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All Journal Performance Ganaya: Jurnal Ilmu Sosial dan Humaniora Performance : Jurnal Bisnis dan Akuntansi Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Multidisiplin Madani (MUDIMA) Sewagati: Jurnal Pengabdian Masyarakat Indonesia Journal of Accounting and Financial Issue
Astri Furqani
Fakultas Ekonomi Dan Bisnis, Universitas Wiraraja
Religion Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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IMPLEMENTASI GOOD CORPORATE GOVERNANCE (GCG) PADA BUMD KABUPATEN SUMENEP (STUDI PADA PT. BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) BHAKTI SUMEKAR SUMENEP) Furqani, Astri; Andini, Isnani Yuli
Performance Vol 3, No 1 (2013): Performance
Publisher : Fakultas Ekonomi

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Abstract

Perbankan Syariah seperti halnya perbankan pada umumnya merupakan lembaga intermediasi keuangan (financial intermediary institution) yakni lembaga yang melakukan kegiatan menghimpun dana dari masyarakat dalam bentuk kredit atau pembiayaan. Pengoperasian Bank Syariah ini tidak terlepas dengan tuntutan pelaksanaan tata kelola perusahaan yang baik (Good Corporate Governance) seperti yang diamanatkan oleh PBI No 11/33/PBI/2009 tentang Pelaksanaan Good Corporate Governance Bagi Bank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS). Konsep Good Corporate Governance antara Bank Konvensional dengan Bank Syariah pada dasarnya adalah sama, namun yang menjadi pembeda diantara keduanya ialah adanya syariah compliance yaitu kepatuhan pada syariah. Penelitian ini bertujuan untuk menggambarkan Implementasi Good Corporate Governance (GCG) Bank BPRS Bhakti Sumekar sebagai salah satu BUS. Penelitian ini adalah penelitian kualitatif dengan pendekatan deskriptif. Dalam studi kasus ini menggambarkan Implementasi Good Corporate Governance (GCG) di PT. BPRS Bhakti Sumekar. Peneliti dalam pengumpulan data menggunakan teknik pengumpulan data, wawancara, dan dokumentasi. PT. BPRS Bhakti Sumekar belum sepenuhnya melakukan prinsip-prinsip Good Corporate Governance (GCG) dengan baik. Lima prinsip tata kelola yang baik yaitu Transparency (keterbukaan informasi), accountability (akuntabilitas), Responsibility (pertanggungjawaban), independency (kemandirian), dan fairness (keadilan), khususnya yang perlu diperbaiki dalam akuntabilitas pelanggaran di titik Kode Etik. Kata Kunci: Good Corporate Governance, Perbankan Syariah, Syariah Compliance
Kesiapan Penggunaan Teknologi Informasi Pada Pengawasan Internal Penyelenggaraan Pemerintahan Daerah (Studi Pada Inspektorat Kabupaten Sumenep) Astri Furqani; Rusnani Rusnani
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 4 No 1 (2021)
Publisher : Jayapangus Press

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Abstract

Many local governments have implemented information technology-based systems in their business processes such as e-budgeting, e-procurement, electronic licensing and other applications. This phenomenon must be anticipated by the Regional Inspectorate. The use of information technology by the Regional Inspectorate in Internal Supervision of the implementation of Regional government is a necessity in the era of the industrial revolution 4.0. The purpose of this research is to determine the readiness of the Inspectorate of Sumenep Regency in the use of information technology in the internal supervision of the implementation of the regional government of Sumenep Regency. This research uses a qualitative approach with a descriptive type case study method. The informants in the study were four people, namely one structural official and three functional auditors, with a minimum work experience of four years. The process of testing the validity of the data uses triangulation. The data analysis in this study used the Mutula and Brakel models. Based on the results of the analysis using the Mutula-Brakel model with 5 components, there are 2 components that are not fully ready, namely the information readiness for the application of IT under supervision, represented by server availability and insufficient information management guidelines. Server procurement is constrained by refocusing due to the COVID-19 pandemic, but this has been re-budgeted for in 2021. In addition, infrastructure readiness for IT implementation under supervision is not fully adequate
Pendampingan Aspek Pemasaran dan Keuangan pada IKM Seni Meubel Desa Kacongan Kabupaten Sumenep Aprilya Dwi Yandari; Astri Furqani; Dina Kurniawati; Dessy Novita Laras Asih; Isnani Yuli Andini
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 2, No 3 (2022): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v2i3.178

