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PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN TUJUAN TERHADAP IMPLEMENTASI ANGGARAN BERBASIS KINERJA DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI (Studi pada Satuan Kerja Badan Layanan Umum Perguruan Tinggi di Kota Malang) Sholihah, Ria Anisatus; Rosidi, Rosidi; Purnomosidhi, Bambang
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 3, No 1 (2015): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Ria Anisatus Sholihah. 2014. The Influence of the Quality of Human Resourcesand Goal Commitment on the Implementation of Performance Based Budget-ing with Organizational Culture as Moderating Variable. Postgraduate Eco-nomics and Business Faculty of Brawijaya University. Supervisor: Rosidi. Co-Supervisor: Bambang Purnomosidhi. This research aimed to analyze the influ-ence of the quality of human resources and goal commitment on the implemen-tation of performance-based budgeting. In addition, this research aimed toanalyzes the influence of the quality of human resources and goal commitmenton the implementation of performance-based budgeting moderated by organi-zational culture. The results showed that the quality of human resources has apositive effect on the implementation of performance-based budgeting. How-ever, this study did not succeed in proving that goal commitment affects theperformance-based budget implementation. This study also failed to demon-strate empirically that organizational culture can be a moderating variable to influence of the quality of human resources and goal commitment on theimplementation of performance-based budgeting.

Pengungkapan Pendapatan Non Halal pada Laporan Keuangan Bank Umum Syariah Sholihah, Ria Anisatus
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i1.9690

Islamic Bank as a type of Islamic financial institution has the authority to collect and distribute funds to the public. In carrying out its operational activities, Islamic Banks have transactions that can lead to non-halal income because Islamic Banks also make transactions with Conventional Financial Institutions. PSAK 101 has regulated the disclosure of no n-halal income as part of the Report on the Sources and Use of Virtue Fund. The purpose of this study is to determine the description and disclosure of non-halal income in the financial statements of Islamic Commercial Banks. This study uses a qualitative research method with a descriptive approach. The subjects of this study were 14 Islamic Commercial Banks operating nationally and publishing complete financial reports in 2019 on the official website of Islamic Commercial Banks. The results showed that non-halal income from 14 Islamic Commercial Banks have been disclosed in accordance with PSAK 101, namely the Report on the Sources and Use of Virtue Funds. However, not all banks disclose in detail the reasons for the occurrence and use of non-halal income in the Notes to Financial Statements.

Implementasi Islamic Social Reporting Index sebagai Indikator Akuntabilitas Sosial Bank Syariah Muhammad Taufiq Abadi; Muhammad Sultan Mubarok; Ria Anisatus Sholihah
Al-Insyiroh: Jurnal Studi Keislaman Vol. 6 No. 1 (2020): Maret
Publisher : LP3M STAI Darul Hikmah Bangkalan

Penelitian ini membahas tentang definisi Islamic social reporting index, kerangka Syariah ISR, tema pengungkapan ISR, dan implementasi ISR index sebagai akuntabilitas aktivitas sosial bank Syariah. Penelitian ini menggunakan pendekatan kualitatif, jenis penelitian kepustakaan dengan analisis isi (content analysis) sebagai alat analisis data. Hasil penelitian menyimpulkan bahwa, Pertama tema pendanaan dan investasi terdapat 6 BUS yang kurang informatif, kedua pada tema produk dan jasa yang kurang informatif adalah BRI Sy, ketiga pada tema karyawan terdapat 5 BUS yang kurang informatif, keempat pada tema Masyarakat terdapat 6 BUS yang kurang informatif, , kelima pada tema lingkungan terdapat 9 BUS yang kurang informatif. Walaupun sebenarnya skor indeks ISR yang rendah (kurang informatif) tidak dapat diartikan bahwa perusahaan tersebut tidak melakukan pengungkapan tanggung jawab sosial secara syariah dengan baik karena terdapat dua kemungkinan, yaitu perusahaan tersebut melakukan tanggung jawab sosial secara syariah akan tetapi tidak diungkapkan dalam laporan-laporannya atau perusahaan tersebut memang tidak melakukan tanggung jawab sosial secara Syariah

Pengungkapan Pendapatan Non Halal pada Laporan Keuangan Bank Umum Syariah Ria Anisatus Sholihah
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i1.9690

