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All Journal Laa Maisyir Jurnal Ekonomi Islam Infestasi Jurnal IUS (Kajian Hukum dan Keadilan) Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Jurnal Riset Akuntansi dan Keuangan Banque Syar'i : Jurnal llmiah Perbankan Syariah Surya Abdimas Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Ilmiah Ekonomi Global Masa Kini Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Penelitian Inovatif Jurnal Bisnis Mahasiswa Islamiconomic: Jurnal Ekonomi Islam Optimal: Jurnal Ekonomi dan Manajemen Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) BULLET : Jurnal Multidisiplin Ilmu AMMA : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Journal of Islamic Economics and Finance Atestasi : Jurnal Ilmiah Akuntansi Jurnal Pengabdian Masyarakat Inovasi Indonesia
Indri Yuliafitri
Fakultas Ekonomi Dan Bisnis Universitas Padjadjaran, Jl. Dipati Ukur No. 35 Bandung, 40132, Jawa Barat, Indonesia
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Other

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INCREASING THE BUSINESS SCALE OF BUMDES CIPTAGUMATI THROUGH DIGITALIZATION OF ACCOUNTING AND MARKETING Kanti, Runita Arum; Fatmawati, Faoziah Ulfah; Yuliafitri, Indri
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 4 (2024): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i4.2549

Abstract

Digitalization of marketing and accounting is a major development in today's business world. With the advancement of technology, many businesses have begun to adopt new ways of marketing and managing finances. Digitalization helps a system become more efficient and effective in marketing products/services and managing finances. Therefore, digital transformation is very much needed to be implemented so that all levels of society can utilize it optimally. In reality, there are still many small businesses that do not understand the importance of developing its business units through digitalizing marketing, and digitalizing financial processes. A Community Service Program with the theme "Increasing the Business Scale of BUMDes Ciptagumati through Digitalization of Accounting and Marketing" has been implemented in Ciptagumati Village, Cikalong Wetan District, west Bandung Regency. This program is carried out through a series of training and counseling activities at the BUmdes business units.
SOCIALIZATION OF BUMDES FINANCIAL MANAGEMENT TO REALIZE GOOD GOVERNANCE FOR BUMDES WA HYANG TARUMAJAYA Fatmawati, Faoziah Ulfah; Yuliafitri, Indri; Arum Kanti, Runita
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 4 (2024): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i4.2562

Abstract

After its ratification and implementation Undang-Undang No. 6 Tahun 2014 tentang Desa, then with the time simultaneously emerged business scale local the village below under the auspices of the Village-Owned Enterprises (BUMDes). In general, the existence of BUMDes is expected to provide donation for improvement source income original village that allows village capable carry out development and improvement people's welfare optimally. However, there is problem base in governance BUMDes is one of them about management finance. Therefore, it is necessary done education for managers BUMDes in the form of seminars and workshops. This activity is carried out with Padjadjaran University students who are members in Work Study Group Real (KKN) for one month in Tarumajaya Village. The topic raised was Literacy Management Finance and Digitalization of Marketing for Manager BUMDes. The implementation of KKN is in the form of making module finance and digital marketing as well as seminars on education management finance and digitalization of marketing. This activity is expected to help increase the understanding of the manager BUMDes about accountability management finance BUMDes and business units so that good governance for BUMDes can be realized.
PREPARATION OF STANDARD OPERATING PROCEDURES (SOP) FOR THE OPTIMIZATION OF UMKM CENTERS IN TOURISM VILLAGES CIBURIAL SAUNG Armania, Gia Kardina Prima; Mulyani, Sri; Yuliafitri, Indri
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 1 (2025): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i1.2647

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the Indonesian economy, but still face various challenges in effective and efficient business management. One solution to improve the professionalism and productivity of MSMEs is to implement Standard Operating Procedures (SOPs). This community service aims to develop and implement SOPs at the UMKM Center Saung Ciburial, a business unit that plays a role in local economic empowerment. This activity is carried out with a participatory approach, which involves preliminary studies, focus group discussions (FGDs), SOP preparation training, intensive mentoring, and SOP implementation and monitoring. The results obtained show that the implementation of SOPs can improve operational efficiency, product consistency, and transparency in business management. With a clear and systematic SOP, Saung Ciburial MSME Center can operate more professionally and sustainably, so that it can compete in a wider market.
Effect of Maqashid Syariah Application on Corporate Governance in Sharia Hotels Yuliafitri, Indri; Nurhayati, Euis; Amrania, Gia Kardina
Li Falah: Journal of Islamic Economics and Business Vol. 5 No. 2 (2020): December 2020
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v5i2.1942

