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Pengaruh Financial Literacy dan Kecerdasan Spiritual terhadap Pengelolaan Keuangan Generasi Z: Studi Kasus pada Mahasiswa dan Pekerja Muda Generasi Z di Kudus Apriyani, Kharisma Maulida; Maulana, Bonnix Hedy; Risnawati, Heni
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6932

Abstract

Perkembangan teknologi keuangan yang semakin pesat memberikan kemudahan bagi Generasi Z dalam mengakses berbagai layanan finansial, seperti dompet digital, mobile banking, hingga investasi daring. Namun, kemudahan tersebut belum sepenuhnya diimbangi dengan kemampuan mengelola keuangan secara terencana, disiplin, dan bertanggung jawab. Masih banyak generasi muda yang mengalami kesulitan dalam mengendalikan pengeluaran, membedakan kebutuhan dan keinginan, menabung secara konsisten, serta menyusun perencanaan keuangan jangka panjang. Kondisi ini menunjukkan bahwa pengelolaan keuangan pribadi tidak hanya dipengaruhi oleh ketersediaan akses finansial, tetapi juga oleh tingkat pemahaman, nilai, serta kematangan sikap individu dalam mengambil keputusan keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan kecerdasan spiritual terhadap pengelolaan keuangan pribadi pada mahasiswa dan pekerja muda Generasi Z di Kabupaten Kudus. Penelitian menggunakan pendekatan kuantitatif dengan desain eksplanatori. Data diperoleh melalui penyebaran kuesioner kepada 310 responden yang dipilih berdasarkan kriteria tertentu. Analisis data dilakukan menggunakan regresi linear berganda untuk menguji pengaruh masing-masing variabel secara parsial maupun simultan. Hasil penelitian menunjukkan bahwa literasi keuangan dan kecerdasan spiritual berpengaruh positif dan signifikan terhadap pengelolaan keuangan pribadi. Kecerdasan spiritual terbukti memiliki pengaruh yang lebih dominan dibandingkan literasi keuangan. Nilai koefisien determinasi sebesar 35% menunjukkan bahwa kedua variabel mampu menjelaskan sebagian variasi perilaku pengelolaan keuangan, sedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian. Temuan ini menegaskan pentingnya keseimbangan antara pemahaman finansial, pembentukan nilai, serta pengendalian diri dalam mewujudkan pengelolaan keuangan yang lebih bijak, sehat, dan berkelanjutan.
ANALISIS DAMPAK LISTRIK STATIS TERHADAP KERUGIAN PRODUKSI DAN BIAYA OPERASIONAL DI INDUSTRI Ratri Rahmawati; Heni Risnawati; Tuti Nadhifah; Sigit Arrohman; Helmi Nur Fajri
Journal of Industrial Engineering & Technology Innovation Vol. 4 No. 1 (2026): Journal of Industrial Engineering & Technology Innovation (JIETI)
Publisher : LENVARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61105/jieti.v4i1.439

Abstract

One of the main issues with high-speed plastic cutting machines is the generation of static electricity due to friction between the plastic film and machine components during the production process. This study aims to analyze the impact of static electricity on production losses and operational costs in Cut-to-Length Rotary plastic cutting machines at PT Elsida Karya. The study focuses on the influence of static electricity on machine performance, production stability, and industrial operational efficiency. Previous studies have generally addressed product quality and machine maintenance, while research examining the relationship between static electricity and production losses and operational costs remains limited. The study employs a quantitative descriptive approach with a case study design. Data was collected through direct observation, interviews, production documentation, and analysis of operational data. The results indicate that static electricity causes plastic to adhere to the cutting blades, resulting in machine downtime of 15–40 minutes per shift and reducing production output from 3,000 pieces/hour to approximately 2,600–2,700 pieces/hour. Productivity decreased by approximately 10–13%, with estimated production losses reaching Rp9,000,000–Rp12,000,000 per month. The implementation of an anti-static system—including ionizers, optimized grounding, and anti-static brushes—is expected to improve production efficiency by 8–12%. Thus, a static electricity mitigation system is a critical solution for enhancing production stability and reducing operational losses in the plastics industry.
Tingkat Pemahaman dan Dukungan Manajemen Terhadap Penerapan Green Accounting Berbasis Syariah dengan Kepedulian Lingkungan Sebagai Variabel Mediasi Agustina Eka Harjanti; Heni Risnawati; Dian Rosita; Tuti’ Nadhifah; Ataki Zuama Nailufar; Ninik Ferawati
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3939