Abstract

Based on the lack of understanding related to a good marketing system, how to record good financial statements, and their lack of analyzing the existing market analysis. So the service team tries to provide assistance related to the marketing and financial aspects by having a goal where IKM actors are able to market their products well by analyzing existing competitors by looking at market share. So that with this service, it is expected to be able to help SMEs to market and manage their finances well. The service method is carried out by conducting a survey first, pre-research, carrying out service, as well as an independent training process that is carried out at the final stage. Therefore, the owners and workers of the IKM are very active when the material is given and active at the application stage so that they understand and are able to deal with market conditions. This is very helpful for SMEs to determine the cost of goods, the purchase price of materials, and the selling price that is feasible to be marketed and become competitors for the same business actors.
IMPLEMENTASI GOOD CORPORATE GOVERNANCE (GCG) PADA BUMD KABUPATEN SUMENEP (STUDI PADA PT. BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) BHAKTI SUMEKAR SUMENEP) Astri Furqani; Isnani Yuli Andini
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 3 No 1 (2013): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.009 KB)

Abstract

Perbankan Syariah seperti halnya perbankan pada umumnya merupakan lembaga intermediasi keuangan (financial intermediary institution) yakni lembaga yang melakukan kegiatan menghimpun dana dari masyarakat dalam bentuk kredit atau pembiayaan. Pengoperasian Bank Syariah ini tidak terlepas dengan tuntutan pelaksanaan tata kelola perusahaan yang baik (Good Corporate Governance) seperti yang diamanatkan oleh PBI No 11/33/PBI/2009 tentang Pelaksanaan Good Corporate Governance Bagi Bank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS). Konsep Good Corporate Governance antara Bank Konvensional dengan Bank Syariah pada dasarnya adalah sama, namun yang menjadi pembeda diantara keduanya ialah adanya syariah compliance yaitu kepatuhan pada syariah. Penelitian ini bertujuan untuk menggambarkan Implementasi Good Corporate Governance (GCG) Bank BPRS Bhakti Sumekar sebagai salah satu BUS. Penelitian ini adalah penelitian kualitatif dengan pendekatan deskriptif. Dalam studi kasus ini menggambarkan Implementasi Good Corporate Governance (GCG) di PT. BPRS Bhakti Sumekar. Peneliti dalam pengumpulan data menggunakan teknik pengumpulan data, wawancara, dan dokumentasi. PT. BPRS Bhakti Sumekar belum sepenuhnya melakukan prinsip-prinsip Good Corporate Governance (GCG) dengan baik. Lima prinsip tata kelola yang baik yaitu Transparency (keterbukaan informasi), accountability (akuntabilitas), Responsibility (pertanggungjawaban), independency (kemandirian), dan fairness (keadilan), khususnya yang perlu diperbaiki dalam akuntabilitas pelanggaran di titik Kode Etik. Kata Kunci: Good Corporate Governance, Perbankan Syariah, Syariah Compliance
PERANAN INSPEKTORAT KABUPATENSUMENEP DALAM MENCEGAH DAN MENDETEKSI FRAUD DI DINAS PENDIDIKAN SUMENEP Astri Furqani; Hafidhah Hafidhah
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 5 No 1 (2015): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

