Article Per Year (5 Year)
p-Index From 2020 - 2025
3.484
P-Index
This Author published in this journals
All Journal BISNIS: Jurnal Bisnis dan Manajemen Islam EQUILIBRIUM JPM (Jurnal Pemberdayaan Masyarakat) JMM (Jurnal Masyarakat Mandiri) AKTSAR: Jurnal Akuntansi Syariah JAKED Jurnal Sistem Informasi Akuntansi Jurnal Ekonomi dan Bisnis Journal of Islamic Economics and Finance Journal of Indonesian Sharia Economics Jurnal Bisnis Manajemen dan Akuntansi J-ISACC : Journal of Islamic Accounting Competency Jurnal Ilmiah Manajemen dan Kewirausahaan Jurnal Pengabdian Masyarakat Bangsa Journal of Islamic Economics and Finance Jurnal Akuntansi Syariah (JAkSya)
rakhmawati, ita
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
Determinan Perubahan Laba : Ditinjau dari Rasio-Rasio Keuangan (Studi pada Perusahaan yang Tergabung di JII ) Cahya, Bayu Tri; Sa’adah, Lailis; Rakhmawati, Ita
EQUILIBRIUM Vol 8, No 2 (2020): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v8i2.7939

Abstract

This study examines the effect of Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), and Return on Assets (ROA) on changes in earnings. The research focuses on companies that are members of the Jakarta Islamic Index (JII) 2015-2018 and have positive profits, and periodically publish their financial reports. Data analysis using multiple linear regression method. The results showed that the current ratio had no significant effect on changes in earnings. This means that the current rate is an inability to predict company profits due to the ineffective value of existing assets or current liabilities. The debt-equity ratio has a significant effect on earnings. This means that the higher the DER is a signal that shows creditor confidence in paying debt increases, which indicates that the ability to generate profits also increases. Total assets turnover has no significant effect on changes in earnings. This means that total asset turnover is an inability to predict changes in earnings. This is because the use of assets to support sales is still not optimal. Return on assets has no significant effect on wages. This is related to the inability to return on investments to predict changes in earnings. A large number of assets should have a high contribution to the production process.
Penilaian Kinerja Keuangan dan Sosial Berdasarkan Sharia Maqasid Index (SMI) pada Perusahaan yang Terdaftar dalam JII Tahun 2016-2020 Az Zahra, Jihan Fatimah; Rakhmawati, Ita
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i1.10739

Abstract

This study aims to analyze social and financial performance using Sharia Maqasid Index (SMI) developed by Asutay and Harningtyas on companies listed on the Jakarta Islamic Index period 2016- 2020. This research is descriptive quantitative using secondary data. The object of the research is PT. Aneka Tambang, Tbk., PT. Bukit Asam, Tbk. dan PT. United Traktor, Tbk. Data analyzed by Multiple Attribute Decision Making and Simple Additive Weighting. The result showed that the social dan financial performance is low. The score of MSI showed 35,53% for PT. Aneka Tambang, Tbk. ,  33,86% for PT Bukit Asam, Tbk. and 28,15% for PT. United Tractor, Tbk. The best achievement on safeguarding human life value. Therefore, need an effort to improve financial and social performance to achieve maqasid al-sharia and provide community benefit.
Potensi dan Strategi Pengembangan Wisata Goa Pancur dalam Meningkatkan Ekonomi Warga Lokal Suparwi, Suparwi; Rakhmawati, Ita
BISNIS Vol 9, No 2 (2021): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v9i2.12151

