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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Al-Jabar : Jurnal Pendidikan Matematika AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat JTAM (Jurnal Teori dan Aplikasi Matematika) JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmiah Edunomika (JIE) Journal of Enterprise and Development (JED) Ilomata International Journal of Management Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah Ilomata International Journal of Management International Journal of Community Service Proceedings Series on Social Sciences & Humanities Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Finance Management (JAFM) Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Pengabdian Kepada Masyarakat Kalam
Hapsari, Ira
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Peningkatan Kapasitas Pengusaha Mikro dengan Pelatihan Pengelolaan Keuangan: IBM pada Usaha Mikro Kecamatan Kembaran, Kabupaten Banyumas Handayani, Erna; Pandansari, Tiara; Hapsari, Ira
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 3 No. 3 (2024): Pemberdayaan Potensi Masyarakat Untuk Peningkatan Kemampuan Hidup Sehat
Publisher : Prisani Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70704/jpk.v3i3.293

Abstract

Micro businesses are important amidst the problems of unemployment and economic problems in society. Banyumas Regency, especially in Kembaran District, has more than 3,084 micro-enterprises which really need attention and support from the government, community institutions, especially universities. There are many challenges faced by micro entrepreneurs, both in terms of capital, marketing and management. Limited human resources and management, especially in terms of financial management, is one of the focuses that requires assistance from universities. Therefore, this community service activity is aimed at increasing awareness, understanding and knowledge of micro business financial management with the ultimate aim of improving business performance. The training is not just an introduction, but also practice in using financial management formats with simple Excel-based applications.
Juridical Basis of Murabahah Bil Wakalah Contracts at Islamic Banks Hidayah, Astika Nurul; Attamimi, Zeehan Fuad; Mukaromah, Safitri; Hapsari, Ira
Proceedings Series on Social Sciences & Humanities Vol. 14 (2023): Proceedings of International Conference on Legal Studies (ICOLAS 2023)
Publisher : UM Purwokerto Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/pssh.v14i.907

Abstract

The wakalah agreement that appears in financing schemes in Islamic banks becomes a series with the murabahah agreement. This series of contracts then appears in financing in the form of a murabahah bil wakalah contract. The specific purpose of this research is to find out and analyze the juridical basis of the murabahah bil wakalah contract in positive law and Islamic Law in Indonesia. This research is categorized as legal research with a normative juridical method. The normative juridical approach used is the statute approach. The data collection method in this research uses cross methods, namely literature study, observation and interviews, according to the types and sources of data needed. Until now, there are no rules governing murabahah bil wakalah as a unit in Islamic bank financing products, both rules in positive law and Islamic law in Fatwa DSN MUI. Therefore, the juridical basis for murabahah bil wakalah financing comes from the juridical basis for each murabahah contract and wakalah contract, whether from the Law, Regulations of the Financial Services Authority of the Republic of Indonesia, or other laws and regulations, as well as Fatwa DSN MUI.
The mediating role of knowledge sharing in the relationship between human capital, structural capital, spiritual capital, and MSMEs innovation Sugianto, Nurunnisa Ayung Prinika; Pratama, Bima Cinintya; Hariyanto, Eko; Hapsari, Ira
Journal of Enterprise and Development (JED) Vol. 6 No. 1 (2024): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v6i1.8469

Abstract

Purpose — This research aims to illuminate the influence of human capital, structural capital, and spiritual capital on innovation, mediated by knowledge sharing.Method — This research employs a quantitative methodology. It involves gathering data through a questionnaire that utilizes convenience sampling, focusing on 200 MSME operators across Banyumas, Brebes, and Cilacap. The statistical analysis utilizes Partial Least Square Structural Equation Modeling (PLS-SEM).Result — We found that human capital, structural capital, and spiritual capital directly impact innovation in MSMEs. Furthermore, we observe that knowledge sharing functions as a mediator in MSMEs innovation.Contribution — The study extends previous research, adding knowledge sharing as a mediating variable to explore its role in the nexus among human capital, structural capital, spiritual capital, and MSMEs innovation.
Strengthening 21st-Century Skills: A Community Service Initiative To Improve Computational, Critical, And Creative Thinking In Pre-Service Teachers In Malaysia: Community Service Nugroho Yanuarto, Wanda; Hapsari, Ira; Ikram Zakaria, Mohamad
International Journal Of Community Service Vol. 5 No. 3 (2025): August 2025 (Indonesia - Rusia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v5i3.888

