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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Juara: Jurnal Riset Akuntansi EKSYAR: Jurnal Ekonomi Syari'ah & Bisnis Islam Journal of Accounting Science LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Penamas Adi Buana Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Media Mahardhika JRA: Jurnal Riset Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi JIA (Jurnal Ilmiah Akuntansi) Akuntansi : Jurnal Akuntansi Integratif Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Buana Akuntansi Jurnal Pengabdian Masyarakat Khatulistiwa BERNAS: Jurnal Pengabdian Kepada Masyarakat JES (Jurnal Ekonomi Syariah SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal AbdiMas Nusa Mandiri Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Filantropi: Jurnal Manajemen Zakat dan Wakaf ALSYS : Jurnal Keislaman dan Ilmu Pendidikan E-Jurnal Akuntansi TSM Journal of Artificial Intelligence and Digital Business PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Cendekia Mengabdi Berinovasi dan Berkarya SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Jurnal Ilmiah Ekonomi dan Manajemen Journal of Accounting and Financial Issue JURNAL RUMPUN MANAJEMEN DAN EKONOMI Ekomania Jurnal Ekonomi, Akuntansi dan Perpajakan Ta'amul: Journal of Islamic Economics Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Sahwahita: Community Engagement Journal Sasambo: Jurnal Abdimas (Journal of Community Service) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis International Journal of Accounting Innovation JIMEKA Aktsar: Jurnal Akuntansi Syariah JEBRA : Jurnal Ekonomi Bisnis dan Pariwisata Journal of Artificial Intelligence and Digital Economy
Ade Irma Suryani Lating
Universitas Islam Negeri Sunan Ampel Surabaya
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Faktor Yang Mempengaruhi Keputusan Wisatawan Menggunakan Jasa Travel Cheria Halal Holiday Cabang Surabaya Zamrotin Aulan Nisak; Mohammad Dliyaul Muflihin; Ade Irma Suryani Lating
JURNAL EKONOMI, BISNIS DAN PARIWISATA Vol 2 No 2 (2026): JEBRA : Journal of Economic, Bussines and Tourism
Publisher : Pinus Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70795/jebra/v2/n201

Abstract

Indonesia merupakan negara urutan nomor satu dengan jumlah penduduk terbanyak didunia. Surabaya menempati urutan nomor satu kota dengan jumlah penduduk muslim terbanyak di Jawa Timur. Semakin banyak jumlah penduduk muslim, semakin banyak juga kebutuhan orang muslim salah satunya yaitu pariwisata yang ditunjang oleh travel halal. Travel halal di Surabaya salah satunya adalah travel Cheria Halal Holiday yang merupakan pelopor travel halal pertama di Indonesia yang masih dirasa memiliki wisatawan masih sedikit. Tujuan penelitian ini adalah untuk mengetahui bagaimana variabel bebas yaitu religiusitas, branding halal, dan harga, berpengaruh secara parsial dan simultan terhadap variabel independen yaitu keputusan untuk menggunakan jasa Cheria Halal Holiday. metode yang digunakan adalah metode kuantitatif melalui analisis regresi linier berganda. populasi dari penelitan ini adalah wisatawan travel Cheria Halal Holiday yang berjumlah 145 periode November 2023. selanjutnya, peneliti menggunakan sampel berjumlah 60 responden wisatawan sesuai dengan rumus slovin yang diolah datanya dengan menggunakan alat statistika SPSS. Penelitian ini mengahsilkan bahwa dari ketiga variabel bebas (religiusitas, branding halal, dan harga) memiliki pengaruh signfikan terhadap keputusan menggunakan jasa travel Cheria Halal Holiday cabang Surabaya dengan nilai signifikansi berturut-turut adalah sebesar 0.005, 0.043, 0.000.
PENGARUH KINERJA LINGKUNGAN, UKURAN PERUSAHAAN, LEVERAGE, DAN INVESTASI HIJAU TERHADAP PENGUNGKAPAN EMISI KARBON (Studi pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI 2022-2024) Fianta Elsya Fahira; Nufaisa Nufaisa; Ade Irma Suryani Lating; Selvia Eka Aristantia
EKOBIS Vol 14 No 1 (2026): JURNAL EKOBIS
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v14i1.2322

