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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 Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen & Keuangan Jurnal Pemberdayaan Masyarakat Madani (JPMM) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi dan Keuangan AKTSAR: Jurnal Akuntansi Syariah International Journal of Supply Chain Management Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Ilmiah Ekonomi Global Masa Kini Journal of Accounting Auditing and Business SULUH: Jurnal Abdimas Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Riset Akuntansi Kontemporer 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 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

Citra Sukmadilaga

Fakultas Ekonomi Dan Bisnis, Universitas Padjadjaran

Author-ID : 2412907

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Transportation Other

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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-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 companyâ€™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

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)

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.

PENGARUH LITERASI DAN RELIGIUSITAS TERHADAP INTENSI BERWAKAF PADA CASH WAQF LINKED SUKUK Hiyanti, Hida; Fitrijanti, Tettet; Sukmadilaga, Citra

Publisher :

Penelitian ini bertujuan untuk menguji pengaruh literasi dan religiusitas pada cash waqf linked sukuk (CWLS). Penelitian menggunakan metode kuantitatif dengan alat uji statistik Smart PLS 3.0. Pendekatan penelitian yakni dengan model analisis Structural Equation Modeling (SEM) serta menggunakan data primer yakni kuesioner yang disebarkan kepada masyarakat luas yang beragama Islam dan berusia 17-65 tahun. Hasil penelitian berdasarkan 239 sampel menunjukkan bahwa literasi dan religiusitas mempengaruhi intensi berwakaf pada CWLS signifikan dan positif. Hasil tersebut menunjukan bahwa tingginya literas dan religiusitas masyarakat maka akan meningkatkan intensi dalam berwakaf pada CWLS.

Analisis Pengaruh Kinerja Keuangan Terhadap Pertumbuhan Ekonomi Dan Dampaknya Pada Pengangguran Di Pulau Jawa Billy Vidhya Rumbobiar; Citra Sukmadilaga
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): November : 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.v1i4.886

This research aims to analyze the impact of financial performance on economic growth and its effects on unemployment (a case study of each province in Java Island for the period 2014-2022). This study uses a population from 6 provinces with a sample size of 54 individuals. The sampling method employed in this research is non-random (purposive sampling). The hypotheses in this study are tested using panel data regression assisted by Eviews 12.0 software. Financial performance is measured based on the regional financial independence ratio, the effectiveness ratio, and the regional financial efficiency ratio. Economic growth and the unemployment rate are calculated as ratios by comparing the current year to the previous year. The research results indicate that financial performance, consisting of the regional financial independence ratio, the effectiveness ratio, and the regional financial efficiency ratio, significantly influence economic growth. The independence ratio, efficiency ratio, and economic growth do not significantly affect the unemployment rate. The effectiveness ratio significantly affects the unemployment rate. The independence ratio, effectiveness ratio, and efficiency ratio significantly influence economic growth through the unemployment rate.

Scale-Up Brand: Upaya Alternatif Keberlanjutan Bisnis UMKM Palupi, Agustin; Putu Virra Indah Perdanawati, Luh; Agustiningsih, Maulina; Bintara, Rista; Dillak, Vaya Juliana; Pinondang, Victor; Zakarsi, Wahyudin; Srihadi, Srihadi; Sukmadilaga, Citra
SULUH: Jurnal Abdimas Vol 4 No 2 (2023): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v4i2.4365

UMKM Kirtania Wayang Kamasan merupakan usaha mikro yang bergerak di bidang kerajinan seni lukis khas Wayang Kamasan. Saat awal didirikan, sistem produksi berupa pembuatan dengan pesanan order terlebih dahulu namun secara perlahan saat ini telah mulai menyiapkan stok produk di Homestore. Dampak pandemi COVID-19 menyebabkan permintaan produk juga tersebut mengalami penurunan drastis. Pengabdian kepada masyarakat ini bertujuan untuk memberikan solusi atas permasalahan pada aspek manajemen usaha terkait proses produksi, penguatan branding dan juga peningkatan target pasar melalui direct selling maupun digital marketing. Tahapan pertama pada saat identifikasi masalah terlihat bahwa masalah internal utama yang dihadapi adalah aspek bisnis terkait kurangnya SDM pelukis yang menyebabkan ketidakpastian proses produksi, branding serta pangsa pasar produk. Untuk itu, tahap kedua adalah tim pelaksanakan kegiatan melakukan kunjungan dan mengedukasi proses produksi hingga keselamatan kerja. Tim pelaksana juga membuat profil usaha pada website guna mencari peluang penjualan secara digital marketing. Peningkatan penjualan secara langsung juga dilakukan melalui bazar maupun pameran. Pendampingan pakar dilakukan melalui webinar sebanyak dua kali dengan tema strategi bisnis dan branding. Sebagai upaya evaluasi kegiatan, maka tim pengabdian masyarakat secara langsung melakukan komunikasi dan evaluasi dengan pemilik UMKM. Kegiatan pendampingan menghasilkan indentifikasi proses dan target produksi serta penguatan brand dalam meningkatkan pemasaran.

