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All Journal Jurnal Ilmu Sosial dan Humaniora AJIE (Asian Journal of Innovation and Entrepreneurship) Monex: Journal of Accounting Research Jurnal Ilmiah Ekonomi Islam AKRUAL: Jurnal Akuntansi JPM (Jurnal Pemberdayaan Masyarakat) al-Uqud : Journal of Islamic Economics Jurnal Abadimas Adi Buana Majalah Ekonomi Jurnal Penamas Adi Buana J-MACC : Journal of Management and Accounting JURNAL MANAJEMEN BISNIS International Journal of Economics, Business and Accounting Research (IJEBAR) JASF (Journal of Accounting and Strategic Finance) Budimas : Jurnal Pengabdian Masyarakat TIN: TERAPAN INFORMATIKA NUSANTARA Cendekia: Media komunikasi penelitian dan pengembangan pendidikan islam Jurnal EMA (Ekonomi Manajemen Akuntansi) GREENOMIKA Edu Cendikia: Jurnal Ilmiah Kependidikan Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Sustainable : Jurnal Akuntansi Jurnal Cendekia : Media Komunikasi Penelitian dan Pengembangan Pendidikan Islam EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Cendekia: Media Komunikasi Penelitian dan Pengembangan Pendidikan Islam
Taudlikhul Afkar
Universitas PGRI Adi Buana Surabaya
Religion Aerospace Engineering Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Financial Performance of Islamic Commercial Banks Through Efficiency Levels and Non-Performing Financing Before and During The Covid-19 Pandemic Afkar, Taudlikhul; Hariawan, Ferry; Fauziyah, Fauziyah; Shera, Shinta Clarita Dwi
Monex: Journal of Accounting Research Vol 13, No 01 (2024)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v13i01.6154

Abstract

The real sector and the financial sector have been affected by the Covid-19 pandemic for approximately 2 years. It condition makes the banking financial sector pay attention to the level of operational expenses efficiency and be careful in channeling financing in order to reduce the occurrence of bad financing caused by defaults from customers. Analysis of the capabilities of Islamic banks in Indonesia in terms of operational cost efficiency and managing problematic financing in conditions before and during the Covid-19 pandemic so that the ability of Islamic banks to manage their financial performance will be known is the aim of this research. Saturated sampling was the technique for sampling this research from the research population of 14 Islamic commercial banks in Indonesia. Documentation is used as a technique in collecting data from the combined financial reports of 14 Islamic commercial banks. Data before the pandemic can be seen from the 2018-2019 financial reports, while 2020-2021 data during the pandemic. Paired sample t-test with Jamovi media was used as a data analysis technique. The findings of this research show that during the Covid-19 pandemic, the level of efficiency and non-performing financing of Islamic banks has decreased, meaning that the financial performance of Islamic banks is better and operating costs are more efficient, problem financing is reduced, so that the potential for increased profitability is higher. Keywords: operating expenses and operational income, non-performing financing, financial performance, Islamic banking, covid-19.
Peran Posyandu Lansia Dalam Meningkatkan Kesejahteraan Masyarakat Lansia di Dusun Cermen Desa Cermen Kecamatan Kedamean Kabupaten Gresik Afkar, Taudlikhul; Puspitasari, Yenny; Safitri, Anis; Maslukhiyah, Maslukhiyah; Yakin, Ibnu Ainul; ‘Aini, Syafira Zuhrotul
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 5 No. 1 (2023): BUDIMAS : VOL. 5, NO.1, 2023
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk mengetahui situasi kesejahteraan lansia (lanjut usia) terkait keikutsertaan di Posyandu Lansia, mendeskripsikan peran Posyandu Lansia dalam kesejahteraan lansia yang tergabung dalam Posyandu Lansia, dan faktor-faktor yang mempengaruhi pelaksanaan Posyandu Lansia. Metode penelitian menggunakan pendekatan deskriptif kualitatif. Teknik pengumpulan data melalui wawancara, observasi dan dokumentasi. Validasi data menggunakan triangulasi sumber, metode, teori. Teknik analisis data dimulai dari pengumpulan data, reduksi data, inferensi/kesimpulan/verifikasi dan penyajian data. Penelitian dilakukan di Posyandu Lansia yang berada di Dusun Cermen Desa Cermen Kecamatan Kedamaian Kabupaten Gresik, dengan mempertimbangkan subjek lansia yang menjadi anggota dan pengelola. Informan yang digunakan untuk mengkonfirmasi informasi tersebut adalah keluarga dari keluarga lansia dan kader posyandu lansia. Peran Program Posyandu Lansia adalah menjadi mitra pemerintah dalam meningkatkan kesejahteraan sosial, khususnya bagi lansia yang biasanya membutuhkan bantuan untuk memenuhi kebutuhannya dan juga yang tidak mampu mengatasinya. Selain menjadi mitra negara dan menunjang kebutuhan para lansia, juga sebagai sarana hiburan dan kesempatan untuk bersilaturahmi dengan teman sebaya di tengah perasaan memiliki banyak waktu luang dan kesepian.
Pengaruh Kompensasi dan Motivasi terhadap Kinerja Karyawan pada Perusahaan Jasa Olahraga Harniati, Titik; Lasiyono, Untung; Afkar, Taudlikhul
TIN: Terapan Informatika Nusantara Vol 6 No 5 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v6i5.8542

