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All Journal Riset Akuntansi dan Keuangan Indonesia JIFA (Journal of Islamic Finance and Accounting) MBIA Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi JBMR: Journal of Business and Management Review JIMEBIS Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Al Basirah Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Studi Islam dan Sosial JUEBIR: Journal of Economics and Business Research Jurnal Kajian Ekonomi dan Bisnis Islam JIFA (Journal of Islamic Finance and Accounting)
Mufti Arief Arfiansyah
Universitas Islam Negeri Raden Mas Said Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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THE DETERMINANT ACCOUNTABILITY OF VILLAGE FUNDS MANAGEMENT (Study in the Villages in Wonogiri District) Triyono, Triyono; Achyani, Fatchan; Arfiansyah, Mufti Arief
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8521

Abstract

This study aims to determine the effect of financial statement presentation, accessibility of financial statements, quality of supervision of BPD, capacity of village apparatus, village financial system (Siskeudes), Government Intern Control System (SPIP) on accountability of village fund management. This study uses a quantitative approach. The population in the study were villages in Wonogiri Regency. Sampling using saturation sampling technique. Respondents in this study were the village head and village secretary. For the process of collecting data used the questionnaire method. Whereas to analyze data used multiple regression analysis.The results of the study show that 1) The presentation of financial statements has no effect on the accountability of village fund management. 2) Accessibility of financial statements does not affect the accountability of village fund management. 3) Quality of BPD Supervision does not affects the accountability of village fund management. 4) The capacity of the village apparatus does not influences the accountability of village fund management. 5) Village Financial System (Siskeudes) influences the accountability of village fund management. 6) The Government's Intern Control System (SPIP) has an effect on the accountability of village fund management.Keywords: Presentation of Financial Statements, Accessibility of Financial Reports, Quality of BPD Supervision, Capacity of Village Apparatus, Village Financial System, Government Internal Control System, Accountability of Village Fund Management.
PENGARUH SISTEM KEUANGAN DESA DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Arfiansyah, Mufti Arief
JIFA (Journal of Islamic Finance and Accounting) Vol 3, No 1 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.126 KB) | DOI: 10.22515/jifa.v3i1.2369

Abstract

This study aims to determine the effect of the Village Finance System (Siskeudes) and the Government Internal Control System (SPIP) on the accountability of village fund management. This study refers to a quantitative approach to the population of villages in Wonogiri District. Determination of the sample by random sampling technique. The process of collecting data uses the questionnaire method. Respondents in this study were the Village Head and Village Secretary. Data analysis uses multiple regression analysis. The results showed that 1) The Village Financial System (SISKEUDES) affected the accountability of village fund management. 2) Government Internal Control System (SPIP) influences the accountability of village fund management.Keywords: Village Fund Management Accountability, Village Financial System, Government Internal Control System.JEL Classification Codes: C12, P25, R50
THE DETERMINANT ACCOUNTABILITY OF VILLAGE FUNDS MANAGEMENT (Study in the Villages in Wonogiri District) Triyono Triyono; Fatchan Achyani; Mufti Arief Arfiansyah
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8521

Abstract

This study aims to determine the effect of financial statement presentation, accessibility of financial statements, quality of supervision of BPD, capacity of village apparatus, village financial system (Siskeudes), Government Intern Control System (SPIP) on accountability of village fund management. This study uses a quantitative approach. The population in the study were villages in Wonogiri Regency. Sampling using saturation sampling technique. Respondents in this study were the village head and village secretary. For the process of collecting data used the questionnaire method. Whereas to analyze data used multiple regression analysis.The results of the study show that 1) The presentation of financial statements has no effect on the accountability of village fund management. 2) Accessibility of financial statements does not affect the accountability of village fund management. 3) Quality of BPD Supervision does not affects the accountability of village fund management. 4) The capacity of the village apparatus does not influences the accountability of village fund management. 5) Village Financial System (Siskeudes) influences the accountability of village fund management. 6) The Government's Intern Control System (SPIP) has an effect on the accountability of village fund management.Keywords: Presentation of Financial Statements, Accessibility of Financial Reports, Quality of BPD Supervision, Capacity of Village Apparatus, Village Financial System, Government Internal Control System, Accountability of Village Fund Management.
The Effect of Leadership Style and Work Motivation on The Performance of Academic Staff Meilana Widyaningsih; Mufti Arief Arfiansyah
Journal of Business and Management Review Vol. 1 No. 3 (2020): (Issue-September)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr13.292020