In this era, a lot of activities that can not be separated from the practice of cheating or fraud , no exception In the government . Inspektorat Sumenep is the leading institution of internal Local Government in preventing and detecting fraud in the Local Government appropiate Perbup Sumenep No. 29 of 2008 . Dinas Pendidikan Sumenep need attention on the issue . This is due to Dinas Pendidikan Sumenep an agency with the largest number of assets and managing large budgets . These conditions led to the formulation of the problem is How Inspektorat Sumenep role in preventing and detecting fraud in Dinas Pendidikan Sumenep. This study used a qualitative approach in which the focus of this study is Inspektorat role in preventing and detecting fraud at Dinas Pendidikan Sumenep . Primary data obtained by direct interviews with the parties directly related to the determination of the source of research data in a qualitative study using nonprobability sampling . The sampling technique used was purposive sampling . The conclusion of this study, role of the Inspektorat Sumenep in the prevention of fraud in Dinas Pendidikan Sumenep still not maximal . This is due to Inspektorat Sumenep not supervise from the planning / budgeting and not optimal in overseeing and assisting the implementation of the SPIP as an instrument of fraud prevention in Dinas Pendidikan Sumenep . The role of Inspektorat Sumenep in the detection of fraud in Dinas Pendidikan Sumenep done by conducting an audit of financial and asset management in each financial year.Keywords: fraud, government, inspektorat.
PENGARUH PERTUMBUHAN EKONOMI DAN PENDAPATAN ASLI DAERAH TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA PEMKAB SUMENEP (Periode 2009-2013) Astri Furqani; Titimmah Titimmah
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 5 No 2 (2015): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Pertumbuhan Ekonomi dan Pendapatan Asli Daerah terhadap Pengalokasian Anggaran Belanja Modal pada Pemkab Sumenep. Sampel dalam penelitian ini menggunakan laporan Realisasi APBD dan  data pertumbuhan ekonomi (PDRB) Sumenep dari tahun 2009-2013. Sedangkan metode yang digunakan dalam penelitian ini adalah metode kuantitaif deskriptif dan model análisis yang digunakan untuk menguji hipótesis adalah regresi linear berganda.Hasil penelitian ini menunjukkan bahwa: (1) pada analisa secara simultan hasilnya variabel independen (pertumbuhan ekonomi dan pendapatan asli daerah) berpengaruh signifikan terhadap variabel dependen (Belanja Modal). (2) analisa secara parsial pertumbuhan ekonomi tidak berpengaruh signifikan terhadap belanja modal, sedangkan Pendapatan Asli Daerah berpengaruh signifikan terhadap belanja modal. Keywords: tax compliance, education level, income levelPenelitian ini bertujuan untuk mengetahui Pengaruh Pertumbuhan Ekonomi dan Pendapatan Asli Daerah terhadap Pengalokasian Anggaran Belanja Modal pada Pemkab Sumenep. Sampel dalam penelitian ini menggunakan laporan Realisasi APBD dan  data pertumbuhan ekonomi (PDRB) Sumenep dari tahun 2009-2013. Sedangkan metode yang digunakan dalam penelitian ini adalah metode kuantitaif deskriptif dan model análisis yang digunakan untuk menguji hipótesis adalah regresi linear berganda.Hasil penelitian ini menunjukkan bahwa: (1) pada analisa secara simultan hasilnya variabel independen (pertumbuhan ekonomi dan pendapatan asli daerah) berpengaruh signifikan terhadap variabel dependen (Belanja Modal). (2) analisa secara parsial pertumbuhan ekonomi tidak berpengaruh signifikan terhadap belanja modal, sedangkan Pendapatan Asli Daerah berpengaruh signifikan terhadap belanja modal. Keywords: tax compliance, education level, income level
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Periode 2010-2015) Syarifah Rabi’ah Andawiyah; Astri Furqani
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 6 No 2 (2016): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Earnings management in a practical level is the deliberate actions carried out by the company's management to affect earnings in the process of preparation of financial statements that are used to assess a company and usually management provides information about the economic benefits which were not experienced by the company for personal purposes as well as to increase the value of the company. This study aimed to examine the effect of the Return on Assets (ROA), institutional ownership, the percentage of public shares, the board of directors, audit committees and leverage partially or simultaneously on earnings management during the period 2010-2015. The population in this study is a sub company's automotive sector and the components listed in the Indonesia Stock Exchange by using purposive sampling method. Data were analyzed using multiple linear regression analysis. The results of hypothesis shows that (1) partially there is influence between the Return on Assets (ROA), commissioners and leverage to earnings management, but there is no influence between institutional ownership, the percentage of public shares and the audit committee on earnings management (2) is simultaneously a influence between the return on Assets (ROA), institutional ownership, the percentage of public shares, the board of directors, audit committees and leverage to earnings management.Keywords: earnings management, Return on Assets (ROA), institutional ownership, the percentage of public shares, the board of directors, audit committee, leverag
STUDI EMPIRIS PERILAKU KEPATUHAN PAJAK PADA WAJIB PAJAK ORANG PRIBADI (STUDI PADA KPP PARATAMA PAMEKASAN) Astri Furqani; Norsain Norsain
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 7 No 2 (2017): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.982 KB) | DOI: 10.24929/feb.v7i1.404

