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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Akuntansi AKUNESA Pendidikan Ekonomi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Manajemen AKRUAL: Jurnal Akuntansi Jurnal Akuntansi Aktual INVENTORY: JURNAL AKUNTANSI JURNAL PENDIDIKAN TAMBUSAI JAE (Jurnal Akuntansi dan Ekonomi) At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi Kompetif JURNAL AKUNTANSI Jurnal Ilmiah Edunomika (JIE) Jurnal Bina Akuntansi wacana equiliberium (jurnal pemikiran penelitian ekonomi) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Muttaqien; Indonesian Journal of Multidiciplinary Islamic Studies Jurnal Ilmiah Wahana Pendidikan Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Jurnal Arastirma Jurnal Manajemen dan Profesional Jurnal Kolaboratif Sains Muhasabatuna: Jurnal Akuntansi Syariah Abimanyu: Journal of Community Engagement Jurnal Akuntansi AKUNESA Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Jurnal Indonesia Sosial Teknologi Innovative: Journal Of Social Science Research Jurnal Riset Akuntansi Jurnal Pengabdian Masyarakat Nusantara Kajian Ekonomi dan Akuntansi Terapan Manajemen : Jurnal Ekonomi IPSSJ Proceeding International Annual Conference Economics, Management, Business, and Accounting
ROHMAWATI KUSUMANINGTIAS
Universitas Negeri Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH RISK BASED CAPITAL, PREMIUM GROWTH RATIO, DAN BEBAN KLAIM TERHADAP PROFITABILITAS PADA ASURANSI JIWA SYARIAH Anita, Anita; Kusumaningtias, Rohmawati
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v%vi%i.13643

Abstract

This study aims to examine and analyze the effect of risk based capital, premium growth ratio, and claims expense on the level of profitability proxied by return on assets with research subjects Sharia life insurance companies in Indonesia. This study uses a quantitative research method with purposive sampling technique, which produces a sample of 17 sharia life insurance companies (consisting of 85 data) that are actively registered with the Indonesian Financial Services Authority in the 2016-2020 period. This study shows that the premium growth ratio and claim expense have no effect on the level of profitability. Meanwhile, risk based capital has an influence on the level of profitability
Identifikasi 8 Ashnaf Untuk Mendukung Akuntabilitas Lazis Dalam Pengentasan Kemiskinan Di Kecamatan Palengaan, Pamekasan Pujayanti, Bella Apryani; Kusumaningtias, Rohmawati
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 9 No 01 (2021): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2021
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.9.01.01-16

Abstract

The purpose of this study was to identify 8 ashnaf to support LAZIS accountability in poverty alleviation in Palengaan District. The type of research used is qualitative research with a descriptive approach. The data in this study were obtained through interview, observation and documentation techniques. Sources of data used in the form of primary data sourced from interviews with the head of LAZIS, mustahik, muzakki, and local religious leaders, as well as secondary data from books, articles and journals. The results showed that there were only 4 groups of zakat recipients (ashnaf) identified in the LAZIS Panyeppen area, namely the indigent, the poor, amil, and fi sabilillah. In addition, from the results of the study it is also known that the distribution of zakat carried out by LAZIS Panyeppen has not fully helped the needs of the mustahik (the poor), this is because the nominal amount of zakat received by the poor is relatively lower than that received by other groups, so poverty in the Palengaan area has not been fully resolved.
Kreasi Ragam Dolanan Anak Memperkaya Warisan Sandur Bojonegoro Kusumaningtias, Rohmawati; Yulianingsih, Wiwin; Hidajad, Arif
Jurnal Pengabdian Masyarakat Nusantara Vol 5 No 1 (2025): Desember 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/dimastara.v5i1.27499