Abstract

This study has purpose to analyze the effect of transactional leadership styles, transformational leadership styles, and motivation on the performance of academic staff. This study was conducted at the State Islamic Institute of Surakarta with a total sample of 30 respondents in 2020 by using simple random sampling. The results of the analysis on the variable transactional leadership style showed the value of t = 3.183 and a probability of 0.002, which means that the transactional leadership style has an effect on the performance of academic staff. Then, the results of the analysis on transformational leadership style variables showed the value of tcount = 3.418 and a probability of 0.003, which means that the transformational leadership style has an effect on performance. And the results of the analysis on the work motivation variable showed the value of tcount = 2.251 and a probability of 0.032, when compared to ttable (2.056) which means that work motivation has an effect on performance. Keywords: transformational leadership, transactional leadership, work motivation, and academic staff performance.
PELATIHAN PEMBUKUAN SEDERHANA UNTUK UMKM SEBAGAI UPAYA KETAHANAN EKONOMI DI MASA PANDEMI COVID-19 Mufti Arief Arfiansyah; Edi Suminto
Jurnal Al Basirah Vol. 1 No. 1 (2021): Al Basirah
Publisher : LPPM STAIMAS WONOGIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.194 KB) | DOI: 10.58326/jab.v1i1.3

Abstract

The Covid-19 pandemic has resulted in a decrease in sales turnover for MSMEs. This impact greatly threatens economic resilience for the sustainability of MSME businesses. MSME actors need to be encouraged and assisted in order to be able to survive the Covid-19 pandemic. These countermeasures can be carried out through community service activities using direct observation methods in the community and tracing and analyzing the problems faced by MSME actors, especially economic resilience in the midst of the Covid-19 pandemic. STAIMAS Wonogiri Islamic Economics Study Program dedication aims to provide simple bookkeeping training for MSME actors during the Covid-19 pandemic. The targeted segmentation is MSME actors located in the Shower Environment, Kaliancar Village, Wonogiri District, Wonogiri Regency. The service activities ran smoothly and the participation of the participants was active and enthusiastic. In this simple bookkeeping training, participants were introduced to the benefits of bookkeeping, the forms and types of simple bookkeeping, how to record receipts and disbursements transactions, and perform profit and loss calculations. It is hoped that this service activity can continue to provide understanding and education for MSMEs about the importance of simple bookkeeping in order to increase the availability of MSME financial information in the midst of the Covid-19 pandemic.
OPTIMALISASI PENANGGULANGAN DAMPAK PANDEMI COVID-19 MELALUI PENDAMPINGAN MASYARAKAT DI DUKUH TESEH, WANGEN, POLANHARJO, KLATEN Miftahul Jannah; Mufti Arief Arfiansyah
Jurnal Al Basirah Vol. 1 No. 2 (2021): Al Basirah
Publisher : LPPM STAIMAS WONOGIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.044 KB) | DOI: 10.58326/jab.v1i2.21

