Pelita : Jurnal Penelitian, Terapan dan Aplikatif
Journal Title : Pelita : Jurnal Penelitian, Terapan dan Aplikatif Initials : Pelita Frequency : February, June, & October ISSN Online : 3048-3433 ISSN Print : Chief Editor : Erik Nugraha DOI Prefix : 10.70550/pelita Publisher : BacaDulu Publisher Citation Analysis : Google Scholar; Dimensions
Digital Accounting Adoption in Micro and Small Enterprises: The Roles of Accounting Training and Information Technology Access
Micro and small enterprises play a crucial role in economic resilience, yet many continue to face persistent challenges in maintaining systematic and reliable financial records. Limited accounting capacity and uneven access to information technology remain major barriers to the adoption of proper financial record-keeping practices. This study aims to examine the roles of accounting training and information technology access in influencing financial record-keeping practices among micro and small enterprises. Using a quantitative research design, primary data were collected through structured questionnaires from 50 micro and small enterprises operating in an urban area. The data were analyzed using validity and reliability tests, multiple linear regression, and hypothesis testing, including t-tests, F-tests, and the coefficient of determination. The results indicate that accounting training does not have a statistically significant effect on financial record-keeping practices, suggesting that training programs alone may not be sufficient to ensure consistent implementation. In contrast, access to and utilization of information technology show a significant positive effect on financial record-keeping practices, highlighting the critical role of digital tools in improving accuracy, efficiency, and consistency in financial reporting. Simultaneously, accounting training and information technology access jointly influence financial record-keeping practices, although technology access emerges as the dominant factor. These findings imply that policies and support programs for micro and small enterprises should prioritize expanding access to user-friendly digital accounting technologies while reorienting accounting training toward more practical, application-based approaches to enhance their effectiveness.
Copyright (c) 2025 Pelita : Jurnal Penelitian, Terapan dan Aplikatif https://creativecommons.org/licenses/by-sa/4.0
The Influence of Personal Characteristics, Competence, and Auditor Experience on Audit Quality in the Government Sector in Jakarta
This This study aims to examine the influence of professional skepticism, audit knowledge, and auditor experience in dealing with audit complexity on audit quality among auditors engaged in public sector audits in Jakarta. The issue of audit quality in Indonesia remains a serious concern, as evidenced by various audit findings and violations reported by regulatory bodies. This research employs a quantitative approach using a survey method. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique, which includes (1) testing the measurement model (outer model) to assess convergent validity, discriminant validity, and construct reliability, and (2) testing the structural model (inner model) to evaluate the relationships among variables and to test the research hypotheses. The results of the hypothesis testing show that professional skepticism (β = 0.384), audit knowledge (β = 0.275), and auditor experience (β = 0.403) have positive and significant effects on audit quality, with auditor experience being the most dominant factor. The study concludes that enhancing audit quality can be achieved by strengthening auditors’ personal characteristics, technical knowledge, and practical experience through continuous training and professional development programs.
Systematic Literature Review : Pengaruh Kompensasi Sebagai Faktor Penentu Produktivitas Karyawan
Produktivitas karyawan adalah faktor kunci keberhasilan organisasi yang sangat dipengaruhi oleh sistem kompensasi yang efektif. Penelitian ini mengkaji secara sistematik pengaruh kompensasi terhadap produktivitas kerja karyawan melalui analisis 10 artikel jurnal empiris dan review penelitian terdahulu. Hasil kajian menunjukkan adanya pengaruh positif signifikan antara kompensasi dan produktivitas kerja, di mana motivasi kerja berperan sebagai variabel mediasi penting dalam hubungan ini. Kajian juga membahas variabel pendukung seperti lingkungan kerja dan stres kerja. Implikasi manajerial dan rekomendasi pengembangan sistem kompensasi disajikan sebagai penutup.
Implementation of Tax Administration Services and its Challenges at KPP Pratama Jakarta Kebon Jeruk Satu: A Review of Field Practices
This article aims to examine the implementation of tax administration services at the Jakarta Kebon Jeruk Satu Tax Office (KPP Pratama Jakarta) through a literature review approach based on industry experience. The focus of this article covers annual tax return assistance services, the implementation of Business Development Services (BDS), and digital public relations activities. The review indicates that the KPP has implemented various technology-based service strategies and public education to improve taxpayer compliance. However, several obstacles, such as low digital literacy, limited training facilities, and less than optimal reach of social media content, remain challenges in service implementation. This article provides an overview of tax practices in the field and offers several recommendations for future improvements.
