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All Journal Jurnal Paradigma Ekonomika Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Jurnal Ekonomi Syariah Teori dan Terapan Jurnal Al-Qardh HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen & Keuangan Jurnal Pemberdayaan Masyarakat Madani (JPMM) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal Riset Akuntansi dan Keuangan International Journal of Supply Chain Management Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Pendidikan Akuntansi dan Keuangan Aptisi Transactions on Technopreneurship (ATT) Jurnal Ilmiah Ekonomi Global Masa Kini Journal of Accounting Auditing and Business SULUH: Jurnal Abdimas Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Riset Akuntansi Kontemporer BERNAS: Jurnal Pengabdian Kepada Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi dan Bisnis Terapan Jurnal Abdimas Bina Bangsa ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian Masyarakat Aufa (JPMA) Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Apssai Accounting Review (ApAR) Jurnal Pusat Inovasi Masyarakat JRABA Islamiconomic: Jurnal Ekonomi Islam Jurnal Akuntansi dan Keuangan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset Akuntansi Moderation: Journal of Islamic Studies Review JIMEK Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Citra Sukmadilaga
Fakultas Ekonomi Dan Bisnis, Universitas Padjadjaran
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Peluang Pengusaha Mikro dan Kecil (UMK) Menggunakan Layanan Digital Lembaga Keuangan Mikro Syariah Chairia Lubis; Lucky Nugroho; Tettet Fitrijanti; Citra Sukmadilaga
AL-QARDH Vol 5, No 1 (2020): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jaq.v5i1.1769

Abstract

The purpose of this study was to find out the opportunities of digital services owned by Sharia Micro Finance Institutions (Baitul Mal Wa Tamwil-BMT) to reach Micro and Small (MSME) customers. Therefore the research question in this article is how the opportunities for the use of digital services by MSEs. This research method uses library research and interviews with BMT managers so that this research is qualitative. Following the results of the study, BMTs must collaborate with financial technology (fintech) companies to provide customer application. Furthermore,  the contribution of the applications that can provide added value for customers and are easy to use, which have an impact on the increasing competitiveness of BMTs with competitors in the financial industry.Tujuan penelitian ini adalah untuk mengetahui peluang dari layanan digital yang dimiliki oleh Lembaga Keuangan Mikro Syariah (Baitul Mal Wa Tamwil-BMT) untuk menjangkau nasabah Mikro dan Kecil (UMKO. Oleh karenanya pertanyaan penelitian pada artikel ini adalah bagaimana peluang penggunaan layanan digital oleh pelaku UMK. Metode penelitian ini menggunakan kajian pustaka atau library research dan wawancara dengan pengelola BMT sehingga penelitian ini merupakan penelitian kualitatif. Sesuai dengan hasil penelitian, maka BMT harus berkolaborasi dengan perusahaan fintech, dan pemain di pasar lainnya sehingga mereka memiliki aplikasi yang dapat memberikan nilai tambah bagi nasabah dan mudah digunakan yang berdampak terhadap meningkatnya kemampuan bersaing dari  BMT  dengan kompetitor di industri keuangan.  
URGENSITAS, KEADILAN DAN MAQASID SYARIAH PADA MERGER BANK SYARIAH Abd. Akram H; Citra Sukmadilaga; Lucky Nugroho
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam │ Vol. 8 │ No. 2 │ 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

This study aims to analyze the merger process of Islamic banks in Indonesia from the aspect of urgency, conformity with sharia principles, and maqasid sharia. The method used is descriptive quantitative by using secondary data as a basis for research analysis. Furthermore, the discussion of this research is limited by the formulation of the problem, which includes (i) What is the urgency of the merger of Islamic banks in Indonesia?; (ii) How is the suitability of the merger of Islamic banks in Indonesia with sharia principles?; (iii) What are the benefits of a sharia bank merger in Indonesia from the perspective of maqasid sharia?. Based on the study results, the current Islamic bank merger process is still at an early stage and needs strategic steps further, especially how to increase the market share of Islamic banks and the implementation of justice aspects in the merger process. Therefore, the merger process must also benefit the internal employees of Islamic banks whose banks have been merged and for the Islamic banking industry so that there is no monopoly on Islamic financial services.
Peran Ekspektasi Kinerja, Ekspektasi Usaha, Pengaruh Sosial, dan Kondisi yang Mendukung terhadap Perilaku Pengguna Itqan Mobile yang Dimediasi oleh Niat Perilaku Menggunakannya Chairia Chairia; Citra Sukmadilaga; Indri Yuliafitri
Jurnal Maksipreneur Vol 10, No 1 (2020)
Publisher : Universitas Proklamasi 45 Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v10i1.655

