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All Journal Jurnal Reviu Akuntansi dan Keuangan MIMBAR (Jurnal Sosial dan Pembangunan) JPPI (Jurnal Penelitian Pendidikan Indonesia) Kajian Akuntansi Jurnal Riset Akuntansi Bandung Conference Series: Accountancy Kajian Akuntansi Jurnal Penelitian Pendidikan Indonesia

Kania Nurcholisah

Program Studi Akuntansi, Fakultas Ekonomi Bisnis, Universitas Islam Bandung

Author-ID : 334417

Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 32 Documents Claim Missing Document

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Construction Of A Performance Assessment Model For Zakat Management Institutions Sri Fadilah; Rini Lestari; Kania Nurcholisah
MIMBAR (Jurnal Sosial dan Pembangunan) Volume 32, No. 2, Year 2016 [Accredited by Ristekdikti]
Publisher : Universitas Islam Bandung

The objective of the research is to examine the performance evaluation using Balanced Scorecard model. The research is conducted due to a big gap existing between zakat (alms and religious tax in Islam) with its potential earn of as much as 217 trillion rupiahs and the realization of the collected zakat fund that is only reached for three trillion. This indicates that the performance of zakat management organizations in collecting the zakat is still very low. On the other hand, the quantity and the quality of zakat management organizations have to be improved. This means the performance evaluation model as a tool to evaluate performance is needed. The model construct is making a performance evaluation model that can be implemented to zakat management organizations. The organizational performance with Balanced Scorecard evaluation model will be effective if it is supported by three aspects, namely: PI, BO and TQM. This research uses explanatory method and data analysis tool of SEM/PLS. Data collecting technique are questionnaires, interviews and documentation. The result of this research shows that PI, BO and TQM simultaneously and partially gives a significant effect on organizational performance.

Measuring The Performance of Zakat Programs Using The Activity Ratio Sri Fadilah; Nurleli Nurleli; Yuni Rosdiana; Kania Nurcholisah; Mey Maemunah; Rudy Hartanto
MIMBAR (Jurnal Sosial dan Pembangunan) Volume 37, No. 2, Year 2021 [Accredited Sinta 2] No 10/E/KPT/2019]
Publisher : Universitas Islam Bandung

The covid-19 pandemic outbreak has hit almost all countries in the world. Such condition has a great impact on the micro sector, especially the business world, human behavior, and all types of organizations, including zakat institutions. One of the immediate impacts on zakat institutions is the significant change in zakat intermediation program. One of the indicators used for assessing performance is activity financial ratios. An effective activity ratio is one that can assess activities in accordance with organizational goals. This study aims to discover the performance of zakat program before and during the pandemic. The research method used in this research is the case study that takes place at BAZNAS West Java, with a descriptive analysis approach. What is meant by case study is that this research only assesses the performance of zakat programs by activity ratios. Data collection technique is carried out through documentation of the 2019 and 2020 financial reports. The results show that the West Java BAZNAS activity ratio generally shows the company’s performance viewed from financial ratios that can be explained in the criteria from effective enough to good. The implications of the study elaborate that the performance of zakat program at BAZNAS West Java in the pandemic era using the activity ratio still shows a good performance since it is a superior program to overcome Covid-19.

Audit Sharia in Zakat Institutions: Study at BAZNAS West Java Province Sri Fadilah; Nurleli Nurleli; Kania Nurcholisah
MIMBAR (Jurnal Sosial dan Pembangunan) Volume 36, No. 2, Year 2020 [Accredited Sinta 2] No 10/E/KPT/2019]
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.073 KB)

Zakat institutions are institutions that apply sharia principles that must be audited by sharia, but in reality there are still few zakat institutions that have been audited for sharia. The basis for reviewing sharia auditing is from KMA No. 733 of 2018 concerning the implementation of sharia audits on zakat institutions. The research objective is to determine the implementation of sharia audits at zakat institutions. Techniques for collecting data: questionnaires, interviews, observation, documentation. The data analysis approach is a qualitative approach. The results of the research: (1) the scope of the sharia audit is the field of collection and distribution with auditors from the Ministry of Religion of the Republic of Indonesia; (2) sharia audit stage; planning, implementation and reporting stages; (3) audit results in the form of opinions according to or not in accordance with sharia and recommendations. For zakat institutions, the implementation of sharia sudit is very important as sharia accountability. Audit is one of the media to increase public trust in zakat institutions.