Digital Literacy of Taxpayers and Its Effect on Compliance with Annual Tax Return (SPT) Reporting in Indonesia
This study aims to examine the effect of digital literacy on taxpayer compliance in electronically submitting the Annual Tax Return (SPT). The digital transformation of the tax system by the Directorate General of Taxes, through platforms like e-Filling and DJP Online, requires taxpayers to possess adequate digital skills. This research uses a literature review method , analyzing national and international studies published between 2021-2025. The findings show that digital literacy significantly contributes to tax reporting compliance. Taxpayers with good digital skills tend to be more compliant and efficient in their reporting process. These findings support the Theory of Planned Behavior, which explains that attitudes, subjective norms, and perceived control over technology influence compliance intention. This research is also relevant to the academic context of Tax Planning and Tax Accounting, as digital literacy underpins effective tax reporting and accurate recording. Therefore, enhancing taxpayers digital literacy is a strategic step toward improving compliance and optimizing digital taxation systems.
The Role of Tax Volunteers for the Nation in Enhancing Tax Compliance and Tax Literacy at KPP Pratama Jakarta Kembangan
Taxes are the main source of state revenue and play an important role in supporting national development. Therefore, improving taxpayer compliance is a major concern for the government. This study aims to evaluate the role of the Tax Volunteer Program for the Nation (Renjani) in assisting with annual tax return reporting and providing tax education to the public. The approach used is descriptive qualitative, involving direct observation of the implementation of the Tax Volunteer Program at the Kembangan Tax Office in Jakarta from February to May 2025. Volunteers consisting of accounting students from Mercu Buana University provided technical assistance to taxpayers and created educational content through social media. The results of the activities showed that volunteers successfully helped overcome various challenges in filing tax returns, such as data entry errors, system connection issues with the Tax Office, and verification challenges. On the other hand, the digital content created successfully reached the public and improved online tax literacy. The conclusion of this study is that volunteer involvement not only supports tax compliance but also helps in the application of tax accounting principles and tax planning through practical and communicative education.
Digital Transformation and Tax Compliance: A Literature Study on the Impact of E-Filing on the Taxation System
Digital transformation has become a global phenomenon that significantly impacts various sectors, including Indonesia’s tax system. The implementation of the e-filing system allows taxpayers to report taxes online without having to visit tax offices, thereby accelerating, facilitating, and increasing transparency in the tax reporting process. This study examines the effect of e-filing on taxpayer compliance using compliance data and the number of registered taxpayers from 2021 to 2023. The results indicate that the compliance rate among e-filing users increased from 84.07% in 2021 to 86.97% in 2023. Beyond easing tax reporting obligations, the system also contributes to enhancing state revenue and expanding the taxpayer base. These findings confirm that digital transformation through e-filing is an effective solution for improving the efficiency of tax in Indonesia.
Developing Podcasts as a Learning Medium in the Digital Era for Business Administration Students as the Vocational Faculty of Brawijaya University
This research explores the development of podcasts as an innovative digital learning medium for Business Administration students at the Vocational Faculty, Universitas Brawijaya. The study aims to enhance students' technological competence (TKT), specifically at level 4, by using podcasts as alternative learning media. By employing a qualitative descriptive research method, the data were gathered through questionnaires distributed to students, focusing on their perceptions of podcast use in learning. The findings suggest that podcasts are effective in increasing students' understanding, interest, and involvement in learning, and contribute positively to their readiness for the digital era. Podcasts offer flexibility, accessibility, and cater to diverse learning styles, making them an ideal supplement to traditional learning tools.
Digital Transformation as a Structural Enabler of Zero-Carbon Mobility: A Practice Perspective from Emerging Economies
This research aims to explain how digital transformation plays a role as a structural enabler in accelerating the transition to zero-carbon mobility. This study examines the real-world practices of digital technology adoption in the sustainable transportation sector by highlighting how industry actors are navigating the challenges of decarbonization, governance, and cross-sector collaboration. This study uses a practice perspective approach, which emphasizes analysis of the empirical practices of industry players, regulators, and digital service providers. Two main case studies—Gojek and Blue Bird Group—were selected to illustrate the strategic implementation of digitalization through route optimization, fleet electrification, predictive maintenance systems, and the use of real-time telematics. The analysis was carried out qualitatively based on secondary data triangulation and literature synthesis. The results show that digitalization significantly reduces carbon intensity and improves operational efficiency, but is still faced with obstacles in the form of infrastructure inequality, initial investment costs, and digital literacy gaps. The success of the green mobility transition is proven to depend on the synergy between technological innovation, digital governance, and multi-stakeholder collaboration. These findings provide strategic implications for policymakers and industry players to design digital policies and ecosystems that are inclusive, data-driven, and aligned with the Net Zero Emission 2060 agenda. The study also expands the literature by showing how digitalization integration can strengthen sustainability capabilities in the context of emerging economies
National Sharia Bank vs. Bank Syariah Indonesia (BSI): The Dynamics of Competition and Collaboration
Indonesia’s Islamic banking industry is undergoing structural transformation driven by regulatory support, digitalization, and the expansion of the halal ecosystem. The dominance of Bank Syariah Indonesia (BSI) as an incumbent and the prospective establishment of Bank Syariah Nasional (BSN) reshape the competitive landscape, creating dynamics beyond direct rivalry toward co-opetition. This study examines competition and collaboration between BSI and BSN and identifies implications for inclusion. Using a descriptive qualitative approach, the research combines literature review, policy analysis, and comparative case studies. The analysis draws on co-opetition theory, the Resource-Based View, Dynamic Capabilities, the Structure–Conduct–Performance framework, and platform ecosystem theory. The findings show that BSI’s strengths lie in operational scale, synergies, and digital maturity, while BSN offers differentiation through a digital-native model and niche community focus. Collaboration via open finance, shared services, and ecosystem partnerships can expand market reach without cannibalization, provided regulatory harmonization, digital readiness, and effective risk management.