Abstract

Baitul Maal wat Tamwil (BMT) is a sharia cooperative that is able to reach up to economic actors of Small and Medium Enterprises (SMEs). Itqan BMT members in Bandung who use Itqan Mobile are far less than the number of members who do not use them. The purpose of this study was to examine the Unified Theory of Acceptance and Use of Technology (UTAUT) on users of users and not users of Itqan Mobile on Itqan BMTs in Bandung. UTAUT is a theory that is widely adopted in studies of user acceptance of a technology. The method used in this research is regression analysis followed by path analysis. Regression analysis was carried out in two stages. The result of regression I research is that effort expectations show a positive and significant role on the behavioral intentions of members using Itqan Mobile, while performmmance expectancy, social influence, and facilitating conditions do not contribute to the behavioral intentions Itqan Mobile. The results of regression II research indicate that performance expectations and effort expectations have not role in the behavior intentions Itqan Mobile. Furthermore, the results of the study also prove that performance expectations, effort expectations, social influences, and facilitating conditions show an indirect effect on the behavior of Itqan Mobile users which is mediated by behavioral intentions of using it.
Tinjauan Sukuk Korporasi di Indonesia dari Perspektif Penawaran, Permintaan dan Regulasi Divina Mahardika Dewi; Lucky Nugroho; Citra Sukmadilaga; Tettet Fitijanti
Journal of Business and Economics Research (JBE) Vol 1 No 1 (2020): Februari 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.559 KB)

Abstract

Sukuk is one of the most active money market investment instruments to date, which provides opportunities for Muslim and non-Muslim investors to invest. Similarly, corporate Sukuk has opportunities to continue to grow. This study proposes to determine the challenges and strategies in developing corporate Sukuk in Indonesia. The research focuses on three aspects, namely, aspects of supply, demand, and regulatory aspects. The benefits of this research can be a policy extension and a reference to encourage the growth of corporate Sukuk in the long period
Islamic Social Reporting: Influencing Factors and Impact on Firm Value (Study of Islamic Banks) Anita Dwi Utami; Tettet Fitrijanti; Citra Sukmadilaga
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4831

Abstract

Islamic banking is the largest sector in the Islamic finance industry. Good bank performance can certainly add to a positive image so that it can result in company value. The covid-19 pandemic has made a person's survival dependent on others who provide assistance and donations, where this is included in the disclosure of corporate social responsibility as a form of accountability for Islamic banks to fellow humans and Allah SWT. The purpose of this study is to determine the board of directors, sharia supervisory board, and customer pressure can affect the disclosure of Islamic social reporting and have an impact on firm value. The research method used in this research is explanatory research with a quantitative approach. Analysis of research data using panel data regression analysis. The research sample is 62 Islamic banks from 9 countries with the time of 2019 and 2020. The results show that the sharia supervisory board has a significant negative effect on Islamic social reporting, customer influence has a significant positive effect on Islamic social reporting, and customer influence has a significant positive effect on firm value.
Relationship between Supply Chain Management Effects on the Tax Information System and Willingness to Pay Taxes Vitra Yozi; Sri Mulyani; Citra Sukmadilaga; Hamdi A Pertama
International Journal of Supply Chain Management Vol 8, No 3 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Abstract- The main purpose of this study paper was to examine whether user satisfaction of the tax information systems can increase willingness to pay taxes. We investgated the supply chain management effects on the performance of the tax payment for eller and the user. So we surveyed 234 taxpayers in 16 tax offices in Indonesia. The data were analysed using structural equation modelling. The result showed that the higher user satisfaction on the tax information systems were associated with the greater willingness of taxpayer to pay tax. The findings of this study can be contribute as a premise that can form the basis for further research in the field of technology and tax compliance issues.
Rural Fund Supply Chain Monitoring System: Evidence from Indonesia And Lesson Experiences from South Korea And Malaysia Rochman Marota; Sri Mulyani; Citra Sukmadilaga; Zahra Nur Azizah Kamilah; Muhammad Alam Mauludina
International Journal of Supply Chain Management Vol 9, No 2 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.573 KB)