Abstract

Indonesia is one of the countries with the largest Muslim population globally. This issue gives Indonesia has an excellent opportunity to develop the halal industry. Indonesia's halal industry is still inferior when compared to predominantly non-Muslim countries. Halal tourism, especially in this case sharia hotels, is one of the business lines that has received significant attention in this modern era. In recent years, tourism has become a different trend for various groups, leading to a demand for travel facilities that do not conflict with Islamic values. This study aimed to study the effect of the application of Maqashid Syariah on Corporate Governance in Sharia Hotels. The research methodology used is a survey. The type of data used in this study is primary data. Analysis of the data in this study was using simple regression analysis. The study results show that the implementation of Sharia Magashid has a significant influence on good governance and governance in sharia hotel management.
Understanding Riba, Product Knowledge, and Attitudes: Influences on Intentions to Become Sharia Bank Customers Yuliafitri, Indri; Lathifah, Ressy Siti
Li Falah: Journal of Islamic Economics and Business Vol. 7 No. 1 (2022): June 2022
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v7i1.5500

Abstract

This study aims to examine the influence and understanding of the community about Islamic banks on the decision to become a customer of Islamic banks. The data collection technique in this research is using a questionnaire. The data collection technique used in this study. In comparison, the data analysis method uses quantitative description. The study results show that individual understanding of usury and product knowledge does not affect the intensity of being a Sharia bank customer. Attitudes towards Islamic banks affect the intensity of being a customer of Islamic banks. Meanwhile, understanding usury, product knowledge, and attitudes towards Islamic banks affect the intensity of becoming a customer.
Pelatihan Akuntansi Sekolah Sesuai dengan ISAK 35 pada RA/DTA Sabilul Haq Bandung Mulyani, Sri; Yuliafitri, Indri
Jurnal Pengabdian Masyarakat Inovasi Indonesia Vol 2 No 1 (2024): JPMII - Februari 2024
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jpmii.336

Abstract

Organisasi baik yang berorientasi laba maupun non laba perlu menyusun laporan keungan yang sesuai dengan standar akuntasi yang berlaku sebagai bentuk pertanggungjawaban dan menjadi dasar dalam pengambilan keputusan. Namun saat ini masih banyak organisasi non laba yang belum mampu menyusun laporan keuangan dengan baik salah satunya adalah RA/DTA Sabilul Haq. Hal tersebut menyebabkan RA/DTA Sabilul Haq kesulitan dalam mendapatkan bantuan pendanaan. Oleh karena itu, kegiatan pengabdian masyarakat ini dilakukan untuk memberikan pelatihan kepada pengurus RD-DTA Sabilul Haq mengenai penyusunan laporan keuangan yang sesuai dengan ISAK 35. Pelatihan diberikan dengan metode tutorial, diskusi dan simulasi penyusunan laporan keuangan yang dilakukan secara luring. Berdasarkan pertanyaan dan jawaban peserta selama pelatihan berlangsung, dapat disimpulkan peserta memahami pentingnya laporan keuangan disusun dengan baik. Selain itu peserta juga sudah mulai memahami proses atau siklus penyusunan laporan keuangan untuk organisasi non laba.
Fungsi Pajak Terhadap Lingkungan Hidup Sugiharti, Dewi Kania; Hartanto, Ghani Satria; Indri Yuliafitri; Ismail, Shafinar
Jurnal IUS Kajian Hukum dan Keadilan Vol. 13 No. 3 (2025): Jurnal IUS Kajian Hukum dan Keadilan
Publisher : Magister of Law, Faculty of Law, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ius.v13i3.1843

Abstract

The environment is an integral part of human life, as it provides essential resources, including food, water, and other necessities. It is the primary source for meeting our various needs. However, many activities that claim to improve welfare and promote economic development actually cause environmental destruction, such as forest burning, illegal logging, and the exploitation of natural resources with no regard for environmental concerns. Government-led development projects require substantial funding. Funding for such projects comes from government savings, which are taxes. Taxes are a highly reliable source of revenue for the Indonesian government at both the central and local levels. Taxes are closely related to development and the environment, so studying this issue in depth is important because it has theoretical and practical value in developing environmentally sustainable practices for a just and prosperous Indonesia. This research focuses on the gap between Indonesian tax regulations, which have not yet significantly accommodated environmental conservation interests. Tax collection in Indonesia is primarily focused on fulfilling the State Budget (APBN). This research analyses the tax law system to determine how it can accommodate the government’s financial interests while also providing space for environmental protection and not hindering the community’s ability to strive for a decent and prosperous life. This descriptive-analytical research uses a normative legal approach. The research stages include a literature review and fieldwork. Data collection techniques were carried out through document studies. Conclusions and research results were drawn using qualitative normative analysis methods.
FinTech Syariah Dan Implikasinya Terhadap Praktik Akuntansi: Literature Review Yuliafitri, Indri; Hapsari, Nabela; Zahrotul Fajriyah, Siti
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 4 No 2 : Desember (2025): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan
Publisher : Shofanah Media Berkah