Abstract

This study employed an explanatory method with a quantitative approach. Data were collected through questionnaires from 30 employees and analyzed using multiple linear regression with t-test, F-test, and coefficient of determination (R²). The results indicate that compensation and motivation have a positive and significant effect on job satisfaction, both partially and simultaneously. Motivation has the dominant influence, with a regression coefficient of 0.746 and a significance level of 0.000, indicating that higher motivation greatly contributes to higher employee job satisfaction. The findings imply that the company should balance financial compensation and employee motivation enhancement to achieve optimal performance and better retention. Theoretically, the results reinforce the view that motivation is a key internal factor influencing job satisfaction. The novelty of this study lies in its application to the sports service sector, particularly the driving range facility, which has rarely been explored in the context of human resource management.
Analisis Implementasi Manajemen Pendidikan dalam Meningkatkan Mutu Pendidikan Ponpes Modern Alkautsar Askandariyah Srono Banyuwangi: Analysis of the Implementation of Educational Management in Improving the Quality of Education at the Modern Islamic Boarding School of Alkautsar Askandariyah Srono Banyuwangi Yani Eka Putri; Untung Lasiyono; Taudlikhul Afkar
Edu Cendikia: Jurnal Ilmiah Kependidikan Vol. 5 No. 02 (2025): Research Articles, August 2025
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/educendikia.v5i02.6858

Abstract

Alkautsar Askandariyah Modern Islamic Boarding School, Banyuwangi, has unique characteristics by combining the study of classical texts (yellow books) with general knowledge, while also equipping students with Arabic and English language skills. Efforts to improve the quality of education at this Islamic boarding school require structured management oriented toward both academic development and character building. This study employs a descriptive qualitative method with data collection techniques that include observation, in-depth interviews, and documentation. Informants were selected purposively, consisting of caretakers, leaders, teachers, and students. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing. Educational management at this Islamic boarding school is carried out through four main stages: planning, organizing, implementing, and monitoring. Planning is guided by the "Pancajiwa" vision and mission and supported by an integrated curriculum. Organization is established through a hierarchical structure with a clear division of tasks. Program implementation includes the sorogan method, bandungan method, bilingual programs, and international classes. Supervision is conducted through periodic evaluations, academic competitions, and psychological assistance. The improvement of educational quality at Alkautsar Askandariyah Modern Islamic Boarding School is supported by strong, adaptive, and holistic management. This success requires attention not only to academic achievement but also to character development and the emotional well-being of students, despite challenges such as student adaptation and restrictions on device use. The implementation of the sorogan method, bandungan method, bilingual program, and international class has been proven to improve students’ academic and language competencies.
PENGARUH MODAL SENDIRI DAN LOKASI USAHA TERHADAP PENDAPATAN UMKM DENGAN MODAL PINJAMAN SEBAGAI VARIABEL INTERVENING DI SIWALANKERTO SELATAN KOTA SURABAYA Umiyah Yayang Komang Utari; Fauziyah; Taudlikhul Afkar
Majalah Ekonomi Vol 31 No 1 (2025): Juni 2025
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol31.no1.a10188

