Claim Missing Document
Check
Articles

HIJAB SEGITIGA AKUNTAN UNTUK MELAWAN KORUPSI Sari, Arista Fauzi Kartika
Jurnal Ekonomi Modernisasi Vol. 12 No. 1 (2016): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.448 KB) | DOI: 10.21067/jem.v12i1.1174

Abstract

This article aims to create a concept can be used by accountants to fight corruption by a hijab. The concept consists of three things; spiritual, ethical and love. They are an influential interconnected with each other and form a Hijab Triangle. Hijab Triangle serves as a shield modern accounting value, ie materialistic and egoistic to affect inward accountants in soul and thought. It can cause an accountants doing corruption. Hijab triangle can also make accountants more "beautiful" in the characteristic and behavior, and increase in the sight of God. This hijab should be applied before becoming an accountant or in the accounting student, by accountant educators.
PENINGKATAN PENYUSUNAN LAPORAN KEUANGAN SAK EMKM PADA PENGRAJIN TOPENG MALANG Faradiba, Surya Sari; Sari, Arista Fauzi Kartika; Hidayanti, Ika
JMM (Jurnal Masyarakat Mandiri) Vol 5, No 5 (2021): Oktober
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.95 KB) | DOI: 10.31764/jmm.v5i5.5264

Abstract

Abstrak: Rai Malang adalah salah satu Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Malang yang saat ini sedang terdampak akibat pandemi covid-19. Untuk dapat tetap bertahan di masa pandemi, pemerintah memberikan batuan Kredit Usaha Rakyat (KUR) kepada UMKM yang telah memenuhi syarat salah satunya yaitu UMKM yang telah memiliki laporan keuangan sesuai standar keuangan SAK EMKM. Pelatihan penyusunan laporan keuangan SAK EMKM dalam kegiatan pengabdian masayarakat ini bertujuan untuk mengetahui kinerja keuangan Rai Malang; mengetahui posisi dana baik sumber maupun penggunaannya; membuat sistem anggaran yang baik; dan mengetahui aliran uang tunai dalam periode tertentu. Kegiatan pelatihan dilaksanakan secara daring pada tanggal 18 Juli 2021 diikuti oleh 10 orang. Metode pelaksanaan yang digunakan dalam kegiatan pengabdian masyarakat ini adalah ceramah untuk menyampaikan konsep materi, praktik menyelesaikan satu siklus akuntansi dalam bentuk kasus. Hasil monitoring dan evaluasi menunjukkan bahwa para peserta mampu menyerap rata-rata 60% materi pelatihan yang diberikan. Para peserta juga merasa puas dan memandang bahwa pelatihan SAK EMKM ini bermanfaat.Abstract: Rai Malang is one of the Micro, Small, and Medium Enterprises (MSME) in Malang City, which is currently affected by the COVID-19 pandemic. To survive amid a pandemic, the government provides People's Business Credit (KUR) to MSMEs that have met the requirements, one of which is MSMEs that already have financial reports according to SAK EMKM financial standards. The training for preparing SAK EMKM financial reports in this community service activity aims to determine the financial performance of Rai Malang; knowing the position of funds both source and use; create a good budget system, and knowing the cash flow in a certain period. The training activity was carried out online on July 18, 2021, attended by ten people. The implementation method used in this community service activity is a lecture to convey the concept of the material, the practice of completing an accounting cycle in a case. The monitoring and evaluation results showed that the participants were able to absorb an average of 60% of the training materials provided. The participants were also satisfied and saw that the SAK EMKM training was helpful.
Konsep TASBIH: Jembatan Antara Ekspektasi dan Realita Marketer Syari’ah dalam Mencapai Target Arista fauzi kartika
Jurnal Ilmiah Ekonomi Islam Vol 7, No 2 (2021): JIEI : Vol. 7, No. 2, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.653 KB) | DOI: 10.29040/jiei.v7i2.2008

