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All Journal Budimas : Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Journal of Applied Islamic Economics and Finance Indonesian Journal of Islamic Law (IJIL) Jurnal Manajemen Bisnis Syariah
Ayu, Dewi
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Komparatif Kinerja Keuangan Bank Umum Syariah di Indonesia Dan Bank Umum Syariah di Malaysia dengan Pendekatan Islamicity Performance Index Ayu, Dewi; Hermawan, Dadang; Nurdin, Ade Ali; Juniwati, Endang Hatma
Journal of Applied Islamic Economics and Finance Vol. 4 No. 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5665

Abstract

This study aims to analyze the differences in the financial performance of Islamic banks in Indonesia and Malaysia with the Islamicity Performance Index (IPI). The data collection method used is the Annual Report published on the official website of each bank. The research sample used was 14 banks, consisting of 7 Islamic banks in Indonesia and 7 Islamic banks in Malaysia. The results of testing using the Mann-Whitney U Test stated that there was no significant difference between Islamic Banks in Indonesia and Malaysia for ZPR and IIR. Although the graph shows that the distribution of zakat in Malaysian Islamic banks is higher than in Indonesia. PSR stated that there are significant differences between Islamic banks in Indonesia and in Malaysia. For the graph, Indonesia is higher than Malaysia because the products of Islamic banks in Malaysia are more diverse and products based on profit-loss sharing are almost non-existent.
Comparative Study of the MUI Fatwa and Sadd Al-Żarī'ah Concerning Spirit Dolls Prasetyo, Bayu; Ayu, Dewi
Indonesian Journal of Islamic Law Vol. 5 No. 2 (2022): Indonesian Journal of Islamic Law
Publisher : Postgraduate Programme of UIN Kiai Haji Achmad Siddiq Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/ijil.v5i2.2008

Abstract

This research investigates the phenomenon of spirit dolls in the context of Islamic law and the principles of Sadd Al-Żarī'ah, with a focus on the response of the Indonesian Ulema Council (MUI) to the practice. This study uses descriptive qualitative methods, collecting data through interviews with ulama, MUI members, and community surveys, as well as analysis of documents related to MUI fatwas. The results show that the MUI classifies belief in dolls that have spirits as shirk, contrary to tawhid. The Sadd Al-Żarī'ah principle is applied to prevent damage to morals and beliefs, through an educational and preventive approach. This research also highlights the role of the media in popularizing the spirit doll phenomenon, as well as the psychological and social impact of this belief. Recommendations include increased public education, collaboration between religious institutions and the media, and more research into the psychological impact of belief in spirit dolls.
Analisis Kode Etik Akuntan Dalam Penyajian Laporan Keuangan PT XYZ ayu, dewi; Hadmanti, Tiara; Supriadi, Iman
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 1 No 2 (2021): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.232 KB) | DOI: 10.56870/ambitek.v1i2.26

Abstract

As one of the important pillars of the business sector is profession must have a high moral commitment and usually all of this is stated in the form of special rules that serve as guidelines for everyone who develops the profession concerned. The object of this research is the ethics of the accountant profession in the presentation of financial statements at PT XYZ which is company engaged in the construction sector. There are several problems faced by construction entrepreneurs during the current pandemic, such as intense business competition between entrepreneurs, presentation of financial statements that must be in accordance with the target of shareholders both internal and external to the company, to unstable sales results that sometimes go up and down. , and besides that there are many internal and external factors that can affect the company's profit. From these problems, this construction company also involved manipulation of financial statements by PT XYZ. Therefore, it is necessary to have ethics and strategies in the accounting profession that will be the right solution to overcome these problems that arise. This study uses descriptive qualitative research methods. The method used is descriptive qualitative approach with data analysis techniques, then this research results in the formulation of an effective and efficient professional ethics strategy to develop business in this construction sector. The alternative strategy formulated is the ethics of accountants in the presentation of financial statements that are appropriate and in accordance with the regulations currently in force.
Strategi Pengusaha Di Dalam Persaingan Penjualan Tempe Berdasarkan Perspektif Bisnis Syariah Ayu, Dewi; Mustakim, Mustakim
Al - A'mal Vol 4 No 2 (2024): Al-Amal: Jurnal Manajemen Bisnis Syariah
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat IAI An-Nadwah Kuala Tungkal

