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All Journal JRA: Jurnal Riset Akuntansi JIKA: Jurnal Ilmu Keuangan dan Perbankan Indonesian Community Service and Empowerment Journal (IComSE) International Journal of Research and Applied Technology (INJURATECH) Bulletin of Islamic Economics
Komala, Adeh Ratna
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Arts Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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OPTIMALISASI SISTEM INFORMASI KEUANGAN DAERAH PADA ORGANISASI PERANGKAT DAERAH KOTA BANDUNG Komala, Adeh Ratna; Hendarin, Deri
Jurnal Riset Akuntansi Vol 13 No 1 (2021): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v13i1.4330

Abstract

Abstract This study aims to examine the effect of the implementation of regional financial accounting information systems on the quality of regional financial reports that are in the Regional Apparatus Organization in Bandung. The phenomenon of this research is financial statements with unqualified and incomplete opinions. The research method is descriptive method of verification where the unit of analysis is the Bandung City Regional Apparatus Organization as many as 27 Regional Apparatus Organizations with 46 respondents. Testing data using validity and reliability tests using SPSS V 24 for testing data analysis and using SmartPLS V3 for hypothesis testing. The results showed that the local government financial accounting information system had an effect on the quality of local government financial reports. Keywords: regional financial accounting information system, quality of local government financial reports
Analysis of Simple Accounting Systems using Information Technology in Fashion Komala, Adeh Ratna; Zhahira, M
International Journal of Research and Applied Technology (INJURATECH) Vol 3 No 2 (2023): International Journal of Research and Applied Technology (INJURATECH)
Publisher : Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/injuratech.v3i2.11054

Abstract

This research aims to provide an example or illustration of how to apply a simple accounting system, namely Microsoft Excel in a fashion business that has just been started and has not used an application or system to do the recording. This research used a literature study method. The results of this study are expected for business beginners, especially fashion businesses, to understand how recording and bookkeeping in accounting are created using a simple accounting application. By displaying steps on how to make general journals, ledgers, adjustment entries, profit, and loss in Microsoft Excel. Therefore, it can be concluded that how important it is to make recording and bookkeeping using a simple application system method so that it can be easily applied by fashion business people who have just entered the business field.
APLIKASI (BUKU KAS) LAPORAN KEUANGAN BANTU PELAKU UMKM DESA CIBOGOHILIR Komala, Adeh Ratna; Andayani, Endro; Rahajeng, Teges Mutiara Pratma
Indonesian Community Service and Empowerment Journal (IComSE) Vol. 4 No. 2 (2023): Indonesian Community Service and Empowerment Journal (IComSE)
Publisher : Divisi Pengabdian dan Pemberdayaan Masyarakat (DP2M) UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/icomse.v4i2.9637

Abstract

Kegiatan pengabdian ini dilakukan karena adanya kebutuhan dari pelaku UMKM desa Cibogohilir dalam mengelola usahanya. Permasalahan yang dihadapi pelaku UMKM belum melakukan pencatatan keuangan dari usahanya sehingga diperlukan adanya pendampingan berupa pelatihan membuat pencatatan keuangan hingga menyajian laporan keuangan sederhana. Tujuan dari kegiatan pengabdian ini untuk membantu pelaku UMKM dalam menyajikan laporan keuangan sederhana dengan menggunakan aplikasi buku kas dan membuat laporan keuangan sederhana secara manual. Metode pelaksanaan kegiatan pengabdian dilakukan dengan cara melakukan survey ke desa Cibogohilir, berkoordinasi dengan kepala desa, mendata kebutuhan warga atau pelaku UMKM untuk pengembangan usahanya, menganalisa permasalahan yang dihadapi pelaku UMKM berdasarkan bidang ilmu para pelaksana pengabdian, sharing ilmu untuk meminimalisir permasalahan, melakukan pelatihan pencatatan dan pembuatan laporan keuangan. Hasil kegiatan menunjukkan peningkatan pemahaman pelaku UMKM dalam hal pencatatan keuangan yang terpantau saat simulasi dilakukan setelah pelatihan selesai. Pengukuran pemahaman peserta diantaranya menulis nama akun dicatatannya mengikuti aturan Standar Akuntansi Keuangan (PSAK) EMKM sesuai materi yang diberikan dan adanya kesadaran para pelaku UMKM untuk mencatat semua transaski yang terjadi dimana sebelum mengikuti pelatihan hanya memperkirakan saja karena transaksi tidak dicatat, setelah pelatihan menjadi sadar bahwa semua kejadian transaksi harus dicatat baik pemasukan dan pengeluaran dari usaha yang dilakukannya sehingga kondisi keuangan dapat dimonitor dengan baik. Pendampingan dalam bentuk pelatihan pencatatan dan pembuatan laporan keuangan UMKM telah membantu pelaku UMKM untuk merapikan pencatatan keuangannya sehingga kelangsungan usahanya terjaga.
SUKUK, PERKEMBANGAN DAN IMPLEMENTASINYA DI INDONESIA DAN DAMPAKNYA TERHADAP PEREKONOMIAN Komala, Adeh Ratna; Agnes Nabila, Sheyra; Fauziyah, Nisa; Andini, Nadia; Fahrezi, Abin; Ayu Pramesharry, Paradya
Jurnal Riset Akuntansi Vol. 17 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v17i1.7730