Abstract

The main purpose of this study was to identify and identify and analyze the potential and strategies for developing Goa Pancur tourism in Jimbaran Kayen Pati Village in improving the local tourism economy. First, what is the potential of Goa Pancur tourism so that it has differentiation from other tours. Second, formulating the right strategy to increase the number of tourists and third, what is the right development strategy in increasing the local tourism economy. The data analysis method used descriptive qualitative analysis. From the results of the analysis, it was found that the tourism potential of Pancur Cave is very large but its development has not been maximized, especially the Pancur Cave itself and the existence of a swamp in front of the cave which is very different from other tours. The development strategy in increasing tourists uses a porter approach in which tourism differentiation must be maximized, tourism cost leadership to be maintained and finally segmentation efforts need to be carried out in its development. The future development strategy to improve the local economy is the stability strategy,
Mewujudkan Keunggulan Kompetitif Berbasis Gusjigang Melalui Pengembangan Sentra Bisnis Budaya Rakhmawati, Ita; Mukaromah, Widia Faridatul; Rohmah, Erina Musfiatul
JIEF : Journal of Islamic Economics and Finance Vol 1 No 2 (2021): JIEF VOL.1 NO.2 NOVEMBER 2021
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (898.435 KB) | DOI: 10.28918/jief.v1i2.4452

Abstract

The purpose of this study is to analyze how to realize a gusjigang based competitive advantage through the development of business and cultural centers as well as to analyze the supporting and inhibiting factors. This research data is primary data type with data collection is done through interviews. The results of this study indicate that efforts to develop business and cultural centers through the Jenang Gusjigang Museum have proven to be able to create competitive advantages for companies in the midst of similar business competition. The advantages of the jenang museum as a business and cultural center are not only on the economic side (marketable) but also able to present the social, educational and cultural side. The company's efforts in realizing competitive advantage are carried out through three aspects, which include creating quality products, superior human resources, and developing marketing networks through excellent service.
Flypaper Effect Pada Pendapatan Asli Desa, Dana Desa, dan Alokasi Dana Desa Terhadap Belanja Desa di Kabupaten Kudus Ulya, Fatikhatuddirosatin Nuril; Rakhmawati, Ita
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 1 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i1.26603

Abstract

Village expenditures are all from the village's general cash account which reduces the excess budget balance in the period of the relevant fiscal year for which the village government will not receive repayment. This research aims to empirically prove the influence of PADes, village funds, and village fund allocation on village spending and to prove whether the phenomenon exists or not. flypaper effect from transfer funds. This research is descriptive research with a quantitative approach. The research sample consisted of 121 villages obtained through the purposive sampling technique during the 2019–2022 period. The research data is secondary data obtained from the realization report of the Kudus Regency village income and expenditure budget. The variables in this research consist of independent variables including PADes, DD, and ADD, while the dependent variable is village expenditure. This research uses panel data regression analysis tools with the selected random effect model, which was processed with the help of Eviews 12. The research results show that village original income, village funds, and village fund allocation have a significant positive effect on village expenditure. As many as 46% of villages were proven to experience the phenomenon of the flypaper effect because the original income obtained was smaller than village funds and village fund allocations. This shows the high dependence of the village on external funding.
Penerapan Analisis Biaya, Volume, dan Laba Sebagai Dasar Perencanaan Penjualan untuk mencapai Sasaran Laba Rahmadina, Fata; Durrotut Taqiyah, Uyun; Mutiara Bintang, Yasmin; Rakhmawati, Ita
Journal of Islamic Accounting Competency Vol. 4 No. 1 (2024): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v4i1.1884

Abstract

Perencanaan yang baik dalam penjualan pasti sangat dibutuhkan agar dapat mencapai keuntungan yang maksimal. Salah satu cara untuk menentukan perencanaan ini adalah dengan analisis biaya, volume dan laba. Dalam penelitian ini bertujuan untuk memperkirakan penjualan perusahaan dengan menggunakan analisis biaya, volume dan laba untuk mencapai target laba yang diinginkan. Penelitian ini berlokasi di UMKM Wildan Jaya, Kalinyamatan, Jepara. Jenis penelitian ini adalah penelitian kuantitatif dengan pendekatan deskriptif kuantitatif. Penelitian ini menggunakan data primer dengan teknik pengumpulan data secara obseravi lokasi, wawancara pemilik dan dokumentasi. Pada analisis data menggunakan analisis biaya volume dan laba, analisis margin kontribusi, dan analisis Break Event Point. Berdasarkan perhitungan yang telah dilakukan menunjukkan bahwa margin kontribusi keseluruhan sebesar Rp2.415.468.000,- dengan rasio margin kontribusi sebesar 0,38%. Titik impas dalam rupiah adalah Rp31.070.788,-, sedangkan titik impas dalam unit adalah 163 unit. Pada tahun 2023 perusahaan menargetkan laba pendapatan sebesar Rp2.643.814.800,- atau peningkatan sebesar 10% dari penjualan tahun sebelumnya.
Analisis Target Costing dalam Optimalisasi Laba Usaha Mikro Kecil Menengah Rakhmawati, Ita; Mui'jz, Muhammad Abdul
JIOSE: Journal of Indonesian Sharia Economics Vol 2 No 1 (2023): Maret 2023
Publisher : Fakultas Syariah dan Ekonomi Islam Institut Pesantren Mathali'ul Falah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35878/jiose.v2i1.706