Abstract

This paper is to determine the expectations and realize of marketers sharia when selling of Islamic banking products. Which is expected to keep holding on to the principles of Islam to achieve the target given to marketers sharia as the amanah of Islamic banks to benefit apart from the material as money, as well as immaterial, as the pleasure of Allah, gratitude, blessings sustenance, etc. Then used the concept TASBIH (Tazkiyah, Amanah, Silaturahmi, Binniyat, Ikhtiar, and Harta) to be able to align to the affairs of the world and the hereafter.
Fenomena Label Halal is it a Awareness or Branding Arista Fauzi Kartika Sari; Junaidi Junaidi
Jurnal Ilmiah Ekonomi Islam Vol 6, No 1 (2020): JIEI, Vol. 06 No. 01, 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.659 KB) | DOI: 10.29040/jiei.v6i1.915

Abstract

The purpose of this study is to find out how to provide a "halal label" by producers for MSME products in Malang using ethnometodology. Ethnometodology is a research method that studies a practice or way. From the method of labeling halal, the motives of the producers will be known, whether the halal labeling is due to an Islamic awareness of halal products, or to attract market share. The research informant is the owner of MSME in Malang Raya. The results of this study are the indexicality of several producers illegally labeling halal, due to the halal belief in the food sold, and the official halal labeling from LPPOM MUI. Its reflexivity is the giving of halal labels because of the trust value of God and consumers, to increase sales, as well as the ethics of accountability to God and consumers.
ECONOMIC RECOVERY PENJUAL MAKANAN ANAK-ANAK DILINGKUNGAN SEKOLAH YANG TERDAMPAK COVID-19 MENGGUNAKAN DIGITAL MARKETING Junaedi Junaedi; Rahma Wati; Arista Fauzi Kartikasari
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2021): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v4i2.32815

Abstract

Covid-19 sangat berdampak signifikan bagi pelaku bisnis, pada semua lini bisnis termasuk juga UMKM. Dampak tersebut juga sangat dirasakan oleh penjual jajanan yang ada dilingkungan sekolah karena pandemic membuat siswa harus melakukan Learning from home. Program pengabdian ini bertujuan untuk memperbaiki pendapatan para penjual jajanan (economic recovery) untuk mendapatkan kembali penghasilan yang hilang karena dampak covid-19. Ada tiga program kegiatan pengabdian untuk penyelesaian masalah yang dihadapi yaitu perbaikan pada aspek sumber daya manusia, aspek produksi dan aspek pemasaran. Hasil dari pengabdian ini menunjukan ada tren positif peningkatan pendapatan karena adanya upaya pencarian solusi yang dihadapi oleh penjual. Bertambahnya konsumen atau pembeli karena efek strategi digital marketing yang diterapkan. Adanya menu baru yang ditawarkan juga menjadi magnet tersendiri yang mampu menarik perhatian konsumen desa untuk membeli kemudian merasakan jajanan baru yang dikenalkan. Lingkungan masyarakat desa yang dekat satu sama lain, membuat word of mouth menjadi media pemasaran yang dinilai sangat efektif.
Le Grand Voyage: A Great Journey to Liberate Islamic Accounting Education from Utilitarianism and Secularism Arista Fauzi Kartika Sari; Rahmawati Rahmawati; Harun Al-Rasyid
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 1, September 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (595.264 KB) | DOI: 10.26675/jabe.v4i1.6402

Abstract

The aim of this study is to release students of Islamic accounting course from secularism and capitalism. This research uses dialogic approach to raise the awareness of criticalmuslim students. The philosophical values of the French movie entitled “Le Grand Voyage” were taken as method of analysis. The reality of Islamic accounting students who are secularist and capitalist was then metaphorized into this film. The results of this study showed that the students could find not only material values, but also emotional values and spiritual values in accounting. There are several values that can be seen from the students’ story telling: material value , altruism value, love value, and spiritual value. It is hoped that this article could give an overview to Islamic accounting educators to provide accounting course accompanied by Islamic substance of tawheed.
FINANCIAL ENGINEERING: Win-Win Solution “Sun Tzu” untuk Jaminan pada Akad Mudharabah Arista Fauzi Kartika
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 2 No. 2 (2017)
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (847.086 KB) | DOI: 10.51289/peta.v2i2.291

