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All Journal Paradigma : Journal of Science, Religion and Culture Studies Riset Akuntansi dan Keuangan Indonesia AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Journal of Accounting Science Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Tarbiyah : Jurnal Ilmiah Kependidikan Journal of Education, Humaniora and Social Sciences (JEHSS) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Psikoislamedia : Jurnal Psikologi Competitive Jurnal Akuntansi dan Keuangan Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Indonesian Journal of Economics Application (IJEA) Jurnal Sosial dan Teknologi International Journal on Social Science, Economics and Art International Journal of Applied Finance and Business Studies Jurnal Minfo Polgan (JMP) Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Literacy : International Scientific Journals of Social, Education, Humanities Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Jurnal Penelitian Rumpun Ilmu Teknik Indonesia Accounting Research Journal Journal of Demography, Etnography, and Social Transformation Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam International Journal of Education, Vocational and Social Science International Journal of Economics, Business and Innovation Research Journal of Ekonomics, Finance, and Management Studies INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Tadris Matematika Portal Riset dan Inovasi Sistem Perangkat Lunak Sasambo: Jurnal Abdimas (Journal of Community Service)
Iwan Setiadi
Insitut Teknologi Dan Bisnis Ahmad Dahlan Jakarta
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Implementasi Akad Mudharabah, Musyarakah dan Salam Pada Petani Ikan di Provinsi Jambi Amrizal; Khoirul Mu’as; Iwan Setiadi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): 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.v5i11.3895

Abstract

The practice of Sharia Economic transactions is a concept that meets the values ​​of justice, the togetherness of Ukhwatun Hasanah values ​​such as profit sharing contracts in the form of Mudarabah and Musyarakah contracts including buying and selling contracts with the salam contract scheme. The research objective is to analyze the application of the Mudarabah agreement to fish cultivation in Jambi Province. The research object is a catfish farming group, the research design uses qualitative descriptive research with 20 informants from the head of the catfish farming group in Jambi province. The data collection technique is by conducting in-depth interviews, while the research results are analyzed using content analysis. The research results prove that the analysis of the implementation of the first sharia contract, the implementation of the mudarabah contract, proved that there were several capital owners and managers in implementing the terms of the contract that were not in accordance with the terms of the mudarabah contract. Second, Implementation of the musyarakah agreement betweencatfish cultivation partners have been carried out in accordance with the terms of the Musyarakah agreement. If there are profits, they are shared according to the agreement and if there are losses, they are equally borne by the capital owner. Third, the implementation of the greeting contract is in accordance with the pillars of the greeting contract. Implementation of a sale and purchase agreement with greetings can provide benefits to both parties. The buyer can buy fish products with definite quality and price in accordance with the agreement. On the other hand, the farmers greatly benefit from the funder's tone for raising fish and the results can be sold at a price. profitable prices, so that catfish farms can be free from the grip of loan sharks.
Determinan Pengungkapan Emisi Karbon Perusahaan Manufaktur di Indonesia: Perspektif Teori Stakeholders Setiadi, Iwan
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 14 No. 2 (2022): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v14i2.1779

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tekanan stakeholders, profitabilitas dan ukuran perusahaan terhadap pengungkapan emisi karbon pada perusahaan sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia selama periode tahun 2016-2020. Penelitian ini menggunakan metode purposive sampling dalam memilih sampel. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari website Bursa Efek Indonesia dan website masing-masing perusahaan sampel. Penelitian ini menggunakan data 25 perusahaan atau 125 data observasi. Data pada penelitian ini diolah menggunakan alat bantu software SPSS versi 25. Tehnik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa tekanan stakeholders berpengaruh negatif terhadap pengungkapan emisi karbon. Profitabilitas tidak berpengaruh terhadap pengungkapan emisi karbon dan ukuran perusahaan berpengaruh positif terhadap pengungkapan emisi karbon
Implementasi Kriptografi Pengamanan Data Soal Ujian di Lingkungan Perguruan Tinggi Menggunakan Algoritma AES-256 dan SHA-256 Iwan Setiadi; Santi Widianti; I Putu Prachanda Kayuan
Jurnal Penelitian Rumpun Ilmu Teknik Vol. 4 No. 3 (2025): Jurnal Penelitian Rumpun Ilmu Teknik
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/juprit.v3i4.4569