Abstract

This research discusses the development of sukuk in Indonesia and its impact on the national economy. Retail Sukuk and Savings Sukuk are safe and affordable funding alternatives, with advantages such as safe investment, helping to build the country, halal, profitable, and affordable. The research method used is a qualitative descriptive study with a case study approach. Data was collected through a literature review that included official reports, scientific journals, and government documents related to Islamic finance and sukuk. Analyses were conducted to identify the development trend of sukuk, as well as the implementation of sukuk in investment practices and its impact on economic stability, the growth of the Islamic finance industry, and the management of the state budget deficit. The results showed that sukuk has a significant role in promoting economic growth, financial stability, and financial inclusion. In addition, sukuk issuance by the government and private sector continues to increase, supported by proactive government policies and high investor demand. The implementation of sukuk not only impacts the financial sector but also contributes positively to the overall development of the national economy. Keywords: Sukuk Development, Sukuk Implementation, Indonesian Economy.
Optimizing Financial Literacy to Increase Interest in Saving at Bank Syariah Indonesia Komala, Adeh Ratna; Maryati, Mari; Balqis, Tania Indah; Benasifa, Citra Chintya
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 2: Juni 2025
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v14i2.16167

Abstract

The low financial literacy of Indonesian society has an impact on the number of people who are trapped in fraudulent investments such as illegal pinjol.  The purpose of this study was to determine the effect of financial literacy on interest in saving at BSI.  The research method uses descriptive and verification using SEM PLS.  The results showed that the financial literacy of BSI customers was in the good category, and the interest in saving was high.  Financial literacy is proven to have a positive and significant effect on saving interest. Based on the results of the study, BSI is advised to increase practice-based financial education, such as workshops on the selection of Islamic savings products.  Keywords: Financial literacy; saving interest; descriptive; verification; BSI
Musyarakah Financing Contribution to The Profitability Of Bank Syariah Indonesia (BSI) Komala, Adeh Ratna; Maryati, Mari; Hinggis, Fatya Febrianti; Fitri, Diana
Bulletin of Islamic Economics Vol. 2 No. 1 (2023)
Publisher : Department of Islamic Economics, Faculty of Islamic Economics and Business, Universitas Islam Negeri Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/bie.2023.021-01

Abstract

Financing products offered by Islamic banks are diverse, but the most popular one is the murabahah contract. However, the desired contract from Islamic banks is the musyarakah financing because it is the mainstay of the Islamic banking industry. The purpose of this research is to examine the contribution of musyarakah financing to the profitability of Bank Syariah Indonesia (BSI). This study used a descriptive and verification method where the processed data were secondary financial reports with musyarakah financing and profitability variables, and Return on Assets (RoA) was used as the indicator. Financial data was taken from financial reports for three years, namely 2019, 2020, and 2021. The data were then processed using SPSS version 23.0 with a simple linear regression analysis method. The results of the study show that the musyarakah financing variable has an effect on the profitability of BSI. In conclusion, musyarakah financing is an ideal product for Islamic banks because it provides the same opportunity for partners to contribute in the form of capital or expertise.
Co-Authors Agnes Nabila, Sheyra Andayani, Endro Andini, Nadia Ayu Pramesharry, Paradya Balqis, Tania Indah Benasifa, Citra Chintya Fahrezi, Abin Fauziyah, Nisa FITRI, DIANA Hendarin, Deri Hinggis, Fatya Febrianti Maryati, Mari Rahajeng, Teges Mutiara Pratma Zhahira, M