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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Pengabdian Masyarakat Khatulistiwa Jurnal AbdiMas Nusa Mandiri
Mohammad Dliyaul Muflihin
Universitas Islam Negeri Sunan Ampel Surabaya
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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PENGENTASAN KEMISKINAN DAN KETIMPANGAN SOSIAL DI DESA SIDOREJO KECAMATAN KRIAN SIDOARJO Lailatul Chabibah; Lailatuz Fadiyah; Liiza Riska Nafisa; Mohammad Dliyaul Muflihin; Imam Buchori; Ade Irma Suryani Lating
Jurnal Pengabdian Masyarakat Khatulistiwa Vol 9, No 1 (2026): APRIL
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpmk.v9i1.4849

Abstract

ABSTRACT: This study examines the conditions of poverty and social inequality that occur in Sidorejo Village. Poverty is described as the inability of people to meet basic needs such as food, clothing, shelter, education, and health. Socioeconomic inequality can be seen from differences in income, access to health and education facilities, and job opportunities in the village. The main causes include low levels of education, limited access to basic services, and unequal distribution of wealth and opportunities. Various mitigation efforts are carried out through improving skills, access to capital, and improving basic facilities to reduce social disparities and improve the quality of life of the community. In addition, community participation and cooperation between parties are key to ensuring the sustainability of poverty alleviation programs and reducing social inequality. This study uses a qualitative approach with data collection through observation, interviews, and literature studies from various relevant sources. The results of the study indicate that poverty alleviation requires sustainable and integrated cross-sectoral efforts.Keywords: Poverty, InequalityABSTRAK: Penelitian ini mengkaji kondisi kemiskinan dan ketimpangan sosial yang terjadi di Desa Sidorejo. Kemiskinan digambarkan sebagai ketidakmampuan masyarakat dalam memenuhi kebutuhan dasar seperti pangan, sandang, papan, pendidikan, dan kesehatan. Ketimpangan sosial ekonomi terlihat dari perbedaan pendapatan, akses terhadap fasilitas kesehatan dan pendidikan, serta peluang kerja di desa tersebut. Faktor utama penyebabnya meliputi rendahnya tingkat pendidikan, keterbatasan akses terhadap layanan dasar, serta ketidakmerataan distribusi kekayaan dan peluang. Berbagai upaya penanggulangan dilakukan melalui peningkatan keterampilan, akses permodalan, dan peningkatan fasilitas dasar guna mengurangi kesenjangan sosial dan meningkatkan kualitas hidup masyarakat. Selain itu, partisipasi masyarakat dan kerjasama antar pihak menjadi kunci dalam memastikan keberlanjutan program pengentasan kemiskinan dan pengurangan ketimpangan sosial. Penelitian ini menggunakan pendekatan kualitatif dengan pengumpulan data melalui observasi, wawancara, dan studi literatur dari berbagai sumber relevan. Hasil penelitian menunjukkan bahwa pengentasan kemiskinan membutuhkan upaya lintas sektor yang berkelanjutan dan terintegrasi.Kata Kunci: Kemiskinan, Ketimpangan
Analisis Tingkat Kesehatan Bank dengan Metode RBBR pada Bank Syariah Indonesia (BSI) pada Periode 2021-2024 Indiy Nufusus Zahro; Mohammad Dliyaul Muflihin
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 11 No 1 (2026)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v11i1.29314

Abstract

Penelitian ini bertujuan untuk menilai tingkat kesehatan Bank Syariah Indonesia (BSI) pada periode 20212024 menggunakan metode Risk-Based Bank Rating (RBBR). Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan memanfaatkan data sekunder berupa laporan keuangan tahunan BSI. Instrumen penelitian terdiri dari rasio-rasio keuangan yang mewakili empat komponen utama dalam RBBR, yaitu Risk Profile, Good Corporate Governance (GCG), Earnings, dan Capital. Teknik analisis data dilakukan melalui perhitungan masing-masing rasio, pengelompokan hasil ke dalam kategori penilaian, serta penarikan kesimpulan berdasarkan komposit kesehatan bank. Hasil penelitian menunjukkan bahwa rasio NPF dan FDR berada dalam kategori sehat, menandakan kemampuan bank dalam mengelola risiko pembiayaan dan likuiditas. Penerapan GCG berada pada predikat sehat, mencerminkan tata kelola yang efektif. Komponen Earnings berada pada kategori sangat sehat melalui nilai NIM, BOPO, dan ROA yang stabil. Selain itu, aspek Capital menunjukkan kondisi sangat sehat dengan rasio CAR yang jauh melebihi batas minimum. Secara keseluruhan, penelitian ini menyimpulkan bahwa BSI berada dalam kondisi sangat sehat dan menunjukkan stabilitas keuangan yang kuat selama periode penelitian.
TANTANGAN PENGIMPLEMENTASIAN LAPORAN KEUANGAN SESUAI SAK-EMKM PADA UMKM BATIK JETIS SIDOARJO Astrid Tri Safira Handayani; Shofiyah Nugraha Salsabila; Fitrotunnisa Nur Hanifah; Dewi Azzahru; Niken Prastiwi; Ade Irma Suryani Lating; Selvia Eka Aristantia; Mohammad Dliyaul Muflihin; Ashari Lintang Yudhanti; Mochammad Ilyas Junjunan
Jurnal AbdiMas Nusa Mandiri Vol. 8 No. 1 (2026): Periode Januari 2026
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v8i1.6500

Abstract

The community service in Batik Jetis Sidoarjo MSMEs aims to provide an understanding to business actors about the importance of implementing the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). In addition, this activity also includes assistance for MSME players in implementing SAK EMKM, which plays an important role in improving the quality of their financial statements. The problem faced by craftsmen in Kampung Jetis is the lack of ability and knowledge of business actors related to the implementation of effective accounting. Therefore, this assistance is expected to help them understand and apply accounting better to support the sustainability of their business. This service method is carried out in 3 stages, including: Observation, Socialization, and Assistance. The results of observations and interviews show that the majority of MSME actors do not understand standardized financial records and still use simple bookkeeping. Socialization was carried out through basic accounting training, followed by pretest and posttest to measure the increase in understanding. Furthermore, mentoring was provided to two MSME players, namely Bu Ratna and Pak Rinaldi, with a focus on digitizing financial records and separating business and personal assets. The results of this program show that intensive education and mentoring are necessary for MSMEs to effectively implement SAK-EMKM.
Co-Authors Ade Irma Suryani Lating Aristantia, Selvia Eka Astrid Tri Safira Handayani Buchori, Imam Dewi Azzahru Fitrotunnisa Nur Hanifah Indiy Nufusus Zahro Lailatul Chabibah Lailatuz Fadiyah Liiza Riska Nafisa Mochammad Ilyas Junjunan Niken Prastiwi Shofiyah Nugraha Salsabila Yudhanti, Ashari Lintang