Abstract

Profit is one indicator to maintain the sustainability of the company. In order to achieve optimal profit, the company must charge the product appropriately. The purpose of this research is to apply the target costing method in order to make production costs efficient at the Iqbal Collection. This research is a qualitative research with a case study design. Data sources include primary data and secondary data. Primary data obtained through interviews and observation. Secondary data obtained through documentation. The results showed that the production costs incurred by the company before implementing target costing were Rp. 52,905,000.00. Whereas after the implementation of target costing, the costs incurred by the company amounted to Rp. 49,905,000.00. This indicates a cost efficiency of 5.67% in the application of target costing. Viewed from the aspect of profit acquisition, the profit obtained before the implementation of target costing was Rp. 2,595,000.00. Meanwhile, after the implementation of target costing, the profit obtained was Rp. 5,595,000.00. Conditions indicate that target costing is proven capable of optimizing profits at a level of 10.08%.
Manajemen Keuangan Rumah Tangga Menuju Sakinah Finance Rakhmawati, Ita; Amirudin, Syakhrul; Prahesti, Dea; Zulfa, Siti Alfiana
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 6 (2024): Agustus
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i6.1195

Abstract

Keuangan merupakan salah satu aspek penting dalam rumah tangga. Pengelolaan keuangan yang terarah akan memudahkan dalam mencapai tujuan dari keluarga. Namun berdasarkan hasil assessment awal menunjukkan bahwa mitra mengalami kesulitan dalam pengelolaan keuangan yang dilihat dari tidak terpenuhinya sebagian besar kebutuhan meskipu pendapatan keluarga yang diperolehnya mengalami peningkatan. Tujuan kegiatan pengabdian ini adalah memberikan edukasi terkait dengan pentingnya manajemen keuangan rumah tangga guna mencapai sakinah finance. Pengabdian ini menggunakan pendekatan PAR (Parsipatory Action Research) melalui empat siklus meliputi observasi, refleksi, rencana aksi dan tindakan. Pelaksanaan pengabdian dilakukan dalam tiga tahapan yaitu edukasi terkait dengan aktivitas manajemen keuangan dan sakinah finance; simulasi pengelolaan keuangan secara praktis mulai dari melakukan identifikasi sumber pendapatan, identifikasi keinginan dan kebutuhan, penyusunan skala prioritas, penganggaran, serta perencanaan investasi; dan reviu atas pelaksanaan kegiatan sekaligus evaluasi atas upaya proses perubahan dari mitra dampingan. Hasil dari kegiatan pengabdian ini adalah meningkatkan pengetahuan dan pengalaman praktis pengelolaan keuangan, terbangunnya kesadaran melakukan manajemen keuangan yang baik guna mencapai sakinah finance, terbangunnya kesadaran terkait ukuran keuangan tidak hanya dilihat dari segi kuantitas tetapi juga kualitas. Capaian dari kegiatan ini mitra dapat menyusun daftar pendapatan, identifikasi kebutuhan berdasar skala prioritas, menyusun anggaran serta planning investasi
Pelatihan Penyusunan Laporan Keuangan Pesantren Berdasar Pedoman Akuntansi Pesantren Rakhmawati, Ita; Nuha, Ulin; Suparwi; Purwati
Jurnal Pemberdayaan Masyarakat Vol 9 No 2 (2024): November
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v9i2.10166

