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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi IQTISHODUNA EL-MUHASABA El Dinar Jurnal Ekonomi Modernisasi Jurnal Riset Mahasiswa Akuntansi (JRMA) Assets : Jurnal Ekonomi, Manajemen dan Akuntansi KEUNIS Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) JPM (Jurnal Pemberdayaan Masyarakat) MBR (Management and Business Review) Jurnal Riset Pendidikan Ekonomi Syntax Literate: Jurnal Ilmiah Indonesia SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal AKSI (Akuntansi dan Sistem Informasi) Distribusi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Ilmiah Akuntansi Manajemen Organum: Jurnal Saintifik Manajemen dan Akuntansi Kajian Akuntansi Syntax Idea Jurnal Akuntansi Jurnal Ilmiah Akuntansi Peradaban Action Research Literate (ARL) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan BISMA (Bisnis dan Manajemen) Perbanas Journal of Islamic Economics and Business Jurnal Pengabdian Masyarakat Bhinneka Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Pengabdian Masyarakat Bangsa Jurnal Akuntansi Neraca Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam At-Tawazun, Jurnal Ekonomi Syariah Journal of Ekonomics, Finance, and Management Studies JAS (Jurnal Akuntansi Syariah)
Setiyowati, Supami Wahyu
Akuntansi, Fakultas Ekonomika Dan Bisnis, Universitas PGRI Kanjuruhan Malang, Indonesia
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WAKAF UANG DENGAN PENDEKATAN FIQIH KONTEMPORER Setiyowati, Supami Wahyu
At-Tawazun, Jurnal Ekonomi Syariah Vol. 9 No. 01 (2021): May
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v9i01.92

Abstract

Wakaf yang berbentuk uang tunai dilakukan baik dari perseorangan, organisasi maupun seseorang atau kelompok orang yang mewakili badan hukum yang diwakafkan untuk dikelola oleh para nazhir wakaf. Wakaf tunai adalah penyerahan aset wakaf berupa uang tunai yang tidak dapat dipindahtangankan dan dibekukan selain untuk kepentingan umum yang tidak mengurangi ataupun menghilangkan jumlah pokoknya, sedangkan dana wakaf yang terkumpul selanjutnya dapat digulirkan dan diinvestasikan oleh nadzir ke dalam berbagai sektor usaha yang halal dan produktif, sehingga keuntungannya dapat dimanfaatkan untuk pembangunan umat dan bangsa secara keseluruhan  Artikel dimulai dengan review wakaf uang, diperkuat dengan bukti-bukti dalam Al-Qur'an dan hadīs tentang wakaf.
The Role Of Good Governance In Mediating Literacy, Income And Cash Waqf Decisions Qomariah, Qomariah; Setiyowati, Supami Wahyu; Irianto, Mochamad Fariz
JAS (Jurnal Akuntansi Syariah) Vol 8 No 1 (2024): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i1.1842

Abstract

This research aims to analyze the influence of literacy, income and good governance on cash waqf decisions and examine the role of good governance as a mediating variable in this relationship. The research method uses a quantitative approach with primary data by distributing questionnaires online and offline to the waqifs. This research's population is the General Ahmad Yani Mosque, Malang City congregation. A total of 76 samples were collected using a purposive sampling technique. The research model uses Partial Least Square structural equations with the help of SmartPLS software version 4.1.0. by testing the outer model, inner model, and hypothesis. The research results reveal a positive and significant influence between literacy, income, and good governance when giving cash waqf. Good governance can mediate the influence of literacy and income on giving cash waqf. Cash waqf is not only influenced by literacy and income factors, but the implementation of institutional solid good governance can strengthen the trust of wakifs, thereby increasing cash waqf revenues. This research can complement previous theories and become a reference for further research. This research can be a reference for cash waqf managers in increasing the number of waqifs and implementing good governance.
Pengaruh Leverage Pertumbuhan Penjualan dan Profitabilitas Terhadap Nilai Perusahaan Ayu, Eliza Sari; Setiyowati, Supami Wahyu; Yogivaria, Doni Wirshandono
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i4.15702