Abstract

This study discusses the implementation of cryptographic technology for securing exam questions in a college environment, focusing on the use of the AES-256 and SHA-256 algorithms. The purpose of this study is to protect exam questions from the threat of leaks and ensure the authenticity of the questions received by students. In the experimental method in the proposed scientific writing, exam questions will be encrypted using the AES-256 algorithm, while the SHA-256 algorithm is used to generate a unique hash value that maintains the integrity of the question data, where the hash itself is an alphanumeric code generated from the process of converting digital data through certain mathematical functions. The AES-256 and SHA-256 Cryptographic Algorithms are chosen as algorithms to secure exam questions, Oracle VM VirtualBox and Kali Linux as the types of software/operating systems chosen to run the AES-256 and SHA-256 cryptographic algorithms. expected with strong protection against the threat of data leaks and manipulation, and ensure that the exam questions received by students remain original and do not change and are maintained authenticity.
Program Mentoring Khusus UKM Kota Tangerang Sebagai Langkah Pemulihan Ekonomi Mitra Terdampak Pandemi Covid-19 Sutadipraja, Marista; Dewi, Ghina Kemala; Setiadi, Iwan
Jurnal Pengabdian Kepada Masyarakat Vol 4 No 01 (2023): Jurnal Pengabdian Kepada Masyarakat (JPKM) Langir Biru
Publisher : Politeknik Penerbangan Indonesia Curug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54147/jpkm.v4i01.729

Abstract

Pandemi Covid-19 memberikan dampak di berbagai aspek kehidupan masyarakat Indonesia. Sektor UMKM mengalami penurunan pendapatan yang signifikan akibat dari turunnya permintaan serta adanya pembatasan pergerakan. Salah satu program pemerintah dalam pemulihan sektor UMKM adalah dengan memberikan bantuan permodalan Program Bantuan Presiden Produktif Usaha Mikro (BPUM) berupa Bantuan Langsung Tunai (BLT). Selain bantuan ekonomi yang dilakukan Pemerintah, UMKM membutuhkan pelatihan secara komprehensif dan pendampingan khusus dalam menjalani usaha pada fase berikutnya agar mampu menghadapi tantangan menjalankan usaha di masa Pandemi. Mitra pengabdian masyarakat ini adalah perwakilan dari 6 Kecamatan UKM terdampak pandemi Covid-19 penerima BLT yang berada di Kota Tangerang. Kegiatan Program Mentoring Khusus yang telah dilaksanakan mendapatkan respon yang baik dari khalayak sasaran. Hasil yang dirasakan oleh mitra UKM yang mengikuti program mentoring khusus adalah peningkatan pendapatan penjualan selama periode pendampingan pada UKM Cemil Tangerang sebesar 71%, UKM Muezzea petshop sebesar 62%, dan Al Hijab sebesar 36%. Penurunan pendapatan pada UKM Wash and Clean Jasa cuci sepatu dan helmet sebesar 40%, hal tersebut dikarenakan selama pandemi Covid 19 Masyarakat lebih mengutamakan kebutuhan primer dibandingkan dengan kebutuhan sekunder. Pemberian bantuan stimulus permodalan bagi UKM belum disertai strategi pemasaran yang tepat sebagai bentuk investasi bagi pelaku usaha.
The Role of E-Education Marketing Strategy in the Development of Educational Institution Customers at Bank Sumatra Syariah Apriyanti, Vivi; Setiadi, Iwan
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 7, No 2 (2024): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v7i2.2400

Abstract

This study aims to analyze the role of e-education marketing strategies in developing educational institution customers at Bank Sumatra Utara Syariah. With a qualitative approach, data was obtained through in-depth interviews, participatory observations, and documentation studies from several educational institutions that are bank customers. The results of the study show that the e-education marketing strategy, which includes the provision of digital payment platforms, financing of educational technology infrastructure, and Sharia-based scholarship programs, significantly improves the efficiency of financial management and supports the digital transformation of educational institutions. This strategy has also succeeded in increasing the number and loyalty of customers from the education sector, especially Islamic-based educational institutions that respect Sharia principles in banking services. However, challenges such as limited technological infrastructure in rural areas and lack of service socialization still need to be overcome. This study concludes that the right e-education marketing strategy can play an important role in customer development and support the digitalization of education in Indonesia. The recommendations include increasing socialization and service innovation that is more in line with the needs of educational institutions.
Optimization Of Zakat Mal In Poverty Reduction Efforts Organdy , Organdy; Iwan Setiadi
International Journal of Education, Vocational and Social Science Vol. 3 No. 04 (2024): November, International Journal of Education, Vocational and Social Science( I
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v3i04.1193