Abstract

This community service initiative was conducted to strengthen 21st-century skills, particularly computational, critical, and creative thinking, among pre-service teachers at Universiti Teknologi Malaysia (UTM). The program was designed as a training workshop that combined interactive lectures, hands-on activities, and collaborative problem-solving tasks to expose participants to innovative approaches in teaching and learning. A total of sixty pre-service teachers participated in the program, engaging in activities that integrated computational thinking strategies with opportunities for critical reflection and creative expression. Evaluation data were collected through pre- and post-training questionnaires, reflective journals, and group discussions. The findings revealed notable improvements in participants’ ability to analyze problems systematically, apply logical reasoning, and generate innovative solutions within educational contexts. Furthermore, the participants expressed positive attitudes toward adopting these skills in their future teaching practice. This initiative demonstrates the potential of structured community service programs to support the development of essential 21st-century competencies among pre-service teachers, contributing to the broader goal of preparing future educators to meet the challenges of contemporary education.
Realizing sustainable development goal 4 (SDG 4): Examining quality processes, content, and outcomes in higher education students Yanuarto, Wanda Nugroho; Setyaningsih, Eka; Hapsari, Ira; Fukui, Masanori
Al-Jabar: Jurnal Pendidikan Matematika Vol 16 No 2 (2025): Al-Jabar: Jurnal Pendidikan Matematika
Publisher : Universitas Islam Raden Intan Lampung, INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ajpm.v16i2.28533

Abstract

Purpose: This study explores how Sustainable Development Goal 4 (SDG 4), which emphasises inclusive, equitable, and quality education, is implemented in the context of Indonesian higher education. It focuses on how the quality of teaching processes, curriculum content, and student learning outcomes interact to shape meaningful learning experiences. Method: A cross-sectional quantitative design was used, involving 638 university students from Universitas Muhammadiyah Purwokerto, Indonesia. Data were collected through a structured questionnaire and analysed using Structural Equation Modelling (SEM-AMOS) to examine both direct and indirect relationships among instructional practices, curriculum relevance, and learning achievement. Findings: The analysis showed a strong and positive connection between the quality of educational processes and student outcomes. However, weaker or even negative links were observed between process quality and content, as well as between content and outcomes, suggesting that good teaching practices alone are insufficient without a coherent and relevant curriculum design. Significance: This study deepens the understanding of SDG 4 by showing how pedagogy and curriculum alignment jointly contribute to learning equity in universities. The findings offer practical insights for educators and policymakers striving to enhance teaching quality and inclusiveness in higher education.
Peningkatan Literasi Keuangan dan Financial Life Skills: Upaya Mencegah Dampak Buruk Pinjaman Ilegal di Masyarakat Setyorini, Christina Tri; Maula, Kholida Atiyatul; Rismayani, Gista; Pandansari, Tiara; Hapsari, Ira
Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i1.14445

Abstract

Literasi keuangan sangat penting bagi individu dan bisnis untuk membuat keputusan keuangan yang tepat, mengelola uang mereka secara efektif, dan mengakses layanan keuangan. Kurangnya literasi keuangan dapat menyulitkan individu dan dunia usaha untuk memahami manfaat dan risiko produk dan layanan keuangan, yang dapat membatasi kemampuan mereka untuk mengakses dan menggunakan layanan keuangan kegiatan ini bertujuan untuk memberikan liteasi keuangan serta financial life skills terhadap masyarakat desa pasirukem di kabupaten karawang , kegiatan ini dihadiri oleh perangkat desa pasirukem dan masyarakat pasirukem, setelah melakukan pelatihan dan mnyebarkan pretest dan post tes terkait pemahaman dan pengetahuan tentang literasi keuangan dan pengelolaan keuangan maka ditemukan terdapat peningkatan literasi keuangan dan keterampilan keuangan pada peserta sebesar 88% dari total peserta, yang menunjukkan efektivitas dari kegiatan penyuluhan yang telah dilakukan.Terdapat perbedaan signifikan antara kondisi sebelum dan setelah dilakukan penyuluhan, menunjukkan bahwa kegiatan penyuluhan telah memberikan dampak yang positif pada literasi keuangan dan keterampilan keuangan peserta
Pengabdian kepada Masyarakat (PKM) Aplikasi E-Plaza “Laku Jual” Pada Paguyuban Pedagang Sunday Morning UMP di Kota Purwokerto Hapsari, Ira; Pandansari, Tiara; Romodon, Dion
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Peningkatan kualitas pemasaran yang baik menjadi salah satu komponen penting dalam melakukan penjualan, tidak terkecuali pelaku Usaha Mikro Kecil dan Menengah (UMKM) Paguyuban Pedagang Sunday Morning UMP di Kota Purwokerto. Saat ini, penjualan masih dilakukan secara tatap muka dan pencatatan keuangan dilakukan secara manual. Sebagai pelaku usaha, sebaiknya kita selalu mengikuti perkembangan jaman dan menyesuaikan dengan kebutuhan pasar akan digitalisasi pemasaran dan penjualan. Untuk mengatasi ini, tim IbM akan menyediakan aplikasi E-Plaza “LakuJual” yang memungkinkan para pedagang menjual produk secara online. Metode pelaksanaan program IbM adalah memberikan penyuluhan tentang penyusunan rencana pemasaran yang lebih profesional, pengoptimalan peluang bisnis sesuai potensi dan kearifan lokal warga desa, pelatihan penggunaan aplikasi online serta melakukan pendampingan pemasaran menggunakan aplikasi tersebut. Dengan adanya pengoptimalan pemasaran dan penjualan secara online, disamping penjualan tatap muka, diharapkan akan meningkatkan penjualan dan kesadaran masyarakat akan produk sehat serta meningkatkan keterampilan digital UMKM
Pengaruh Profitabilitas dan Dewan Pengawas Syariah terhadap Islamic Social Reporting dengan Moderasi Ukuran Perusahaan Nur Aini, Roziana; Fakhruddin, Iwan; Fitriati, Azmi; Hapsari, Ira
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 10 No 2 (2025): Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v10i2.10454