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui korelasi yang ada antara nilai pelanggan, ekspansi penjualan, leverage, dan profitabilitas. Pada tahun 2020 hingga 2022, penelitian ini menggunakan kohort sebanyak 68 perusahaan manufaktur yang terdaftar di BEI. Purposive sampling telah diterapkan sebagai teknik pengambilan sampel. Untuk membuktikan hipotesis, penelitian ini menggunakan analisis model luar dan model dalam. Sesuai dengan hasil penelitian ini, nilai suatu perusahaan dipengaruhi secara signifikan oleh profitabilitas dan leverage. Peningkatan penjualan tidak memberikan dampak yang signifikan terhadap organisasi.
Peningkatan Pertumbuhan Bisnis Melalui Pelatihan dan Pendampingan Pembuatan Laporan Keuangan dan Pemasaran di Bimbingan Belajar Masterprima Setiyowati, Supami Wahyu; Asna, Asna; Fauzan, Fauzan; Mardiana, Mardiana; Zahro, Fatmawati
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 1 (2025): Bulan September
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i1.132

Abstract

Pengabdian ini bertujuan untuk membantu mitra UMKM Bimbingan belajar Masterprima dalam menyelesaikan permasalahan lemahnya pemasaran dan pembuatan laporan keuangan. Solusi yang ditawarkan adalah dengan memberikan workshop, pelatihan dan pendampingan untuk mengoptimalkan sistem informasi manajemen (SIM) dan menerapkan digital marketing. Pengabdian ini ini menggunakan metode survei dan wawancara langsung dengan mitra UMKM Bimbingan belajar Masterprima. Workshop dan pelatihan digital marketing juga dilakukan untuk meningkatkan wawasan dan pemahaman pimpinan dan karyawan Masterprima digital marketing dan pentingnya laporan keuangan yang berkualitas Hasil akhir  dari kegiatan ini adalah adanya peningkatan sumberdaya manusia dan peningkatan omzet. Laporan keuangan bisa dibuat berdasarkan kebutuhan manajemen. Omzet penjualan meningkat 50% setelah adanya pelatihan dan pendampingan dibuktikan dengan adanya kerjasama dengan sekolah dan pencapaian target bulanan.
Moderasi Financial Attitude pada Financial Literacy dan Risk Tolerance terhadap Keputusan Investasi Indiraswari, Susmita Dian; Setiyowati, Supami Wahyu
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.13

Abstract

Investment decisions as a decision are called capital budgeting, which is the whole process of planning and making decisions regarding spending with a long-term payback period or more than one year). With the right investment decision, it is hoped that someone can minimize investment risk and maximize the expected rate of return. This study aims to determine the effect of moderating financial attitudes on financial literacy, and risk tolerance on investment decisions in college capital market study group students in Malang City. This research uses quantitative research methods. The population used in this study were students from the Capital Market Study Group, totaling 266 students from 7 (seven) universities in Malang City. The sampling technique uses saturated sampling. Data collection techniques using a questionnaire. The data analysis technique uses Partial Least Square (PLS). The urgency of this research is that it is important for the younger generation to invest early. The results of this study indicate that financial literacy and risk tolerance affect investment decisions. Financial attitude moderates financial literacy with investment decisions. Financial attitudes do not moderate the relationship between risk tolerance and investment decisions.
Optimalisasi kapasitas produksi dan penjualan melalui penerapan alat pasteurisasi dan digital marketing pada usaha bersama susu Desa Clumprit Malang Hari Lugis Purwanto; Kristina Sedyastuti; Sri Wilujeng; Supami Wahyu Setiyowati; Asna Asna
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 6 (2025): November
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i6.34658

