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All Journal IQTISHADIA: Jurnal Ekonomi & Perbankan Syariah Jurnal Analisa Akuntansi dan Perpajakan Akuntansi : Jurnal Akuntansi Integratif JPS (Jurnal Perbankan Syariah) International Journal of Trends in Accounting Research Shafin: Sharia Finance and Accounting Journal International Journal of Trends in Accounting Research
Fena Ulfa Aulia
IAIN Madura
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM PERHITUNGAN PROFITABILITAS PRODUK PADA UD. NIAGA BAKTI Aulia, Fena Ulfa; Anam, Khairul
IQTISHADIA: Jurnal Ekonomi & Perbankan Syariah Vol 2, No 1 (2015)
Publisher : STAIN PAMEKASAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.565 KB) | DOI: 10.19105/iqtishadia.v2i1.838

Abstract

The Charge imposition of factory overhead based on traditional systems often cause distorted costs. One of efforts to overcome these distortions fees is with charging the costs  factory overhead  by the activity based costing. The use of activity based costing can also help companies that produce many products  in determining the level of profitability. Profitability indicates whether an enterprise has good prospects in the future for the companys survival. This research is a quantitative descriptive research conducted at UD NIAGA BAKTI engaged in the processing of tuna fish PETIS in Pamekasan located in the village of Konang, Subdistrict of Galis, Regency of Pamekasan. The type of data  used in this research is quantitative data obtained by direct observation and Interview. This techniques of research analysis calculates and compares the products profitability of PETIS by using traditional cost systems and costing system based activity. The results of this research indicates that there are differences in the principal cost of production and profitability UD NIAGA BAKTI by using activity based costing compared  Traditional Cost Systems.
Penerapan Cost, Volume And Profit Analysis Sebagai Alat Bantu Perencanaan Laba Pada Pabrik Paving Wahyu Agung Aulia, Fena Ulfa
IQTISHADIA: Jurnal Ekonomi & Perbankan Syariah Vol 5, No 1 (2018)
Publisher : STAIN PAMEKASAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.382 KB) | DOI: 10.19105/iqtishadia.v5i1.1576

Abstract

The orientation of the profit-oriented company is the desired maximum profit achievement. Maximum profit desired by the company will not be easy to achieve without any profit planning. The existence of profit planning can help the company to know the amount of sales that must be met in order to achieve profit targets. One of the tools in profit planning is Cost Volume Profit Analysis. This research is a quantitative descriptive research conducted at WAHYU AGUNG paving factory which is engaged in paving industry located in Teja Barat Village, Central Hamlet of Pamekasan Regency. The type of data used in this study is quantitative data obtained by conducting direct observation and interviews. The analysis technique of this research consists of four steps: to know the contribution margin ratio, to determine the break event point of the company, to determine the profit to be achieved in the next period and to calculate the margin of safety of the company. The results of this study indicate that there is a contribution margin ratio of 38.12%. Break Event Point paving factory WAHYU AGUNG Rp 32.124.941,71 or 1.647 units / 33 meters paving . The target of profit to be achieved in November 2017 is 30% of the profit achieved in October 2017 so that the sales to be increased by 1,829.46 units / 33 meters paving from the sales rate in October 2017 with a margin of safety of 21.55%.
Pengukuran Laba Berdasarkan Praktik Akuntansi UMKM Online di Kabupaten Pamekasan -, Fena Ulfa Aulia
Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i2.259

Abstract

ABSTRACT A business entity must be separate from the private entity in order to measure its performance. Most of the UMKMs in Pamekasan have not yet separated their personal and business entities, so the measurement of earnings is biased. Nowadays, the SMEs in Pamekasan have utilized online facilities in their sales both through online shops and social media. When referring to the birth of accounting, accounting practices are born from business practices, so that changing conventional business practices online also changes accounting practices. This research is a qualitative descriptive study using primary data through interviewing correspondents with data analysis techniques describing data and discussed based on existing theories then conclusions are drawn. The population in this study is all online MSMEs in Pamekasan with random sampling techniques with regard to the principle of convenience as many as 10 samples. The results of this study indicate that there are various online MSME earnings measurements with varied accounting practices and are still simple and do not yet refer to SAK EMKM.
Pengaruh Pelayanan PajakTerhadap Loyalitas Wajib Pajak Pada KPP Pratama Pamekasan Aulia, Fena Ulfa; Aini, Indah Kuratul; Fadilah, Fadilah Fadilah
Jurnal Analisa Akuntansi dan Perpajakan Vol 5 No 2 (2021)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.392 KB) | DOI: 10.25139/jaap.v5i2.4067

