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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 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 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 Portal Riset dan Inovasi Sistem Perangkat Lunak Sasambo: Jurnal Abdimas (Journal of Community Service)
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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
Impact Assessment of Smartfarm Program Laznas Indonesian Zakat Initiative (IZI) in Improving the Welfare of Mustahik Karyanto, Karyanto; Setiadi, Iwan
PARADIGMA : JURNAL ILMU PENGETAHUAN AGAMA, DAN BUDAYA Vol 22 No 1 (2025): PARADIGMA Journal of Science, Religion and Culture Studies
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/paradigma.v22i1.10666

Abstract

The study was conducted to see the impact of the smartfarm program on improving the welfare of mustahik using qualitative methods of conducting interviews and quantitative methods of administering questionnaires to respondents randomly to measure how much mustahik practices agricultural knowledge in the agricultural business activities carried out and improving the welfare of mustahik on an economic scale, and to measure how much support Laznas Inistiatif Zakat Indonesia and the government have. The results of the study showed that mustahik in practicing agricultural knowledge and skills obtained from Smartfarm program training in their agricultural businesses were 16% to 55%, and still <85% of the success indicator value. The improvement in the welfare of mustahik experienced an economic increase of 12% to 38% and was still <60% of the program's success indicator value. Improvements need to be made by Laznas Inisiatif Zakat Indonesia in achieving the success indicators (1). The preparation of training materials is adjusted to the age level, education level, agricultural experience, and business plans that will be pursued, (2). Increasing the selling value of hygienic and attractive agricultural products for the target of middle to upper class consumers and the role of other family members by processing agricultural products into food and drinks that have high selling value (3). Support from the government, zakat collection institutions and the private sector in the development of modern agriculture in the smartfarm program so that food security for the community, especially in the Tangerang Regency area.
Implementasi Strategi Marketing Mix Syariah Pada UMKM Di Kota Batam Dan Manfaatnya Kepada Masyarakat Sekitarnya Choiruddin Choiruddin; Iwan Setiadi; Jafril Khalil; Pitri Yandri; Amrizal Amrizal
Jurnal Sosial Teknologi Vol. 5 No. 3 (2025): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v5i3.32050

Abstract

Penelitian ini bertujuan menganalisis implementasi strategi marketing mix syariah pada UMKM di Kota Batam. Fokus utama adalah mengeksplorasi penerapan elemen marketing mix—produk, harga, tempat, dan promosi—sesuai prinsip syariah Islam. Metode yang digunakan adalah kualitatif dengan pendekatan deskriptif, mengumpulkan data melalui wawancara mendalam dan observasi terhadap pelaku UMKM serta masyarakat sekitar. Hasil penelitian menunjukkan bahwa UMKM tidak hanya memenuhi standar kehalalan, tetapi juga memberikan manfaat kesehatan yang signifikan bagi konsumen. Implementasi strategi marketing mix syariah terbukti meningkatkan kepuasan pelanggan dan membangun citra positif di mata masyarakat. Pelaku UMKM berhasil menerapkan prinsip syariah dalam setiap aspek pemasaran, yang berkontribusi pada pengalaman konsumen yang lebih baik. Penelitian ini diharapkan memberikan wawasan bagi pelaku usaha lain dalam menerapkan strategi pemasaran yang sesuai dengan syariah, serta bermanfaat bagi masyarakat. Dengan demikian, penerapan strategi marketing mix syariah tidak hanya meningkatkan kepuasan konsumen, tetapi juga berperan dalam pemberdayaan ekonomi lokal, mendorong pertumbuhan UMKM yang berkelanjutan dan etis.
Implementasi Pojok Baca untuk Meningkatkan Minat Baca Anak-anak di Kampung Asem, Kelurahan Panunggangan Barat Kecamatan Cibodas Zahra Nabilla; Iwan Setiadi; Khoerul Anwar; Indriani; Syalini Sahnaz; Audy Rezqi Amalia; Izzati Sajidah; Yunus; Rian Vernando Purba; Gamal Fathur Raditya; Arsy Kania
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 7 No. 1 (2025): February
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v7i1.2591

Abstract

Minat baca anak-anak merupakan faktor penting dalam meningkatkan kualitas sumber daya manusia, namun rendahnya akses literasi di beberapa daerah menjadi tantangan yang perlu diatasi. Pengabdian ini bertujuan untuk mengimplementasikan Pojok Baca sebagai upaya meningkatkan minat baca anak-anak usia 3-12 tahun di Kampung Asem, Kelurahan Panunggangan Barat, Kecamatan Cibodas. Metode yang digunakan adalah observasi, wawancara, dokumentasi, dan evaluasi terhadap pelaksanaan kegiatan. Program ini melibatkan berbagai aktivitas interaktif seperti membaca bersama, pendampingan belajar, dan lomba bercerita, serta mendorong keterlibatan orang tua dalam mendukung kebiasaan membaca anak. Hasil pengabdian menunjukkan adanya peningkatan signifikan dalam minat baca anak-anak, dengan jumlah peserta aktif mencapai 25 anak, lebih tinggi dari target awal. Selain itu, koleksi buku juga bertambah dari 30 buku menjadi 40 buku, yang memberikan lebih banyak variasi bacaan bagi anak-anak. Namun, beberapa kendala masih ditemukan, seperti keterbatasan variasi bahan bacaan, kurangnya sumber donasi buku, serta ketidakkonsistenan kehadiran peserta di minggu-minggu akhir program. Sebagai tindak lanjut, program ini diharapkan dapat berlanjut secara mandiri dengan dukungan masyarakat serta bekerja sama dengan perpustakaan daerah untuk meningkatkan akses literasi anak-anak. Dengan adanya program Pojok Baca, diharapkan dapat tercipta lingkungan yang lebih mendukung literasi anak dan meningkatkan budaya membaca di masyarakat. Implementation of Reading Corner to Increase Children's Interest in Reading in Kampung Asem, Cibodas District Panunggangan Barat Sub District  Children's interest in reading is an important factor in improving the quality of human resources, but low access to literacy in several areas is a challenge that needs to be overcome. This community service aims to implement the Reading Corner as an effort to increase children's interest in reading aged 3-12 years in Kampung Asem, Panunggangan Barat Village, Cibodas District. The methods used are observation, interviews, documentation, and evaluation of the implementation of activities. This program involves various interactive activities such as reading together, learning assistance, and storytelling competitions, as well as encouraging parental involvement in supporting children's reading habits. The results of the community service show a significant increase in children's interest in reading, with the number of active participants reaching 25 children, higher than the initial target. In addition, the book collection has also increased from 30 books to 40 books, which provides more variety of reading for children. However, several obstacles were still found, such as limited variety of reading materials, lack of sources of book donations, and inconsistent attendance of participants in the final weeks of the program. As a follow-up, this program is expected to continue independently with community support and in collaboration with regional libraries to improve children's literacy access. With the Reading Corner program, it is hoped that an environment that is more supportive of children's literacy and improves reading culture in the community can be created.
Pengaruh Green Accounting, Profitabilitas, Leverage Terhadap Nilai Perusahaan Sub Sektor Pertambangan Ayuni Liana Larastiwi; Iwan Setiadi
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 10 No 1: Mei 2024
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v10i1.4248

