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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi Multiparadigma AkMen JURNAL ILMIAH MALIA Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Oetoesan-Hindia: Telaah Pemikiran Kebangsaan Jurnal Aktiva : Riset Akutansi dan Keuangan Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Ininnawa: Jurnal Pengabdian Masyarakat Accounting Student Research Journal Jurnal Abdimas Multidisiplin Vifada Management and Social Sciences Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kontemporer Indonesia Berdampak: Jurnal Pengabdian Kepada Masyarakat
Ramadhani, Febrina Nur
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Physics Public Health Social Sciences Other

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EFEKTIVITAS KINERJA KEUANGAN DALAM MENENTUKAN MODEL PREDIKSI PEMERINGKATAN SUKUK Ramadhani, Febrina Nur; Kaluge, David
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 1 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This study aims to analyze the effectiveness of financial performance in determining the prediction model for sukuk. The financial performance used in this study consists of leverage, liquidity, solvency, profitability, productivity and coverage ratio. Tests were carried out on 37 companies whose sukuk were registered with PT PEFINDO rating agencies and had financial statements in 2011-2018 using multiple discriminant analysis (MDA). The results show that financial performance can form a prediction model for sukuk with a model accuracy rate of 89.2%. There are four financial performance variables that can form a prediction model, namely leverage with long term liabilities/total asset proxy, liquidity with the proxy of current assets/current liabilities, profitability with the proxy of operating income/sales, and coverage with proxy operating income/total liabilities.
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.
Equity-based crowdfunding : alternatif penerapan akad mudharabah berbasis non bank Febrina Nur Ramadhani
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 4 No 2 (2019): 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 (517.01 KB) | DOI: 10.34202/imanensi.4.2.2019.9-15

Abstract

Abstrak Artikel ini bertujuan untuk mengkaji lebih jauh tentang penggunaan equity-based crowdfunding sebagai alternatif penerapan akad mudharabah yang berbasis non bank. Pada equity-based crowdfunding, penerbit adalah mudarib (wiraswasta) sementara platform crowdfunding hanya bertindak sebagai agen berdasarkan konsep wakalah. Sehingga, penerbit hanya dikenakan biaya penggunaan platform. Selanjutnya, Shahibul maal (penyedia modal) adalah investor yang telah menyumbangkan uang mereka secara online melalui platform elektronik. Tetapi harus diperhatikan di sini bahwa pada platform penjelasan tentang rasio pembagian laba dan rugi harus dicantumkan, sehingga sesuai dengan prinsip akad mudharabah. Abstract This article aims to further examine the use of equity-based crowdfunding as an alternative to the application of non-bank-based mudharabah agreements. In equity-based crowdfunding, the publisher is mudarib (entrepreneur) while the crowdfunding platform only acts as an agent based on the concept of time. Thus, publishers are only charged for using the platform. Furthermore, Shahibul maal (capital provider) is an investor who has donated their money online through an electronic platform. But it must be noted here that on the platform an explanation of the profit and loss sharing ratio must be listed, so that it is in accordance with the mudharabah contract principle.
DAMPAK KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARTD (IFRS) TERHADAP PERGESERAN PRINSIP SYARIAH (Studi Kasus : PT Bank Muamalat Indonesia Tbk) Indrawan Azis; Febrina Nur Ramadhani
AkMen JURNAL ILMIAH Vol 14 No 1 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study entitled Impact of Convergence to International Financial Reporting Standard (IFRS) Shifting Against Sharia, with the purpose of research; (1) the consequences of substance over form to shifts Islamic principles in PT Bank Muamalat Indonesia Tbk., (2) the consequences of the size of the probability of the shift of Islamic principles in PT Bank Muamalat Indonesia Tbk., (3) consequences of the time value of money to the shifting Islamic principles on PT Bank Muamalat Indonesia Tbk. The method used the analysis of rational criticism. The results showed Bank Muamalat Annual Report for 2012 has applied PSAK based IFRS. However, the consequences of convergence is causing a shift in the principles of sharia is a cornerstone in the company's operating system.
Aplikasi Sistem Informasi Bank Sampah: Sebuah Studi Kasus Aji Dedi Mulawarman; Novrida Qudsi Lutfillah; Febrina Nur Ramadhani; Meryana Ananda
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 5, No 3 (2022)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v5i3.002

Abstract

This study designed an information system using an action research approach. The object in this study is a group of waste banks under the auspices of the Batu City Environmental Service. The new system that will be built will strengthen the ease of use. Several things in the design of information systems proposed in this study include; first, the switch from a manual recording system to the digital recording via a computer device (application) with centralized data in one database; second, improving the format for recording customer savings books, and; third, make records for the waste bank warehouse.AbstrakPenelitian ini dimaksudkanuntukmendesain sistem informasi bank sampah melalui pendekatan riset aksi (action research). Adapun objek dalam penelitian ini adalah kelompok bank sampah yang berada dalam naungan Dinas Lingkungan Hidup (DLH) Kota Batu. Sistem baru yang dibangun nantinya akan memperkuat kemudahan penggunaan (easy to use). Dua hal yang diusulkan dalam penelitian ini yaituperbaikan pada sistem informasi manual bank sampah yang sudah berjalan sebagai diagnosis awal dan peralihan sistem pencatatan manual menuju pencatatan digital melalui perangkat komputer (aplikasi)dengan keterpusatan data dalam satu database.
Aplikasi Sistem Informasi Bank Sampah: Sebuah Studi Kasus Aji Dedi Mulawarman; Novrida Qudsi Lutfillah; Febrina Nur Ramadhani; Meryana Ananda
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 3 (2022): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (831.24 KB) | DOI: 10.33795/jraam.v5i3.002