Abstract

Kesenian Sandur merupakan bagian dari tradisi budaya masyarakat Bojonegoro, yang menghadapi tantangan dalam pelestariannya, terutama di kalangan generasi muda. Penelitian ini bertujuan untuk melestarikan Sandur melalui diversifikasi produk yang dapat diterapkan pada dolanan anak, sebagai sarana edukasi dan hiburan yang mengenalkan budaya Sandur kepada generasi muda. Metode yang digunakan dalam pengabdian ini meliputi pelatihan dan pendampingan kepada seniman Sandur dalam menciptakan produk turunan yang berbasis pada nilai-nilai budaya lokal, seperti permainan tradisional yang mendidik. Hasil dari pengabdian ini menunjukkan bahwa produk diversifikasi, seperti mainan kartu, boneka wayang, dan buku berwarna, berhasil meningkatkan keterampilan seniman dalam mengembangkan produk yang edukatif. Selain itu, pelatihan kewirausahaan yang diberikan memungkinkan para seniman untuk mengelola dan memasarkan produk mereka secara mandiri. Program ini diharapkan dapat memperkenalkan kesenian Sandur kepada generasi muda, melestarikan budaya, dan meningkatkan kesejahteraan seniman Sandur di Bojonegoro.
SERVICE QUALITY DEVELOPMENT STRATEGY THROUGH BANKING DIGITALIZATION AT PT.BPR TANAOBA LAIS MANEKAT Ritha Lidia Frare; Rohmawati Kusumaningtias
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 11 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i11.1360

Abstract

This research aims to explore strategies for developing the quality of banking services through digitalization in PT. BPR Tanaoba Lais Manekat (TLM). In the era of Industry 4.0, digital transformation has become an urgent need to improve service efficiency and meet customer needs. The research method used is a descriptive qualitative approach with a case study on BPR TLM in Kupang, East Nusa Tenggara. Data was collected through interviews, observations, and documentation. The results of the study show that BPR TLM has utilized digital technology in the development of its services, such as the use of social media for promotion and implementation plans of self-service service systems, including mobile banking and internet banking. However, there are obstacles in the form of a lack of competent human resources in managing social media and digital infrastructure that are not optimal. This transformation is expected to improve service quality, customer loyalty, and the bank's competitiveness.
SUSTAINABLE ACCOUNTING PRACTICES IN A VILLAGE-OWNED ENTERPRISE : A TRIPLE BOTTOM LINE CASE STUDY OF CAFE JAMU BUMDES KEPUHANYAR Noviana, Franciska Diah Ayu; Kusumaningtias, Rohmawati; Samad, Nur Hayati Binti AB
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3739

Abstract

Introduction: This study aims to analyze the implementation of sustainable accounting practices using the Triple Bottom Line framework at Cafe Jamu, a village-owned enterprise (BUMDes) in Kepuhanyar, Mojokerto.Methods: This study uses a qualitative case-study approach based on Geoff Lamberton’s 2000 sustainable accounting framework, which includes five evaluation components: sustainable financial performance, eco-efficiency, ecological sustainability, intragenerational equity, and intergenerational equity. Data collection involved semi-structured interviews, observation, and document analysis. The results were analyzed using the interactive analysis model by Miles, Huberman, and Saldaña. Data validity was maintained through source and method triangulation, with results confirmed by informants.Results: The results indicate that Cafe Jamu has implemented sustainable activities despite the absence of a formal accounting and reporting system. Empirical findings highlight five key areas: sustainable financial performance, eco-efficiency, ecological sustainability, intragenerational equity, and intergenerational equity. These practices are reflected in business stability, effective utilization of available resources, business reliance on local raw materials, community empowerment in the village, and preservation of knowledge about the use of traditional herbal medicines. Based on stakeholder theory, sustainability practices are influenced by local stakeholders’ interests and needs, and legitimacy theory implies that the social legitimacy of BUMDes will be related to the alignment of its operations with the community.Conclusion and suggestion: According to the study’s findings, Café Jamu's sustainable accounting practices are unevenly implemented, with environmental and cultural factors prioritizing distribution, and economic factors. To improve economic performance while upholding community-based sustainability values, it is recommended that the company gradually establish a basic financial and sustainability recording system. Keywords: BUMDes, Sustainable Accounting, Triple Bottom Line, SDGs
Optimizing Business Corn Silk as A Fungctional Drink to Enhance Body Immunity Reni Aprilliya Linawati; Rohmawati Kusumaningtias
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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