Pengaruh Pengendalian Internal terhadap Rasio Perputaran Piutang Pembiayaan Konsumen dan Rasio Likuiditas Kania Nurcholisah
MIMBAR (Jurnal Sosial dan Pembangunan) Volume 25, No. 1, Year 2009
Publisher : Universitas Islam Bandung

This paper examines effects of Internal Control elements partially and simultaneously on Turnover Costumers Financing Ratio, which in turn affecting Liquidity Ratio of Indonesia Stock Exchange members. Elements of Internal Control consisted of Control Environment, Risk Assesment, Control Activity, Information & Communication, and Controlling. Data was collected by employing census on seven companies listed in Indonesia Stock Exchange. Path analysis was carried out to analyze data in a model of hypotheses examination. The result showed that Turnover Customers Financing Receivable Ratio was positively affected by Elements of Internal Control. Furthermore, Turnover Customers Financing Receivable Ratio is positively affecting Liquidity Ratio.

Pengaruh Current Ratio dan Return on Assets Terhadap Harga Saham (Studi Empiris Pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia periode tahun 2015 – 2017) Reza Risyaldi; Kania Nurcholisah; Nurhayati Nurhayati
Kajian Akuntansi Volume 20, No.1, 2019
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v21i2.4501

Abstrak Penelitian yang dilakukan ini bertujuan untuk mengetahui pengaruh current ratio dan return on asset terhadap harga saham. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif, dengan pendekatan kuantitatif. Untuk menguji hipotesis yang diajukan, penelitian ini menggunakan sampel sebanyak 10 perusahaan sektor transportasi di Bursa Efek Indonesia (BEI) periode 2015 - 2017. Jenis data yang digunakan adalah data sekunder, yang berupa laporan keuangan perusahaan yang listing di BEI. Pengujian hipotesis dilakukan menggunakan metode regresi berganda dengan software SPSS 22. Hasil dari penelitian ini menunjukkan bahwa current ratio dan return on asset berpengaruh positif terhadap harga saham. Untuk kegunaan penelitian selanjutnya untuk menggunakan perusahaan sektor lainnya serta mengganti variabel independen lain seperti rasio aktivitas dan rasio cakupan. yang mungkin akan mempengaruhi harga saham.Kata Kunci: return on asset, current ratio, harga saham

Pengaruh Sales Growth dan Keahlian Keuangan Komite Audit terhadap FinancialDistress.(Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek IndonesiaPeriode 2012-2016) Nurhayati Nurhayati; Kania Nurcholisah; Topan Aprian
Kajian Akuntansi Volume 20, No.1, 2019
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v21i2.4580

Abstract. This study aims to determine the effect of sales growth and financial expertise of audit committee to financial distress. The research method used is descriptive research method with quantitative approach. Analyzer used in this research is multiple regression analysis by using sample of research as many as 9 manufacturing companies of the automotive and component sub-sector listed on The Indonesia Stock Exchange in 2012-2016. Hypothesis testing is done by multiple linear regression method using SPSS version 17. The result showed that the sales growth variable has no significant negative effect to financial distress, and financial expertise of audit committee has negative and significant effect to financial distress. The result of this study can be recommendation for investor to be able to analyse the company’s financial statements related to the decision to invest. Recommendation for the next researchers to be able to research all of manufacturing companies listed on Indonesia Stock Exchange and used other indicator of financial ratios contained in balance sheet, income statements, and cash flow statements.Keywords: Financial Distress, Audit Committee Financial Expertise, Sales Growth.