Abstract

This article aims to evaluate the realization of zakat mal in poverty alleviation efforts in Indonesia, especially in Sibak Village, Ipuh District, Mukomuko Regency, Bengkulu Province. This article investigates the factors that influence the suboptimal zakat mal, namely the availability and accessibility of human resources, community participation, and services provided by zakat institutions. This article also examines the impact of zakat mal realization on poverty alleviation in Sibak Village, Ipuh District. The method used in this research is the SWOT analysis method, which uses internal environmental factors (strengths and weaknesses) and external environmental factors (opportunities and threats). The results of this study are expected to provide a better picture of the realization of zakat mal in poverty alleviation efforts in Sibak Village, Ipuh District. In addition, the research results can also help policy makers to increase the realization of zakat mal in Sibak Village, Ipuh District.
ANALISIS MODAL BANK SAMPAH INDUK KOTA PALEMBANG DALAM PERSPEKTIF EKONOMI SYARIAH Andiwijaya, Andiwijaya; Anwar, Saiful; Setiadi, Iwan
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12811

Abstract

Sustainable waste management has become increasingly important in major cities, including Palembang, amid the rising volume of waste generated daily. Waste banks play a crucial role in this effort; however, limited financial, social, and intellectual capital remain challenges that need to be addressed to improve their operational effectiveness and capacity. This study aims to analyze the capital of the central waste bank in Palembang. The research employed a qualitative case study approach, with the researcher acting as the main instrument and data sources selected purposively and through snowball sampling. Data was collected using triangulation techniques, and the analysis was inductive/qualitative, emphasizing meaning over generalization. The findings indicate that most waste banks in Palembang rely on limited financial capital, which impacts their operational capacity and business development. A strong social capital has formed among waste bank managers, communities, and other related parties, but it requires further strengthening to expand networks and support. As for database capital, the level of knowledge and skills among waste bank managers in managing waste with a focus on customer databases, waste volumes, types of waste, and product packaging databases also needs improvement. Based on these findings, it is recommended that waste banks in Palembang improve access to financial resources, such as partnerships with financial institutions or government funding, to expand their operational capacity and business development. Additionally, strengthening social capital should continue through collaboration with communities and related parties to expand networks and support. Finally, waste banks should enhance their database capital by strengthening data infrastructure to enable optimal data recording, analysis, and utilization. This will improve waste management effectiveness, inspire recycled product innovation, and create collaboration opportunities with companies and related institutions, such as partnerships for Corporate Social Responsibility (CSR) programs.
THE PRACTICE OF ISLAMIC ECONOMICS, SOCIAL INSTITUTIONS, AND VILLAGE SOCIAL NETWORKS IN EFFORTS TO IMPROVE THE ECONOMY OF THE MENGKALAN JAMBU VILLAGE COMMUNITY Agustar, Agustar; Setiadi, Iwan
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13049

Abstract

This study seeks to examine the influence of Islamic economic practices, village social institutions, and social networks on economic improvement in Mengkalang Jambu Village. The research adopts a qualitative descriptive approach, involving 11 informants. The findings reveal the following: 1) The residents of Mengkalang Jambu Village engage in Islamic economic practices in their economic activities; however, these practices have not significantly contributed to economic improvement in the community. 2) Social institutions exist within the village, yet their roles have been insufficient in promoting economic growth for the residents. 3) The village community includes two main social networks, specifically the traditional community group and a local copra farmer group. Despite their presence, these social networks have not substantially enhanced economic conditions for the people of Mengkalang Jambu Village.
Implementasi Zakat Produktif terhadap Pemberdayaan Desa yang Berkelanjutan (Studi Kasus Kampung Zakat Desa Billa, Amanuban Timur, Kabupaten Timor Tengah Selatan) Mutia, Ade Rahmat Sandi; Setiadi, Iwan
Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Vol. 10 No. 4 (2024): Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton
Publisher : Lembaga Jurnal dan Publikasi Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pencerah.v10i4.6458