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

Abstract

The development of financial technology (FinTech) has driven significant transformation in the financial industry, including the Islamic finance sector. Islamic FinTech emerges as an innovation that integrates digital technology with Sharia principles, such as fairness, transparency, and the prohibition of riba. However, the rapid growth of Islamic FinTech raises various implications for accounting practices, particularly in terms of recognition, measurement, presentation, and disclosure of digital-based transactions. This study aims to comprehensively review the development of Islamic FinTech and its implications for accounting practices through a literature review approach. The research method involves reviewing relevant national and international journal articles published within the last five years. The findings indicate that Islamic FinTech influences changes in business models, increases the complexity of digital transaction recording, and requires adjustments in Islamic accounting standards and policies. Furthermore, key challenges identified include regulatory issues, Sharia compliance, data security, and the readiness of accounting human resources. This study is expected to contribute theoretically to the development of Islamic accounting literature and serve as a practical reference for academics, practitioners, and regulators in addressing the dynamics of Islamic FinTech.
Analisis Efektivitas Dan Efisiensi Anggaran Penanganan COVID-19 Kota Bandung Azella Ilma Agnia, Naza; Mulyani, Sri; Yuliafitri, Indri
BULLET : Jurnal Multidisiplin Ilmu Vol. 5 No. 1 (2026): BULLET : Jurnal Multidisiplin Ilmu (INPRESS)
Publisher : CV. Multi Kreasi Media

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

Abstract

The implementation of the Covid-19 response budget in local governments faced several challenges, including limited health facilities, inappropriate planning, and budget refocusing policies. This study aims to analyze the effectiveness and efficiency of regional budget implementation and Covid-19 response programs in Bandung City. This research uses a qualitative method with interviews, documentation, and literature study. Informants consisted of 16 civil servants from the Bandung City Health Office. The results indicate that the implementation of the Covid-19 response budget was relatively effective, although the effectiveness rate declined in 2022. In terms of efficiency, the budget implementation was generally efficient, particularly in vaccination and testing programs, but not fully optimal due to the high use of resources compared to program achievements. Supporting factors include program alignment, government policies, and cross-sector assistance, while inhibiting factors include limited human resources, low community participation, and inadequate budget planning.
Kolaborasi Perguruan Tinggi Dan LAZ Dalam Upaya Pencegahan Stunting Yuliafitri, Indri; Hapsari, Nabela; Luqman Hakim, Ahmad
AMMA : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 : Februari (2026): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

Stunting remains a chronic nutritional problem that affects the quality of human resources in Indonesia, particularly among toddlers and pregnant women. Low nutritional literacy and limited access to nutritious food are the main contributing factors. This community service activity aims to increase public awareness of stunting and provide direct intervention through Supplementary Feeding Programs. The activity was carried out through collaboration between the Islamic Economics Study Program of Universitas Padjadjaran and LAZ Al Hilal. The implementation methods included educational socialization on stunting, interactive discussions, and the distribution of supplementary food for toddlers and pregnant women. The results indicate an increase in participants' understanding of stunting prevention and strong community engagement. This program is expected to serve as a collaborative model between universities and zakat institutions in supporting community-based stunting reduction efforts.
Co-Authors Abestian, Geovan Isnaen Ahmad Luqman Hakim, Ahmad Luqman Alifia Aulia Putri Amrania, Gia Kardina Arie Indra Rivaldi Armania, Gia Kardina Prima Armania, Gia Prima Arum Kanti, Runita ASMA NUR KHOIRIYAH Azella Ilma Agnia, Naza Cahya Irawadi Chairia Chairia Citra Sukmadilaga Citra Sumakdilaga Dewi Kania Sugiharti DIMAS RUSVIANTO Dini Rosdini Euis Nurhayati Euis Nurhayati Fadiyah Hani Sabila Faoziah Ulfah Fatmawati Farah Dwi Puspitasari Fatmawati, Faoziah Ulfa Fazriah, Siti Fitri Fadilah Gia Kardina Prima A Gia Kardina Prima Amrania Hani Meilita Purnama Hani Meilita Purnama Subardi Hartanto, Ghani Satria I Gusti Agung Komang Diafari Djuni Hartawan Irawadi, Cahya Ismail, Shafinar Ken Paramitha Aryana Lathifah, Ressy Siti Luqman Hakim, Ahmad Melinda Rahman Memed Sueb Nabela Hapsari Nurhayati, Euis Pratama, Novio Dyfa Puspitasari, Farah Dwi Putri, Sabina Achmalia Raafi Melati Putri Raden Firsa Uladhiya Ulfa Ramadhan, Bayu Ramadhani, Saltsa Aulia Elena Ramdhani, Rully Herdita Ressy Siti Lathifah Rully Herdita Ramadhani Runita Arum Kanti Sabila, Fadiyah Hani Sri Mulyani Sumakdilaga, Citra Wibowo, Bambang Aji Zahrotul Fajriyah, Siti