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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi MALIA IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Ihsan: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Al Dzahab NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Atestasi : Jurnal Ilmiah Akuntansi RANGGUK: Jurnal Pengabdian Kepada Masyarakat
Ekaviana, Dessy
Universitas Brawijaya, Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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KEPUASAN KERJA SEBAGAI MODERASI PENGARUH TOTAL QUALITY MANAGEMENT TERHADAP KINERJA KARYAWAN Ekaviana, Dessy; Kaluge, David
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 1 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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

Abstract

This research was conducted to determine the effect of Total Quality Management on Employee Performance with a moderating variable namely Job Satisfaction. The method used in this study is regression analysis. The conclusions from the results of data analysis are (1) Total Quality Management has a significant effect on Employee Performance so that by increasing the value of Total Quality Management (TQM) it will provide a significant increase in Employee Performance. (2) Total Quality Management and Job Satisfaction show insignificant influence on Employee Performance, so the hypothesis that Job Satisfaction moderates the relationship between Total Quality Management and Employee Performance is rejected because the effect is insignificant.
Al fatiha: pengingat rutin implementasi perilaku etis pelaku bisnis Dessy Ekaviana
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 3 No 2 (2018): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.682 KB) | DOI: 10.34202/imanensi.3.2.2018.31-37

Abstract

Abstrak Artikel ini bertujuan untuk mengkaji peran pemaknaan Al-Fatiha bagi perilaku etis para pelaku bisnis. Pada surah Al-Fatiha dijelaskan tentang beberapa hal, yakni; hari Pembalasan, bimbingan kepada hamba-hamba-Nya agar memohon dan tunduk kepada-Nya, mengesakan-Nya dan menyucikan-Nya dari sekutu atau tandingan, bimbingan agar manusia memohon petunjuk kepada-Nya menuju jalan yang lurus, serta anjuran untuk mengerjakan kebaikan agar manusia dapat berkumpul dengan orang-orang yang beruntung di hari Kiamat kelak. Dengan demikian apabila seorang Muslim sebagai pelaku bisnis itu memahami secara baik mengenai makna dan nilai yang terkandung pada Surat Al Fatiha, maka nilai-nilai kebaikan itu akan diingat berulang-ulang dan mengakar dalam diri sehingga melahirkan etika bisnis yang baik pula. Abstract This article aims to examine the role of Al-Fatiha's meaning for the ethical behavior of business people. In the surah Al-Fatiha several things are explained, namely; the Day of Judgment, guidance to His servants to plead and submit to Him, impose Him and sanctify Him from allies or counterparts, guidance so that human beings ask for guidance to Him towards the right path, and advice to do good so that humans can gather with lucky people on the Day of Judgment. Thus, if a Muslim as a businessman understands well the meaning and value contained in the Letter of Al-Fatiha, then the good values will be remembered repeatedly and rooted in themselves so as to produce good business ethics.
Circle bottom line: mengkonstruksi akuntansi sosial-lingkungan dalam bingkai spiritualitas Febrina Nur Ramadhani; Dessy Ekaviana
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 5 No 1 (2020): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.5.1.2020.17-24

Abstract

Abstrak Tulisan ini mencoba untuk menyempurnakan konsep triple bottem line dengan menyusun kembali relasi antara dimensi triple P dan spiritualitas, yang kemudian dinamakan circle bottom line. Circle bottom line mencakup tiga dimensi yakni people (sosial), planet (lingkungan), profit (ekonomi) yang dilandasi dimensi spiritualitas dalam pengukurannya. Dimensi spiritualitas yang digunakan yakni spirit religius. Dalam hal ini adalah konsep Eco-Theology Islam yang mencakup tiga prinsip, yakni tawhīd (kesatuan seluruh makhluk), amānah-khalīfah (kejujuran-kepemimpinan), dan ākhirah (tanggung jawab). Relasi antar dimensi circle bottom line yang berbasis prinsip-prinsip Islam pada Eco-Theology Islam kemudian dijadikan sebagai dasar penerapan akuntansi sosial-lingkungan. Abstract This paper tries to refine triple bottem line concept by rearranging the relations between triple P dimensions and spirituality, which is then called circle bottom line. Circle bottom line includes three dimensions, namely people (social), planet (environment), profit (economy) based on the dimensions of spirituality in measurement. The dimension of spirituality used is religious spirit. In this case the concept of Eco-Theology of Islam includes three principles, namely tawhīd (unity of all beings), amānah-khalīfah (honesty-leadership), and ākhirah (responsibility). The inter-dimensional relationship of circle bottom line based on Islamic principles in the Eco-Theology of Islam is then used as the basis for the application of social-environmental accounting.
The Influence of Profitability, Liquidity, and Operating Capacity on Financial Distress with Capital Structure as a Moderating Variable Ekaviana, Dessy
SUBSTANSI Vol 8 No 2 (2024): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v8i2.2882