Abstract

Pengungkapan emisi karbon merupakan bentuk transparansi informasi lingkungan yang semakin krusial seiring meningkatnya perhatian terhadap isu perubahan iklim dan keberlanjutan. Informasi ini dibutuhkan oleh investor, regulator, dan masyarakat untuk menilai komitmen serta tanggung jawab perusahaan dalam pengelolaan lingkungan, khususnya pada sektor pertambangan yang memiliki potensi dampak lingkungan yang besar. Penelitian ini bertujuan untuk menguji pengaruh kinerja lingkungan, ukuran perusahaan, profitabilitas, leverage, dan investasi hijau terhadap pengungkapan emisi karbon pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Penelitian ini menggunakan pendekatan kuantitatif untuk menganalisis hubungan sebab akibat antar variabel. Data penelitian berupa data panel yang diperoleh melalui metode purposive sampling dari laporan tahunan dan laporan keberlanjutan perusahaan. Analisis data dilakukan menggunakan regresi data panel dengan bantuan perangkat lunak Eviews 13, dengan pemilihan model estimasi melalui uji Chow dan uji Hausman. Hasil penelitian menunjukkan bahwa kinerja lingkungan dan ukuran perusahaan berpengaruh positif dan signifikan terhadap pengungkapan emisi karbon, sementara leverage berpengaruh negatif dan signifikan. Di sisi lain, investasi hijau tidak berpengaruh signifikan terhadap pengungkapan emisi karbon. Temuan ini menunjukkan bahwa faktor non-keuangan dan skala perusahaan memiliki peran yang lebih dominan dalam mendorong transparansi pengungkapan emisi karbon pada perusahaan pertambangan. Kata kunci : pengungkapan emisi karbon, kinerja lingkungan, ukuran perusahaan, leverage, investasi hijau
Pengaruh Ukuran Bank, NPF, dan BOPO terhadap Stabilitas Bank Umum Syariah Periode 2020-2024 Kartika Eka Rosewanti; Maziyah Mazza Basya; Ade Irma Suryani Lating
ALSYS Vol 6 No 4 (2026): JULI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/alsys.v6i4.10988

Abstract

Although the stability of Islamic banking is highly crucial for economic resilience, studies that specifically examine the effects of bank size, Non-Performing Financing (NPF), and Operating Expenses to Operating Income (BOPO) on the stability of Islamic Commercial Banks (BUS) using the Z-Score proxy remain limited and have shown varied results. This study aims to analyze the effects of bank size, NPF, and BOPO on the stability level of BUS in Indonesia during the 2020–2024 period. This study used an explanatory quantitative approach with a panel data regression design. The research sample consisted of 10 BUS selected through purposive sampling. Data were collected through documentation techniques in the form of quarterly financial reports and analyzed using EViews 14 with the Random Effect Model (REM) approach. The results showed that, partially, bank size had a positive and significant effect on BUS stability. Conversely, NPF and BOPO had negative and significant effects on BUS stability. Simultaneously, the three variables contributed 51.4% to bank stability. These findings contribute to the development of Financial Stability Theory and expand understanding of the determinants of Islamic bank resilience. The conclusion of this study affirms the importance of strengthening assets, managing financing risk, and improving operational efficiency in maintaining BUS stability. The implications of this study include theoretical contributions to the development of Islamic finance literature, as well as practical implications for banking management in reducing operational expenses and financing risk in order to strengthen bank stability.
Minimizing Potential Losses in KPR Hijrah Through a 7-Step Approach Nor Rokhmawati; Mohammad Dliyaul Muflihin; Imam Buchori; Ade Irma Suryani Lating
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 19 No 1 (2026): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v19i1.403