Abstract

AbstrakKelompok Usaha Bersama (KUBE) Susu Clumprit di Desa Clumprit, Kecamatan Pagelaran, Kabupaten Malang, adalah kelompok usaha yang memproduksi susu sapi murni. Permasalahan utama yang dihadapi mitra adalah kapasitas produksi dan tingkat penjualan yang rendah yang diakibatkan proses produksi yang masih konvensional serta terbatasnya strategi pemasaran. Proses pasteurisasi dilakukan menggunakan panci dan kompor tanpa monitoring suhu sehingga menyebabkan kualitas susu tidak konsisten, sedangkan penjualan yang hanya dititipkan di warung sekitar menjadikan penghambat perluasan pasar. Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas produksi dan penjualan melalui penerapan teknologi tepat guna dan strategi pemasaran digital. Mitra sasaran adalah seluruh anggota KUBE Susu Clumprit yang berjumlah 10 orang. Metode pelaksanaan meliputi pelatihan dan demonstrasi penggunaan alat pasteurisasi yang dilengkapi monitoring suhu, pelatihan penggunaan alat cup sealer, serta pendampingan penerapan digital marketing melalui media sosial dan marketplace. Hasil implementasi teknologi dan digital marketing melalui kegiatan pengabdian ini menunjukkan terjadi peningkatan kapasitas produksi dan jumlah penjualan susu siap minum sebesar dua kali lipat dari sebelumnya. Kata kunci: pasteurisasi; digital marketing; KUBE susu clumprit Abstract The Clumprit Milk Joint Business Group (KUBE) in Clumprit Village, Pagelaran District, Malang Regency, is a business group that produces pure cow's milk. The main problems faced by partners are low production capacity and sales levels due to conventional production processes and limited marketing strategies. The pasteurization process is carried out using pans and stoves without temperature monitoring, resulting in inconsistent milk quality, while sales are only consigned to nearby stalls, which hinders market expansion. This community service activity aims to increase production and sales capacity through the application of appropriate technology and digital marketing strategies. The target partners are all 10 members of the Clumprit Milk KUBE. The implementation method includes training and demonstrations on the use of pasteurization equipment equipped with temperature monitoring, training on the use of cup sealers, and assistance in implementing digital marketing through social media and marketplaces. The results of implementing technology and digital marketing in this program show a twofold increase in production capacity and sales of ready-to-drink milk compared to previous levels. Keywords: pasteurization; digital marketing; KUBE susu clumprit
Peningkatkan Value Added dan Market Orientation Olahan Varian Jamur UMKM Cahaya Putra di Kabupaten Malang Dwanoko, Yoyok Seby; Wahyu Setiyowati, Supami; Ba'diya Kusufa , Roni Alim
Jurnal Pemberdayaan Masyarakat Vol 8 No 1 (2023): Mei
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v8i1.7707

Abstract

Small and medium-sized enterprises (SMEs) Cahaya Putra as partners are located on Jl Masjid Arosidin Genengan Village, Pakisaji District, Malang Regency, East Java Province. The partner runs its business for 7 years, starting in 2015 until now. The production process carried out by partners still traditionally uses simple equipment. The type of processed mushroom food is still one product, namely mushroom chips. The taste is also still one taste, namely original. The packaging is still a standard form of plastic wrap size 0.10 pillow shape only and is less attractive. Marketing reach is still an area in Malang only and has not been marketed online. The community service methods used are observation, interviews, program planning and preparation, implementation of activities, and program evaluation. The results obtained are to provide appropriate production equipment procurement solutions as needed by the partner, improved quality, and packaging models of products that have attractive market competitiveness. The community service team conducts training and mentoring on financial management, how to conduct market research, and production control management, development of product variants, making new flavor variations through processed types of food raw materials for mushrooms, and online digital marketing training.
Determinan Kinerja Keuangan Perbankan Syariah Ali Fatoni, Risal; Wahyu Setiyowati, Supami; Wirshandono Yogivaria, Doni
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): 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.v7i4.6654

Abstract

The purpose of this study is to analyze the effect of profit sharing rate, Islamic Social Reporting (ISR), Mudharabah, Musyarakah, and Non-Performing Financing (NPF) on the profitability of Islamic banks in Indonesia. With a quantitative approach, this study focuses on six Islamic banks registered with the Financial Services Authority (OJK) during the period 2018 to 2023. Data analysis was conducted using the SamartPLS 4 method to test the direct, indirect, and moderation relationships between variables. The results show that the profit sharing rate and ISR have a positive effect on profitability, reflecting their role in increasing transparency and stakeholder trust. In contrast, Mudharabah and Musyarakah financing show a negative relationship to profitability, which is caused by the associated operational risks and challenges. In addition, NPF shows a significant negative impact, emphasizing the importance of effective risk management to maintain financial stability. This study is expected to provide benefits to the literature by integrating these variables into a comprehensive framework and providing an understanding of the various aspects that affect financial performance in Islamic banks. The results provide valuable implications for improving profitability and driving sustainable growth in the Islamic banking sector.
Peran Mediasi CSR (Corporate Social Responsibility) Berbasis CAR (Capital Adequacy Ratio) dan LDR (Loan To Deposit Ratio) Terdapat Profitabilitas pada Bank yang Terdaftar di Bei Tahun 2020-2024. Wahyu Trisanti; Ati Retna Sari; Supami Wahyu Setiyowati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9728

