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TRANSFORMASI DIGITAL: USAHA KECIL DI ERA MODERN Khairul Marlin; Nofrivul Nofrivul; Syukri Iska; Himyar Parizal; Mirawati Mirawati; Chitra Indah Sari; Khairulis Shobirin; Yeni Melia
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 3 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i3.1149-1155

Abstract

Transformasi digital telah menjadi tulang punggung pertumbuhan Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia di tengah perubahan ekonomi global yang cepat. Di era 4.0, adopsi teknologi digital telah menjadi keharusan bagi UMKM untuk tetap kompetitif dan relevan di pasar yang berkembang pesat. Salah satu pilar utama keberhasilan usaha kecil di era modern adalah transformasi digital. Artikel ini membahas berbagai aspek transformasi digital yang dapat mendukung keberhasilan UKM, seperti pemanfaatan teknologi informasi, pemasaran digital, dan inovasi produk. Dengan mengadopsi strategi terkait teknologi, UKM di Indonesia dapat meningkatkan daya saing dan meningkatkan efisiensi operasional mereka.
RECONSTRUCTION OF THE FINANCIAL REPORT PREPARATION ON BUM NAGARI BERSAMA LKD LENGGOGENI IN SUNGAI TARAB DISTRICT IN 2024 BASED ON MINISTER OF VILLAGES, DEVELOPMENT OF DISADVANTAGED REGIONS, AND TRANSMIGRATION REGULATION NO. 136 OF 2022 Abdul Rauf; Sri Adella Fitri; Mega Rahmi; Nita Fitria; Khairul Marlin
Jurnal Akuntansi Syariah (JAkSya) Vol. 5 No. 2 (2025): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v5i2.16429

Abstract

The reconstruction of financial statement preparation aims to improve and enhance the quality of financial reporting in accordance with the Minister of Villages, Development of Disadvantaged Regions, and Transmigration Regulation No. 136 of 2022. Financial statements must be prepared accurately and meet the criteria of understandability, relevance, reliability, and comparability, thereby providing a positive impact on the development of BUM Nagari Bersama LKD Lenggogeni in Sungai Tarab District and supporting managerial decision-making. This study employs a qualitative case study through field research using a descriptive and participatory approach involving the management, beginning with an initial survey and focus group discussion (FGD). Primary data were obtained from semi-structured interviews with the management of BUM Nagari Bersama LKD Lenggogeni, while secondary data were collected from financial transaction documentation for one accounting period, financial statements, and other supporting documents. Data analysis was conducted using thematic analysis, and source triangulation was applied to enhance data validity and reliability. The findings indicate that financial management, which had previously been poorly organized, was successfully reconstructed in a systematic manner and in compliance with applicable regulations. The reconstructed financial statements consist of an income statement, statement of changes in equity, statement of financial position, and cash flow statement.
Transformasi Digital Lembaga Keuangan Syariah: Strategi Inklusi dan Literasi Keuangan Husni Shabri; Khairulis Shobirin; Nita Fitria; Rahmi Pamel; Khairul Marlin
MABIS Jurnal Manajemen Bisnis Syariah Vol. 6 No. 1 (2026): Jurnal Manajemen Bisnis Syariah:MABIS
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/mabis.v6i1.16984

Abstract

This study examines the role of digital transformation in improving Islamic financial inclusion and Islamic financial literacy in Indonesia, with Islamic financial inclusion acting as a mediating variable. The study addresses a research gap in previous studies that mostly examined digitalization and Islamic financial literacy separately without comprehensively analyzing the mediating mechanism of Islamic financial inclusion. A quantitative explanatory approach was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) on data collected from 150 users of Islamic digital financial services. The findings demonstrate that digital transformation significantly enhances Islamic financial inclusion and Islamic financial literacy. Islamic financial inclusion also significantly improves Islamic financial literacy and partially mediates the relationship between digital transformation and financial literacy. These findings indicate that digital services such as Islamic mobile banking, QRIS, and Islamic fintech not only broaden financial access but also strengthen public understanding of Islamic financial products and principles. This study contributes theoretically by integrating digital transformation, Islamic financial inclusion, and financial literacy into a single empirical model, while practically providing recommendations for Islamic financial institutions to strengthen digital-based financial education and inclusion strategies