Abstract

Financial engineering dalam akad Mudharabah pada hal jaminan, Fiqh klasik tidak membolehkan, namun dalam fiqh kontemporer itu dibolehkan, dan menuai banyak kritik. Pada awalnya mudharabah didasarkan atas dasar kepercayaan, namun karena prinsip kehati-hatian dari bank serta moral hazzard mudharib maka bank menggunakan 5C yang salah satunya adalah collateral (jaminan) untuk manajemen risiko bank syariah, karena jika usaha mengalami kerugian, sepenuhnya ditanggung oleh shohibul maal (bank), jika bukan kesalahan dari mudharib. Namun secara eksplisit, kerugian juga ditanggung mudharib dari segi pikiran, tenaga, dan waktu. Jaminan yang dipersyaratkan itu sering kali memberatkan mudharib, karena nilainya harus di atas dana pembiayaan. Dari situ dibuat win-win solution atau jalan tengah untuk jaminan mudharib tidak melebihi pembiayaan yang didapat dan shohibul maal memberikan rasa percaya “amanah” kepada mudharib. Win-win solution diambil dari strategi perang Sun Tzu melalui 4 aspek yang ditanamkan pada kedua pihak, yaitu Tuhan atau Allah, Moral atau akhlak, kepemimpinan, serta taat hukum.
Perluasan Pangsa Pasar Produk UMKM Selama Pandemi Covid-19 melalui Pemanfaatan Marketplace Dewi Diah Fakhriyyah; Arista Fauzi Kartika Sari; Lucky Ayu Damayanti; Mardhani Susilawati
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol 2, No 3 (2021): Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v2i3.13197

Abstract

Pandemi Covid-19 memberikan dampak di berbagai aspek, salah satunya yaitu aspek ekonomi. Menjadi suatu tantangan baru, khususnya bagi para pelaku UMKM agar bisa mempertahankan ekonomi di tengah pandemi saat ini. Tidak sedikit UMKM yang menjadi pasif bahkan terpaksa terhenti akibat terdampak pandemi Covid-19. Keputusan pemerintah dalam memberlakukan pembatasan kegiatan secara tidak langsung menyebabkan daya beli konsumen melemah, sehingga itu juga berdampak pada turunnya tingkat penjualan produk-produk UMKM, belum lagi jika mereka (pelaku UMKM) harus menghadapi persaingan pasar. Selain itu, yang menjadi kendala adalah tidak semua pelaku UMKM melek teknologi, sedangkan di masa pandemi seperti saat ini semuanya dijangkau serba online, khususnya para konsumen lebih memilih membeli kebutuhan mereka secara online. Maka dari itu, kami mencoba untuk membantu salah satu UMKM di Desa Sumbersekar, Kec. Dau, Kab. Malang, Jawa Timur, yaitu UMKM yang memproduksi telur asin dalam upaya meningkatkan penjualan dengan memperluas pangsa pasar melalui pemanfaatan marketplace. Pada tahap pertama, kami melakukan sosialisasi atau pengenalan terkait berbagai macam platform (marketplace) terkini beserta masing-masing keunggulannya. Pada tahap kedua, kami membantu pelaku UMKM dalam pembuatan akun merchant pada marketplace dan akun media sosial terkini yang dapat menunjang perluasan pangsa pasar serta memudahkan pelaku UMKM dalam mempromosikan produknya. Pada tahap ketiga, kami menjelaskan kepada pelaku UMKM tentang bagaimana cara mengelola akun marketplace dengan baik, serta pentingnya melakukan promosi atau iklan secara berkala guna meningkatkan engagement rate. Harapan kami, setelah melakukan berbagai tahapan di atas dapat membantu pelaku UMKM dalam meningkatkan penjualannya, serta mempertahankan usahanya di tengah pandemi covid-19.
Pelatihan Untuk Pengajuan Pembiayaan Mudharabah Perbankan Syariah Sebagai Peningkatan Kinerja UMKM Mohammad Rizal; Arini Fitria Mustapita; Arista Fauzi Kartika Sari
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 3, No 1 (2020): Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.991 KB) | DOI: 10.33474/jipemas.v3i1.2569