Symbolic Literacy and Sharia Pseudo-Inclusion: A Paradoxical Analysis and TSR-Maqasid Strategy in Indonesia
This research is motivated by the phenomenon of a significant gap between the literacy index and Islamic financial inclusion in Indonesia, as well as the fraud case of PT Dana Sharia Indonesia (DSI) in 2026 which reveals the practice of "pseudo-inclusion". This study aims to identify the determinants of literacy and formulate an integrative strategy to overcome this paradox through the framework of Tawhid String Relationship (TSR) and Maqasid Syariah. The method used is descriptive qualitative with a literature study approach using data from the 2025 National Survey of Financial Literacy and Inclusion (SNLIK) and the Indonesia Sharia Economic Outlook (ISEO) 2024 report. The results of the study show that literacy is still "symbolic", where people know the term sharia but do not understand the risks of contracts, thus triggering financial vulnerability. The solution strategy includes contract-based education synergy, algorithmic ethics audits in financial technology, and regulatory strengthening. The implications of the study emphasize the need to transform education from cognitive to applicative to protect property (Hifz al-Mal) and reason (Hifz al-Aql). The novelty of this research lies in an in-depth analysis of the 2026 DSI default case and the use of the latest SNLIK 2025 data.
The Influence of Tax Understanding, Taxpayer Awareness, and Government Trust as a Moderating Variable on Taxpayer Compliance (Empirical Study on MSMEs Registered at the Jakarta Palmerah Pratama Tax Office)
This study aims to examine the extent to which tax understanding, taxpayer awareness, and trust in the government affect the tax compliance of Micro, Small, and Medium Enterprises (MSMEs). The phenomenon at KPP Pratama Jakarta Palmerah indicates a discrepancy between the increase in the number of registered MSMEs which increased from 6,005 in 2020 to 7,241 in 2024, and the decrease in the number of tax reports from 1,588 to 1,469. This condition indicates that the level of MSME tax compliance remains relatively low. This study employs a quantitative approach using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method. A total of 100 MSME actors were selected through an accidental sampling technique. Data were collected using a Likert-scale questionnaire and analyzed through validity and reliability tests, R² value, goodness of fit, and hypothesis testing through bootstrapping. The results show that tax understanding, taxpayer awareness, and trust in the government have a positive and significant effect on tax compliance. However, trust in the government has not been shown to strengthen the relationship between understanding or awareness and compliance. These findings confirm that internal taxpayer factors play a dominant role in shaping compliance, while trust in the government serves as an independent supporting factor.
The Role of Progressive Tax, Tax Sanctions, Tax Amnesty, and Mobile Samsat in Increasing Vehicle Taxpayer Compliance
Motor Vehicle Tax (PKB) is a major source of Regional Original Income (PAD) that contributes significantly to supporting regional development. Bogor Regency, with its high growth rate of motorized vehicles, faces serious challenges in improving motor vehicle taxpayer compliance. To address this, the local government has implemented various policies, including progressive taxes, tax sanctions, tax amnesty programs, and mobile vehicle tax office services. This study aims to analyze the effect of progressive taxes, tax sanctions, motor vehicle tax amnesty programs, and mobile vehicle tax office services on motor vehicle taxpayer compliance in Bogor Regency. The research method used is quantitative with a multiple linear regression approach. Primary data were obtained through questionnaires distributed to motor vehicle taxpayers in Bogor Regency, while secondary data were obtained from documentation from relevant agencies. The results show that tax sanctions and mobile vehicle tax office variables have a positive and significant effect on motor vehicle taxpayer compliance. Conversely, progressive taxes and tax amnesty programs do not have a significant effect on the level of compliance. These findings indicate that the existence of strict sanctions and easy access to tax services through mobile vehicle tax office services are more effective in encouraging taxpayer compliance than the application of progressive rates or incentives in the form of fine waivers. The implication of this research is the need to strengthen public service policies that are oriented towards convenience, proximity, and legal certainty, so that taxpayer compliance can be increased sustainably and provide optimal contributions to the Regional Original Income of Bogor Regency.