Abstract

This study aims to analyze the risk management strategy of Hijrah Muamalat KPR financing at Bank Muamalat KC Surabaya and the efforts made to minimize potential losses. The research method used is descriptive qualitative, conducted through interviews and direct documentation at Bank Muamalat KC Surabaya. The results show that the implementation of risk management in Hijrah Muamalat KPR financing has been carried out well. The risk management strategy process includes: first, determining the context, which involves understanding customer criteria and marketing networks. Second, risk identification by applying the 5C principle. Third, risk analysis, which evaluates the likelihood of risks occurring and their impact on bank operations. Fourth, risk evaluation with the main focus on maintaining the safety of customer collectability. Fifth, risk management is carried out through telecall activities, customer visits, and restructuring. Sixth, risk monitoring is conducted to periodically observe customer conditions. Seventh, effective communication among teams must be well established. This study implies that a good understanding of customer context and marketing networks can improve the quality of financing analysis. The consistent application of the 5C principle helps the bank select eligible customers, thereby minimizing the possibility of non-performing financing. In addition, structured risk analysis and evaluation encourage more accurate and data-driven decision-making.
SOSIALISASI LITERASI KEUANGAN DAN PENENTUAN HARGA JUAL PRODUK PADA UMKM INDUSTRI LOGAM SANJAYA TEKNIK Riza Sufia Latifa; Atika Zahra Nur Salsabila; Cista Dilla Adya; Gina Roihatina; Dini Nailussa’adah; Muhammad Taufiqurrahman; Bima Arya Komando; Dika Wisnu Pratama; Ade Irma Suryani Lating; Febry Fabian Susanto
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.v8i1.6462

Abstract

MSMEs (Micro, Small, and Medium Enterprises) play a crucial role in the economy, particularly by creating job opportunities and fostering innovation that supports economic growth in both rural and urban areas. However, MSMEs often face classic challenges, such as low-quality human resources, limited technological adaptation, lack of access to capital information, and insufficient understanding of financial reporting. Capital is a critical factor, as business sustainability can be jeopardized without adequate access to funding. The MSME Sanjaya Teknik faces two main issues: a lack of financial literacy and the use of unsystematic methods for determining product selling prices. To address these issues, the team provided solutions through socialization and training on financial literacy, selling price calculations based on COGS (Cost of Goods Sold), and financial record-keeping. These activities were carried out in Ngingas District, Sidoarjo, using lectures, training sessions, and evaluations. The program comprised three phases: surveys and interviews, socialization and training sessions, and evaluations. As a result, Sanjaya Teknik's MSME owners now understand the importance of separating personal and business finances, maintaining structured financial records, and accurately determining product selling prices using Cost-Plus Pricing and Mark-Up Pricing methods. This initiative successfully enhanced the awareness of MSME owners about the importance of financial literacy for ensuring business sustainability.
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.
FACTORS THAT INFLUENCE THE PURCHASE DECISION OF COSMETIC PRODUCTS ON FEMALE STUDENTS IN SURABAYA Nadila Lazulfa Rohman; Ade Irma Suryani Lating; Eva Wany; Ajeng Tita Nawangsari; Mulyani Rahman Soulisa
Journal of Artificial Intelligence and Digital Economy Vol. 1 No. 4 (2024): European Journal of Artificial Intelligence and Digital Economy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jaide.v1i3.505