Islamic Bank as a type of Islamic financial institution has the authority to collect and distribute funds to the public. In carrying out its operational activities, Islamic Banks have transactions that can lead to non-halal income because Islamic Banks also make transactions with Conventional Financial Institutions. PSAK 101 has regulated the disclosure of no n-halal income as part of the Report on the Sources and Use of Virtue Fund. The purpose of this study is to determine the description and disclosure of non-halal income in the financial statements of Islamic Commercial Banks. This study uses a qualitative research method with a descriptive approach. The subjects of this study were 14 Islamic Commercial Banks operating nationally and publishing complete financial reports in 2019 on the official website of Islamic Commercial Banks. The results showed that non-halal income from 14 Islamic Commercial Banks have been disclosed in accordance with PSAK 101, namely the Report on the Sources and Use of Virtue Funds. However, not all banks disclose in detail the reasons for the occurrence and use of non-halal income in the Notes to Financial Statements.

PENYAJIAN DAN PENGUNGKAPAN DANA NON HALAL PADA LAPORAN KEUANGAN BAZNAS KOTA YOGYAKARTA Ria Anisatus Sholihah
Jurnal Dinamika Ekonomi & Bisnis Vol 16, No 2 (2019)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v16i2.984

Organisasi Pengelola Zakat (OPZ) merupakan institusi yang memiliki fungsi untuk proses pengumpulan serta penyaluran zakat Penyusunan laporan keuangan OPZ berpedoman pada PSAK No. 109 tentang Akuntansi Zakat. Dalam melakukan kegiatan operasionalnya, BAZNAS Kota Yogyakarta memiliki transaksi dengan Lembaga Keuangan Konvensional, yaitu adanya pendapatan bunga bank dan bonus giro dari bank kovensional. Transaksi dengan bank konvensional tersebut menimbulkan adanya penerimaan atau pendapatan yang dapat dikategorikan sebagai dana non halal dan harus diungkapkan dalam laporan keuangan. Penelitian ini memiliki tujuan untuk mengetahui gambaran dana non halal serta pengungkapan dan penyajian dana non halal pada laporan keuangan BAZNAS Kota Yogyakarta mulai tahun 2016-2018. Hasil penelitian menunjukkan bahwa penyajian dan pengungkapan dana non halal pada BAZNAS Kota Yogyakarta telah sesuai dengan PSAK 109. Penerimaan non halal yang berasal dari penerimaan bunga bank, jasa giro (bank konvensional), dan atau dana non syariah lainnya telah terpisah dari dana zakat, dana infak/sedekah dan dana amil. Penggunaan dana non halal perlu dipisahkan dari pengeluaran beban operasional BAZNAS Kota Yogyakarta dan harus disalurkan untuk kegiatan membantu pembangunan fasilitas umum.

Pemanfaatan Aplikasi BukuWarung dalam Pengelolaan Keuangan bagi Nasabah Bank Wakaf Mikro Bahrul Ulum Barokah Sejahtera Jombang Ria Anisatus Sholihah; Ade Gunawan; Jilma Dewi Ayu Ningtyas; Addavis Sa`adiyah Zaen
PADMA Vol 2 No 2 (2022): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA)
Publisher : LPPM Politeknik Piksi Ganesha

Observasi awal pada nasabah BWM Bahrul Ulum Barokah Sejahtera yang berjenis kelamin perempuan dan tinggal di sekitar pesantren menunjukkan bahwa pencatatan keuangan belum memadai, sehingga nasabah tidak terlalu paham perputaran modal dan laba yang didapatkan. Untuk menjawab permasalahan ini, maka diadakan pelatihan pengelolaan keuangan menggunakan aplikasi BukuWarung. Aplikasi ini memudahkan pemilik usaha dalam mencatat pembukuan usahanya yang dulunya dicatat melalui buku secara manual, kini bisa melalui aplikasi handphone dan bisa mengirimkan pesan berupa penagihan kepada orang yang belum membayar utangnya ketika jatuh tempo. Kegiatan Pengabdian Masyarakat ini menggunakan metode observasi, wawancara dan simulasi. pelaksanaannya dilakukan dua tahap yaitu tahap pertama, penyampaianmateri mengenai aplikasi BukuWarung, tahap kedua melakukan simulasi yang diikuti oleh peserta. Kegiatanpelatihan ini diharapkan menambah pengetahuan dan pemanfaatan aplikasi untuk mencatat pemasukan,pengeluaran, hutang, stok barang sehingga dapat membuat laporan keuangan sederhana untuk usaha yangsudah dilakukannya selama ini.