Abstract

This study aims to determine the effect of Capital Adequacy Ratio (CAR) and Loan-to-Deposit Ratio (LDR) on profitability, with Corporate Social Responsibility (CSR) based on Global Reporting Invitation (GRI) indicators as an intervening variable in banking sector companies. The research method used in this study is a quantitative intervening method using secondary data derived from financial reports for the 2020-2024 period. The sample in this study was 40 banks listed on the Indonesia Stock Exchange using a purposive sampling technique. The data analysis technique used in this study was the Measurement Outset Model, an internal model, and hypothesis testing using SmartPLS. The results indicate that Corporate Social Responsibility (CSR) has a mediating role in the effects of Capital Adequacy Ratio (CAR) and Loan-to-Deposit Ratio (LDR) on profitability. This study recommends CSR (Corporate Social Responsibility) by considering the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) factors because these activities require expenditures or financing within the company. Future researchers can consider analyzing other variables related to CSR (Corporate Social Responsibility) and profitability.
Co-Authors A Halim Admadja, Shelly Agustine Alfinur Alfinur, Alfinur Ali Fatoni, Risal Alosiussibe, Katerina Liew Andri Fransiskus Gultom Annisa Nur Aini Anwar Made Arshad, Imran Asna Asna Asna, Asna Ati Retna Sari Ati Retna Sari Ati Retna Sari Aulia, Meisa Faiza AUNUR ROFIQ Avonia Linang, Margaretha Ayu, Eliza Sari Azlinda, Noer Ba'diya Kusufa , Roni Alim Chin, Chang Shu Devi Hilda Bekti, Katharina Diah Kusumaningrum Diah Diana Marta Dewi Dima, Dewinson Didu Dimas Emha Amir Fikri Anas Dwita Sandra Pratiwi Elok Lailia Kumala Emha Fikri Anas, Dimas Fauzan . Fauzan Fauzan Ferlia, Tias Monika Fernanda, Dea Afria Fernanda Gunur, Alfonsa Meltisiana Hari Lugis Purwanto Indiraswari, Susmita Dian Irianto, Mochamad Fariz Irma Irma Tyasari Jaa, Emilianus Jamal Abdul Naser Karnika , Karnika Katharina Devi Hilda Bekti Kristina Sedyastuti Lely Diyas Asari Lilik Sri Hariani Liv Rahmanuzzahr Maimunah Maimunah Mangole, Robet Mardiana Mardiana Mardiana Mardiana Maria Verensiana Uhus Marten Luter Meliani Imanah Mia Eva Hamzah Mochamad Faris Irianto Mochamad Fariz Irianto Mochamad Fariz Irianto Nadillah, Fildzar Mahariah Nanang Purwanto Nandasari, Silvi Dwi Qomariah Qomariah R. Anastasia Endang Susilawati Retna Sari, Ati Retnasari, Ati Retno Wulandari Rini Astuti Rita Indah Mustikowati Roswita Mergia Rosyana, Risda Ayu Rukmana, Dewi Siti Safitri, Arifatul Sari, Maulita Setia, Marselina Saina Setia, Monika Shodiq Auludin Rafiqu Hidayah Sichke Dila Putri Sihasale, Debby Christin Slamet . Sofian, Abu Sri Wilujeng Sulistyo Sulistyo Sulistyo Sulistyo Suri, Alfiana Taufan Adi Kurniawan, Taufan Adi Wahyu Trisanti Wahyuni, Ifa Widia Asri Nuraeni Wirshandono, Doni Wulandari, Tiara Yanti, Nanda Saputri Yogivaria, Doni Wirshandono Yovani Dalia Yoyok Seby Dwanoko Yuniar, Eva Meisa Zahro, Fatmawati