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All Journal Jurnal Akuntansi & Auditing Indonesia Riset Akuntansi dan Keuangan Indonesia al-Uqud : Journal of Islamic Economics Jurnal Ekonomi & Keuangan Islam Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance International Journal of Zakat (IJAZ) Jurnal Ekonomi Dan Bisnis
Ataina Hudayati
Fakultas Ekonomi, Universitas Islam Indonesia, Yogyakarta, Indonesia
Religion Economics, Econometrics & Finance

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Pengaruh keadilan distributif, kepercayaan kognitif dan afektif terhadap kepatuhan pajak sukarela Wahyu Kurniawan; Ataina Hudayati
Proceeding of National Conference on Accounting & Finance Volume 3, 2021
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Paper ini bertujuan membangun model penelitian yang menunjukkan hubungan antara keadilan distributif, keadilan prosedural, kepercayaan kognitif dan afektif terhadap kepatuhan pajak. Beberapa kajian lalu sudah meneliti hubungan antar variabel tersebut namun demikian hasilnya tidak konsisten, dan hal tersebut menunjukkan perlunya dilakukan kajian sejenis. Untuk memperluas kajian terdahulu, konsep kepercayaan yang digunakan dalam paper ini adalah konsep kepercayaan yang mempunyai dua dimensi yaitu kepercayaan afektif dan kognitif. Selain itu, paper ini menyarankan perlunya diuji kemungkinan kepercayaan afektif dan kognitif tersebut sebagai variabel pengantara atas hubungan keadilan distributif dan keadilan prosedural terhadap kepatuhan pajak. Dengan mengkaji hubungan tersebut, kita bisa menemukan bukti empiris bahwa pengaruh keadilan terhadap kepatuhan mungkin bisa terjadi secara langsung maupun secara tidak langsung melalui kepercayaan kognitif dan afektif.
A Maqasid and Shariah Enterprises Theory-Based Performance Measurement for Zakat Institution Ataina Hudayati; Achmad Tohirin
International Journal of Zakat Vol 4 No 2 (2019): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.769 KB) | DOI: 10.37706/ijaz.v4i2.192

Abstract

This study aims to develop a performance measurement system for zakat institutions from the perspective of maqashid al-Shariah and Islamic enterprise theory. This study embarks from previous studies focusing on the performance measurement methods applied to the zakat institutions. The understanding of maqashid al-Shariah in this paper refers to the concept formulated by Al Ghazali and Ibn Ashur. The basis of selecting so is their widely known concept in the contemporary research. This paper concludes that the performance measurement based on maqashid al-Shariah for Islamic bank can be adopted in zakat institution by making various adjustments according to the characteristics of the institution. In addition, this study also designed a performance scorecard to assess the performance of zakat institutions based on maqashid al-Sharia and Islamic enterprises theory. This scorecard method can calculate the index of zakat management of the related institution from a broader perspective.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL: STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2015-2017 Anis Naseha; Ataina Hudayati
Jurnal Ekonomi Dan Bisnis Vol 22, No 2 (2019): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2019
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1025.966 KB) | DOI: 10.31941/jebi.v22i2.952

Abstract

This study aims to examine the effect of corporate governance on disclosure of internal controls. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The sampling method in this study was purposive sampling. Quantitative analysis method consists of validity test, correlation test, classical assumption test. Hypothesis testing using panel data regression method using E-Views. The results of this study indicate that ownership concentration has a significant effect on disclosure of internal control, while the independence of the board of directors, board size, and institutional ownership does not significantly influence. Keywords: Corporate Governance and Internal Control Disclosures
The influence of Islamic value and fraud diamond factors on academic fraud: Empirical study on Islamic University Ajeng Kusuma Dewi; Abriyani Puspaningsih; Ataina Hudayati
al-Uqud : Journal of Islamic Economics Vol. 6 No. 2 (2022): July
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (505.232 KB) | DOI: 10.26740/aluqud.v6n2.p259-274

