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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

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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 Naza Azella Ilma Agnia; Sri Mulyani; Indri Yuliafitri
BULLET : Jurnal Multidisiplin Ilmu Vol. 5 No. 1 (2026): BULLET : Jurnal Multidisiplin Ilmu (INPRESS)
Publisher : CV. Multi Kreasi Media

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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.
Does Digital Waqf Intention Lead to Actual Use? Evidence from West Java Auni Alifah Sukirman; Indri Yuliafitri; Nabela Hapsari
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 15 No. 1 (2026): IN PROGRESS
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.0045

Abstract

Digital waqf has emerged as a transformative innovation in Islamic philanthropy, linking traditional endowment practices with contemporary digital technology; however, despite Indonesia’s estimated annual cash waqf potential of IDR 180 trillion, less than 2% has been realized due to limited public literacy and participation. This study aims to examine the determinants of digital waqf adoption by applying the Technology Acceptance Model (TAM), with particular attention to perceived usefulness, perceived ease of use, and waqf literacy in shaping behavioral intention and actual use. Data were collected from 271 Muslim respondents in West Java and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that perceived ease of use significantly influences both perceived usefulness and behavioral intention, while waqf literacy also positively affects intention. In contrast, perceived usefulness does not show a significant effect on behavioral intention, suggesting that ease, understanding, and cognitive-religious awareness play a more prominent role than functional benefits in encouraging participation. Behavioral intention is confirmed as a strong predictor of actual use, highlighting its role as a critical link between awareness and real engagement in digital waqf activities. These results extend the TAM framework by incorporating waqf literacy as a cognitive-religious factor relevant to philanthropic technology adoption. Practically, the study suggests that waqf institutions should prioritize user-friendly platform design, expand literacy initiatives, and strengthen trust through transparency and accessibility to convert intention into sustained participation. ABSTRAK - Apakah Niat Berwakaf Digital Mempengaruhi Penggunaan Aktual? Bukti dari Jawa Barat. Wakaf digital hadir sebagai inovasi penting dalam filantropi Islam yang menghubungkan praktik wakaf tradisional dengan teknologi digital modern. Namun demikian, dari potensi wakaf uang nasional yang diperkirakan mencapai Rp180 triliun per tahun, realisasinya masih di bawah 2% akibat rendahnya literasi dan partisipasi masyarakat. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi adopsi wakaf digital dengan menggunakan kerangka Technology Acceptance Model (TAM), khususnya persepsi kemanfaatan, persepsi kemudahan penggunaan, dan literasi wakaf dalam membentuk niat berperilaku serta penggunaan aktual. Data diperoleh dari 271 responden Muslim di Jawa Barat dan dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa kemudahan penggunaan berpengaruh signifikan terhadap persepsi kemanfaatan dan niat berperilaku, sementara literasi wakaf juga memberikan pengaruh positif terhadap niat. Sebaliknya, persepsi kemanfaatan tidak berpengaruh signifikan terhadap niat, yang mengindikasikan bahwa faktor kemudahan, pemahaman, dan kesadaran kognitif-religius lebih dominan dibandingkan manfaat fungsional dalam mendorong partisipasi. Niat berperilaku terbukti sebagai prediktor utama penggunaan aktual, yang menegaskan perannya sebagai penghubung antara kesadaran dan tindakan nyata dalam wakaf digital. Temuan ini memperluas TAM dengan memasukkan literasi wakaf sebagai dimensi kognitif-religius yang relevan dalam adopsi teknologi filantropi. Secara praktis, lembaga wakaf perlu mengutamakan desain platform yang mudah digunakan, memperluas program literasi, serta meningkatkan kepercayaan melalui transparansi dan aksesibilitas guna mendorong partisipasi berkelanjutan.
Penyuluhan Penyegahan Penyakit Demam Berdarah Dengue (DBD) Dan Tuberculosis (TBC) Di Desa Pangalengan Indri Yuliafitri
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 12 : Januari (2025): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

Dengue fever (DHF) and tuberculosis (TB) are two major health problems in Indonesia that require special attention in prevention efforts. Pangalengan Village, as one of the high-risk areas for the spread of these two diseases, faces challenges in the form of an environment that supports the development of Aedes aegypti mosquitoes, as well as low public awareness of TB prevention and treatment. This outreach program aims to increase community awareness and understanding of dengue and TB prevention through a community-based educational campaign. The methods used in this program include the installation of educational posters in strategic locations, direct counseling to the community, and evaluation of the effectiveness of the campaign in increasing the knowledge of residents. The results of the activities showed an increase in awareness and changes in community behavior in implementing a Clean and Healthy Lifestyle (PHBS). The active participation of residents in the Clean Friday program and the involvement of schools and health centers in health education contributed to the success of this program. However, there are still some challenges such as low initial awareness and limited access to health facilities. Therefore, further efforts are needed in the form of more intensive and sustainable counseling, as well as the use of social media to reach more residents. With the collaboration between the government, academics, and local communities, it is hoped that this program can continue to run and have a long-term impact on dengue and TB prevention efforts in Pangalengan Village.
Kolaborasi Perguruan Tinggi Dan LAZ Dalam Upaya Pencegahan Stunting Indri Yuliafitri; Nabela Hapsari; Ahmad Luqman Hakim
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.