Abstract

This journal examines the influence of the level of understanding, environmental concern, and management support on the implementation of Sharia-based green accounting in tofu MSMEs in Kudus Regency. The study uses a mixed method, combining qualitative and quantitative approaches, where the qualitative approach is used to understand the phenomena in depth, while the quantitative approach is used to empirically test the relationships between variables. The environmental concern variable is used as a mediator to analyze the indirect effect of the level of management understanding and support on the implementation of Sharia-based green accounting. The study sample consisted of 100 respondents spread throughout Kudus Regency. The results indicate that the level of management understanding and support significantly influence environmental concern. In addition, the level of understanding and concern for the environment has also been proven to affect the implementation of Sharia-based green accounting. However, management support does not have a direct impact on the implementations of Sharia-based green accounting. Environmental concern has been proven to act as a mediating variable that strengthens the influence of the level of management understanding and support for the implementation of Sharia-based green accounting. Overall, these findings confirm that improving understanding and concern for the environment is a key factors in encouraging the implementation of environmentally-based accounting practices that comply with Sharia principles in tofu MSMEs.
Pengaruh Penerapan Siskeudes, Pelatihan dan Kualitas SDM Terhadap Kualitas Laporan Keuangan Desa Hilma Lia Natasya; Agustina Eka Harjanti; Heni Risnawati
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 5 No. 1 (2026): Jurnal Manajemen, Akuntansi, Ekonomi (Mei)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v5i1.2403

Abstract

Penelitian ini bertujuan menganalisis pengaruh penerapan Sistem Keuangan Desa, pelatihan aparatur desa, dan kualitas sumber daya manusia terhadap kualitas laporan keuangan desa di Kecamatan Kota Kudus, Kabupaten Kudus. Penelitian menggunakan pendekatan kuantitatif dengan desain kausal. Populasi penelitian mencakup enam belas desa, dengan responden kepala desa, sekretaris desa, dan kaur keuangan, sehingga diperoleh 48 responden. Data dikumpulkan melalui kuesioner berskala Likert dan dianalisis menggunakan regresi linear berganda dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa penerapan Sistem Keuangan Desa tidak berpengaruh signifikan terhadap kualitas laporan keuangan desa, dengan nilai signifikansi 0,058. Pelatihan aparatur desa berpengaruh positif dan signifikan dengan nilai signifikansi 0,018. Kualitas sumber daya manusia juga berpengaruh positif dan signifikan dengan nilai signifikansi 0,007. Secara simultan, ketiga variabel berpengaruh signifikan terhadap kualitas laporan keuangan desa, ditunjukkan oleh nilai signifikansi 0,000 dan Adjusted R Square sebesar 0,625. Temuan ini menunjukkan bahwa kualitas laporan keuangan desa tidak hanya ditentukan oleh keberadaan aplikasi, tetapi juga oleh kompetensi aparatur dan pelatihan yang berkelanjutan. Penelitian ini menegaskan pentingnya peningkatan kapasitas aparatur desa untuk mewujudkan pelaporan keuangan yang akuntabel, transparan, relevan, dan dapat dipertanggungjawabkan. Hasil ini juga memberi dasar praktis bagi perbaikan tata kelola keuangan desa melalui pembinaan teknis, pengawasan rutin, dan dukungan infrastruktur digital.
Transformation of Agrarian Law in the Digital Era: Implementation of Blockchain in Land Certification for Transparency and Prevention Dispute Agrarianism in Indonesia Sunardi Sunardi; Tuti Nadhifah; Heni Risnawati
Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA Vol. 4 No. 1 (2026): Maret: Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/birokrasi.v4i1.2497