Abstract

The impact of the Covid-19 pandemic on society occurs in various fields, including social, economic, health, religious and educational. The education and health sectors are the main problems that are being felt by the people of Dukuh Teseh, Wangen, Polonharjo, Klaten. So that service is needed in the form of community assistance so that the impact of the Covid-19 pandemic can be handled properly. The method of service with the PAR (Participatory Action Research) approach is community service by conducting research, action and participatory. Community service by engaging directly in the community, analyzing problems, formulating problem solving, and carrying out service actions accompanied by citizen participation so that the implementation of service activities in Dukuh Teseh can run optimally, so that it produces results and is sustainable in the community. Community service is carried out by providing assistance in the field of education, namely learning assistance and TPA assistance, and in the health sector, namely socializing the dangers of COVID-19 and how to prevent it. The result of this service is that it has a positive impact on the residents of Dukuh Teseh, namely increasing residents' knowledge about Covid-19 so as to prevent the spread of Covid-19 and increase the enthusiasm of children in learning in the midst of the Covid-19 pandemic.
OPTIMALISASI WEBSITE UNTUK MENINGKATKAN PROMOSI DESA WISATA Mufti Arief Arfiansyah
Jurnal Al Basirah Vol. 2 No. 2 (2022): Al Basirah
Publisher : LPPM STAIMAS WONOGIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58326/jab.v2i2.47

Abstract

Dampak pandemi Covid-19 bagi masyarakat terjadi diberbagai bidang, baik sosial, ekonomi, kesehatan, agama maupun pendidikan. Bidang ekonomi menjadi salah satu permasalahan yang di rasakan oleh masyarakat Desa Wisata Tuksono, Kulonprogo khususnya di sektor pariwisata. Sehingga di perlukan pengabdian berupa pendampingan agar dampak pandemi Covid-19 dibidang pariwisata dapat ditanggulangi dengan baik. Metode pengabdian dengan pendekatan PAR (Participatory Action Research) yaitu pengabdian masyarakat dengan cara melakukan reseach, action dan participatory. Pengabdian masyarakat dengan melakukan terjun langsung dimasyarakat, menganalisis permasalahan, merumuskan pemecahan masalah, dan melakukan aksi pengabdian dengan disertai partisipasi warga agar pelaksanaan kegiatan pengabdian dapat berjalan maksimal, sehingga membuahkan hasil dan berkesinambungan di masyarakat. Pengabdian masyarakat dilakukan dengan memberikan pendampingan di bidang ekonomi yaitu pendampingan optimalisasi website desa untuk meningkatkan promosi desa wisata. Hasil pengabdian ini adalah membawa dampak yang positif bagi pengelola desa wisata Tuksono, yaitu pengetahuan pengelolaan website yang meningkat, melakukan komitmen menjalankan rekomendasi pendampingan sehingga mampu mengoptimalkan promosi desa wisata melalui website.
Analisis Akses Pembiayaan dan Penerapan Murabahah pada Baitul Maal Wat Tanwil (BMT) Amanah Ummah Gumpang Luthfia Nur Hanifa; Mufti Arief Arfiansyah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1183

Abstract

This research was conducted with the aim of understanding the aspects and implementation of Murabahah financing in Baitul Maal wa Tamwil Amnah Ummah (BMT AUM) Gumpang. Murabahah is a form of buying and selling goods, where the seller determines the purchase price to the buyer, and the buyer pays by adding a profit margin. The function of BMT involves developing productive businesses and investment to improve the quality of economic activities for small and medium entrepreneurs. This includes support for savings activities as well as providing financing for economic activities. This research uses qualitative methods with a descriptive approach, and combines primary and secondary data. Secondary data was obtained from BMT AUM document archives related to research focus, access and application of Murabahah. The research results show that the implementation of the Murabahah system in BMT AUM reduces the risk of loss among the parties involved. The decision to use Murabahah as a form of financing is considered by taking into account the customer profile, whose operational targets focus on the Small and Medium Enterprises sector. One of the financing that is often carried out at BMT is the Murabahah contract, where the Murabahah contract is a sale and purchase contract where BMT acts as the seller while the customer is the buyer. This research will discuss the Murabahah contract at BMT, the concept of BMT and the Murabahah financing at BMT.
Analisis Pengaruh Kemudahan, Kegunaan dan Tingkat Resiko Terhadap Keputusan Masyarakat Sukoharjo Menggunakan Shopeepay Arfiansyah, Mufti Arief; Vebriani, Defi; Makarim, Afifatul
Jurnal Ilmiah Mahasiswa Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jimebis.v4i1.290