The Influence of Locus of Control, Professional Ethics and Client Narcissism on Audit Judgement (Empirical Study on East Jakarta Public Accounting Firm)
Audit judgement by auditors is a crucial element in determining the fairness of the company's financial statements. The quality of audit judgement can be influenced by various factors, including technical factors such as the limited time and environment of the audit as well as non-technical factors such as the behavior and character of individual auditors. Seeing this phenomenon, special attention is needed to factors that are suspected of influencing the auditor's decision-making process, both internal auditor factors such as Locus of Control and Professional Ethics, as well as external factors from the client's side in the form of Client Narcissism. This study aims to determine the influence of these factors on the quality of audit judgment, especially for auditors at Public Accounting Firms (KAP) in the East Jakarta region. This study uses a quantitative approach with data analysis using Partial Least Square (PLS) through the SmartPLS 3.0 application. The research sample consisted of 74 auditors working at KAP East Jakarta, who were selected based on the criteria of a minimum of 1 year of experience and a minimum of S1 education. The results of the study show that Professional Ethics has a positive and significant effect on Audit Judgment, meaning that the better the application of ethics by the auditor, the better the quality of the audit judgement produced. However, Locus of Control and Client Narcissism did not show a significant influence on audit judgment. These findings suggest that auditors' self-control attitudes and client character do not significantly affect the quality of audit considerations. Based on the results of the study, Professional Ethics has a significant influence on the quality of audit judgment, while Locus of Control and Client Narcissism have no significant effect.
The Effect of Institutional Ownership, Company Size, Leverage, and Profitability on Firm Value
This study aims to analyze the effect of Institutional Ownership, Company Size, Leverage, and Profitability on Firm Value. The population in this study are companies listed on the IDX (Indonesia Stock Exchange) in 2018-2022. The sample of this study amounted to 19 companies with 5 years of observation, so the total sample was 95 sample data. The sampling method was carried out by using purposive sampling method. The data analysis method used in this research is multiple linear analysis. The results of this study indicate that Company Size and Leverage have an influence on firm value in companies in the Non-Cylical Consumer Sector of the processed food and beverage sub-industry listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2022.
Digital Transformation in the Dynamics of Sharia Accounting Standards: Challenges and Opportunities in the Era of 4.0 and Society 5.0
Digital transformation in the Industrial Revolution 4.0 and Society 5.0 era has presented opportunities and challenges in developing Sharia accounting standards. The phenomenon can be seen in the digital literacy gap, limited technological infrastructure, and the need to harmonize Sharia accounting standards with international standards such as IFRS. This research aims to analyze the dynamics of the development of Sharia accounting standards in the digital era, identify key challenges such as technological limitations and differences in interpreting Sharia principles, and uncover innovation opportunities through digitalization. A descriptive qualitative approach uses secondary data from academic journals, institutional reports, and regulatory documents. The study results show that blockchain, artificial intelligence (AI), and the Internet of Things (IoT) can improve Sharia-based finance's efficiency, transparency, and inclusion. However, its implementation requires infrastructure investment, increased digital literacy, and cross-sector collaboration. The implications of this research include strategic recommendations for regulators, practitioners, and academics to take advantage of digital technology opportunities to strengthen Islamic financial institutions' global competitiveness. The latest of this research lies in analyzing the integration of Sharia principles with modern technology, offering strategic guidance in creating relevant Sharia accounting standards in the digital era. This study provides important insights to encourage sustainability and innovation in Islamic financial management by Islamic principles.