Abstract

Having an attractive appearance is the main thing by society, especially for women who pay attention to beauty. With the development of technology is expected for the cosmetics industry to improve product quality and halal awareness given that indonesia is classified as the largest use of halal cosmetics in the world in order to compete in the business world to influence purchasing decisions. The purpose of this study is to prove the influence of fear of missing out, halal product quality awareness on cosmetic purchase decisions at UIN Sunan Ampel Surabaya students. This research data collection technique through questionnaires distributed online to UIN Sunan Ampel Surabaya students. The number of samples in the study of 67 respondents obtained through purposive sampling method. The results obtained that the fear of missing out does not have a significant effect on the decision to purchase cosmetic products at UIN Sunan Ampel Surabaya students because of budget factors and tend to buy as needed. While the quality of products and halal awareness has a positive and significant effect on cosmetic purchasing decisions at UIN Sunan Ampel Surabaya students because the better the quality of products and halal awareness, the higher the purchase decision
Co-Authors Adjeng Nurussalam Agustin, Dwi Putri Ajeng Tita Nawangsari Al Bira, Ahmad Mubarak Alphasyah Lazuardy Sidarta Alphasyah Sidarta Angger Tri Pujasari Anggraini Aripratiwi, Ratna Ansah, M. Handri Arep, M.Nur Nama Aripratiwi, Ratna Anggraini Aristantia, Selvia Eka Astrid Tri Safira Handayani Atika Zahra Nur Salsabila Azizah, Jihan Nur Benito Awaludin Robani, Muhammad Bima Arya Komando Buchori, Imam Chandra, Slamet Dwi Cista Dilla Adya Dewi Azzahru Dewy Titik Murtosyiah Dian Eka, Dian Dika Wisnu Pratama Dini Nailussa’adah Dwi Putri Agustin Dwinanda, Shelinta Okta Dwiyani, Alfiani Eva Wany Eva Wany Eva Wany, Eva Fianta Elsya Fahira Fitriyah, Nur Lailatul Fitrotunnisa Nur Hanifah Gina Roihatina Haikal Ardinata Baharuddin Hidayat, Muhammad Afif Hidayatulloh, Muhammad Baharudin Yusuf Ihza Mahendra, Moch. Yusril Ikhsani, Aisyah Nurul Ilmi, Muhammad Auliya' Nurul Imam Buchori Iman Supriadi Istiqfarah, Sabrina Aulia Jannah, Binti Shofiatul Jannah, Syifa'ul Jayanti, Nurul Hadi Kartika Eka Rosewanti Khalnaya, Yuridilla Khudzaifah, Adelia Kiki Erlita Noviantika Kurnia Ulfah Fadhilah Kusumandaru, Hayudian Lailatul Chabibah Lailatuz Fadiyah Latifah, Iif Ainul Liiza Riska Nafisa Lutfia khairani M. Dliyaul Muflihin M. Fikri Arif Setya Pambudi M. Fikri Arif Setya Pambudi Manda Destara Prameswari Mardiana, Yunita Marshall Sava Laksa Muhammad Wibisono Maulinda Zulfa Rahmania Maziyah Mazza Basya Melati, Seruni Kharisma Minadhifah, Putri Najwa Moch Yusril Ihza Mahendra Mochammad Ilyas Junjunan Mohammad Dliyaul Muflihin Mohammad Dliyaul Muflihin Muhammad Benito Awaludin Robani Muhammad Taufiqur Rohman Muhammad Taufiqurrahman Muhammad Taufiqurrahman, Muhammad Mulyani Rahman Soulisa Mulyani Rahman Soulisa Mulyani Rahman Soulisa Muttaqin, Muh. Syaukin Muzakki, M. Rifki Nadila Lazulfa Rohman Nandha Nur Jagadhitawati Niken Prastiwi Nor Rokhmawati Nufaisa Nufaisa Nufaisa Nufaisa, Nufaisa Nur Faizah Nur Ravita Hanun Nuraini, Zahra Dwi P.A.C, M.Nur Nama Arep Prameswari, Manda Destara Pramita Sari, Devi Purwanto, Pegy Dwi Yuliani Qolbiyyah, Sakinatul Rahayu, Hastanti Agustin Rahmatulloh, Hanif Dzaky Ratna Anggraini Aripratiwi Rindy Okky Eka Putri Risdiana Puspita Risna Prisilia Margarita Riza Sufia Latifa Riza Sufia Latifa Rizqiyah, Anggraini Nawal Rohman, Muhammad Taufiqur Romaisyah, Luqita Salsabila, Shofiyah Nugraha Sari, Devi Pramita Selvia Eka Aristantia Setiawan, Yumna Rosyinda Shofiyah Nugraha Salsabila Sidarta, Alphasyah Lazuardy Soulisa, Mulyani Rahman Sulthon Falih Rasyid Rabbani Susanto, Febry Fabian Syarifudin Syarifudin Syifa Aulya Putri Vianti, Milda Novita Wardana, Syafrizal Rangga Wildan Affan Al Gifari Yudhanti, Ashari Lintang Yunianti, Sherly Aulia Yuniarti, Nur Laila Yuriani, Ima Zamrotin Aulan Nisak