Abstract

This study design an information system using an action research approach. The object in this study is a group of waste banks under the auspices of the Batu City Environmental Service. The new system that will be built will strengthen the ease of use. Several things in the design of information systems proposed in this study include; first, the switch from a manual recording system to the digital recording via a computer device (application) with centralized data in one database; second, improving the format for recording customer savings books, and; third, make records for the waste bank warehouse. AbstrakPenelitian ini dimaksudkan untuk mendesain sistem informasi bank sampah melalui pendekatan riset aksi (action research). Adapun objek dalam penelitian ini adalah kelompok bank sampah yang berada dalam naungan Dinas Lingkungan Hidup (DLH) Kota Batu. Sistem baru yang dibangun nantinya akan memperkuat kemudahan penggunaan (easy to use). Dua hal yang diusulkan dalam penelitian ini yaitu perbaikan pada sistem informasi manual bank sampah yang sudah berjalan sebagai diagnosis awal dan peralihan sistem pencatatan manual menuju pencatatan digital melalui perangkat komputer (aplikasi) dengan keterpusatan data dalam satu database
NET FARM INCOME CONSTRUCTION FOR SUGAR FARMERS' WELFARE Aji Dedi Mulawarman; Febrina Nur Ramadhani; Muhammad Ichsan; Pallavi Pathak
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.11

Abstract

Abstrak – Konstruksi Net Farm Income untuk Kesejahteraan Petani GulaTujuan Utama - Penelitian ini mencoba untuk menyusun formula Net Farm Income (NFI) yang berpihak pada petani.Metode - Penelitian ini menggunakan metode Islamic Anthropological Assumptions (IAA). Informan penelitian ini adalah beberapa pihak yang terlibat dalam pengembangan pertanian tebu.Temuan Utama – Penelitian ini menunjukkan bahwa meskipun hegemoni pemegang kekuasaan sangat kuat, terdapat nilai persatuan, budaya dan religiusitas di kalangan petani. Di sisi lain, petani tetap berada pada posisi yang terpinggirkan meskipun menyumbang penyerapan terbesar tenaga kerja dan pasokan tebu. Selain itu, penelitian ini menangkap nilai budaya lokal yang diwujudkan dalam ijtihad (kesungguhan) dan syukur.Implikasi Teori dan Kebijakan - Kajian ini berinisiatif untuk mentransformasikan dan mendemonstrasikan dimensi lokalitas dan religiusitas ke dalam konsep baru NFI. Bagi pengambil kebijakan, konsep NFI baru ini dapat menjadi dasar pemikiran dan pertimbangan baru untuk restrukturisasi regulasi yang menyangkut kesejahteraan petani tebu.Kebaruan Penelitian - Konstruksi baru NFI mengubah makna kesejahteraan dalam akuntansi pertanian syariah. Abstract – Net Farm Income Construction for Sugar Farmers' WelfareMain Purpose - This study attempts to develop a Net Farm Income (NFI) formula that is pro-sugar farmers.Method - This study uses the Islamic Anthropological Assumptions (IAA) method. The informants are several parties involved in developing sugarcane farming.Main Findings – This study shows that although the hegemony of the power holders is very strong, there are values of unity, culture and religiosity among the farmers. On the other hand, they are marginalised even though they are the biggest contributor to employment and sugarcane suppliers. In addition, this research captures local cultural values embodied in “ijtihad” (seriousness) and gratitude.Theory and Practical Implications - This study takes the initiative to transform and demonstrate the NFI concept with locality and religiosity dimensions. For policymakers, this concept can become a basis for new thoughts and considerations for restructuring regulations concerning the welfare of sugar farmers.Novelty - The new construction of NFI changes the meaning of welfare in Islamic farm accounting. 
Pendampingan Penentuan Harga Jual Buku di Penerbit Peneleh Aji Dedi Mulawarman; M. Fadhir A.I. Lamase; Novrida Qudsi Lutfillah; Febrina Nur Ramadhani; Meryana Rizky Ananda
Jurnal Abdimas Multidisiplin Vol. 1 No. 1 (2022): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jamu.v1i1.1437