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia merupakan salah satu prioritas dalam pengembangan ekonomi nasional. UMKM masih dihadapkan pada berbagai tantangan dan hambatan dalam menghadapi persaingan. Permodalan merupakan salah satu permasalahan awal yang dihadapi bagi UMKM, dengan terbatasnya akses terhadap sumber-sumber pembiayaan dari lembaga keuangan perbankan. Tujuan penelitian ini adalah untuk mengetahui pengaruh modal sendiri dan lokasi usaha terhadap pendapatan UMKM dengan modal pinjaman sebagai variabel intervening di Siwalankerto Selatan RW 06, Kota Surabaya. Penelitian ini dilakukan dengan melakukan penyebaran kuesioner secara langsung kepada responden. Data yang digunakan dalam penelitian ini adalah data primer, sedangkan metode analisis data yang digunakan yaitu uji instrument, uji asumsi klasik , dan analisis jalur (path analysis), serta pengujian hipotesis dengan uji t dan uji sobel. Sampel pada penelitian ini adalah 60 responden UMKM di Siwalankerto Selatan RW 06, yang didapatkan dengan perhitungan menggunakan rumus slovin dan menggunakan teknik pengambilan sampel incidental sampling. Hasil penelitian ini menunjukkan bahwa modal pinjaman tidak berperan sebagai variabel intervening pada pengaruh modal sendiri dan lokasi usaha terhadap pendapatan.
BUDAYA TERTIB ADMINISTRASI DALAM PENGELOLAAN PERPUSTAKAAN ERA DIGITAL DI DINAS PERPUSTAKAAN DAN KEARSIPAN SIDOARJO – JAWA TIMUR Widiar Onny Kurniawan; Taudlikhul Afkar; Fauziyah; Christina Menuk Sri Handayani; Soffia Pudji Estiasih; Sherly Widya Mei; Fadia Dwi Agustin
Jurnal Penamas Adi Buana Vol 9 No 02 (2026): Jurnal Penamas Adi Buana
Publisher : LPPM Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/penamas.vol9.no02.a10856

Abstract

Kegiatan program pengabdian kepada masyarakat oleh tim Dosen dan Mahasiswa Fakultas Ekonomi dan Bisnis untuk periode ini dilakukan dengan latar belakang berbeda dari tahun-tahun sebelumnya. Periode ini mencoba untuk melaksanakan kegiatan pengabdian ini di Dinas perpustakaan dan kearsipan Sidoarjo dengan memberikan pemahaman arti pentingnya tertib administrasi dalam pengelolaan perpustakaan di era digital saat ini. Tujuannya untuk menunjukkan manfaat digitalisasi dengan budaya tertib administrasi agar pelayanan publik mengenai perpustakaan dan kearsipan dapat dilayani dengan kemudahan digital. Kegiatan ini diawali karena ada potensi untuk memanfaatkan digitalisai untuk ketertiban administrasi pengelolaan perpustakaan dan kerasipan yang ada. Metode yang digunakan dalam kegiatan ini dilakukan dengan melalukan kunjungan dan koordinasi dengan staf dan pimpinan Dinas perpustakaan dan kearsipan Sidoarjo untuk memastikan permasalahan yang dihadapi dan perlu disinkronisai dengan kegiatan di perguruan tinggi terkait dengan model tertib administrasi dalam suatu operasional kegiatan. Hasil kegiatan pengabdian masyarakat ini diperoleh bahwa di era digital ini perpustakaan dan kearsipan tetap diminati masyarakat berdasarkan hasil survey kepuasan masyarakat (SKM) sebesar 95.55%, meskipun demikian dinas perpustakaan dan kearsipan Sidoarjo tetap memberikan sumber data berupa arsip tentang Buku dan lainnya yang dapat diakses oleh masyarakat jika sewaktu-waktu dibutuhkan. Oleh karena itu dinas perpustakaan dan kearsipan Sidoarjo tetap mengedepankan tertib administrasi dalam memberikan layanan publik
DIGITAL TRANSFORMATION OF USED VEHICLE UMKM SHOWROOM MARKETING THROUGH TIKTOK LIVE TO OPTIMIZE SALES Wahyono, Muhammad; Hariawan, Ferry; Afkar, Taudlikhul
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 10 No 2 (2025): DESEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v10i2.675