Copyright (c) 2024 Nuraini Chaniago, Lucky Nugroho, Firdayetti Firdayetti, Wardah Islami, Volkhonova Mariya Igorevna (Author) https://creativecommons.org/licenses/by-sa/4.0
Corporate Social Responsibility (CSR) in Sharia Accounting Perspective: Challenges and Opportunities Towards Sustainability
From the perspective of Sharia Accounting, Corporate Social Responsibility (CSR) offers a holistic approach that focuses on financial gain and includes the values of fairness, transparency, and social responsibility. However, the low levels of sharia-based CSR disclosure and lack of understanding of Maqasid Sharia indicate a gap between expectations and practices in the field. This study aims to analyze the application of Sharia Accounting principles in CSR measurement and reporting, identify the challenges faced, and provide strategic recommendations to improve its implementation. This study uses a descriptive qualitative method with a secondary data analysis approach, including academic literature, journal articles, and policy documents. The study's findings show that integrating CSR with Sharia Accounting requires a strong commitment from the company, especially in Maqasid Sharia-based measurement and reporting through Islamic Social Reporting (ISR). The main obstacles include limited human resources, lack of sharia CSR measurement standards, and organizational culture challenges. The results of this study confirm that the implementation of sharia-based CSR not only improves the company's reputation but also strengthens relationships with stakeholders through programs oriented to social and environmental welfare. The implications of this study provide practical guidance for Sharia companies to improve CSR transparency and accountability, as well as offer the latest in the form of developing a Maqasid Sharia-based CSR index that can measure the company's contribution holistically.
Copyright (c) 2024 Lucky Nugroho (Author) https://creativecommons.org/licenses/by-sa/4.0
Diskursus Optimalisasi Pengelolaan Wakaf Tunai di Era Digital: Integrasi Good Corporate Governance dan Tawhid String Relationship di BWUT MUI DIY
Abstrak Dalam dekade terakhir, lembaga keuangan syariah mengalami pertumbuhan pesat, mencerminkan meningkatnya kepercayaan masyarakat terhadap sistem keuangan yang berbasis nilai-nilai Islam. Salah satu aspek penting dalam keuangan syariah adalah pengelolaan wakaf tunai, yang memiliki potensi besar namun masih menghadapi berbagai tantangan, terutama dalam penerapan prinsip-prinsip Good Corporate Governance (GCG). Penelitian ini bertujuan untuk menganalisis pengelolaan wakaf tunai di Badan Wakaf Uang Tunai Majelis Ulama Indonesia Daerah Istimewa Yogyakarta (BWUT MUI DIY) serta mengevaluasi penerapan prinsip GCG dalam perspektif Tawhid String Relationship (TSR). Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan data sekunder yang diperoleh dari jurnal ilmiah, laporan lembaga terkait, dan dokumen pendukung lainnya. Analisis dilakukan secara kualitatif melalui reduksi dan penyajian data dalam narasi deskriptif. Hasil penelitian menunjukkan bahwa pengelolaan wakaf tunai BWUT MUI DIY mencakup penghimpunan, pengembangan, dan pendistribusian yang sebagian besar telah sesuai dengan regulasi. Namun, terdapat kendala dalam transparansi pelaporan, akuntabilitas, dan legalitas sebagai nazhir resmi. Integrasi TSR memberikan landasan spiritual yang kuat dalam penerapan GCG, di mana prinsip tauhid, maslahah, dan keadilan membantu menjaga keseimbangan antara tujuan ekonomi dan sosial. Implikasi teoritis penelitian ini adalah memberikan kontribusi baru dalam literatur pengelolaan wakaf tunai berbasis GCG dengan perspektif TSR. Implikasi praktisnya adalah memberikan rekomendasi untuk meningkatkan transparansi, akuntabilitas, dan legalitas BWUT MUI DIY guna membangun kepercayaan publik. Temuan baru dari penelitian ini adalah bahwa integrasi TSR dalam GCG menciptakan kerangka kerja yang lebih komprehensif untuk pengelolaan wakaf tunai secara syariah.
Pengaruh Kepemilikan Institusional, Struktur Aktiva dan Profitabilitas Terhadap Struktur Modal
This research principle aims to examine the influence of institutional ownership, asset structure and profitability on the capital structure of health sector companies listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. This research was conducted with a sample size of 20 companies. Furthermore, testing in this research use multiple regression analysis with a probability sampling method with using IBM SPSS 26. The results of this research explain that institutional ownership and asset structure have no effect on capital structure, and profitability has a negative effect on capital structure.