Abstract

Penelitian ini mengeksplorasi implementasi zakat produktif untuk pemberdayaan masyarakat desa yang berkelanjutan, dengan studi kasus di Desa Zakat Billa, Amanuban Timur, Kabupaten Timor Tengah Selatan. Fokus utama dari penelitian ini adalah untuk menganalisis bagaimana program Desa Zakat diimplementasikan, termasuk proses pendistribusian zakat dan jenis-jenis program pemberdayaan yang diterapkan di desa tersebut. Selain itu, penelitian ini juga mengidentifikasi kendala-kendala yang dihadapi dalam pelaksanaan program dan mencari solusi untuk meningkatkan efektivitasnya. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, dengan teknik wawancara mendalam, observasi partisipatif, dan analisis dokumen. Hasil penelitian menunjukkan bahwa program zakat produktif yang dilaksanakan di Desa Billa telah memberikan kontribusi positif dalam meningkatkan kesejahteraan masyarakat melalui pemberian modal usaha dan pelatihan keterampilan. Program ini telah berhasil mendorong pertumbuhan usaha mikro dan kecil serta membuka lapangan kerja baru di desa tersebut. Namun, terdapat beberapa kendala seperti keterbatasan kapasitas manajerial dan rendahnya literasi keuangan yang menghambat optimalisasi program. Penelitian ini menyimpulkan bahwa dengan pengelolaan yang lebih baik dan peningkatan kerja sama antara lembaga zakat, pemerintah, dan masyarakat, zakat produktif dapat memainkan peran yang lebih efektif dalam mendukung pemberdayaan masyarakat desa yang berkelanjutan. Rekomendasi yang diberikan adalah penguatan kolaborasi dan solusi strategis untuk mengatasi tantangan yang ada.
Exploring the Drivers of Accounting Prudence: Financial Distress, Profitability, and Company Size Agustina, Yumniati; Setiadi, Iwan; Rahayuningsih, Afri
Indonesia Accounting Research Journal Vol. 12 No. 2 (2024): December: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v12i2.397

Abstract

This study investigates the impact of financial distress, profitability, and company size on accounting prudence in financial reporting. Using a regression model, the research explores the individual and collective effects of these variables on the adoption of conservative accounting practices. The results indicate a significant positive correlation between financial distress and accounting prudence, suggesting that companies experiencing financial difficulties tend to adopt more cautious financial reporting practices. Conversely, profitability exhibits a negative relationship with accounting prudence, with more profitable firms less likely to adhere strictly to conservative accounting principles. Company size, however, was found to have no significant impact on accounting prudence. Additionally, the collective influence of financial distress, profitability, and company size was found to significantly shape prudential behavior in financial reporting. The study's findings offer valuable insights for investors and corporate management, suggesting that financial distress levels should be considered when assessing financial reporting practices, while profitability plays a role in determining the level of conservatism in accounting. The study also highlights the need for further research into industry-specific factors that may influence these relationships
Co-Authors Abbas, Dirvi Surya Adi Rizfal Efriadi Agustar, Agustar Aiyub Anshori Alwiyah Alwiyah Amie Amelia Amrizal Amrizal Amrizal Amrizal Amrizal Andiwijaya, Andiwijaya Apriyanti, Vivi Ardiyanto, Anatasius Yogi Arini, Rischa Fitriaswhalia Arsy Kania Audy Rezqi Amalia Bagus Ardeni Choiruddin, Choiruddin Dais Farida Desita Riyanta Mitra Karina Dewi, Ghina Kemala DWI SANTOSO Dwi Santoso Edy Saputra Ellis Siti Khotijah Erna Setiany Etty Murwaningsari Evi Husnah Farah Fadhilah Gamal Fathur Raditya Ghina Kemala Dewi Henny Mulyati I Putu Prachanda Kayuan Imam Hidayat Imaz Masriah Indriani Izzati Sajidah Jafril Khalil Karyanto, Karyanto Khoerul Anwar Khoirul Mu’as Lalu Khaeril Anwar Laras Arum Sekarini Marista Sutadipraja Mu'min Mutaqin Muhammad Farid Rusdhianto Mukhaer Pakkanna Murtiwiyati Murtiwiyati, Murtiwiyati Mutia, Ade Rahmat Sandi Novrida Talis Nurcahyo, Widyat Nurul Fatimah Nurwati Nurwati Nurwati Nurwati Nurwati Nurwati Nurwati Nurwati Okta Setiawan Organdy , Organdy Pitri Yandri Pitri Yandri Rahayuningsih, Afri Rahmat Rahmat Rahmat Rahmat Rian Vernando Purba Riska Rusmaningsih Safitri, Leli Saiful Anwar Santi Widianti Saputra, Sawaluddin Eka Sawaluddin Eka Saputra Sri Setia Ningsih Sri Setia Ningsih, Sri Setia Sudrajat, Endrawan Suharsono Suharsono Suroto, Faisal Sutadipraja, Marista Syalini Sahnaz Syamsudin Syamsudin Syamsudin Syamsudin Syarif, Abdul Rifan Widodo Widodo Widodo Widodo Widodo Widodo Widyat Nurcahyo Yumniati Agustina Yumniati Agustina Yumniati Agustina Yumniati Agustina Yuniar Sarahwati Yunus Zahra Nabilla