Pengaruh Akuntansi ManaJemen terhadap ManaJemen Risiko（StudiPadaDanaPensiunPemberiKe函yangmenyelenggarakan ProgramPensiunManraatPastidiseluruhJawaBarat－Banten） Rini Lestari; Sri Fadillah; Kania Nurcholisah
Kajian Akuntansi Volume 17, No. 1, 2016
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v15i2.2864

Penelitianini bertmuan untuk mengtUI Pengaruh akuntansi manaJementerhadap penerapan mangemen risiko pada Dana Pensiun Pemberi Keba yangmenyelenggarakan Program PensiunManfaatPastidiseluruhJawaBarat－Banten・Penelitianini mengukur sejauhmana praktik akuntansi man劉emen membantupengelolaan risiko pada Dana Pensiun Pemberi Kelja yang menyelenggarakanProgramPensiunMan魚atPastidiseluruhJawaBarat－Banten・Hasilpenelitian menuniukkan bahwa akuntansi man劉emen berpenganhsigninkan terhadap manaJemen hsiko pada Dana Pensiun Pemberi Keba yangmenyelenggarakan ProgramPensiunMan魚atPastidiselumhJawaBarat－Banten・Temuan dari penelitianini memperkuat pentlngnya akuntansi man劉emen danman劉emenrisikodalamhubunganyangsalingmelengkapi・Penelidanini berkontribusi terhadap kajianliteratm yang Sangat Sedikitdalammeng叩Pengardyangsigninkanantaraakuntansiman劉emendanman劉emenhsiko．

Multi-Weighted Analysis: Assessing the Performance of Social Empowerment in the Pandemic Era Sri Fadilah; Nurleli Nurleli; Yuni Rosdiana; Mey Maemunah; Kania Nurcholisah
MIMBAR (Jurnal Sosial dan Pembangunan) Volume 38, No. 1, (June, 2022) [Accredited Sinta 2] No 10/E/KPT/2019]
Publisher : Universitas Islam Bandung

The COVID-19 outbreak has attacked almost all countries and has an impact on the MSME sector, especially MSMEs mustahiq assisted by zakat institutions. One of the effects of the pandemic for zakat institutions is the change in the zakat intermediation program which is very significant. In the end, it will have an impact on the performance of the zakat program. This study aims to see the performance of zakat-based community empowerment programs with Multi-Weighted Analysis (MWA). The research method used in this research is the study method on SMEs under the guidance of LPEM BAZNAS West Java, with a descriptive analysis approach. Data collection techniques with questionnaire, deep interview, and documentation. The results show that the weight of community empowerment for the social dimension shows a good empowerment performance and can be accepted as a measure performance for community empowerment from the social dimension.

Analisis Kinerja Keuangan dan Biaya Operasional pada Perusahaan Financial Technology Syelpia Febryanti; Kania Nurcholisah
Jurnal Riset Akuntansi Volume. 1, No. 1, Juli 2021, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Abstract. The purposes of this study is to analyze financial performance and operating expenses company of fintech is a PT Kioson Komersial Tbk. from 2017 and 2018. The data used secondary data from financial statements and annual report. The research method used is descriptive qualitative. Result of the analysis are generally based on financial ratio of a liquidity ratio is in good shape is a cash turnover and inventory net working capital. Solvency ratio which is in good condition just ratio long term debt to equity ratio, while other ratios are not good is debt ratio, debt to equity ratio, and times interest earned. For activity ratio in a good condition are inventory turnover, total assets turnover, fixed assets turnover, while working capital turnover still below the industry standard. profit margin, roi, roe, except earning per share, because there is no general standard for eps. For the result of operating espenses, costs or operating expenses can affect the decrease of profit. Abstrak. Penelitian ini ditujukan untuk menganalisis kinerja keuangan dan biaya operasional pada perusahaan Financial technology yaitu PT Kioson Komersial Tbk. pada periode tahun 2017 dan 2018. Data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan dan annual report. Metode penelitian yang digunakan adalah kualitatif deskriptif. Hasil analisis secara umum berdasarkan rasio keuangan yaitu rasio likuiditas dalam keadaan baik rasio perputaran kas dan inventory net working capital. Rasio solvabilitas yang dikatakan baik hanya rasio long term debt to equity ratio, sedangkan sisanya dikatakan tidak baik seperti rasio utang, debt to equity ratio, dan times interest earned. Untuk rasio aktivitas yang baik adalah perputaran persediaan, perputaran total aktiva, dan perputaran aktiva tetap, sedangkan perputaran modal kerja masih berada di bawah standar industri. Selanjutnya rasio profitabilitas semuanya masih berada di bawah standar industri seperti rasio gross profit margin, net profit margin, roi, roe, kecuali earning per share, karena tidak ada standar yang menentukan besaran earning per share. Untuk hasil analisis biaya operasional, biaya-biaya atau beban usaha yang meningkat dapat memengaruhi laba menjadi turun.