Abstract

Study This analyze adaptation system law Indonesian agrarian​ digital transformation, in particular implementation blockchain technology in certification land. Using approach juridical normative, research combining the statute approach with reviewing the UUPA, Regulation of the Minister of ATR/BPN Number 1 of 2021, and the ITE Law, as well as the conceptual approach that examines theory law agrarian, digital transformation, and principles Maqashid Syariah. Secondary data in the form of material primary, secondary, and tertiary law analyzed in a way descriptive qualitative For interpret the relationship between legal norms, theory and digital technology in land. Research results show that harmonization regulations agrarian and digital, blockchain implementation, and integration sharia principles can increase transparency, accountability, and certainty law. Digital transformation accelerates administration, minimizing overlapping overlap ownership, and strengthening governance fair and sustainable land. Research​ This confirm the need strengthening regulation, digital infrastructure, and literacy apparatus For support legal reform agrarian in the digital era.  
Pengaruh Literasi Keuangan, Pengendalian Diri, dan Konformitas Hedonis Terhadap Perilaku Konsumtif Mahasiswa Akuntansi: Studi Kasus Perguruan Tinggi di Kudus Wedia Ayu Felina; Bonnix Hedy Maulana; Heni Risnawati
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, pengendalian diri, dan konformitas hedonis terhadap perilaku konsumtif mahasiswa akuntansi di berbagai perguruan tinggi di Kabupaten Kudus. Fokus penelitian diarahkan pada bagaimana kemampuan memahami keuangan, mengendalikan pengendalian dorongan pribadi, serta tekanan sosial berbasis gaya hidup memengaruhi pola konsumsi mahasiswa. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui kuesioner tertutup berskala Likert yang disebarkan kepada 319 mahasiswa akuntansi aktif aktif semester 3-7 di Universitas Muhammadiyah Kudus, Universitas Muria Kudus, dan UIN Sunan Kudus yang telah menempuh mata kuliah pengantar akuntansi. Teknik pengambilan sampel menggunakan purposive sampling. Analisis data dilakukan melalui uji validitas dan reliabilitas, uji asumsi klasik, serta regresi linier berganda dengan bantuan perangkat lunak statistik. Hasil menunjukkan literasi keuangan berpengaruh positif signifikan (H1=0,250, Sig.=0,000 <0,05), pengendalian diri tidak signifikan (H2=0,021, Sig.=0,680 >0,05), dan konformitas hedonis berpengaruh positif signifikan terkuat (H3=0,697, Sig.=0,000 <0,05), secara simultan ketiganya signifikan (F=621,198, Sig.=0,000) dengan R²=85,5%. Kesimpulan penelitian menegaskan perlunya edukasi literasi keuangan dan penguatan pengendalian diri dalam mengkontrol keinginan untuk mitigasi pengaruh konformitas hedonis, sebagai kontribusi bagi perguruan tinggi Kudus dalam membentuk perilaku finansial mahasiswa yang bertanggung jawab.
ANALISIS PENERAPAN SAK EMKM PADA USAHA MIKRO KECIL DAN MENENGAH (STUDI KASUS JENANG MATAHARI DI DESA TEMULUS KECAMATAN MEJOBO KABUPATEN KUDUS) Nofa Aghniya; Supardi Supardi; Heni Risnawati
Jurnal Ekonomi Syariah dan Akuntansi Vol 7, No 1 (2026): JURNAL EKONOMI SYARIAH DAN AKUNTANSI
Publisher : Universitas Muhammadiyah Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26751/jeisa.v7i1.3126