Abstract

The aim of this research is to determine the effect of profitability, liquidity and operating capacity on financial distress with capital structure as a moderating variable. The population used in this research is manufacturing companies registered on the IDX in 2020-2022, totaling 90 companies using purposive sampling techniques to obtain 256 units of research sample data. This data was obtained from the annual financial report on the IDX. The analytical method used is logistic regression analysis with SPSS 25 software. This research uses three independent variables, namely profitability, liquidity and operating capacity, which were chosen based on inconsistent findings from previous research. The innovation in this research lies in the addition of Capital Structure as a moderating variable, with a proxy for debt to equity ratio (DER). This step was taken because there was little previous research that treated Capital Structure as a moderating variable. The use of DER is expected to strengthen or weaken the relationship between profitability, liquidity and operating capacity and financial distress. The research object includes manufacturing companies listed on the IDX, with an observation period from 2020 to 2022.
Mosque Transparency under Frame Qur'an Surah At Taubah Verse 18: Analysis at the Mosque of Jogokariyan Dessy Ekaviana; Iwan Triyuwono; Ali Djamhuri
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i1.173

Abstract

The purpose of this study is to formulate accountability policies at the Jogokariyan Mosque. The research was conducted using the Islamic ethnomethodology scheme. Via interviews with several Jogokariyan mosque takmirs, the information was collected. Direct observation is also performed so that the requisite data can be thoroughly obtained. The results of the exploration show four ways in which the takmir of the Jogokariyan Mosque performs accountability practices: 1) ensuring the best for the mosque's needs; 2) providing special needs facilities for pilgrims; 3) accommodating the fulfillment of congregational worship in Maliyah; and 4) providing social security for the community. In the four phases, mutual value is included. As mentioned in verse 18 of QS At-Taubah, the adoption of accountability practices in these four ways is based on the spirit of the prosperity of the mosque. In order to receive the happiness of Allah, the takmir of the Jogokariyan Mosque uses the entire course of transparency training
Perception of Mosque Accountability: Insights from Jogokariyan Mosque Ekaviana, Dessy
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 7 No. 2 (2024): Jurnal Akuntansi dan Keuangan Syariah - ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v7i2.347

Abstract

Abstract Purpose: This study aims to explore the concept of accountability as understood by the leadership (Takmir) of Jogokariyan Mosque, focusing on how Islamic values shape their governance practices. Methodology: A qualitative approach was employed within an interpretive paradigm to uncover the nuanced perceptions of accountability among the mosque’s leadership. Data were collected through in-depth interviews and observations to capture the deeper meanings behind their practices. Findings: The research identifies three core interpretations of accountability rooted in the concept of amanah (trustworthiness): (1) fulfilling responsibilities according to assigned duties, (2) transparently reporting on those responsibilities to the public, and (3) carrying out tasks with a strong personal commitment. The first interpretation emphasizes concrete actions through four stages: mapping, service delivery, empowerment, and guidance. The second highlights the importance of transparency in maintaining public trust, while the third underscores the social dynamics of accountability, focusing on authority, loyalty, and integrity. Implications: These findings provide valuable insights into how religious institutions can balance spiritual, social, and moral dimensions of accountability with contemporary governance challenges. The Jogokariyan Mosque leadership demonstrates how Islamic values can be integrated into governance, offering a model for value-driven management that fosters both spiritual growth and community development. Originality: This study presents a unique perspective on amanah-based accountability within religious institutions, particularly from an Islamic governance lens. By examining the case of Jogokariyan Mosque, the study contributes to broader discussions on accountability in non-profit and faith-based organizations, highlighting the potential for religious institutions to model transparent, ethical leadership in complex social contexts.
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.
Productive Zakat Based on Local Potential: A Multi-Case Study in Rural and Urban Areas Ekaviana, Dessy; Nur Ramadhani, Febrina
MALIA: Jurnal Ekonomi Islam Vol 16 No 2 (2025)
Publisher : Department of Islamic Economics, Faculty of Islamic Religion, Yudharta University Pasuruan, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/ml.v17i2.6153

