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All Journal MUQTASID El-Mashlahah Ihtifaz: Journal of Islamic Economics, Finance, and Banking JIKA: Jurnal Ilmu Keuangan dan Perbankan PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat International Journal of Islamic Business and Economics (IJIBEC) Jurnal Ilmiah Akuntansi dan Finansial Indonesia International Journal of Zakat (IJAZ) Al-Azhar Islamic Law Review JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Management of Zakat and Waqf Journal (MAZAWA)) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING International Journal of Science and Society (IJSOC) Keizai Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Journal of Central Banking Law and Institutions Pena Dimas: Jurnal Pengabdian Masyarakat IEFBR: Islamic Economics, Finance, and Banking Review JIEP: Jurnal Ilmu Ekonomi dan Pembangunan
Maulida, Sri
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

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Prioritas Belanja Dana Kelurahan Pada Dana Alokasi Umum (DAU) Tambahan Kelurahan Kebun Bunga Kota Banjarmasin Rizki, Ryan Akhmad; Maulida, Sri
Islamic Economics, Finance, and Banking Review Vol. 1 No. 1 (2021): June
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/iefbr.v1i1.4742

Abstract

Tujuan dari penelitian ialah (1) mengetahui kriteria yang sangat dominan berpengaruh dalam penentuan prioritas belanja kelurahan pada Dana Alokasi Umum (DAU) Tambahan kelurahan Kebun Bunga Kecamatan Banjarmasin Timur, dan (2) mengetahui prioritas belanja dominan pada Dana Alokasi Umum (DAU) Tambahan kelurahan Kebun Bunga kecamatan Banjarmasin Timur. Berdasarkan pemerolehan data yang dilakukan menggunakan metode AHP (Analytical Hierarchy Process) diperoleh 6 responden yang diperkirakan ahli terkait dengan penentuan belanja kelurahan di kelurahan Kebun Bunga. Kriteria alternative yang diperoleh dari hasil penelitian Renstra Kecamatan, Sumber Daya Manusia (SDM), Kinerja Sebelumnya, dan Manfaat Kegiatan berpengaruh terhadap penentuan prioritas belanja kelurahan dengan nilai preferensi 28% Renstra Kecamatan, 17% Sumber Daya Manusia (SDM), 7% Kinerja Sebelumnya, dan 47% Manfaat Kegiatan. Berdasarkan kriteria alternatif yang ada preferensi prioritas belanja Kelurahan  adalah Sarana dan prasarana kelurahan 69%, dan pemberdayaan masyarakat 31%. Dengan kesimpulan yang lebih dominan adalah sarana dan prasarana sebesar 69%.
Pengaruh Upah Minimum Provinsi, Pertumbuhan Ekonomi, Jumlah Penduduk Dan PDRB Terhadap Penyerapan Tenaga Lestari, Diyan; Maulida, Sri
Islamic Economics, Finance, and Banking Review Vol. 1 No. 2 (2021): Desember
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/iefbr.v1i2.4760

Abstract

Penelitian bertujuan untuk mengetahui factor yang mempengaruhi penyerapan tenaga kerja secara simultan dan parsial, juga mengetahui faktor yang paling berpengaruh. Penelitian menggunakan Upah Minimum Provinsi, Pertumbuhan Ekonomi, Jumlah Penduduk dan PDRB sebagai faktor-faktor yang berpengaruh terhadap penyerapan tenaga kerja di Kalimantan Selatan tahun 2010-2019. Model yang digunakan adalah regresi linier berganda dengan bantuan sofware SPSS untuk mengolah data. Menggunakan data sekunder yaitu data time series selama sepuluh tahun. Hasil menunjukkan secara simultan keempat variabel bebas berpengaruh signifikan. Secara parsial Upah Minimum Provinsi dan PDRB tidak berpengaruh signifikan sedangkan Pertumbuhan Ekonomi dan juga Jumlah Penduduk berpengaruh positif signifikan. Factor paling berpengaruh positif signifikan adalah Pertumbuhan Ekonomi.
Post-Pandemic Digital Transformation in Zakat Management: Insights From Maqasyid Syari'ah in South Kalimantan Maulida, Sri; Amruzi, Fahmi Al; Hakim, Budi Rahmat; Beik, Irfan Syauqi
El-Mashlahah Vol 14, No 2 (2024)
Publisher : Sharia Faculty of State Islamic Institute (IAIN) Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/el-mashlahah.v14i2.7772