Abstract

The purpose of this study is to investigate the impact of Islamic values on Islamic behavior, Islamic environment, Islamic character education, and academic fraud diamond factors such as pressure, opportunity, rationalization, and capability. This research employs quantitative methods. The data was gathered using a questionnaire and a purposive sampling method, and it was analyzed using SPSS 19. The research sample consists of 259 Universitas Islam Indonesia students from all faculties. The findings of the study show that Islamic behavior, Islamic environment, and Islamic character education all have a negative impact on the perception of academic fraud. At the same time, pressure, opportunity, rationalization, and capability have no effect on academic fraud perception.    
The effects of corporate governance on operational risk disclosure in Indonesian Islamic Banking Lia Yuanisa; Ataina Hudayati; Nawal Kasim
Journal of Contemporary Accounting Volume 4 Issue 3, 2022
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol4.iss3.art1

Abstract

This study aims to examine the influence of corporate governance on operational risk disclosure in Indonesian Islamic Bank. The corporate governance variables examined in this study are institutional ownership, board of commissioners, audit committee and Sharia Supervisory Board (SSB). The study was conducted on all Sharia banks (13 banks) for the 2014-2018 period using multiple regression method. The results of the study showed that institutional ownership had a significant positive effect on the disclosure of operational risk, and the findings of this study support the hypothesis. However, the board of commissioners, audit committee, and SSB had no effect on the disclosure of operational risk. The results of the study indicated that the hypotheses only partially supported, implying that there are still opportunities to conduct other studies to identify the determinants of operational risk disclosure in Islamic banks. In addition, this study is expected to be able to contribute to measure operational risk disclosures by considering banking regulations in Indonesia.
Telaah literatur pengaruh remunerasi eksekutif terhadap kinerja bank syariah Suritno; Ataina Hudayati
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art48

Abstract

Kajian ini bertujuan mengkaji efektivitas remunerasi eksekutif dalam meningkatkan kinerja perbankan syariah. Hasil kajian menunjukkan bahwa sebagian besar kajian fokus mengkaji efektivitas remunerasi dewan direksi dan kajian-kajian lain mengkaji efektivitas remunerasi dewan komisaris. Hasil telaah literatur menunjukkan bahwa efektivitas remunerasi dewan direksi dan dewan komisaris masih menunjukkan hasil yang tidak konsisten, dan kajian ini menyarankan perlunya hal tersebut dikaji kembali. Kajian ini juga menyarankan perlunya penelitian mendatang yang mengkaji pengaruh remunerasi DPS terhadap kinerja bank syariah.
Pengaruh tata kelola korporat terhadap dana zakat pada Bank Umum Syariah Ihsan Muhammad; Ataina Hudayati
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art51

Abstract

Perbankan syariah masih menghadapi tuduhan bahwa telah gagal memenuhi komitmennya terhadap tanggung jawab sosial. Hal tersebut ditandai masih terdapat beberapa Bank Umum Syariah (BUS) yang tidak mengelola zakat. Perbankan syariah dijalankan oleh dua organ yaitu Dewan Direksi dan Dewan Pengawas Syariah (DPS) yang mempengaruhi tata kelola untuk mengawasi kepatuhan syariah. Perbankan syariah diharapkan tidak hanya mengejar kinerja keuangan namun juga kinerja sosial yang memasukkan prinsip-prinsip sosial dalam operasionalnya yang dapat berkontribusi untuk mengurangi kemiskinan pada masyarakat. Kajian ini bertujuan untuk menganalisis kajian terdahulu yang menganalisis pengaruh tata kelola terhadap kinerja bank syariah. Telaah literatur menemukan bahwa kajian didominasi oleh pengaruh tata kelola terhadap kinerja keuangan dan selanjutnya kajian ini menyarankan perlunya penelitian terkait pengaruh tata kelola terhadap kinerja sosial khususnya dana zakat.
Co-Authors Abriyani Puspaningsih, Abriyani Achmad Tohirin Ajeng Kusuma Dewi Anis Naseha Arsyad Abror Ellyani, Masna Ihsan Muhammad Lia Yuanisa Masna Ellyani Mohammad Fahmi Ikhwandha Nawal Kasim Sofiah Md Auzair Suritno Vivi Yuly Setyawati Wahyu Kurniawan