Abstract

Rural fund in Indonesia, called village fund, developed since 2013. Indonesia Village Law that mentioned about the Village Development is an effort to improve the quality of life and life for the welfare of the village community, as well as Saemaul Undong in South Korea and FELDA in Malaysia. This research doing comparative study between Indonesia, Saemul Undong and FELDA in term of supply chain monitoring system on village fund. Further explained that the Village Development covers the stages of planning, implementation, and monitoring. The purpose of monitoring in general is to ensure the implementation of activities in accordance with the plans and provisions that apply to the expected objectives can be achieved. This research also focused on village-level monitoring that done by the village community as a shareholder village, it is also represented in the Village Officials. Learning from the Saemaul Undong program in South Korea and FELDA in Malaysia, with the Village Consultative Body, consisting of village officials, community leaders and Village Business Entity, the village officials are the main pillars in the village funding monitoring system, from the planning, implementation, and accountability stages as a pillar of good village governance to improve the development of the welfare of the village community.
Empirical Testing of the Implementation of Supply Chain Management and Successful Supporting Factors of Management Accounting Information Systems Leny Suzan; Sri Mulyani; Citra Sukmadilaga; Ida Farida
International Journal of Supply Chain Management Vol 8, No 4 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (933.424 KB)

Abstract

Abstract-This study aims to measure empirically tested conceptual models regarding the magnitude of intellectual capital influence, operational risk management, and business strategy on the effectiveness of management accounting information systems and their implications on the performance of a balanced scorecard based company. This research used sensus as sampling technique, it used all existing population. This research was conducted using a survey method in Banking Sectors in Indonesia based on the supply chain management. Data analysis was performed using Structural Equation Model (SEM) approach alongside a Linear Structural Relationship (Lisrel) analysis tool. The results of the study found that intellectual capital, operational risk management, and business strategy have a significant positive effect on the effectiveness of accounting information system, while its significance on the performance of balanced scorecard based company operational risk management and business strategy alone has a significant positive effect. While the effectiveness of accounting information systems are known to have significant implications on the company’s performance-based balanced scorecard.
INDONESIA ISLAMIC BANK MERGER: STAGES, CHALLENGES, AND STRATEGIES mutmainah; Citra Sukmadilaga; Prima Yusi Sari
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 7 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.154 KB) | DOI: 10.20473/jraba.v7i1.36100

Abstract

This study analyzes the Indonesia Islamic Bank (BSI) merger's stages, challenges, and strategies. The type of data is quantitative. The research method used is the Literature review method. The data used is secondary data in the form of journal articles used for publication in 2014-2021. The results showed that the stages during the Indonesia Islamic Bank (BSI) merger process started from the approval of the BRIS, BNIS, and BSM Board of Commissioners on the Merger Plan on October 20, 2020, until it officially started operating on February 1, 2021. In addition, the challenge for the Indonesia Islamic Bank (BSI) merger is the market share of the Islamic finance industry, which is still small or lagging compared to conventional banks. Thus, several strategies can be carried out by Indonesia Islamic Bank (BSI), starting from improving business processes, strengthening risk management, strengthening human resources (HR), in enhancing digital technology. The results of this study are expected to be input for Indonesian Islamic banks in particular to be able to determine the right strategy in dealing with mergers so that they can be a solution to the challenges that will be faced by Indonesian Islamic banks. In addition, the government, namely the Financial Services Authority (OJK) can coordinate with the Sharia Accounting Standards Board (DSAS) and the Indonesian Ulema Council (MUI) to supervise and assist in accelerating the development of Islamic banking.
ANALISIS TINGKAT EFISIENSI BADAN PENGELOLA ZAKAT DI TIGA NEGARA ASEAN (INDONESIA, MALAYSIA DAN SINGAPURA) Hani Meilita Purnama Subardi; Citra Sukmadilaga; Indri Yuliafitri
ISLAMICONOMIC: Jurnal Ekonomi Islam Vol 11, No 1 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) Universitas Islam Negeri (UIN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1347.448 KB) | DOI: 10.32678/ijei.v11i1.139