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Abstract

Penelitian ini bertujuan untuk menganalisis dan mengevaluasi prosedur administratif yang diterapkan oleh Dinas Kependudukan dan Catatan Sipil (Dukcapil) Kabupaten Tanjung Jabung Barat dalam penerbitan dan validasi dokumen pribadi karyawan, serta bagaimana perusahaan memanfaatkan dokumen tersebut dalam pengelolaan sumber daya manusia (SDM). Penelitian ini dilakukan dengan metode kualitatif, melibatkan observasi dan wawancara dengan berbagai narasumber yang terkait dengan proses administratif dan legalitas dokumen kependudukan. Hasil penelitian menunjukkan bahwa Dukcapil memiliki prosedur yang sistematis dalam penerbitan dokumen pribadi, yang mencakup verifikasi data dan kepatuhan terhadap regulasi yang berlaku. Perusahaan di Kabupaten Tanjung Jabung Barat memanfaatkan dokumen pribadi karyawan untuk berbagai keperluan, termasuk verifikasi identitas, pengelolaan hak dan tunjangan, serta kepatuhan terhadap hukum. Namun, penelitian ini juga mengidentifikasi beberapa tantangan yang dihadapi perusahaan, seperti kesulitan dalam pengumpulan dokumen yang lengkap dan valid dari karyawan. Sebagai solusi, disarankan peningkatan komunikasi antara manajemen dan karyawan serta pelatihan mengenai pentingnya dokumen pribadi. Penelitian ini diharapkan dapat memberikan kontribusi signifikan dalam meningkatkan kualitas pengelolaan dokumen pribadi karyawan dan mendukung operasional perusahaan, serta menjadi referensi bagi penelitian lebih lanjut mengenai hubungan antara administrasi kependudukan dan manajemen.
PELATIHAN PENERAPAN LABEL PANGAN SESUAI KETENTUAN DAN LEGALITAS USAHA HALAL BAGI UMKM PANGAN DI DESA PAGARUYUNG, KABUPATEN KAMPAR PROVINSI RIAU Riftyan, Emma; Yusmarini, Yusmarini; Siregar, Erpiani; Dewi, Yossie Kharisma; Shanti Fitriani; Ayu, Dewi; Maulida, Yusni; Pato, Usman
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 3 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i3.18576

Abstract

Pagaruyung Village in Kampar Regency is one of the largest pineapple-producing centers in Riau Province and is being developed as a pineapple-based food processing center. However, the increase in the number of foodMSMEs in this village has not been accompanied by adequate understanding regarding the application of food labels according to BPOM regulations and the fulfillment of halal business legality required by BPJPH. This community service activity aimed to increase the knowledge of MSME actors regarding proper and correct food labeling, as well as the application of MSME halal business legality. This training was held on October 11, 2025, and was attended by 17 participants. The implementation methods used for this service activity include a pretest, material presentation, mentoring, discussion, and a final evaluation in the form of a posttest. The evaluation results showed a significant improvement in participants' understanding, with a 98% presentation rate regarding the proper and correct application of food labels and halal certification for MSMEs. This activity makes an important contribution to increasing the readiness of Pagaruyung Village MSMEs to produce pineapple products that are safe, of high quality, and meet food legality standards.
Co-Authors Bayu Prasetyo, Bayu Dadang Hermawan Dewi, Yossie Kharisma Erpiani Siregar Hadmanti, Tiara Iman Supriadi Juniwati, Endang Hatma Mustakim Mustakim Nurdin, Ade Ali Riftyan, Emma Shanti Fitriani USMAN PATO Yusmarini Yusmarini Yusni Maulida