Pengaruh Penghindaran Pajak dan Arus Kas Bebas terhadap Manajemen Laba dengan Moderasi Kualitas Audit Aulia Rachma Katry; Ria Anisatus Sholihah
Balance Vocation Accounting Journal Vol 6, No 1 (2022): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v6i1.5797

Earnings management is managerial activity to influence and change some information of the financial report according to their needs until did not show the real condition. This study aims to examine the effect of tax avoidance and free cash flow on earnings management with audit quality as a moderating variable. The data in this study is from the financial statements of property, real estate, and building construction companies listed on the sharia stock for the period of 2015-2019. The sample used was 26 companies. The data analysis technique used is multiple linear regression and moderation test (subgroup) using Eviews version 10. The results showed that tax avoidance and free cash flow had a positive significant effect on earnings management. But, audit quality is not able to moderate the relationship between tax avoidance and free cash flow on earnings management.

THE INFLUENCE OF FINANCIAL FACTORS AND LOCAL GOVERNMENT CHARACTERISTICS ON FINANCIAL DISTRESS Dwi Tia Ningrum; Ria Anisatus Sholihah
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v5i1.226

The success of regional autonomy can be reflected in the quality of the public services provided. This research was conducted in the local government of cities and regencies in Central Java Province. This study aimed to identify and analyze the effect of financial factors and local government characteristics on financial distress in city and district regional governments in Central Java Province for the 2017-2021 period. This research uses causal associative research with a quantitative approach. In determining the sample, a purposive sampling method was used with a population of all regencies and cities in Central Java Province for the 2017-2021 period. This study utilized eight independent variables and data processing instruments used in Microsoft Excel and Econometric Views (E-Views) version 10 with a panel data regression model. This study's results are partially the effectiveness and efficiency ratio that affect financial distress. While the other six variables (income growth ratio, independence ratio, regional solvency ratio, population, and audit opinion) partially do not affect financial distress. However, simultaneously the independent variables affect financial distress.

THE INFLUENCE OF FINANCIAL FACTORS AND LOCAL GOVERNMENT CHARACTERISTICS ON FINANCIAL DISTRESS Dwi Tia Ningrum; Ria Anisatus Sholihah
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v5i1.226

The success of regional autonomy can be reflected in the quality of the public services provided. This research was conducted in the local government of cities and regencies in Central Java Province. This study aimed to identify and analyze the effect of financial factors and local government characteristics on financial distress in city and district regional governments in Central Java Province for the 2017-2021 period. This research uses causal associative research with a quantitative approach. In determining the sample, a purposive sampling method was used with a population of all regencies and cities in Central Java Province for the 2017-2021 period. This study utilized eight independent variables and data processing instruments used in Microsoft Excel and Econometric Views (E-Views) version 10 with a panel data regression model. This study's results are partially the effectiveness and efficiency ratio that affect financial distress. While the other six variables (income growth ratio, independence ratio, regional solvency ratio, population, and audit opinion) partially do not affect financial distress. However, simultaneously the independent variables affect financial distress.

SOSIALISASI PEMAHAMAN PENDIDIKAN AKUNTANSI PADA SANTRIWATI DI PONDOK PESANTREN AL-KHIKMAH ROWOLAKU PEKALONGAN Tsania Umairo; Khuly Shofiana; Hafidhoh Kholifah Al Rosyadah; Hendri Hermawan Adinugraha; Ria Anisatus Sholihah
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 3 No 1 (2023): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol3No1.pp15-18

Islamic boarding school is an Islamic religious educational institution that not only teaches religious education but also teaches general education. The development of the world education has changed from year to year along with the challenges in preparing quality human resources who are able to compete in the global era. In the social sciences, accounting is also experiencing development, which initially only focused on matters of a financial nature, now it has begun to penetrate into human behavior. Accounting practice in Indonesia in recent years has experienced very rapid development in various aspects of life, including education. However, the application of accounting in education has not developed rapidly. Unknowingly every human being must carry out accounting practices in their daily lives, although still in a simple way. With the socialization related to the understanding of accounting education, it is hoped that female students can apply accounting knowledge in their daily lives so that female students are able to manage their finances properly and correctly. The method of implementing this activity uses an educational and socialization approach related to accounting education. the majority of female students already know the meaning of accounting and simple examples of applying accounting in everyday life.

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