Abstract

The background of this study highlights significant social changes related to the digitalization of zakat (almsgiving) management, particularly in the context of post-Covid-19 pandemic recovery. The research aimed to examine the digital transformation in zakat management following the pandemic from a maqasyid syari'ah perspective. The study employed an empirical legal research approach, with data collected through interviews. Respondents were academics, muzakki, and staff from zakat management organizations (BAZNAS and LAZNAS) in South Kalimantan Province. The interview data were transcribed and analyzed qualitatively using a coding process facilitated by Atlas.ti software, version 8. The findings found that digitalization of zakat management, classified as an element of hajiyyah, serves as a solution to support the fulfillment of Islamic legal obligations, prevent religious violations, provide ease in human life, and expand access to zakat, particularly during the post-pandemic recovery phase.
AI: The South Kalimantan Provincial Government's Perspective on Government Internal Audit Hardy, Enny; Mediaty, Mediaty; Arifuddin, Arifuddin; Tegar Wicaksana, Dimas; Maulida, Sri
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/hnnh8b20

Abstract

The effectiveness and efficiency of internal government monitoring could be greatly improved by the development of artificial intelligence (AI). Nonetheless, the adoption of AI is greatly impacted by human attitudes and intentions. Investigating the effects of the General Attitudes Toward AI Scale (GAAIS) on the Government Internal Audit (APIP) BPKP and Inspectorate's Intention to Use (ITU) AI is the aim of this study. The government's internal control system was surveyed using a quantitative methodology. Surveys evaluating GAAIS and ITU AI were used to gather data. To investigate the relationship between variables, data analysis was conducted using basic linear regression utilizing the (SPSS) software. Examining the general attitude of APIP toward the intention to utilize AI (GAAIS) is the innovative aspect of this study. The findings demonstrated that GAAIS significantly and favorably impacted AI ITU. This suggests that the apparatus's intention to use AI increases with its good attitude toward it. Perceived utility and usability are the main determinants of ITU, although fear of AI serves as a barrier that can be overcome with socialization and training. 
Multi-Stakeholder Perceptions of the South Kalimantan Local Government Internal Control System Novriyandana, Rifqi; Arifuddin, Arifuddin; Mediaty, Mediaty; Fahlevi, Reja; Maulida, Sri; Rijal, Muhammad
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/ctkzkx03

Abstract

This study aims to identify the perceptions of multi-stakeholders (internal, external, and expert). Internal perceptions are those held by civil servants within the South Kalimantan Regional Government. The sources of external perceptions include the community, suppliers, journalists, and other stakeholders in South Kalimantan. Expert perceptions are drawn from retirees, members of the police, prosecutors, and other relevant individuals within the South Kalimantan Regional Government. The data analysis technique uses thematic analysis with phenomenological analysis techniques. Based on the analysis, the internal control system in the South Kalimantan Regional Government has shown positive developments, especially in the aspects of employee integrity, simplification of procedures, and utilization of technology. However, some areas require improvement, such as budget transparency, public awareness of complaint mechanisms, and strengthening interactive communication. In addition, there is still a lack of efficiency in providing services. The positive perceptions of internal, external, and expert stakeholders on integrity and service procedures show that the involvement of various stakeholders can improve the quality of internal control. Local governments must expand service digitization as a whole to increase efficiency and reduce opportunities for corruption. In addition, local governments also need to develop interactive methods such as hands-on training, discussion forums, and social media-based campaigns.
Pemanfaatan Pemasaran Digital, Sertifikasi Halal dan Diversifikasi Produk Meningkatkan Pendapatan Kelompok Pengolahan Makanan Beku: Utilization of Digital Marketing, Halal Certification, and Product Diversification to Increase Income of Frozen Food Processing Groups Maulida, Sri; Humaidi, Humaidi; Rizqiana, Sista; Tio, Yuansen; Rahmawati, Riska Maulidia
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 5 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i5.8714