Abstract

Abstrak Tujuan penelitian ini adalah yaitu untuk mengetahui dan menganalisis Pelayanan Pajak Terhadap Loyalitas Wajib Pajak di KPP Pratama Pamekasan. Data diperoleh dari kuesioner yang disebar melalui google from kepada wajib pajak wilayah kerja KPP Pratama Pamekasan. Sebanyak 40 kuesioner yang telah terisi dan dapat diolah. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatif. Hasil penelitian menunjukkan bahwa pelayanan pajak berpengaruh positif yang signifikan terhadap loyalitas wajib pajak di KPP Prtama Pamekasan. Hal ini membuktikan bahwa semakin baik pelayanan pajak yang diberikan maka akan meningkatkan loyalitas wajib pajak untuk melaksanakan kewajiban perpajakan. Karena dari 40 responden yang mengisi kuesioner menunjukkan bahwa 61.43% responden setuju KPP Pratama Pamekasan telah memberikan excellent service dengan tingkat loyalitas WP dalam memenuhi kewajiban perpajakan sebesar 52.5%. dan hal ini tentu berpengaruh pada ketepatan dan ketaatan dalam penyampaian SPT wajib pajak.
Pengaruh Pelayanan PajakTerhadap Loyalitas Wajib Pajak Pada KPP Pratama Pamekasan Aulia, Fena Ulfa; Aini, Indah Kuratul; Fadilah, Fadilah Fadilah
Jurnal Analisa Akuntansi dan Perpajakan Vol. 5 No. 2 (2021)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.392 KB) | DOI: 10.25139/jaap.v5i2.4067

Abstract

Abstrak Tujuan penelitian ini adalah yaitu untuk mengetahui dan menganalisis Pelayanan Pajak Terhadap Loyalitas Wajib Pajak di KPP Pratama Pamekasan. Data diperoleh dari kuesioner yang disebar melalui google from kepada wajib pajak wilayah kerja KPP Pratama Pamekasan. Sebanyak 40 kuesioner yang telah terisi dan dapat diolah. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatif. Hasil penelitian menunjukkan bahwa pelayanan pajak berpengaruh positif yang signifikan terhadap loyalitas wajib pajak di KPP Prtama Pamekasan. Hal ini membuktikan bahwa semakin baik pelayanan pajak yang diberikan maka akan meningkatkan loyalitas wajib pajak untuk melaksanakan kewajiban perpajakan. Karena dari 40 responden yang mengisi kuesioner menunjukkan bahwa 61.43% responden setuju KPP Pratama Pamekasan telah memberikan excellent service dengan tingkat loyalitas WP dalam memenuhi kewajiban perpajakan sebesar 52.5%. dan hal ini tentu berpengaruh pada ketepatan dan ketaatan dalam penyampaian SPT wajib pajak.
Pengukuran Laba Berdasarkan Praktik Akuntansi UMKM Online di Kabupaten Pamekasan Fena Ulfa Aulia -
Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i2.259

Abstract

ABSTRACT A business entity must be separate from the private entity in order to measure its performance. Most of the UMKMs in Pamekasan have not yet separated their personal and business entities, so the measurement of earnings is biased. Nowadays, the SMEs in Pamekasan have utilized online facilities in their sales both through online shops and social media. When referring to the birth of accounting, accounting practices are born from business practices, so that changing conventional business practices online also changes accounting practices. This research is a qualitative descriptive study using primary data through interviewing correspondents with data analysis techniques describing data and discussed based on existing theories then conclusions are drawn. The population in this study is all online MSMEs in Pamekasan with random sampling techniques with regard to the principle of convenience as many as 10 samples. The results of this study indicate that there are various online MSME earnings measurements with varied accounting practices and are still simple and do not yet refer to SAK EMKM.
Good Corporate Governance (GCG) Sebagai Faktor Penentu Loyalitas Nasabah Bank Umum Syariah Fena Ulfa Aulia; Novieta Merry Charolina; Lasmi Febrianingrum
Akuntansi : Jurnal Akuntansi Integratif Vol. 7 No. 2 (2021): Volume 7 Nomor 2 Oktober 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i2.568