Abstract

Corn silk is an organic waste that has no selling value so if it is not used properly it will pollute the environment by causing bacteria and bad odors. Corn silk contains the minerals calcium, potassium, magnesium, sodium, essential oils, alkaloids, saponins, tannins and flavonoids, proteins, carbohydrates, fiber, vitamins B, vitamin C, vitamin K, steroids (sitosterol and stigmasterol), and protocatechin acid ( compounds polyphenols) which are good for consumption for people with cholesterol, diabetes and hypertension. The purpose of this study was to analyze the benefits of corn silk which is processed into a functional drink in the form of milk. The method applied is a literature review by reviewing some of the previous literature and calculating BEP (Break Event Point), ROI (Return On Investment) and NPV (Net Present Value). This research gives the result that this product has a positive value with a total ROI of 33% and has an NPV between present value and cash flow in the next year of IDR 20,998,440. Based on the financial projection analysis that has been carried out, it shows that the corn hair milk business is feasible to implement.
Bagaimana Corporate Social Responsibility Memengaruhi Kinerja Keuangan Perusahaan Consumer Goods? Daniar Pasha Prillia Adi Ningrum; Ningrum, Daniar Pasha Prillia Adi; Kusumaningtias, Rohmawati; Muthohhari, Abdullah Hanif
Manajemen: Jurnal Ekonomi Vol. 7 No. 1 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/1n74we24

Abstract

Saat ini, generasi muda di Indonesia semakin sadar akan isu-isu lingkungan dan keberlanjutan sehingga mendorong perusahaan khususnya sektor industri barang konsumsi untuk meningkatkan inisiatif CSR dan praktik keberlanjutan.  Tujuan dari penelitian ini adalah untuk menguji pengungkapan CSR ekonomi, CSR lingkungan dan CSR sosial yang memengaruhi tingkat profitabilitas (ROA) dan Tobins'Q Perusahaan. Sampel dalam penelitian ini diambil dengan menggunakan metode purposive sampling sehingga memperoleh 63 perusahaan pada sektor consumer non cyclicals dan healthcare di Bursa Efek Indonesia selama periode 2018-2023. Metode penelitian menggunakan pendekatan kuantitatif pada aplikasi Stata versi 17 dengan tahapan uji statistik deskriptif, winsoring variabel yang tidak dummy pada tingkat 1-99%, matriks korelasi dan analisis regresi berganda. Penelitian ini berhasil membuktikan bahwa pengungkapan CSR ekonomi berpengaruh positif signifikan terhadap ROA dan Tobins'Q. CSR sosial berpengaruh positif signifikan terhadap Tobins'Q. Namun, CSR lingkungan berpengaruh negatif signifikan terhadap Tobins'Q perusahaan. Diharapkan pada penelitian selanjutnya menggunakan alat ukur lain untuk mengukur variabel kinerja keuangan mengingat tidak signifikannya CSR lingkungan dan CSR sosial ketika menggunakan ROA. Kedua, menambah sumber data sekunder selain laporan tahunan dikarenakan beberapa perusahaan mengungkapkan CSR melalui laporan lain serta memperluas sektor perusahaan dan perpanjangan periode agar memperoleh sampel lebih banyak sehingga mampu menggambarkan keadaan yang sebenarnya dalam jangka panjang.
Pelatihan Tatakelola Keuangan Rumah Tangga Orang Tua Siswa Sekolah Indonesia Kuala Lumpur Rendra Arief Hidayat; Rohmawati Kusumaningtias; Merlyana Dwinda Yanthi; Rediyanto Putra
Jurnal Abdimas Indonesia Vol. 6 No. 1 (2026)
Publisher : Perkumpulan Dosen Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34697/jai.v6i1.2356