Abstract

Zakat diyakini dapat menjadi sarana untuk menciptakan keadilan distribusi kekayaan masyarakat. Namun, nyatanya realita yang muncul di Indonesia menunjukkan bahwa dana zakat yang berhasil dikumpulkan masih jauh dari potensi yang ada. Di Malaysia, permasalahan distribusi zakat juga masih banyak ditemukan di berbagai negara bagian yang ada. Oleh karena itu dibutuhkan optimalisasi zakat melalui efisiensi. Penelitian ini bertujuan untuk mengetahui tingkat efisiensi Badan Pengelola Zakat di ASEAN khususnya Indonesia, Malaysia dan Singapura selaku negara yang memiliki Organisasi Pengelola Zakat dan mempublikasikan laporan keuangannya pada periode 2013 hingga 2017. Efisiensi pada penelitian ini diolah mengguakan Data Envelopment Analysis (DEA) dengan pendekatan produksi. Metode ini mengukur rasio antara input dan output yang diperbandingkan antar Badan Pengelola Zakat yang diteliti. Variabel output yang digunakan pada penelitian ini meliputi dana terhimpun dan dana tersalurkan. Sedangkan variabel input yang digunakan adalah Biaya Personalia, Biaya Operasional dan Biaya Sosialisasi. Hasil dari penelitian ini menunjukkan bahwa Efisiensi optimal secara konsisten selama lima tahun dimilki oleh MAIK dan MUIS sedangkan pada BAZNAS sempat mengalami inefisiensi pada tahun 2013 sebesar 84,73% dan pada tahun 2015 sebesar 75,14%. Kontribusi penelitian ini dapat menjadi alat evaluasi bagi Badan Pengelola Zakat dalam hal mengelola dana dan mengatur strategi dalam penghimpunan dan penyaluran dana lebih baik lagi.
Co-Authors Abd. Akram H Adiningsih, Tutut Afiyana, Indria Fitri Agustiningsih, Maulina Anak Agung Istri Sri Wiadnyani Anita Dwi Utami Anita Dwi Utami Ardian Ardian Asmawanti-s, Dri Aulia, Azwani Avianti, Ilya Balgis, Putri Dona Billy Vidhya Rumbobiar Cahya Irawady Cempaka, Adisti Gilang Chairia Chairia Chairia Lubis Cupian Cupian Desy Astrid Anindya devi, Meita candra Devianti Yunita Dewi Febriani Dewi, Divina Mahardika Dillak, Vaya Juliana Dini Rosdini Divina Mahardika Dewi Elly Suryani Erdapuspita, Zsa Zsa Ilmanabilah Fajar, Akhmad Farah Dwi Puspitasari Fazriah, Siti Ghani, Erlane K. Hamdi A Pertama Hani Meilita Purnama Subardi Hani Sri Mulyani Hasibuan, Ahmad Basid Heryah, N. Hida Hiyanti Hida Hiyanti Hiyanti, Hida Holyness Nurdin Singadimedja Husain Kamal Ida Farida Indri Yuliafitri Indria Fitri Afiyana Jauhari, Rifqie Julialevi, Karina Odia Karina Odia Julialevi Kusumaningrum, Nelsy Leny Suzan Lidya Agustina Lina Yulianti Lubis, Chairia Lucky Nugroho Megawati, Lokita Rizky Meutia Riany Mochammad Ridwan Moh Wahyudin Zarkasyi Moh. Wahyudin Zarkasyi Mubarrok, Ahmad Muhammad Alam Mauludina mutmainah Nanik Rahayu Nanik Rahayu Ngirfan, Achmad Ni Putu Desinthya Azhari PALUPI, AGUSTIN PARDEDE, Mazmur Pera Yulianingsih Petrolis Nusa Perdana, Petrolis Nusa Phelia, Anisya Pinondang, Victor Pramono, Sigid Eko Prima Yusi Sari Puspitasari, Farah Dwi Putri, Aliea Yenemia Putu Virra Indah Perdanawati, Luh Rahmat Saleh Ramadhan, Muhamad Dias Rishi Septa Saputra Rista Bintara, Rista Rochman Marota Rustandy, Teddy Saputra, Rishi Satria, Dy Ilham Sihombing, Elisabeth Soegieharto, Dhani Heryanto Solihat, Iis Souw, Jerry Sri Mulyani Srihadi Srihadi Srihadi Winarningsih Srihadi Winarningsih Sudrajat sudrajat Sulhani, Sulhani Sulistiono Tettet Fitijanti Tettet Fitrijanti Tiara Gadis Riyanti Tiara Gadis Riyanti Tresno Eka Jaya, Tresno Eka Tri Utami Lestari uswatun khasanah Vitra Yozi Wahyudin Zarkasyi, M. Wida Rahmayani, Melia Widayanti, Asti Winarningsih, Srihadi Winwin Yadiati Yulinda Putri Prativi Yuniati Yuniati Yunita, Devianti Zahra Nur Azizah Kamilah Zakarsi, Wahyudin Zarkasyi , Moh. Wahyudin Zarkasyi, Mochammad Wahyudin Zarkasyi, Moh.Wahyudin Zarkasyi, Wahyudin