Abstract

This study addresses the limited marketing strategies of used vehicle UMKM showrooms, which have largely depended on conventional promotion methods and struggled to expand their customer base. The research aimed to examine the effectiveness of TikTok Live as an innovative digital marketing tool in enhancing sales performance. A participatory approach was applied through workshops, live demonstrations, and mentoring sessions to strengthen participants’ competencies in designing, implementing, and evaluating online campaigns. Data were collected through observation, participant feedback, and transaction records before and after the program. The findings revealed significant improvements in showroom owners’ ability to utilize TikTok Live, marked by higher audience engagement and increased conversion rates. Daily transactions showed a positive trend, with broader market coverage compared to offline promotions. These results indicate that TikTok Live is not only practical and accessible but also offers sustainable opportunities for UMKM competitiveness in the digital economy. This research contributes to the growing literature on digital transformation for small enterprises by demonstrating the relevance of live-streaming platforms in boosting business resilience and sales growth.
Daya Tahan Unit Usaha Syariah di Indonesia Sebelum dan Selama Pandemi Covid-19 Taudlikhul Afkar; Teguh Purwanto; Ibnu Hakim Alsanda; David Wahyu Pratama
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.8536

Abstract

Penelitian ini bertujuan untuk memperlihatkan daya tahan kinerja keuangan Unit Usaha Syariah di Indonesia yang dilihat dari perbandingan tingkat profitabilitas dan likuiditas sebelum dan selama pandemi covid-19. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis paired sample t-test untuk menunjukkan perbandingan profitabilitas dan likuiditas sehingga terlihat ada atau tidak perbedaannya dalam kondisi sebelum dan selama pandemi covid-19. Sampel jenuh digunakan dalam penelitian ini karena terdapat 20 Unit Usaha Syariah di Indonesia. Data yang digunakan berupa laporan kinerja keuangan gabungan seluruh Unit Usaha Syariah tahun 2018 – 2021, dengan asumsi untuk tahun 2018 – 2019 merupakan data sebelum terjadinya pandemi, sedangkan tahun 2020 – 2021 merupakan data selama terjadinya pandemi. Hasil penelitian menunjukkan bahwa tingkat profitabilitas Unit Usaha Syariah sebelum dan selama pandemi tidak terjadi perbedaan, hal ini menunjukkan bahwa kemampuan untuk memperoleh laba dalam kondisi pandemi maupun tidak hasil yang diperoleh tidak mengalami perbedaan sehingga memiliki potensi daya tahan terhadap resesi. Sedangkan tingkat likuiditas Unit Usaha Syariah sebelum dan selama pandemi terdapat perbedaan signifikan, dimana tingkat likuiditas sebelum pademi lebih tinggi dibandingkan selama pandemi, hal ini menunjukkan bahwa kondisi pandemi memberikan dampak kurang baik terhadap kemampuan menyediakan asset yang likuid sehingga berpotensi kekurangan likuiditas saat terjadi resesi.
Penguatan Pengelolaan Keuangan BUMDes Sebagai Upaya Menuju Desa Mandiri di Desa Kebontunggul Mojokerto Sawitri, Aristha Purwanthari; Afkar, Taudlikhul; Suhardiyah, Martha; Suharyanto
Jurnal Pemberdayaan Masyarakat Vol 5 No 2 (2020): November
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v5i2.4324

Abstract

The purpose of the implementation of this community service activity is to provide an understanding of the financial management of BUMDes. The problem faced by partners is that bumdes financial management has not been properly managed, resulting in the optimal governance of BUMDes in the partner village. The un availability of accommodated resources in the village is one of the causes of the unsanying of local potential in partner villages and their surroundings. This method of community service implementation is carried out by providing training on the importance of accounting management as a form of business management accountability and providing assistance to partners in compiling financial statements in accordance with financial accounting standards (SAK). The result of this community service activity is that BUMDes managers are able to compile BUMDes financial statements in a simple way including cash statements, income statements, capital change reports and financial position statements. Although the results of financial reporting compiled by partners are still very simple, this reporting has been done with SAK and it is expected that in the future the management of the partner's financial system is well organized.
Profit Sharing System in Islamic Banking Before, During, and After Covid-19 Pandemic, any Moderation? Taudlikhul Afkar; Ulfa Puspa Wanti Widodo; Wisudanto; Lina Rifda Naufalin; Ferry Hariawan
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i1.569