Abstract

UMKM memiliki peran penting dalam mendukung perekonomian nasional, termasuk di Kabupaten Kudus yang dikenal dengan produk unggulan jenangnya. Namun, sebagian besar UMKM, termasuk UMKM Jenang Matahari di Desa Temulus, masih menghadapi kendala dalam pencatatan dan penyusunan laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Penelitian ini bertujuan untuk menganalisis sejauh mana penerapan SAK EMKM pada UMKM Jenang Matahari. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Data primer dikumpulkan melalui wawancara langsung dengan pemilik usaha, observasi, dan dokumentasi, sedangkan data sekunder berasal dari catatan keuangan usaha. Teknik analisis yang digunakan meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa UMKM Jenang Matahari belum sepenuhnya menerapkan SAK EMKM. Pembukuan masih dilakukan secara manual dan melalui aplikasi sederhana, serta belum terdapat pemisahan yang jelas antara keuangan pribadi dan usaha. Selain itu, laporan keuangan yang disusun masih bersifat informal dan tidak mencerminkan struktur laporan sesuai standar. Kesimpulan dari penelitian ini adalah pentingnya sosialisasi dan pendampingan berkelanjutan bagi pelaku UMKM untuk meningkatkan literasi akuntansi dan mendorong penerapan SAK EMKM secara optimal. Implikasi dari penelitian ini menunjukkan bahwa lembaga pendidikan, pemerintah daerah, dan asosiasi UMKM perlu bersinergi dalam memberikan pelatihan dan akses pendampingan teknis agar UMKM dapat menyusun laporan keuangan yang akurat dan andal. AbstractMSMEs play a vital role in supporting the national economy, including in Kudus Regency, which is well known for its flagship product, jenang (a traditional sweet). However, most MSMEs, including Jenang Matahari MSME in Temulus Village, still face challenges in recording and preparing financial reports in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This study aims to analyze the extent to which SAK EMKM is implemented in the Jenang Matahari MSME. This research employs a descriptive qualitative approach using a case study method. Primary data were collected through direct interviews with the business owner, observations, and documentation, while secondary data were obtained from the enterprise’s financial records. The analysis techniques used include data reduction, data presentation, and conclusion drawing. The results show that the Jenang Matahari MSME has not fully implemented SAK EMKM. Bookkeeping is still carried out manually and through simple applications, and there is no clear separation between personal and business finances. Furthermore, the financial statements prepared are still informal and do not reflect the structure required by the standards. The conclusion of this study emphasizes the importance of continuous outreach and assistance for MSME actors to improve accounting literacy and encourage the optimal implementation of SAK EMKM. The implications of this research suggest that educational institutions, local governments, and MSME associations need to collaborate in providing training and access to technical assistance to enable MSMEs to prepare accurate and reliable financial statements
Analisis Efektivitas Penerapan Maintenance pada Mesin Produksi Furniture (Rustic) Studi Kasus di PT. Rajawali Perkasa Furniture Ratri Rahmawati; Sigit Arrohman; Rianto Wibowo; Bella Chintya Reira Christata; Heni Risnawati; Tuti Nadhifah
Jurnal INOVATOR Vol. 9 No. 1 (2026): Jurnal INOVATOR
Publisher : LPPM Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/0jtxqx05

Abstract

Rustic wood refers to a type of wood that has a rough, natural appearance, and often retains the original characteristics of the wood. The term "rustic" describes a style or appearance that is simple, old-fashioned, and rustic in nature. Rustic wood is often used in interior and exterior design to create a warm, natural atmosphere. The research methodology was carried out by searching for literature studies collected from journals, papers and the internet. Conduct interviews with supervisors and PT employees. Rajawali Perkasa Furniture in the field. As well as direct observations in the field to find solutions related to problems that occur to take corrective solutions in accordance with company procedures. The maintenance carried out to repair Rustic machines is Preventive Maintenance. A maintenance system that is carried out regularly to ensure the condition of the machine and extend the life of the machine. Preventive maintenance is carried out regularly to prevent damage to the equipment so that if minor damage is found it can be repaired immediately. With planned maintenance, PT Rajawali Perkasa Furniture aims to find symptoms of damage to equipment before it experiences fatal damage, keep its production equipment machines in optimal condition, reduce the risk of damage, and increase overall productivity.
Green Sukuk And Green Banking: Strategic Collaboration For Islamic Sustainable Finance In Indonesia Tuti Nadhifah; Desi Wahyuni; Heni Risnawati; Muhammad Thoha
BISNIS Vol 14, No 1 (2026): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v14i1.38211

Abstract

The global climate crisis necessitates a transformation of the financial sector toward environmentally sustainable practices. However, in Indonesia, the development of sharia-based green finance faces significant challenges, including unspecific regulations, low ESG literacy, and limited incentives for investors and market participants. This study discusses the potential and integration strategy of Green Sukuk and Green Banking as Islamic financial instruments that support sustainable financing. Green Sukuk acts as a source of financing for green projects in accordance with maqasid sharia principles, while Islamic banks implement Environmental, Social, and Governance (ESG) principles through green financing products and environmental literacy programs. This study highlights the importance of collaboration between regulators (OJK, DSN-MUI, KNEKS), Islamic banks, and capital markets to establish a regulatory framework that supports the development of Islamic green finance, including an Islamic green taxonomy and sharia-based ESG scoring. Despite obstacles such as unspecific regulations, low ESG literacy, and lack of fiscal incentives, the Sharia Green Investment Consortium collaboration model is proposed as an innovative solution to strengthen the Islamic green finance ecosystem. This research underscores the importance of policy synergy, human resource capacity building, and transparency in fund management to achieve sustainable development goals and increase the attractiveness of sharia-based green investments.