Abstract

Abstract This study aims to examine the effect of implementing good corporate governance on customer loyalty in Islamic commercial banks. The type of research used is quantitative explanation. The data source used is secondary data, namely the annual financial report and reports on the implementation of good corporate governance of Islamic commercial banks for the 2014-2020 period. The population in this study were all Islamic commercial banks listed on the official statistical website of OJK which amounted to 12 Islamic commercial banks using purposive sampling technique. The data analysis used was panel data regression, and hypothesis testing with the SPPS application. The results of the study indicate that the implementation of GCG has no effect on customer loyalty of Islamic commercial banks. Thus, customer loyalty in Islamic commercial banks is not formed because of the implementation of GCG in Islamic bank management. So every increase in customer loyalty in Islamic banks is not affected by the implementation of GCG. The contribution of this study states that the GCG signal cannot predict customer loyalty. Because customer loyalty is determined by the services provided by Islamic commercial banks.
Praktik Pembiayaan Mudharabah dan Musyarakah terhadap Profitabilitas Bank Umum Syariah di Indonesia Fena Ulfa Aulia; Elda Ayu Nabila AJ
Shafin: Sharia Finance and Accounting Journal Vol. 1 No. 1 (2021)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1073.63 KB) | DOI: 10.19105/sfj.v1i1.4349

Abstract

Penelitian ini bertujuan untuk mengetahui dampak pembiayaan mudharabah dan pembiayaan musyarakah terhadap profitabilitas bank umum syariah di Indonesia (Periode 2017-2019). Dalam penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Popolasi yang digunakan adalah seluruh Bank Umum Syariah yang terdaftar di Indonesia. Teknik pengambilan sampel yaitu  dengan menggunakan teknik Simple Random Sample. Teknik analisis data menggunakan uji asumsi klasik (uji normalitas, uji autokorelasi, uji heteroskedastisitas, uji multikolinearitas), uji analisis persamaan regresi linear berganda, dan uji statistik (uji t, uji F dan uji koefisien determinasi). Hasil penelitian menunjukkan bahwa pembiayaan mudharabah dan pembiayaan musyarakah secara simultan berpengaruh signifikan dan positif terhadap profitabilitas (ROA). Hasil pengujian secara parsial menunjukkan bahwa pembiayaan mudharabah berpengaruh signifikan dan positif terhadap profitabilitas (ROA), sedangkan pembiayaan musyarakah berpengaruh signifikan dan negatif terhadap profitabilitas (ROA)
Pengaruh Pembiayaan Ijarah, Non-Performing Financing Dan Financing To Deposit Ratio Terhadap Return On Assets Pada Unit Usaha Syariah Tahun 2018-2020 Rini Malinda Sari; Fena Ulfa Aulia; Iis Nurul Anami; Atika Salsabila
JPS (Jurnal Perbankan Syariah) Vol 2 No 1 (2021): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM Publishing & Printing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (872.56 KB) | DOI: 10.46367/jps.v2i1.286

Abstract

This study aims to determine the effect of ijarah financing, non-performing financing (NPF) and financing to deposit ratio (FDR) on return on assets (ROA) in Islamic business units (IBU) in 2018-2020. In this study, secondary data is used in the form of published quarterly financial reports of Islamic business units which are obtained from the website of the Financial Services Authority. The method used in this research is multiple linear regressions. The results of this study indicate that partially the ijarah financing variable has no significant effect on ROA, while NPF and FDR affect ROA. Ijarah financing cannot be used as a partial determining factor for ROA for IBU, but simultaneously ijarah financing, NPF and FDR can be used as a determining factor for ROA for IBU. Stakeholders can use the NPF and FDR variables as determinants of the level of ROA of an IBU.
Non-Performing Financing and Efficiency as Predictive Factors for Profitability of Islamic Commercial Banks during the COVID-19 Pandemic Holilur Rahman; Fena Ulfa Aulia; Fadilah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 1 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to examine the impact of NPF and the efficiency level of Islamic banks on the profitability of Islamic commercial banks during the pandemic.This study uses a quantitative approach with the type of explanatory research. The data analysis method used in this study is multiple linear regression analysis, the variables used in this study are variable X and variable Y, which includes variable X (independent variable) namely Non Performing Financing (X1) and Efficiency (X2). Variable Y (dependent variable) is Profitability.The results show that: First, partially Non-Performing Financing has an impact on the ROE of Islamic commercial banks, but the efficiency level of Islamic banks does not have an impact on ROE. Second, Simultaneously Non-Performing Financing and the efficiency level of Islamic commercial banks have no effect on profitability. The implication of this research is that partially NPF can be used by investors and potential investors to be used as a reference for making investment decisions.
Co-Authors Aini, Indah Kuratul Anam, Khairul Atika Salsabila Elda Ayu Nabila AJ Fadilah Fadilah, Fadilah Fadilah Holilur Rahman Iis Nurul Anami Lasmi Febrianingrum Novieta Merry Charolina Rini Malinda Sari