Faktor-faktor yang Mempengaruhi Implementasi Pedoman Akuntansi Pesantren Dewi, Divina Mahardika; Yadiati, Winwin; Sukmadilaga, Citra
Jurnal Maksipreneur Vol 13 No 1 (2023)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v13i1.783

Along with the development of pesantren which now has other business units managed by pesantren not only manage the assets of pesantren itself, IAI launched pesantren accounting guidelines. This study examined several factors that influence the implementation of Pesantren Accounting Guidelines. The alleged factors include human resource competence, organizational commitment, and utilization of information technology. The data used is a type of primary data by taking the population of all managers and staff of Pesantren Business Unit working in the accounting and finance department in Bandung. The results of this study stated that the implementation of pesantren accounting guidelines is positively and significantly influenced by human resource competencies, organizational commitments, and the utilization of information technology both partially and simultaneously.

Analisis Faktor-faktor yang Mempengaruhi Persepsi Wakif dalam Berwakaf melalui Platform Wakaf Hasanah Fazriah, Siti; Sukmadilaga, Citra; Yuliafitri, Indri
Jurnal Maksipreneur Vol 13 No 1 (2023)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v13i1.784

The Hasanah Waqf Crowdfunding Platform was created to make it easier for people to have waqf. With the large potential of waqf in Indonesia, the accumulated amount of waqf in Hasanah Waqf is still far from the target. The research objective was to analyze the factors that influence the perception of waqf through the Hasanah Waqf platform using a combination theory of the Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB) as well as literacy and trust as external factors. The population is all Muslim communities in Indonesia. The sampling technique used non-probability sampling of as many as 369 people. Quantitative research methods with data analysis techniques Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that perceived ease of use has a positive effect on perceived usefulness. Perceived usefulness and perceived ease of use have a positive effect on people's attitudes. However, the attitude towards the Hasanah Waqf platform has a negative effect on the intention to do waqf through the Hasanah Waqf platform. Subjective norms have a positive effect on intention waqf money through the Hasanah Waqf platform. Perceived behavioral control has a negative effect on the intention of waqf through the Hasanah Waqf platform. Literacy and trust have a positive effect on the intention for waqf through the Hasanah Waqf platform. And the intention has a positive effect on the behavior of waqf money through the Hasanah Waqf platform. This research is expected to provide information to increase the collection of cash waqf in Indonesia.

SOSIALISASI DIGITAL MARKETING PADA PELAKU USAHA MIKRO KECIL MENENGAH (UMKM) DI DESA PASIRKALIKI KABUPATEN KARAWANG Ridwan, Mochammad; Agustina, Lidya; Asmawanti-S, Dri; Fajar, Akhmad; Solihat, Iis; Zarkasyi, Mochammad Wahyudin; Winarningsih, Srihadi; Sukmadilaga, Citra
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 6 No. 3 (2023): Desember : Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jpmbr.v6i3.5846

Pandemic Covid-19 telah membawa perubahan ke berbagai sector, tidak terkecuali mempengaruhi kegiatan pemasaran pada usaha kecil dan mikro. Para pengusaha kecil dan mikro yang biasanya memasarkan produknya secara tradisional, kini dituntut untuk dapat memasaran produknya secara digital agar dapat bertahan pada persaingan bisnis saat ini. Kegiatan pengabdian pada masyarakat ini bertujuan untuk membantu menyelesaikan persoalan yang dihadapi oleh pemilik usaha di wilayah Desa Pasirkaliki, Kecamatan Rawamerta, Kabupaten Karawang. Permasalahan yang paling membutuhkan solusi adalah dari bidang marketing. Pemilik usaha memiliki keterbatasan wawasan dan keterampilan dalam memasarkan produknya. Tim pelaksana membantu UMKM untuk memiliki kanal bisnis marketing yang berbasis digital, sehingga pemilik usaha dapat meningkatkan pendapatannya. Metode yang digunakan adalah seminar dan diskusi. Hasil kegiatan menunjukkan terjadi peningkatan pengetahuan dari seluruh peserta kegiatan, terlihat dari hasil post-test yang diberikan kepada seluruh peserta. Hasil kegiatan adalah seluruh peserta sudah memiliki kanal digital marketing, beberapa diantaranya adalah Whatsapp bisnis, akun marketplace shopee dan media sosial facebook dan instagram. Diharapkan dengan memiliki kanal bisnis yang baik, keuntungan usaha UMKM dapat meningkat dengan pesat. Kata Kunci: digital, marketing; umkm;