Abstract

Financial management is one of the main aspects for the progress of a company. Accounting is a process or way of producing financial information that can be used to make a decision for its users. Implementation methods of Community Service activities is carried out using presentation methods, tutorial systems, and mentoring. The results of the training and mentoring activities for making Islamic banking mudharabah financing proposal aimed at residents of Malang City Kasin Village who are also perpetrators or owners of MSMEs, have been evaluated based on the response and the results of the practices carried out by the participants and assistance for 3 days. This evaluation of community service activities was carried out through a questionnaire and the results of feedback on questions in the questionnaire relating to training and mentoring materials for making bank credit proposal and the enthusiasm of the participants in each question and answer session. The level of understanding of the participants in understanding the material that has been delivered is grouped on a scale of 71% -80.99%, then the community service activities are declared "quite good" and there are 3 mudharabah financing proposals available from the results of mentoring activities
Sosialisasi, Literasi dan Implementasi Produk Perbankan Syariah Mohammad Rizal; Arini Fitria Mustapita; Arista Fauzi Kartika Sari; Dewi Diah Fakhriyyah; Ahsani Taqwiem
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 4 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ka.v4i1.3514

Abstract

The banking world is currently experiencing rapid growth, new banks have emerged such as Islamic banks, so it is inevitable that a competitive and tight banking business will emerge. This service activity is expected to provide provisions for the participants, so that they can improve the Islamic economy. Understanding of Islamic banking products will provide benefits for them in terms of the Islamic economy. The systematics of the implementation of this service activity are Socialization, Literacy and Implementation with the assisted subjects who are partners of this community service activity are Karang Taruna and Dinoyo Residents in Lowokwaru District, Malang City. The activity is carried out in three stages, namely problem identification, activity implementation, and implementation evaluation. The result of the implementation of this activity was that the Participants expressed their gratitude to us for being given the opportunity to take part in the Islamic banking literacy and socialization activities so that they could open their minds who had so far felt that conventional banks and Islamic banks were the same. This shows that the literacy and socialization of Islamic banking in society is still not active enough so that activities like this should be carried out more frequently.