Abstract

Tax compliance issue is a classic problem encountered in almost all the countriesthat apply the taxation system. Ongoing reforms in government taxation which includesthe formulation and manufacture of legislation and improvement of tax administrationthat facilitate services for the taxpayer. The question, after all this time self-assessmentsystem is running, why the level of compliance has not yet reached the optimum level?What drives someone to be obedient and disobedient?This study using convenience sampling method with a sample of 225 respondentsindividual taxpayer listed on STO Pamekasan.The results showed there are significant variable level of education and incomelevel of the Compliance Tax. SPSS test results, that after the simultaneous analysis ofindependent variables significantly influence the dependent variable at the level of 5%(0.05). R Square = 0.154 showed 15% variation Tax Compliance influenced by educationlevel variables and variable rate income and the rest influenced by other factors notknown to include error. With a significance level of 5%, the variable X whichsignificantly affect the Y variable is the variable X1 only to Education for sign value<0.05 while the variable rate income> 0.05
MENELUSURI KESIAPAN LEMBAGA KEUANGAN MIKRO SYARIAH DALAM MENGHADAPI REVOLUSI INDUSTRI 4.0 Astri Furqani; Rusnani .
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 2 (2020): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v10i2.1219

Abstract

Baitul Mal Wat-Tamwil (BMT) is a sharia microfinance institution. The current challenge for BMT is the change in the global business landscape based on the internet and information technology or the so-called industrial revolution 4.0. The phenomenon of the industrial revolution 4.0 must be anticipated by BMT. The purpose of this study is to determine the readiness of BMT in responding to the 4.0 industrial revolution and provide suggestions for improvement. This study used a qualitative approach with a descriptive type case study method of BMT which was used as a research site, namely BMT NU (Nuansa Umat) East Java which was centered in Gapura Tengah Village, Gapura District, Sumenep Regency due to its very rapid development and became the BMT with the largest assets on Madura Island. . The results of the research are the readiness of BMT NU East Java in facing the era of the Industrial Revolution 4.0 when viewed from 6 existing aspects such as aspects of Economic Challenges, Social Challenges, Increased Virtual Performance, Technical Challenges, Environmental Challenges and Regulatory and Political Challenges all have gone very well, however technological developments / service innovations owned by BMT NU are not yet fully familiar among members / customers in utilizing these services so that there is a need for increased relationship management to better know the needs of the community and its members
Pengaruh Partisipasi Masyarakat, Profesionalisme, dan Optimalisasi Pengelolaan Aset Desa Terhadap Pendapatan Asli Desa (Studi pada Desa dan Kelurahan di Kecamatan Kota Sumenep) Sri Damayanti Wulandari; Astri Furqani
Jurnal Multidisiplin Madani Vol. 2 No. 7 (2022): July 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v2i7.723

Abstract

Efforts to increase Village Original Income are managing village assets professionally, utilizing village assets optimally and requiring community participation support. The fact is that there are still some villages whose asset inventories are less than optimal, thus triggering conflicts over village asset problems in the future. The type of data in this research is quantitative data, the data source of this research is primary data. The sample of this research was conducted in 12 villages, 4 sub-districts. The results of this study indicate that Community Participation and Optimization of Village Asset Utilization have no significant effect on Village Original Income. While the Professionalism of Village Asset Management has a positive effect on Village Original Income. Thus there is only one variable that has a positive and significant effect on Village Original Income.
Co-Authors Adhen Hendra Sukmana Aprilya Dwi Yandari Arief Hidayatullah Khamainy Dessy Novita Laras Asih Dina Kurniawati Hafidhah Hafidhah Isnani Yuli Andini Norsain Norsain Rusnani Rusnani Selvia Renzy Nor Aini Aprilia Sri Damayanti Wulandari Syarifah Rabi’ah Andawiyah Titimmah Titimmah Wilda Maritha Sari Yulisanti Yulisanti