Copyright (c) 2024 Andini Sukma Wardani, Minanari Minanari (Author) https://creativecommons.org/licenses/by-sa/4.0
Peran AAOIFI, IFSB, dan Dewan Pengawas Syariah dalam Audit Syariah: Tantangan dan Implikasi Global
Audit syariah memainkan peran penting dalam memastikan kepatuhan lembaga keuangan syariah terhadap prinsip-prinsip syariah seperti larangan riba, gharar, dan maisir. Namun, fenomena gap dalam standar audit syariah global masih menjadi tantangan, terutama dalam hal penerapan standar yang seragam di berbagai negara. Penelitian ini bertujuan untuk mengidentifikasi peran AAOIFI, IFSB, dan Dewan Pengawas Syariah (DPS) dalam audit syariah serta tantangan yang dihadapi dalam implementasinya. Rumusan masalah mencakup bagaimana peran AAOIFI dan IFSB dalam menetapkan standar audit syariah, peran DPS dalam menjaga kepatuhan syariah, serta tantangan dalam implementasi audit syariah. Penelitian ini menggunakan pendekatan kajian pustaka (literature review) dengan teori Tawhid String Relationship (TSR) dan Sharia Enterprises Theory (SET) sebagai landasan analisis. Hasil penelitian menunjukkan bahwa AAOIFI dan IFSB berperan signifikan dalam menetapkan standar audit syariah, namun tantangan berupa standar yang tidak seragam, kurangnya auditor kompeten, dan kompleksitas produk syariah masih menghambat pelaksanaannya. DPS juga berperan penting dalam menjaga integritas lembaga keuangan syariah melalui pengawasan terhadap kepatuhan syariah. Implikasi penelitian ini adalah perlunya peningkatan kapasitas auditor syariah dan harmonisasi standar global. Keterbaruan penelitian terletak pada identifikasi tantangan operasional yang masih minim dibahas dalam literatur.
Copyright (c) 2024 Dewi Rizkiyanti, Sofiyah Dwi Rahmawati, Nailah Apriliani, Firdayetti Firdayetti, Lucky Nugroho (Author) https://creativecommons.org/licenses/by-sa/4.0
Optimalisasi Manajemen Risiko Syariah: Tantangan dan Strategi Lembaga Keuangan Syariah
Lembaga keuangan syariah (LKS) telah mengalami pertumbuhan pesat, namun menghadapi tantangan signifikan dalam manajemen risiko, termasuk risiko kredit, likuiditas, operasional, dan kepatuhan syariah. Penelitian berupa konseptual paper ini yang bertujuan untuk menganalisis penerapan manajemen risiko berbasis syariah di LKS dengan fokus pada dampak risiko kredit dan likuiditas terhadap kinerja, serta pengaruh pengelolaan risiko kepatuhan syariah terhadap reputasi lembaga. Pertanyaan penelitian meliputi bagaimana LKS menerapkan manajemen risiko syariah, dampak risiko kredit dan likuiditas, pengelolaan risiko kepatuhan syariah, serta tantangan pengelolaan risiko operasional. Penelitian ini menggunakan metode tinjauan pustaka dari berbagai sumber ilmiah yang relevan. Berdasarkan hasil penelitian, manajemen risiko syariah harus berlandaskan pada teori Tawhid String Relationship (TSR) dan prinsip Al-Ghorm Bil Ghurmy serta Al-Kharaj Bil Dhaman. Risiko kredit dan likuiditas sangat mempengaruhi kinerja keuangan LKS, sementara pengelolaan risiko kepatuhan syariah berdampak signifikan pada reputasi lembaga. Pengelolaan risiko operasional menghadapi tantangan tambahan terkait kompleksitas kepatuhan syariah dan penerapan teknologi. Implikasi praktis dari penelitian ini adalah memberikan panduan bagi LKS dalam mengembangkan strategi manajemen risiko yang lebih efektif. Keterbaruan penelitian ini terletak pada eksplorasi integrasi prinsip syariah dengan manajemen risiko, yang memberikan wawasan baru bagi investor dan pembuat kebijakan dalam memahami pentingnya menjaga kepercayaan publik terhadap industri keuangan syariah.
Perkembangan Pegadaian Syariah di Indonesia
Permasalahan yang selalu terjadi di Indonesia yaitu permasalahan ekonomi. Masyarakat Indonesia berada pada kondisi dimana masyarakat hanya memiliki harta dalam bentuk tidak tunai sedangkan dalam waktu bersamaan mereka membutuhkan harta dalam bentuk uang tunai. Dalam hal ini lah Pegadaian mengambil peran atas kejadian ini. Artikel ini ditulis untuk mendapatkan informasi mengenai perkembangan pegadaian syariah di Indonesia dengan mengkaji beberapa referensi serta literatur guna mendapatkan materi yang di butuhkan. Hasil penelitian dan penulisan adalah di Indonesia terdapat lembaga pegadaian syariah yang memfasilitasi masyarakatnya dengan layanan gadai syariah. Seiring dengan perkembangan zaman, pegadaian syariah terus mengembangkan usahanya dengan merilis pegadaian syariah digital dalam bentuk aplikasi dan website.