Co-Authors Abdul Afrillah Nur Sugeng Afifudin Afifudin Agustin Nilamsari Ahmad Alvin Ahludz Dzikrillah Ahmad Zakqi Dinal Falakh Ahsani Taqwiem Aldo Gumelang Wibiandika Alfian Shofi Alhamzah Alfitra, Muhammad Syahrevi Ali Fikri, Moch. Fanni Alivia Nur Yuana Alvionita, Eka Amalia Belladina Amalia, Zahrotul Ambarwati, Fadyah Alya Aminatus Zahro AMINATUS ZAHRO, AMINATUS Anik Malikah Arini Fitria Mustapita Arisandi, Modelan Bilallimanto Yovi Arum Alphinia Aviyanti Deah Azzaroh Azri, Nur Azzaroh, Aviyanti Deah Baiq Sonia Toin Brilliant Imani Harlistina Bulharis Bulharis Clarissa Frisma Adinda Damayanti, Lucky Ayu Danang Guntoro Dandi M Ilham Dedi Mizwar Umar Devi Kartikasari Devinda Larasati DEWI DIAH FAKHRIYYAH Diyah Anisa Diyan Ratna Widiyanti Dwi Shindi Syafriyanti Dwiyani Sudaryanti Dyah Pitaloka Eka Susi Indriani Endang Purnama Sari Erfan Efendi Erik Setiyawan Erni Eris Setiawati Erya Santi Safitri Fahira, Ainun Farhan Faris Afif Faturrohma, Sari Febriati Sari Febriyanti, Sintya Ayu Firda Fikra Tania Funi Suci Ramadan Gadis Ananda Galih Ilham Afif Habibatut Thoyibah Halim, Abd Halimatus Sholikhah Hamzah, Afdal Hariri, Hariri Hariri, Hariri Harlistina, Brilliant Imani Harun Alrasyid Hikmah Fitri Kasalo Hofifah, Nur Ibnu Zakaria Ika Aulla Ika Hidayanti Inayah Indi Rachmawati Indrawan Maulana Indriyani, Devi Fajar Inti Sari Iqbal Burhanuddin Maulidy Ira Susanti Junaidi Junaidi Junaidi Junaidi Junaidi Junaidi Kamila, Nurul Fitrotul Khoirotul Kiptiyah Khoirul Ahmad Afandi Kholifah, Adilla Kiki Dwi Anggraini Komariyah, Rizkiyatul Lailatur Rohmah Lailatus Shoimah Latifah Hanum Linda Devita Lingga Aprilia Putri Yuana Lisa Mariantini Listiya Ayuningsih Lucky Ayu Damayanti Lutfi Damayanti Luthfiyah, Mitha Faridatul M. Cholid Mawardi M. Hasan Rifa’i Mardani Fitria Ningrum Mardhani Susilawati Maryani Sabtu Maslichah, Maslichah Maulana, Muhamad Yusriel Mileinia Sukoco Putri Moch. Fanni Ali Fikri Moh. Amin Moh. Amin Moh. Mahrus Hadi Mohammad Rizal Monica Gandasari Monita Khoiriah Muawanah Muawanah Mufarohah, Risma Muhammad Faris Nugraha Muhammad Fiqi Hendrawan Muhammad Noor Ramadhani Muhammad Rizki Algadri Muhammad Syahrevi Alfitra Mutiatus Sholiha Nabilah Muidatur Rahma Nadhiro', Hanifah Ainun Nadila Putri Hastiti Nadilla Rahayu Nadliyah Wardha Miftahul Jannah Nanik Risma Nadia Na’ila Sifaur Rohmah Nila Aprianingsih Nila Khoirur Rosyidah Noor Shodiq Askandar Novita Aprilia Sari Nugraha, Muhammad Faris Nur Diana Nur Diana Nur Diana Nur Dina Sofia Nur Hofifah Nur Z N, Maulidia Nurani Damei Ati Nurfaindah Lestari Nurhayati Nurhayati Nuzumi, Aminah Prahasti, Rahma Amirah Putra, Dipo Dwitanto Amir Putri, Venni Endina R. Triwigati Ningsih Rafiandi, Qasthari Aslan Rahmawati Rahmawati Reza, Oktayuan Nanda Risqi Firda Salsabila Rizki Fitrian Putra Rochmawati, Putri Rohmah, Na’ila Sifaur Ryan Fazrin Ahmad Safitri Safitri Saida, Surya Sandila Elatul Latifah Sarah Ahmad SETIYAWAN, ERIK Shinta Lutmila Safitri Sintya Ayu Febriyanti Soeharto, Dwiky Oktovany Israa Sofiah Sofiah Solichah, Erina Umahatus Sri Wahyuningsih Sugiarto Abdullah Surya Sari Faradiba Susilawati, Mardhani Syamsiar, Syamsiar Syamsul Huda Thoyibah, Habibatut Uhaiba, Syafina Rahmaniyah Uhela Mawadati Uji Sri Dewi Binto II Ula, Lailatul Mukaromatul Ulfa Syaidatina Umi Lailtul Izza Venni Endina Putri Yuni Susanti Zhulifar Maulana Ibarahim Aziz Ziaratussausan B.P Zulfa Afifah