Abstract

Introduction: This study explores the implementation of locally-based productive zakat programs in urban and rural contexts, aiming to analyze the effectiveness of integrating local economic potential in empowering zakat beneficiaries. Using a qualitative multi-case study approach, Wahdah Inspirasi Zakat (WIZ) Makassar was selected as the urban case and LAZISMU Grobogan as the rural case. Methods: Data were collected through in-depth interviews and document analysis. Results: The results reveal that leveraging local potential in productive zakat programs significantly improves the income and economic independence of mustahik. WIZ Makassar focuses on skills training, micro-business support, and women empowerment to address urban poverty. In contrast, LAZISMU Grobogan utilizes rural resources such as goat farming and organic fertilizer production to support small businesses and community welfare. The study identifies five key phases in program success: mapping potential, selecting beneficiaries, providing continuous assistance, monitoring business progress, and conducting evaluation. Conclusion and Suggestion: However, challenges persist, including beneficiaries' preference for consumptive aid and the limited human resources in zakat institutions. To overcome these barriers, strategies such as community education, institutional capacity development, and funding diversification are necessary. The findings underscore the importance of context-specific zakat management models tailored to local characteristics, ensuring sustainable economic empowerment. This research offers a practical framework for zakat institutions seeking to optimize the impact of productive zakat programs in varied socioeconomic settings.
Pemberdayaan Ekonomi Masyarakat Dusun Thekelan melalui Pemanfaatan Limbah Organik menjadi Eco-Enzyme Ekaviana, Dessy; Trisni Suryarini; Hasan Mukhibad; Nur Anita; Atik Ul Mussanadah; Andhina Putri Keriyanti
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 4 (2025): November: NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v5i4.6550

Abstract

Household organic waste production in Thekelan Hamlet has increased along with population density and agricultural activities, potentially having negative impacts on the environment and health. However, this waste actually has the potential to be processed into environmentally friendly products with economic value, one of which is eco-enzymes. This community service activity aims to increase community awareness and skills in processing organic waste into eco-enzymes through a participatory approach, technical training, and live demonstrations. The main partners in this activity are housewives and village environmental cadres, who are the main targets for introducing organic waste processing techniques. During the implementation, participants were trained on the benefits and how to produce eco-enzymes independently. This activity not only provided an understanding of the eco-enzyme production process but also motivated participants to produce eco-enzymes independently at home. The results of this activity showed a significant increase in understanding of the benefits of eco-enzymes as an environmentally friendly product, which can be used as a natural cleaner and organic fertilizer. In addition, participants also began to demonstrate the initiative to produce eco-enzymes independently, which has the potential to reduce household organic waste and increase economic value through the utilization of this product. The findings from this activity demonstrate that community-based waste management can not only be an environmentally friendly solution but also has high economic value. This empowerment model can serve as a sustainable model and be implemented in other areas, providing extensive benefits to the environment and the local economy. Furthermore, this activity introduced the concept of sustainable waste management to the community, providing them not only with new knowledge about organic waste processing but also with the opportunity to apply these techniques in their daily lives.
Co-Authors Ali Djamhuri Ali Djamhuri Amalia, Via Andhina Putri Keriyanti Ardina, Ayu Martaning Yogi Atik Ul Mussanadah David Kaluge Eriyani Eriyani, Eriyani Hadid Prastyo, Fatah Hasan Mukhibad Iwan Triyuwono Nur Anita Pramono Sari, Maylia Ramadhani, Febrina Nur Ratnani, Mariana Ratih Siti Fatimah Trisni Suryarini Triwuyono, Iwan