Copyright (c) 2024 Wahyuningsih, Fanny Nur Oktaviana, Fanie Mustikasari, Yananto Mihadi Putra (Author) https://creativecommons.org/licenses/by-sa/4.0
The Effect of Audit Opinions, Liquidity and Leverage on the Timeliness of Financial Report Submission
The need for financial information presented in financial statements is very important for stakeholders in assessing the performance of a company. Especially in decision-making considerations. So that the fairness and timeliness of financial statement disclosure are important. This study aims to empirically test the factors that influence the timeliness of financial statement submission based on audit opinion, profitability level and company leverage level. This study uses quantitative research with secondary data. The sample in this study was a real estate and property industry sector company listed on the Indonesia Stock Exchange (IDX) in 2020 - 2022 and the company's official website. Sampling was carried out using the purposive sampling method, with several predetermined criteria, the number of samples was 90 real estate and property industry sector companies. And the results of this study indicate that audit opinion has a significant effect on the timeliness of earnings management, liquidity does not have a significant effect on the timeliness of financial statement submission, leverage does not have a significant effect on the timeliness of the company's financial statement submission.
Timeliness of Financial Report Submission
Copyright (c) 2024 Vieri Leonardo Manuela (Author) https://creativecommons.org/licenses/by-sa/4.0
The Effect of Liquidity, Profitability and Solvency on the Value of the Company(Study of Transportation Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021)
This study aims to empirically prove the effect of financial ratios for transportation companies in Indonesia listed on the Indonesia Stock Exchange in the 2017-2021 period on company value. The ratios used in this study are Liquidity (CR), Profitability (ROA), and Solvency (DER). This study used a quantitative approach with sample selection using purposive sampling method. The data used is secondary data and the data analysis used is statistical analysis in the form of multiple linear regression tests with SPSS 23.The results of this study show that partially, the variables of Liquidity (CR), Profitability (ROA), and Solvency (DER) have a positive and significant effect on Company Value measured using Price Book Value (PBV) in companies listed on the Indonesia Stock Exchange (IDX).
Copyright (c) 2024 Dessy Andriany, Yananto Mihadi Putra, Indra Siswanti, Yohanes Ferry Cahaya (Author) https://creativecommons.org/licenses/by-sa/4.0
Kajian Knowledge Based Theory Dalam Aplikasi Mobile Banking Bank Syariah Dan Bank Konvensional(Studi Kasus Pada Bank Syariah Indonesia Dan Bank Mandiri)
Tujuan dari artikel ini adalah untuk mengetahui perbedaan mobile banking dari bank syariah dan bank konvensional dan manfaat dari mobile banking tersebut bagi umat Muslim. Metode yang digunakan adalah kualitatif yang bertujuan mencari solusi dari rumusan masalah yang terdiri dari (i) Fasilitas apa saja yang tersedia di Mobile Banking Bank Syariah Indonesia? (ii) Fasilitas apa saja yang ada di Mobile Banking Bank Mandiri? (iii) Apa saja perbedaan fasilitas antara Mobile Banking Bank Syariah Indonesia dan Bank Mandiri? (iv) Apakah Mobile Banking Bank Syariah Indonesia dapat memenuhi kebutuhan nasabah muslim? Lebih lanjut, hasil dari penelitian ini adalah kedua aplikasi tersebut memiliki kelebihan dan kekurangannya masing-masing. Namun demikian, BSI Mobile memiliki fitur yang lebih spesifik dan lengkap dalam memenuhi kebutuhan nasabah Muslim. implikasi meningkatkan pemahaman tentang perbedaan fasilitas mobile banking dan bagaimana layanan ini dapat disesuaikan dengan kebutuhan nasabah. Keterbaruan penelitian ini adalah terletak pada analisis komparatif layanan mobile banking dari Bank Syariah Indonesia dengan Bank Mandiri.
Copyright (c) 2024 Intan Nuraeni, Lucky Nugroho, Dian Sugiarti (Author) https://creativecommons.org/licenses/by-sa/4.0
This research article aims to identify strategies and innovations to overcome challenges and maximize opportunities in the Islamic economy in Indonesia. Therefore, the problem formulations in this research include: (i) What are the basic principles of Islamic economics? (ii) What are the challenges and opportunities of implementing Islamic economics in Indonesia? (iii) What are the strategies and innovations to overcome challenges and maximize opportunities of Islamic economics in Indonesia? Furthermore, the method used in this research is to use qualitative descriptive analysis to collect information from various sources, such as books, government reports, academic literature, and journals related to the problems and opportunities of implementing Islamic economics in Indonesia. The results of this study are that there are several key strategies, including increasing public literacy, increasing Islamic financial inclusion through digitalization, developing Islamic fintech, halal e-commerce, halal product innovation, training, and human resource development, international cooperation, strengthening research and data, promotion and branding, and developing halal infrastructure. Furthermore, in the Industrial Revolution, 4.0, and the new average era, innovation and creativity based on information technology, communication, and digitalization are significant in developing strategies for Islamic economic development. It enables better efficiency, accessibility, and market expansion. The implications of this research provide strategic and innovative recommendations for the Islamic finance industry, government, and economic actors to optimize the implementation of Islamic economics in Indonesia. Furthermore, the novelty of this research article is that it contributes to designing strategies and innovations that the Islamic finance industry, government, and economic actors can implement. These strategies are designed to overcome challenges and take advantage of opportunities to optimize the implementation of Islamic economics in Indonesia.
