, Indonesia only has regulations regarding the management of zakat. The purpose of this study was to find out and understand the implementation of the principles of accountability and transparency in ZIS management by BAZNAS of Tanah Datar Regency. The type of research used is qualitative research, by adopting case study research. Data collection techniques used are through observation, interviews and documentation. This research is analyzed using the concept developed by Miles and Huberman. The researcher collected the necessary data, then reduced the data by focusing on the researcher's views on the implementation of accountability and transparency implemented by BAZNAS of Tanah Datar Regency. From research conducted in the field it can be concluded that BAZNAS of Tanah Datar Regency has implemented the principle of accountability in managing ZIS funds in accordance with the concept developed byIndonesia Magnifence of Zakat both in the decision-making process and in the policy socialization process. Furthermore, for the principle of transparency carried out by BAZNAS, Tanah Datar Regency has not fully implemented the principle of transparency. Of the five indicators of the principle of transparency, there are two principles of transparency that have not been fully implemented by BAZNAS of Tanah Datar Regency, namely the publication of reports on financial position through the mass media and auditing both sharia and finance.
Co-Authors Alharis Tagora Asrida Asrida Astri Tania Herlen Aulia Agustin Budi Febrian Wijaya Denny Yohana Efa Yonnedi Elda Simitra Muhammad Azuli Rizki Muhammad Wafiq Mushlihatud Dina Shinta Riani Sridarnilawati Sridarnilawati Suhairi Suhairi Syukri Iska Tiara, Sonita Yurniwati Yurniwati