Pendampingan Pengelolaan Keuangan, Perpajakan, dan Kewirausahaan Yatim Center Al-Ruhamaa’ Megawati, Lokita Rizky; Winarningsih, Srihadi; Zarkasyi, Wahyudin; Sukmadilaga, Citra
Jurnal Pusat Inovasi Masyarakat Vol. 6 No. 2 (2024): Oktober 2024
Publisher : Direktorat Pengembangan Masyarakat Agromaritim, Institut Pertanian Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jpim.6.2.75-84

Over the past decade, social organizations in Indonesia have faced increasingly complex challenges related to financial management, taxation, and entrepreneurship development. Yatim Center Al-Ruhamaa', as an amil institution focused on the welfare of orphans and the poor, is no exception. Challenges such as non-standard financial record-keeping, manual tax reporting, limited utilization of waqf funds, and the lack of diversification in business activities have become key issues requiring innovative and sustainable solutions. Financial and entrepreneurship assistance has proven to be an effective approach to improving the management and independence of amil institutions. The objectives of this activity are to 1) Establish a standardized and efficient financial recording system; 2) Facilitate the online tax reporting process; 3) Optimize the utilization of waqf funds for investment; and 4) Support the diversification of business activities at Yatim Center Al-Ruhamaa’. A qualitative approach was employed to examine the process of developing standard financial recording formats, improving financial records, EFIN registration, waqf fund management, and business activity diversification. The results of this initiative show significant improvements in financial management and entrepreneurship at Yatim Center, providing insights into best practices and recommendations for similar organizations. The conclusion of this mentoring process has successfully enhanced the efficiency of financial management and entrepreneurship, leading to greater transparency and sustainability of the institution.

Co-Authors Abd. Akram H Adiningsih, Tutut Afiyana, Indria Fitri Agustiningsih, Maulina Anak Agung Istri Sri Wiadnyani Anindya, Desy Astrid Anita Dwi Utami Anita Dwi Utami Ardian Ardian Asmawanti-s, Dri Billy Vidhya Rumbobiar Cempaka, Adisti Gilang Chairia Chairia Chairia Lubis Cupian Cupian devi, Meita candra Devianti Yunita Dewi Febriani Dewi, Divina Mahardika Dillak, Vaya Juliana Dini Rosdini Divina Mahardika Dewi Fajar, Akhmad Farah Dwi Puspitasari Fazriah, Siti Hamdi A Pertama Hani Meilita Purnama Subardi Hasibuan, Ahmad Basid Heryah, N. Hida Hiyanti Hida Hiyanti Hiyanti, Hida Holyness Nurdin Singadimedja Ida Farida Indri Yuliafitri Irawady, Cahya Jauhari, Rifqie Julialevi, Karina Odia Kusumaningrum, Nelsy Leny Suzan Lidya Agustina Lucky Nugroho Megawati, Lokita Rizky Meutia Riany Mochammad Ridwan Mubarrok, Ahmad Muhammad Alam Mauludina mutmainah Nanik Rahayu Ngirfan, Achmad PALUPI, AGUSTIN PARDEDE, Mazmur Petrolis Nusa Perdana, Petrolis Nusa Pinondang, Victor Pramono, Sigid Eko Prima Yusi Sari Puspitasari, Farah Dwi Putri Dona Balgis Putri, Aliea Yenemia Putu Virra Indah Perdanawati, Luh Ramadhan, Muhamad Dias Rista Bintara, Rista Rochman Marota Rustandy, Teddy Saputra, Rishi Satria, Dy Ilham Sihombing, Elisabeth Soegieharto, Dhani Heryanto Solihat, Iis Sri Mulyani Srihadi Srihadi Sudrajat sudrajat Sulhani, Sulhani Tettet Fitijanti Tettet Fitrijanti Tettet Fitrijanti Tettet Fitrijanti Tettet Fitrijanti, Tettet Tiara Gadis Riyanti Tiara Gadis Riyanti Tri Utami Lestari uswatun khasanah Vitra Yozi Wahyudin Zarkasyi, M. Wida Rahmayani, Melia Widayanti, Asti Winarningsih, Srihadi Yadiati, Winwin Yulinda Putri Prativi Zahra Nur Azizah Kamilah Zakarsi, Wahyudin Zarkasyi , Moh. Wahyudin Zarkasyi, Mochammad Wahyudin Zarkasyi, Wahyudin

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