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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Abdi Citra ABDIMAS Iqtishadia
Kamaliyah, Fithrah
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Religion Economics, Econometrics & Finance Education Other

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Pelaksanaan Implementasi Akuntansi, Pajak, dan Kewirausahaan pada Pondok Pesantren Al-Tsaniyyah, Tangerang Selatan, Banten Kamaliyah, Fithrah; Sapta Setia Darma; Agustini, Sri
ABDIMAS Iqtishadia Vol. 2 No. 1 (2024): ABDIMAS Iqtishadia
Publisher : Prodi Ekonomi Syariah Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/iqtis.v2i1.39004

Abstract

Tuntutan dunia kerja saat ini menjadikan sebuah tantangan bagi dunia pendidikan terutama di pondok pesantren yang secara garis besar mengutamakan pendidikan agama. Untuk mencetak generasi yang faham agama tentunya juga harus dibekali pengetahuan umum yang dibutuhkan oleh lapangan kerja agar lulusan pondok pesantren dapat berkarir dan memperoleh penghasilan. Beberapa pengetahuan seperti ilmu Akuntansi, Pajak dan kewirausahaan merupakan ilmu yang sangat dibutuhkan oleh seluruh bidang pekerjaan oleh karena itu sangat bermanfaat bagi santri yang akan memasuki dunia kerja. Selain itu perlu juga dikembangkan kemampuan dalam merintis usaha agar dapat mandiri dalam berkehidupan setelah lulus dari jenjang pendidikan. Dalam pokok permasalahan tersebut Universitas Pamulang khususnya Prodi Akuntansi mengadakan Pengabdian Kepada Masyarakat khususnya di Pondok Pesantren Al-Tsaniyyah dengan tujuan mengembangkan ilmu pengetahuan seperti akuntansi, pajak dan kewirausahaan sehingga santri akan dapat bersaing di dunia kerja dan juga mampu membuka usaha agar dapat mandiri secara ekonomi. Metode yang digunakan dalam PKM ini adalah berbasis pengajaran dan praktik kewirausahaan membuat produk kue yang dapat dijual kemudian hari untuk mendapatkan penghasilan tambahan bagi santri Pondok Pesantren Al- Tsaniyyah. Hasil dari PKM ini, santri sangat termotivasi untuk belajar mendalami ilmu akuntansi, pajak, dan juga termotivasi untuk membuka usaha secara mandiri agar dapat penghasilan tambahan yang dapat dijadikan sebagai uang saku atau tabungan untuk melanjutkan pendidikan ke jenjang yang lebih tinggi.
Pengaruh Profitabilitas, Nilai Sukuk dan Rating Sukuk terhadap Return Saham Syariah Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Kamaliyah, Fithrah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1138

Abstract

This research is motivated by the growing relevance of Islamic financial instruments, such as sukuk, in Indonesia’s capital market. As demand for Sharia-compliant investments increases, understanding the factors influencing Sharia stock performance becomes essential. This study examines the impact of profitability, sukuk value, and sukuk rating on Sharia stock returns among companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. A quantitative approach is used, with financial data collected from annual reports of selected companies through purposive sampling based on Sharia compliance and sukuk issuance criteria. Data analysis is conducted using multiple linear regression, supported by classical assumption and hypothesis tests. The results reveal that profitability and sukuk value have a significant positive effect on Sharia stock returns, while sukuk rating does not show a significant impact. However, collectively, all three independent variables significantly influence Sharia stock returns. These findings imply that investors in Sharia-compliant markets should prioritize a company’s fundamental performance and the scale of sukuk issuance rather than relying solely on sukuk ratings when making investment decisions. Companies aiming to enhance their Sharia stock value should focus on improving profitability and optimizing sukuk structuring to attract ethical investors and strengthen market performance.
PELATIHAN AKUNTANSI, PAJAK DAN PENGENALAN INVESTASI UNTUK PARA SANTRI RUMAH TAHFIDZ YAYASAN BADAN WAKAF YBW-MASJID DZARRATUL MUTHMAINNAH Fitriyah; Kamaliyah, Fithrah; Agustini, Sri
Jurnal Abdi Citra Vol. 2 No. 2 (2025): Jurnal Abdi Citra Volume 2 Nomor 2 Agustus Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v2i2.294

Abstract

Research and Community Service (PKM) is one of the manifestations of the Tri Dharma of Higher Education. The purpose of the PKM activity is to foster lecturers in improving their abilities, skills, and independence as well as the existence of Pamulang University as an agent of change in order to provide significant benefits to the community. This time the Unpam Accounting Study Program held PKM to the Rumah Tahfidz Yayasan Badan Wakaf YBW-Masjid Dzarratul Muthmainnah in Kedemangan, Setu, South Tangerang. The purpose of the PKM activity is to provide training on accounting, taxes and investment introduction to improve financial knowledge and skills in managing finances and this knowledge is very important in everyday life as provisions for their future. The implementation of PKM in the form of presentations of materials, discussions and training at the end of the session to find out how far the material can be absorbed, a question and answer session was held with the students and door prizes were given.
Co-Authors FITRIYAH Sapta Setia Darma Sri Agustini