Pengaruh Kemampuan Menyusun Laporan Keuangan dan Jiwa Kewirausahaan terhadap Kinerja Operasional UMKM Jehan Ahsha Kamilan; Kania Nurcholisah
Jurnal Riset Akuntansi Volume 2, No. 1, Juli 2022, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Abstract. The majority of MSMEs actors are less capable in compiling financial reports. If MSMEs is not able to compile financial reports, of course it will be difficult to measure and prove its performance is good or not. No less important, every individual must have a great entrepreneurial spirit with a desire to run his business. This study aims to examine the effect of the ability to prepare financial reports and entrepreneurial spirit on the operational performance of SMEs craftsmen in Tasikmalaya Regency. In this study, the sampling technique used by the researcher was purposive sampling using the simple random sampling method with the following criteria: 1) MSMEs craftsmen who understand financial reports, and 2) permanent workers who work in these MSMEs This type of research is quantitative research. Data collection techniques using questionnaires, interviews and documentation. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that there is a positive and significant influence between the ability to prepare financial reports and the entrepreneurial spirit on the operational performance of SMEs. This study provides special implications for craftsmen in Tasikmalaya Regency to take part in special training on the preparation of financial reports, as well as increase the sense of entrepreneurial spirit inherent in them. Abstrak. Mayoritas para pelaku UMKM kurang mampu dalam menyusun laporan keuangan. Jika, UMKM tersebut tidak mampu dalam menyusun laporan keuangan, tentu akan sulit untuk mengukur dan membuktikan bahwa kinerjanya sudah baik atau belum. Tidak kalah penting, setiap individu harus memiliki jiwa kewirausahaan yang besar akan keinginan dalam menjalankan usahanya. Penelitian ini bertujuan untuk menguji pengaruh kemampuan menyusun laporan keuangan dan jiwa kewirausahaan terhadap kinerja operasional UMKM pengrajin di Kabupaten Tasikmalaya. Dalam penelitian ini teknik pengambilan sampel yang digunakan oleh peneliti purposive sampling dengan menggunakan metode simple random sampling dengan mempunyai kriteria, seperti: 1) para UMKM pengrajin yang memahami laporan keuangan, dan 2) tenaga kerja tetap yang bekerja di UMKM tersebut. Jenis penelitian ini merupakan penelitian kuantitatif. Teknik pengumpulan data menggunakan kuesioner, wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa terdapat pengaruh yang positif dan signifikan dari kemampuan menyusun laporan keuangan dan jiwa kewirausahaan terhadap kinerja operasional UMKM. Penelitian ini memberikan implikasi khusus kepada pengrajin di Kabupaten Tasikmalaya untuk mengikuti pelatiha-pelatihan khusus mengenai pembuatan laporan keuangan, serta meningkatkan rasa jiwa kewirausahaan yang melekat pada dirinya sendiri.

Co-Authors Allya Roosallyn Assyofa Aminullah Paruq Sahubawa Andini Apriliani Putri Asyifa Nur Azizah Dimas Nurjaya Dimas Rangga Permadi Edi Sukarmanto Handita Gumilar Intan Nur Fajriyanti Irena Paramita Pramono Irena Paramita Pramono Irena Paramita Pramono Irena Paramita Pramono Jehan Ahsha Kamilan Kharisma Hardiyanti Kharisma Hardiyanti Laksono Trisnantoro M Sultan Naufal Alkailani Mardini, Riyang Maudi Sandia Ningsih Maudi Sandia Ningsih Mey Maemunah Mita Amaliyah Muhamma Aldi Naura Humaira Nurfahmiyati Nurfahmiyati Nurhayati Nurhayati Nurhayati Nurhayati Nurleli Nurleli Nurleli Nurleli Pupung Purnamasari Putri Dewi Kaniawati Reza Risyaldi Rini Lestari Riyang Mardini Rudy Hartanto Salma Afifah Sri Fadilah Sri Fadillah Suangga, Asri Syelpia Febryanti Topan Aprian Tri Aulia Hiftina Wijaya Handoyo Yuni Rosdiana Zahra Aprillia Damayanti

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