Abstract

Purpose: to overcome problems related to determining the selling price of books appropriately by considering material and non-material aspects. Method: This assistance was carried out at Peneleh Publishers using the Participatory Action Research (PAR) method. Data were collected through observation, Focus Group Discussion, interviews, and documentation. Analysis of the success of the mentoring program can be seen through three indicators, namely knowledge, action, and evaluation. Results: The implementation of the program is carried out in three stages, namely socialization, mentoring, and review. The socialization stage of this program was carried out in 5 meetings. From the socialization stage, information was obtained regarding the problems faced by participants related to setting the selling price of books and giving discounts. The next stage is mentoring. The activities carried out at this stage are identifying material and non-material aspects in determining the selling price of books, identifying differences in the components of determining the selling price of printed books and digital books, calculating the cost of goods sold with the agreed method, determining the pattern calculation of selling prices and book discounts, as well as applying formulas with the designed system. The stage of reviewing the abilities and skills of participants is carried out to evaluate the entire program that has been carried out. Based on the review of the abilities and skills of the participants in determining the selling price of books, it can be said that the abilities and skills of the participants are good. Conclusion: The mentoring program have been achieved well. Participants of the mentoring program can understand the concept and urgency of setting selling prices on their products, be able to identify the components of costs, both material and non-material, understand the right discount calculation pattern, and be able to apply the technique of determining the right selling price for book products. published.
Village-Owned Enterprise Accounting Based on People's Economy: Against Foreign Hegemonies in Indonesia Aji Dedi Mulawarman; Virginia Nur Rahmanti; Wilson Junior; Febrina Nur Ramadhani
International Journal of Religious and Cultural Studies Vol 5 No 2 (2023): International Journal of Religious and Cultural Studies (October 2023-March 2024)
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2023.10.02

Abstract

This article aims to initiate village-owned enterprise accounting that is in accordance with the people's economy. This research was conducted in Sungai Pinang Village, Kab. Musi Rawas, South Sumatra. The authors employed Paradigma Nusantara, especially the thought of Nataatmadja as a constructive methodology. The study found that the existence of the village-owned enterprise was not running as well as expected because of the lack of awareness of the responsibility and spirit of the people's economy owned by the local village government in maintaining village sovereignty. The large potential of village revenue that should have been generated from a system of cooperation with foreign factories operating in their government area was lost. This reflects capitalist economic system. Ideally, the existence of village-owned enterprise is not only seen as a formality of completing the mandate of the law but as a means to help each other develop the economic welfare of the community as well as achieving piety.
Pelatihan tata kelola bumdes melalui sociopreneurship di desa sungai pinang sumatera selatan Mulawarman, Aji Dedi; Nur Rahmanti, Virginia; Nur Ramadhani, Febrina
Oetoesan-Hindia: Telaah Pemikiran Kebangsaan Vol 5 No 1 (2023): Oetoesan Hindia : Telaah Pemikiran Kebangsaan
Publisher : Peneleh Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/oh.v5i1.171

Abstract

Permasalahan dasar dari BUMDes adalah lemah dalam melakukan tata kelola yang baik, hal serupa pun dialami oleh BUMDes Sungai Pinang Jaya dimana belum optimalnya fungsi manajerial, minimya kapasitas SDM dalam pengelolaan administrasi dan keuangan yang menyebabkan permasalahan transparansi dan akuntabilitas, strategi operasional dan pemasaran yang masih konvensional merupakan permasalahan yang dialami oleh mitra pengabdian ini, sehingga taget BUMDes yang telah ditetapkan seringkali tidak tercapai. Oleh karena itu, pengabdian ini dilakukan untuk memperkuat tata kelola BUMDes dengan melakukan Pelatihan. Pelatihan manajerial meliputi identifikasi potensi desa, Bisnis plan dan manajerial, aspek keuangan dan perpajakan dan digital marketing. Hasil yang diperoleh dari kegiatan ini adalah pemahaman masyarakat terhadap tata kelola BUMDES masih terbatas, sehingga kegiatan ini menjadi wadah pengembangan bagi masyarakat desa Sungai Pinang, Sumatera Selatan. Kata Kunci: BUMDes,Tata Kelola, Kemandirian Ekonomi, Sociopreneurship.
Co-Authors - Indrawan Azis, - Aji Dedi Mulawarman Akbar, Wina Ayudia Ananda, Meryana Rizky Anisatun Humayrah Rais Anwar, Azwar Bahri, Nur Alim Dahlan, Lukman David Kaluge Ekaviana, Dessy Hidayatullah, Andi Muhammad Syukur Lamase, Muhammad Fadhir Abdullah Ido Lilik Purwanti M. Fadhir A.I. Lamase Meryana Ananda Meryana Ananda Meryana Rizky Ananda Meryana Rizky Ananda Muhammad Fadhir Abdullah Ido Lamase Muhammad Ichsan Nasrullah Asri Novrida Qudsi Lutfillah Novrida Qudsi Lutfillah Novrida Qudsi Lutfillah Nur Rahmanti, Virginia Nurafni Oktaviyah Pallavi Pathak Rahayu Alkam Sam, Marwah Amaliah Putri St Ainun Khairunnisa Virginia Nur Rahmanti Warka Syachbrani Wilson Junior