Abstract

In today's digital era, information progress is spreading fast and getting more advanced. Technology transfer can control various elements of people's habits that impact daily activities. The use of social media by mobile phones is increasing every year. The annual increase causes various innovations, one of which is financial technology or fintech. An example of fintech that is often used today is the Shopeepay e-wallet. The purpose of this analysis is to understand the impact of convenience, usability & risk on the certainty of using Shopeepay in the Sukoharjo Regency area. This form of study uses prime data. How to take samples with cluster random sampling. The total sample is 100 respondents by providing an online questionnaire in the form of a G-Form. Multiple linear regression with SPSS 23 is used for data processing. Simultaneous research on usage decisions. It is known that the results of the research that the researchers conducted were that perceived convenience had no significant impact on the decision to use shopeepay, then perceived usefulness had an effect on using shopeepay, and perceived risk had an effect on decisions on using shopeepay in the community in Sukoharjo. The results of the validity test are declared valid, and the reliability test is declared reliable
Faktor-Faktor yang Mempengaruhi Keputusan Penggunaan QRIS Pada UMKM Kota Surakarta Rahmawati, Silvia; Arfiansyah, Mufti Arief
MBIA Vol 22 No 3 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i3.2663

Abstract

MSMEs have a crucial role in maintaining the stability of the Indonesian economy. This research was conducted to determine the influence of knowledge, convenience, security, and user attitudes on using QRIS. The population in this study was 17,265 MSMEs in the city of Surakarta. The sample required for this research uses a purposive sampling technique. The sample comprises 100 respondents who have used QRIS for payment transactions. This research uses a quantitative approach, while the data is primary data, meaning data is obtained directly by distributing questionnaires and interviews to MSME owners. The data that was successfully obtained was then analyzed via the SPSS application by testing multiple linear regression analyses through validity and reliability tests and classical assumption tests. The results of the research state that the variables of knowledge, convenience, and user attitude influence the decision to use QRIS, and the security variable does not affect the dependent variable. Keywords: Knowledge, Convenience, Security, User Attitude. Abstrak UMKM mempunyai peran yang sangat penting untuk menjaga kestabilan perekonomian Indonesia. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh pengetahuan, kemudahan, keamanan serta sikap pengguna terhadap keputusan penggunaan QRIS. Populasi pada penelitian ini yaitu sebanyak 17.265 UMKM yang berada di Kota Surakarta. Sampel yang diperlukan pada penelitian ini memakai teknik purposive sampling, untuk sampelnya yaitu 100 orang responden yang sudah mengaplikasikan penggunaan QRIS untuk transaksi pembayaran. Penelitian ini menggunakan pendekatan kuantitatif, sedangkan datanya berupa data primer artinya data yang didapatkan secara langsung dengan cara menyebar kuesioner dan wawancara kepada para pemilik UMKM. Data yang berhasil didapatkan kemudian dianalisis melalui aplikasi SPSS. Dengan melakukan pengujian analisis regresi linear berganda melalui uji validitas dan reliabilitas serta uji asumsi klasik. Hasil penelitian menyatakan jika variabel pengetahuan, kemudahan dan sikap pengguna memiliki pengaruh terhadap keputusan penggunaan QRIS serta variabel keamanan tidak berpengaruh pada variabel dependen. Kata kunci: Pengetahuan, Kemudahan, Keamanan, Sikap Pengguna
Co-Authors Catur Nugroho Edi Suminto Fatchan Achyani Lailatul Amelia Luthfia Nur Hanifa Makarim, Afifatul Meilana Widyaningsih Miftahul Jannah Muhammad Fikri Hidayat Nanda Nur Latifah Ofvie Qonita Rahmawati Putri, Melinda Anggias Rahmawati, Silvia Rudiatna, Talitha Dwi Sucik Lestari Triyono Triyono Triyono Triyono Vebriani, Defi Yafenia Putri Tirta Biru Yogi Kurniawan