Abstract

This community service program aims to increase the income of the Frozen Food Processing Group, Poklahsar Paiwakan Banua Haruyan (PBH), in Haruyan Seberang Village, which faces challenges in developing digital marketing, halal certification, and product diversification. The goal of this program is to enhance the partners' income by applying technology and innovation in producing seasoned steamed chicken and duck (ungkep) as a diversification from fish-based products. The methods used include socialization, training, technology implementation, and assistance with halal certification. The activities began with socialization and training on August 31, 2024, followed by technology and production training on September 11 and 29, 2024. The results show a 55% increase in participants' knowledge after the training, with a *paired t-test* indicating a significance value of 0.000, demonstrating the program's success in enhancing participants' understanding. Income increased by 100% from both online and offline sales, while production grew by 18%. Additionally, halal certification assistance was conducted from September 22 to 25, 2024. With the implementation of digital marketing, new technology, and product diversification, Poklahsar Banua Haruyan is now ready to market halal products digitally, which is expected to improve its competitiveness and revenue. This program is designed to be sustainable with continuous assistance until Poklahsar Banua Haruyan becomes independent. The focus is on ensuring consistent production and marketing, adapting to market trends, and utilizing exhibitions organized by the HST government. The team also supports the development of a long-term business plan to maintain business stability, expand market reach, and drive sustainable growth.
Dampak Objek Wisata Religi Terhadap Pendapatan dan Peluang Usaha Masyakarat di Sekitar Makam Syekh Muhammad Arsyad Al-Banjary Kasmah; Maulida, Sri
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 7 No. 2 (2024)
Publisher : PPJP ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v7i2.538

Abstract

This study aims to analyze the income and business opportunities of the community around the religious tourism site of Syekh Muhammad Arsyad Al-Banjari in Kelampaian Tengah Village. The research employed a descriptive method, with data collected through interviews, documentation, and questionnaires. The findings reveal that the existence of this religious tourism site has a positive impact on the local community's income. Various types of businesses, such as selling goods and services, have developed around the site, providing residents with economic opportunities to sustain their livelihoods. Tourist visits significantly create economic prospects for the surrounding community. This research is expected to provide information and insights to various stakeholders about the potential of the Syekh Muhammad Arsyad Al-Banjari religious tourism site in improving the welfare of the local population.
Faktor-faktor yang Memepengaruhi Kesejahteraan Masyarakat Pelaku Usaha di Sekitar Obyek Wisata Religi Kubah Datu Abdussamad Marabahan Maulani, Muhammad Rizal; Maulida, Sri
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 6 No. 2 (2023)
Publisher : PPJP ULM

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

Abstract

This type of qualitative research intends to identify the impact of Business Capital Business Capital, Education Level, and the number of Visitors to the Welfare of Business Actors around the Datu Abdussamad Marabahan Dome Religious Attractions. This research uses primary data with techniques to distribute questionnaires to the community of business actors around the Datu Abdussamad Marabahan Dome Religious Attractions. Data analysis techniques in this research use qualitative descriptive analysis by describing data collected narratively. The test's findings in this study stated that the variables of Business Capital, Business Length, Education Level, and Visitor Number funds impact or influence the Welfare of Business Actors around the Datu Abdussamad Marabahan Dome.
Evaluating the Impact of BAZNAS's “Lumbung Pangan” Program on Farmer Welfare: A Case Study in Barito Kuala Using the CIBEST Approach Maulida, Sri; Lestari, Haifa; Saleh, Muhammad; Saipudin; Rakhmatullah, Akhsanul
International Journal of Science and Society Vol 6 No 4 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i4.1346