Abstract

Purpose: Explain the consistency of the implications of NPF on Profitability with Profit-sharing System of Islamic Banking through mudharabah financing and musharakah financing before, during, and after the Covid-19 pandemic. Method: Quantitative approach is used in this study with. The number of observations is 14 Islamic banks in Indonesia. This study uses combined financial statement data time series from the Financial Services Authority (OJK) for the 2018-2024 period. The data analysis technique uses Moderating Regression Analysis (MRA) with the JAMOVI tool to further examine the contribution of NPF before, during, and after the covid-19 pandemic through Slope Analysis. Findings: First finding explains that NPF before and after covid-19 pandemic weakened profitability through profit-sharing system with mudharabah financing, while NPF during the covid-19 pandemic did not weaken profitability. Second finding explains that NPF before and during the covid-19 pandemic did not weaken profitability, while NPF after the covid-19 pandemic weakened profitability through profit-sharing system with musharakah financing. Novelty/Value: Originality of this study is the consistency of the implications of NPF moderation on the profitability of Islamic banks in Indonesia through profit-sharing system with different times, namely before, during, and after the Covid-19 pandemic, because there is not yet consistency in the statement of NPF's role in Islamic Banks before.
Co-Authors AA Sudharmawan, AA Adella S, Nadiva Tri Agapitus Harimasri Jebaru Agus Fatoni Agustin, Fannisa Putri Agustin, Silvi Alviansyah, Redondo Ani Faujiah Anis Safitri, Anis Aristha Purwanthari Sawitri Aristha Purwanthari sawitri ‘Aini, Syafira Zuhrotul Cahyani, Yasmine Dwi Cahyono Arjo, Julian Grazius Christina Menuk Sri Handayani David Wahyu Pratama Diah Setiyowati Didik Subijantoro Dita Dwi Khoirir Roziq Djoko Adi Walujo Elvian, Jessisca Happy Sherlina Estiasih, Soffia Pudji Fachrudy Asj'ari Fadia Dwi Agustin Fadia Dwi Agustin Fadilah Puspita FAUZIYAH Fauziyah Fauziyah Fauziyah Fauziyah Fauziyah Fauziyah Fauziyah Fauziyah Ferara, Wanudya Ajeng Ferara, Wanudya Ajeng Ferry Hariawan Ferry Hariawan Firdausia, Yuli Kurnia Grahita Chandrarin Grahita Chandrarin Hariawan, Ferry hariawan, ferry Harniati, Titik Hidayati, Rizka I Ketut Surabagiarta I Made Bagus Dwiarta I Made Bagus Dwiarta Ibnu hakim Alsanda Irnanda, Zulfa Risma Jebaru, Agapitus Harimasri Jelita Nur Rahmaniar Johan Wahyu Wicaksono Lasiyono, Utung Latif, Nashrudin Lelimawarti, Anis Lilik Pirmaningsih Lina Rifda Naufalin Maharani, Juniar Sofhia Martha Suhardiyah Maslukhiyah, Maslukhiyah Maulidah Ulva Mohammad Afrizal Miradji Mukhowimah, Mukhowimah Muzuka, Apriliawan Khafid muzuka Nashrudin Latif Noerchoidah Nurdina Nurdina Nurin Putri Andini Purwanto, Teguh Putri, Nastiti Yulisna Raditya, Gita Rahmah Dwi Romadlona Romadlona, Rahmah Dwi RR. Ella Evrita Hestiandari Safinatun Najah Saidon, Intan Marzita Saidon, Intan Marzita Setiyowati, Diah Setyawati, Ely Shera, Shinta Clarita Dwi Sherly Widya Mei Sigit Prihanto Utomo Sigit Prihanto Utomo Sigit Prihanto Utomo Sigit Prihanto Utomo Siska Wulandari Siti Istikhoroh Siti Samsiyah Subakir Subakir Subakir Subakir Subakir Subakir Subakir Sugijanto Sugijanto Sugijanto Sugijanto Sugijanto Sugijanto Suharyanto Suharyanto Sundari, Afrinda Rahma Syifani, Nisa Maulina Tarisya Maulidya Wati Tarisya Maulidya Wati Teguh Purwanto Teguh Purwanto Teguh Purwanto Teguh Purwanto Teguh Purwanto Teguh Purwanto Tony Susilo Wibowo Ulfa Puspa Wanti Widodo Ulva, Maulidah Umiyah Yayang Komang Utari Untung Lasiyono Utomo, Sigit Prihanto Wahyono, Muhammad Wati, Tarisya Maulidya Widiar Onny Kurniawan Widyanti, Natasya Chindy Wisudanto Wisudanto Wulandari, Yasmin Azaria Yakin, Ibnu Ainul Yani Eka Putri Yasmine Dwi Cahyani Yasmine Dwi Cahyani Yenny Puspitasari Yundari, Yundari Yuni Sukandani Zuroida, Ida ‘Aini, Syafira Zuhrotul