Abstract

This service activity focuses on training in preparing financial reports for pesantren in Kudus using the Pesantren  Accounting Guidelines. The absence of financial management (accounting) expertise among administrative staff in pesantren and the shortage of financial administration personnel are issues faced by aided partners. On the other hand, pesantren are still unfamiliar with the requirements and expectations of compiling financial reports due to the government's lack of socialization over the pesantren accounting guidelines. The approach used in this service is community development practice, a community service methodology founded on community and maximizing available resources to establish long-term continuity, is the strategy employed in this service. Accompanied partners include thirteen pesantren and Rabithah Maahid Islamiyah Kudus Regency.  The result of this service is the awakening of awareness of the importance of preparing financial reports for pesantren entities; increasing the competency of Islamic boarding school financial administration staff in the field of accounting, increasing the ability of pesantren in preparing financial reports including net asset change statement, cash flow statement and also financial position statement.
Implementasi Akuntansi Agrikultur, Biologis Pada Sektor Pertanian Di Kabupaten Kudus Berbasis Maqashid Syariah Albar, Akhmad Yusa’; Rakhmawati, Ita
Jurnal Sistem Informasi Akuntansi (JASIKA) Vol. 4 No. 2 (2024): Oktober 2024
Publisher : LPPM UBSI Kampus Kota Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jasika.v4i2.5220

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengelolaan pengakuan, pengukuran, dan pengungkapan aset biologis dalam kaitannya dengan konsep maqashid al-syariah dan PSAK 69 terhadap kualitas informasi laporan keuangan pada sektor pertanian di Kabupaten Kudus. Penelitian kualitatif dengan menggunakan pendekatan paradigma interpretatif adalah metodologi yang digunakan. Temuan penelitian menunjukkan bahwa pertanian di Kabupaten Kudus telah memenuhi kriteria yang relevan, khususnya PSAK 69: Agrikultur, sehubungan dengan identifikasi, penilaian, dan pengungkapan aset biologis. Informasi laporan keuangan menjadi lebih relevan dan dapat diandalkan ketika aset biologis diperlakukan sesuai dengan PSAK yang sesuai, yang memfasilitasi pemahaman pengguna atas laporan keuangan. Membuat penilaian yang tepat dapat didasarkan pada hal tersebut, khususnya dalam domain manajemen. Mengenai gagasan maqashid al-syariah, para ahli belum dapat sepenuhnya menjelaskan bagaimana gagasan ini digunakan di tempat kerja. Namun, divisi akuntansi dan pelaporan Badan Pusat Statistik Kabupaten Kudus telah menerapkan konsep maqashid al-syariah dalam mengelola aset biologis dan membuat laporan keuangan sehingga laporan keuangan menjadi relevan dan berkualitas.
Co-Authors Abdillah, Fais Nur Aini, Intan Nur Albar, Akhmad Yusa’ Albar, Akhmad Yusa’ Amaliani, Shofi Nur Amirudin, Syakhrul Anjelina, Novita Az Zahra, Jihan Fatimah Bayu Tri Cahya Dewi, Heny Wydia Kusuma Durrotut Taqiyah, Uyun Erina Mustifatul R Khoirul Hidayat Lailis Sa’adah Mardliyah, Dewi Mui'jz, Muhammad Abdul Mukaromah, Widia Faridatul Mutiara Bintang, Yasmin Nikmah, Firda Musfirotun Nor’Aini, Desi Fira Prahesti, Dea Purwati Rahmadina, Fata Rohmah, Erina Musfiatul Suparwi Suparwi Suparwi Tari, Selviana Ulin Nuha, Ulin Ulya, Fatikhatuddirosatin Nuril Wicaksono, Muhammad Aji Widia Faridatul Mukarromah Widiyani, Zenny Zahro, Rizka Latifatuz Zulfa, Siti Alfiana