Abstract

Posisi nilai perusahaan amat penting karena dapat memperlihatkan peningkatan kemakmuran pemegang saham. Sehingga dilakukan penelitian mengenai nilai perusahaan untuk melihat bagaimana posisi nilai perusahaan berdampak pada green accounting, profitabilitas, leverage pada sektor pertambangan yang terdaftar di BEI. Perusahaan manufaktur sub sektor pertambangan merupakan objek dalam penelitian ini. Dengan variabel independen terdiri dari green accounting yang diukur dengan perbandingan antara biaya lingkungan dengan laba bersih, profitabilitas diukur dengan ROA dan leverage diukur dengan DER. Variabel dependen dari penelitian ini adalah nilai perusahaan yang diukur dengan metode price book value (PBV). Perusahaan manufaktur sub sektor pertambangan yang terdaftar di BEI dari tahun 2019-2023 menjadi populasi peneletian ini, yang mengumpulkan 21 perusahaan selama 5 tahun dengan total 105 data sample. Metode purposive sampling digunakan dalam penelitian dengan 4 kriteria utama dan data diuji menggunakan program SPSS versi 27. Hasil penelitijan menunjukan bahwa green accounting tidak berpengaruh terhadap nilai perusahaan. Profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Dan leverage berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan. Berdasarkan hasil penelitian tersebut menyatakan bahwa green accounting dan leverage tidak memiliki dampak pada nilai perusahaan. Impikasi dalam penelitian ini yaitu perusahaan harus memperhatikan aspek lingkungan dan dari penelitian ini dapat digunakan sebagai acuan perusahaan dalam meningkatkan nilai perusahaan.
Peran profitabilitas dalam memoderasi pengaruh likuiditas dan solvabilitas terhadap financial distress Setiadi, Iwan; Nurwati, Nurwati; Widodo, Widodo
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 2 (2023): Mei
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i2.2938

Abstract

Penelitian ini bertujuan untuk menguji pengaruh likuiditas dan solvabilitas terhadap financial distress dengan profitabilitas sebagai variabel moderasi. Current ratio digunakan sebagai proksi likuiditas, debt to equity ratio digunakan sebagai proksi solvabilitas, return on assets digunakan sebagai proksi profitabilitas dan altman z-score digunakan sebagai proksi financial distress. Penelitian ini menggunakan analisis regresi linear berganda untuk menguji pengaruh langsung antar variabel independen dengan variabel dependen dan Moderating Regression Analysis untuk menguji variabel moderasi. Teknik sampling yang digunakan ialah purposive sampling, dengan sampel berjumlah 9 perusahaan. Hasil penelitian menunjukkan bahwa current ratio secara parsial berpengaruh positif terhadap financial distress. Debt to equity ratio secara parsial berpengaruh negatif terhadap financial distress. Profitabilitas memperlemah pengaruh current ratio terhadap financial distress. Sedangkan profitabilitas memperkuat pengaruh debt to equity ratio terhadap financial distress
Analysis of Zakat Literacy Level Measurement in the Community in Mukomuko Regency Dais Farida; Iwan Setiadi; Edy Saputra; Mu'min Mutaqin
LITERACY : International Scientific Journals of Social, Education, Humanities Vol. 4 No. 1 (2025): April : International Scientific Journals of Social, Education, Humanities
Publisher : Badan Penerbit STIEPARI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/literacy.v4i1.2159

Abstract

Until now, the majority of zakat associations in BAZNAS Mukomuko District are still focused on optimizing civil servants. Out of a total of 2062 muzzaki, 76% are civil servants, while only 24% come from the general public. The zakat collection is still relatively small, far from its full potential. Out of a potential of 10 billion, only Rp. 1,875,250,884 or approximately 18% has been collected. This is indicative of the lack of public literacy on zakat. Therefore, the objective of this research is to measure the level of zakat literacy among the residents of Mukomuko District, with a focus on the Muzakki of BAZNAS Mukomuko District. The research method employed is qualitative, and zakat literacy is analyzed using a test instrument measured using a multiple-choice method. The research findings indicate that the zakat literacy index in Mukomuko District falls into the 'moderate' category with a value of 78.7. The factors contributing to this level include knowledge, awareness, culture, spending priorities, lack of education, and educational factors.