Copyright (c) 2024 Pelita : Jurnal Penelitian, Terapan dan Aplikatif https://creativecommons.org/licenses/by-sa/4.0
Impact of the Pandemic on Tax Aggressiveness: Analysis of CSR, Audit Quality, and Capital Intensity in IDX Mining Companies
This study aims to determine the impact of Corporate Social Responsibility (CSR), Audit Quality, and Capital Intensity on tax aggressiveness during the pandemic. Utilizing secondary data from annual financial reports of mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021, this quantitative research employs purposive sampling to select a sample of 20 companies. The analytical method used is multiple regression analysis, with data processing performed using SPSS 22 for Windows and Microsoft Excel. The results of this study indicate that Corporate Social Responsibility has a significantly positive effect on tax aggressiveness, suggesting that companies with higher CSR activities tend to exhibit more aggressive tax behaviors. Conversely, Audit Quality shows a significantly negative effect on tax aggressiveness, indicating that higher audit quality is associated with lower levels of tax aggressiveness. Additionally, Capital Intensity is found to have a significantly negative effect on tax aggressiveness, implying that companies with higher capital investments tend to engage in less aggressive tax strategies. These findings highlight the complex interplay between CSR, audit quality, capital intensity, and tax aggressiveness, particularly in the context of the mining sector during the pandemic. The study contributes to the existing literature by providing empirical evidence on how these factors influence tax aggressiveness and offers insights for policymakers and practitioners aiming to enhance corporate governance and tax compliance.
Pengaruh Gaya Kepemimpinan Kompetensi Dan Disiplin Kerja Terhadap Kinerja Pegawai Negeri Sipil Pada Dinas Kebudayaan Kota Denpasar
The purpose of this study was to examine the interplay between leadership style, competency, and work discipline, and how these influence the performance of public employees in the Denpasar City Culture Service. Saturated sampling was utilized to choose 31 workers from the Denpasar City Culture Service to participate in this study's population. Validity, reliability, classical assumption testing, multiple linear regression, coefficient of determination testing, t tests, and F tests were utilized to analyze the data in this research. It is clear from the study's findings that (1) leadership style has a beneficial and statistically significant impact on productivity in the workplace. A competent workforce is more productive and successful. Thirdly, a well-disciplined workplace significantly improves productivity. Employee performance is positively impacted by leaders' styles, abilities, and work discipline at the same time. There is a 72.9% level of effect from external factors on employee output.
Study Of Aspects Of Millennial Generation Employee Retention (Company Case Study PT. XYZ)
In this study a case study method was used to analyze the factors of employee retention aimed specifically at millennial generation born between 1983 - 2000, or those under 36 years who worked at PT. XYZ This is because at this time the trend of 'turn over' of millennial generation employees is increasing, supported by secondary data from HRD which is quite large at around 14.3%. Data collection techniques in this study using a questionnaire with Likert scale calculations, and using descriptive interview techniques, namely interview techniques by making approaches. Respondents in this study were employees of PT. XYZ numbered 80 respondents representing various divisions and departments.
Kajian Etika Kebajikan dan Prinsip Universalisme Islam dalam Pelayanan Rumah Sakit (Studi Kasus Rumah Sakit Umum Hartati Medical Centre, Rantauprapat, Sumatera Utara)
The aim of this research article is to determine the trend of non-Muslim patients and the level of service satisfaction for registration officers at RSU HMC, Rantaprapat. The problem formulation in this research includes (i) How many non-Muslim patients are there at HMC General Hospital during 2021 to 2023? (ii) How does the registration officer provide services to non-Muslim patients? The research methods used. Next, a quantitative method using secondary data to collect information regarding the number of patients and using a questionnaire to measure satisfaction of non-Muslim patients. The results of this study show that the number of non-Muslim patients has increased. In addition, the results of the questionnaire show that the overall service of registration officers at RSU HMC is 85%, which means that the majority of non-Muslim patients are satisfied with the service. This research also provides practical implications that can be directly applied by hospital management to improve service quality and internal policies. The novelty of this research relates to experiences and attitudes towards non-Muslim patients which have not been studied much before.