Abstract

This study aims to examine and analyze the effect of profitability, the number of Sharia Supervisory Board (SSB) members, and the frequency of SSB meetings on Islamic Social Reporting (ISR), with company size as a moderating variable in Sharia Commercial Banks in Indonesia. The research uses secondary data obtained from the annual reports of Sharia Commercial Banks during the period 2016–2022, with a total sample of 94 using a pooled unbalanced panel method or census method. Data analysis was conducted using panel data regression with the assistance of STATA version 17, and included the Chow test, Hausman test, Breusch-Pagan Multiplier test, diagnostic tests, and hypothesis testing. The results show that profitability has no significant effect on ISR disclosure. The number of Sharia Supervisory Board members has a negative effect on ISR, while the frequency of SSB meetings has a positive effect. Company size does not moderate the effect of profitability on ISR, but it does moderate the effect of the number of SSB members on ISR. These findings highlight the importance of optimizing the role of the Sharia Supervisory Board and strengthening corporate organizational structure to enhance the quality of Islamic social reporting.
Pengaruh Leverage dan Likuiditas terhadap Financial Distress dengan Sudut Pandang Profitabilitas sebagai Moderasi Rangga, Tegar Dwi; Hapsari, Ira; Santoso, Suryo Budi; Santoso, Slamet Eko Budi
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 10 No 1 (2025): Al-Muamalat: Jurnal Hukum Dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v10i1.10703

Abstract

This study aims to investigate the role of leverage and liquidity in financial distress, with profitability as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia – BEI) during the 2021–2023 period. The research sample was selected using the purposive sampling technique, with criteria requiring companies to publish complete annual financial reports within this period. Based on these criteria, 68 companies were obtained as the research sample. Data analysis was conducted using SPSS 26 with the moderated regression analysis technique. The results indicate that leverage has a negative effect on financial distress, while liquidity has a positive effect on financial distress. However, profitability does not moderate the effect of leverage and liquidity on financial distress. These findings are expected to provide valuable insights for stakeholders in the property and real estate industry in designing strategies and making appropriate decisions to mitigate the risk of financial distress in companies.
PENGARUH PENGUNGKAPAN ISLAMIC SOCIAL REPORTING, CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH Shofiyatun, Yeni; Fakhruddin, Iwan; Hariyanto, Eko; Hapsari, Ira
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12914

Abstract

The aim of this research was to analyze the influence of disclosure of Islamic Social Reporting (ISR), Corporate Social Responsibility (CSR), Independent Board of Commissioners (DKI) and Sharia Supervisory Board (DPS) on Financial Performance in Sharia Commercial Banks. This type of research is quantitative research. The population in this research is Sharia Commercial Banks in Indonesia which are registered with the Financial Services Authority (OJK) from the 2018-2022 period. The number of samples used were 66 data of 15 bank in Indonesia. The sampling technique used was purposive sampling. The data collection method is observation through data analysis techniques using E-views 12. The results of this study show that (1) Islamic Social Reporting (ISR) has no effect on financial performance, (2) Corporate Social Responsibility (CSR) has an effect positively on the financial performance, (3) the Board of Independent Commissioners (DKI) has a positive influence on the financial performance, (4) the Sharia Supervisory Board (DPS ) has no effect on the financial performance.
Co-Authors Attamimi, Zeehan Fuad Christina Tri Setyorini Dion Romodon Dirgantari, Novi Eka Setyaningsih Eko Hariyanto Eli Susanti Faiz, Deva Nailul Fitriati, Azmi Fukui, Masanori Gista Rismayani Hadi Pramono Handayani, Erna Hidayah, Astika Nurul Ikram Zakaria, Mohamad Inayati, Nur Isna Iwan Fakhruddin Joko Purwanto Laily Nurlina Maula, Kholida Atiyatul Mukaromah, Safitri Nur Aini, Roziana Pandansari, Tiara Pramurindra, Rezky Pratama, Bima Cinintya Rahmawati, Ika Yustina Ramadhani, Alfina Nur Rangga, Tegar Dwi Roshaliya, Defi Santoso, Slamet Eko Budi Shofiyatun, Yeni Sri Wahyuni Sugianto, Nurunnisa Ayung Prinika SURYO Budi Santoso Wahyu, Rizky Ananda Wanda Nugroho Yanuarto Wanda Nugroho Yanuarto, Wanda Zakaria, Mohamad Ikram