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All Journal Ihsan: Jurnal Pengabdian Masyarakat Al Dzahab Jendela ASWAJA
Ratnani, Mariana Ratih
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Kendala Usaha Mikro, Kecil, dan Menengah (UMKM) di Sektor Kuliner, Fashion, serta Tour dan Travel dalam Penerapan Transformasi Digital Al Aksar, Natiq; Ratnani, Mariana Ratih
Jurnal Jembatan Efektivitas Ilmu dan Akhlak Ahlussunah Wal Jama'ah Vol 6 No 2 (2025): Juni
Publisher : LPPM UNU CIREBON

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52188/jeas.v6i2.1422

Abstract

This study examines the inhibiting factors of digital transformation in MSMEs by integrating perspectives from Adaptive Structuration Theory and Dynamic Capabilities Theory. Digital transformation in this research is defined as the adoption of advanced technologies such as mobile platforms, artificial intelligence, cloud computing, blockchain, and IoT to enhance customer experience, optimize operational processes, and develop innovative business models. The research is motivated by the significant impact of the pandemic crisis on MSMEs in Indonesia. The inhibiting factors in Adaptive Structuration Theory were developed based on a synthesis of findings from DeSanctis & Poole and Wiesböck & Hess, while aspects of Dynamic Capabilities Theory were adapted from Eisenhardt & Martin and Warner & Wager. The research method utilized an online survey via Google Forms targeting MSME owners and managers in the culinary, fashion, and travel sectors, with 206 valid respondents out of 247 collected questionnaires. Data analysis employed Structural Equation Modeling-Partial Least Square (SEM-PLS) using Smart PLS 3.0 software. The findings reveal that digital transformation barriers significantly negatively affect digital implementation, while digital transformation itself positively impacts business performance. These results reinforce the relevance of both theories as conceptual frameworks for analyzing digitalization challenges while providing practical recommendations for MSMEs to accelerate digital technology adoption as a survival strategy during crises, particularly the COVID-19 pandemic. The study also highlights the importance of digital-based business strategy updates to enhance business resilience.
Penguatan Akuntabilitas Masjid melalui Pelatihan Akuntansi Berbasis Prinsip Good Mosque Governance Ekaviana, Dessy; Mukhibad, Hasan; Ratnani, Mariana Ratih; Ardina, Ayu Martaning Yogi
IHSAN : JURNAL PENGABDIAN MASYARAKAT Vol 7, No 2 (2025): Ihsan: Jurnal Pengabdian Masyarakat (Oktober)
Publisher : University of Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ihsan.v7i2.25708

Abstract

Masjid memiliki peran strategis sebagai pusat kegiatan sosial, ekonomi, dan pendidikan yang berkontribusi pada pencapaian Sustainable Development Goals (SDGs). Namun, pengelolaan masjid di Indonesia masih bersifat tradisional, dengan sistem administrasi dan pencatatan keuangan yang belum transparan dan akuntabel. Kurangnya penerapan prinsip Good Mosque Governance menghambat optimalisasi peran masjid dalam mewujudkan akuntabilitas, transparansi, dan pemberdayaan jamaah. Oleh karena itu, diperlukan penguatan akuntabilitas masjid melalui pelatihan berbasis Good Mosque Governance agar pengelolaannya lebih profesional, efektif, dan bermanfaat bagi masyarakat. Program pengabdian ini akan dilaksanakan di Masjid An Najah, Desa Giling, Kecamatan Pabelan, Kabupaten Semarang. Masjid ini memiliki potensi besar dalam pemberdayaan masyarakat, tetapi masih dikelola secara tradisional sehingga perannya belum optimal. Untuk meningkatkan akuntabilitas dan efektivitas pengelolaan, program ini dirancang dalam tiga tahap: (1) sosialisasi dan edukasi bagi pengurus masjid, (2) pendampingan dan pelatihan teknis dalam pencatatan keuangan serta tata kelola berbasis Good Mosque Governance, serta (3) evaluasi dan review untuk memastikan penerapan sistem yang lebih transparan dan akuntabel. Melalui program ini, pengurus masjid diharapkan tidak hanya memahami prinsip Good Mosque Governance, tetapi juga mampu menerapkannya secara efektif.
Masjid Pedesaan sebagai Agen SDGs: Mengembangkan Kerangka Good Mosque Governance: Rural Mosques as SDGs Agents: Developing a Good Mosque Governance Framework Ekaviana, Dessy; Mukhibad, Hasan; Ratnani, Mariana Ratih
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5864

Abstract

Purpose: This study aims to formulate a contextual and practical concept of Good Mosque Governance (GMG) to improve mosque management quality and support the achievement of Sustainable Development Goals (SDGs), particularly in institutional governance, economic empowerment, and community participation. Design/Methodology/Approach: The study employs a qualitative approach using action research at An Najah Mosque, Giling Village, Semarang Regency. Data were collected through in-depth interviews, participatory observation, document analysis, and Focus Group Discussions (FGD). Data analysis was conducted thematically following five action research stages: diagnosing, action planning, action taking, evaluating, and learning. Findings: The results indicate that the implementation of GMG has the potential to support the achievement of SDG 1 (poverty alleviation), SDG 3 (public health), SDG 4 (quality education), SDG 8 (economic empowerment), SDG 10 (reduced inequalities), and SDG 16 (institutional strengthening). Research Implications: This concept is expected to serve as a practical reference for mosque managers and a theoretical contribution to the development of sustainable mosque governance.
Masjid Pedesaan sebagai Agen SDGs: Mengembangkan Kerangka Good Mosque Governance: Rural Mosques as SDGs Agents: Developing a Good Mosque Governance Framework Ekaviana, Dessy; Mukhibad, Hasan; Ratnani, Mariana Ratih
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5864

Abstract

Purpose: This study aims to formulate a contextual and practical concept of Good Mosque Governance (GMG) to improve mosque management quality and support the achievement of Sustainable Development Goals (SDGs), particularly in institutional governance, economic empowerment, and community participation. Design/Methodology/Approach: The study employs a qualitative approach using action research at An Najah Mosque, Giling Village, Semarang Regency. Data were collected through in-depth interviews, participatory observation, document analysis, and Focus Group Discussions (FGD). Data analysis was conducted thematically following five action research stages: diagnosing, action planning, action taking, evaluating, and learning. Findings: The results indicate that the implementation of GMG has the potential to support the achievement of SDG 1 (poverty alleviation), SDG 3 (public health), SDG 4 (quality education), SDG 8 (economic empowerment), SDG 10 (reduced inequalities), and SDG 16 (institutional strengthening). Research Implications: This concept is expected to serve as a practical reference for mosque managers and a theoretical contribution to the development of sustainable mosque governance.
Co-Authors Al Aksar, Natiq Ardina, Ayu Martaning Yogi Ekaviana, Dessy Hasan Mukhibad