Abstract

This study evaluates the impact of the 'Lumbung Pangan' program by BAZNAS on the welfare of 56 zakat-receiving farmers in Barito Kuala, South Kalimantan. The program provided agricultural guidance and training on organic fertilizer production, aiming to increase rice productivity and shift to organic farming practices. Using the CIBEST approach, we assessed changes in the material and spiritual welfare of farmers after program implementation in August. Results show that 24 farmers achieved Quadrant I (welfare), 28 fell into Quadrant III (materially poor), and only 1 remained in Quadrant IV (totally poor), with no farmers in Quadrant II (spiritually poor). These findings highlight the potential of zakat-based initiatives to enhance agricultural productivity and quality of life in rural communities.
Halal Certification Assistance as an Effort to Strengthen the MSME Based Halal Industry in Maringgit Village Lestari, Haifa; Maulida, Sri; Swandari, Fifi; Haliza, Nur; Amirah, Nida
Pena Dimas: Jurnal Pengabdian Masyarakat Vol 4, No 1 (2025): Pena Dimas: Jurnal Pengabdian Masyarakat
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/penadimas.v4i1.29488

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in sustaining local economies, yet they face persistent challenges related to product legality, hygienic packaging, and adoption of modern marketing strategies. In Maringgit Village, Hulu Sungai Tengah Regency, most MSMEs specialize in traditional food products such as kue cincin (ring-shaped cake), roti beras (rice bread), kue apam (apem or steamed cake), kue jabuk (jabuk cookies), and kacang gula (sugar-coated peanuts). Although these products are widely consumed locally, their competitiveness in broader markets is limited due to the absence of halal certification, weak branding, and low digital literacy. This community service program aimed to strengthen the capacity of 30 MSMEs by facilitating halal certification while enhancing product identity and marketing strategies. The implementation method combined Participatory Action Research (PAR) to involve MSMEs in identifying problems and solutions, Asset-Based Community Development (ABCD) to optimize local culinary potential as economic capital, and Service Learning (SL) to integrate student participation in mentoring and capacity building. Activities included socialization, administrative assistance for halal certification through the SiHalal system, training on digital marketing and packaging design, provision of halal-compliant production facilities, and structured evaluation. The results showed that 18 MSMEs successfully obtained halal certification from BPJPH, all participants updated product logos and adopted more hygienic packaging, and received production tools such as stoves, pans, woks, presses, containers, and gas cylinders. Social impacts also emerged, including the establishment of the Maringgit Halal MSME Group, the emergence of local leaders, and increased collective awareness of halal industry standards. Overall, the program successfully met its objectives by producing halal-certified products while enhancing MSME competitiveness and institutional capacity. These findings will strengthen Maringgit Village’s potential as a hub for the MSME-based halal industry and also support the achievement of sustainable development goals (SDGs) 9 and 12.
Co-Authors ., Humaidi Abdul Aziz Aderemi, Abdulmajeed M Aderemi, Abdulmajeed M.R. Ahmad Yunani Ahmadi Hasan al-Amruzi, M. Fahmi Almadina, Agatha Amirah, Nida Amruzi, Fahmi Al Arifuddin Arifuddin Budi Rahmat Hakim Diniyya, Aulia Arifatu Diyan Lestari Fifi Swandari Ghalib, Ghalib Haifa Lestari Haliza, Nur Hardy, Enny Ikrimah, Ikrimah Irfan Syauqi Beik Jauharah, Jauharah Kartasiah, Kartasiah Kasmah Lu'liyatul Mutmainah Maikabara, Abdullateef Abdulqadir Maulani, Muhamad Rizal Maulani, Muhammad Rizal Mediaty Muhammad Hanafiah Muhammad Saleh Muhammad Sofyan Qoshid Al Hadi, M. Rahmawati, Riska Maulidia Rakhmatullah, Akhsanul Reja Fahlevi Rifqi Novriyandana Rijal, Muhammad Rizki, Ryan Akhmad Rizqiana, Sista Rosanti, Octavia Safira, Bella Saipudin Satyarini, Julia Noermawati Eka Sukarni Sukarni Tegar Wicaksana, Dimas Tio, Yuansen Umar, Masyitah Wahyudi, Rofiul