Abstract

Pada tahun 2013 dan 2016, Otoritas Jasa Keuangan (OJK) melakukan Survei Nasional Literasi Keuangan (SNLK) untuk mengevaluasi tingkat literasi keuangan di seluruh Indonesia. Berdasarkan hasil survei tersebut, indeks literasi keuangan masyarakat Indonesia pada tahun 2013 sebesar 21,8%, sementara pada tahun 2016, indeks literasi keuangan meningkat menjadi 29,7%. Senada dengan hal tersebut Survei Nasional Literasi Keuangan (SNLK), menunjukan bahwa level literasi keuangan PMI masih perlu untuk dioptimalisasikan. Perilaku menabung, investasi, asuransi, dan perencanaan pensiun pekerja migran dapat dipengaruhi oleh kenaikan tingkat literasi keuangan. Selain itu, meningkatnya pengetahuan keuangan dapat berdampak pada frekuensi remitansi yang dilakukan oleh pekerja migran, yang merupakan metode penting pengiriman uang bagi keluarga mereka di Indonesia (Karunarathne dan Gibson, 2014). Program pengabdian ini akan berfokus pada pelatihan literasi keuangan pada PMI yang berada di Sekolah Indonesia Kuala Lumpur Malaysia (SIKL). Adapun sasaran utama dari kegiatan pengabdian kepada masyarakat ini adalah orang tua murid dari siswa yang mengenyam Pendidikan di SIKL. Mayoritas dari orang tua murid merupakan pekerja kasar di Malaysia. Dengan profesi sebagai pramusaji warung makan, penjaga kedai, cleaning service dan sebagainya. Sehingga, dari kegiatan ini nantinya diharapkan akan dapat meningkatkan level literasi dari PMI di sana dalam hal pengelolaan keuangan, baik jangka pendek maupun jangka Panjang.
Co-Authors Abdullah Hanif Muthohhari Abrory, Mochamad Kasful Anwar Achmad Ardanu Admojo, Muhammad Yansen Suryo Afifuddin, Muhammad Agustin, Citra Eka Ahmad Fiqih Baidhlowi Aini, Rahmaniar Cholifahtul Alia Ariesanti Ambar Kusumaningsih Amelia Candra Murti Andriani, Elisabeth Natalie Joy ANDRIYANA, ERFA Angelina, Vira Anggraeni, Dhea Puspita Anggraeni, Diva Syaiful Anggraini, Aprilita Dina Anindita, Shafa Tanaya Anita Anita Anita Anita ARIF HIDAJAD Ariqah, Nadia Faustina Artika Ratna Sari Devi ASMARANI, MARLIA ASTI SALAMAH, SILKA Atika Maulydina Damayanti Soedibyo Aulia, Nisrina Ayu Fitriatul Ulya Ayu, Siti Aisyah Putri Azizah, Najma Auralia Ayu Nur Azzahra, Jihan A’isyah Hani Agustin Bachtiar, Jihan Zahidah Imtinan Bayu Rama Laksono Cantika Sari Siregar Cantika, Marsha Choirina, Najwa Widya Damayanti, Novita Dwi Dandy Christian Vieri Daniar Pasha Prillia Adi Ningrum Daniar Pasha Prillia Adi Ningrum Desi Marilin Swandayani Desi Marilin Swandayani, Desi Marilin Desviani, Dicha Putri Dewi ANGGRAENI DEWI ASMASARI, WANITA Dian Anita Nuswantara Diana Rahmasari Diva Aulia Ni`masari EKA PUTRA, FAISHAL Eko Prasetyo Faidhoh, Minchatul Maula Umi Fatmala, Nawang Fikriyah, Siti Mashlahatul Fira Kartika Ningtyas Firdausi Arrayyan Saputra Fitri, Nadia Fitri, Tita Sahabsari Supraba Fransisca, Theresia Adelia Fritzy, Viorelia Claressa Gita Cahya Puspita Gita Cahya Puspita, Gita Cahya Hafsah, Salvany Maulida Rahma Hariyati Hariyati Hariyati Hassanah, Annisa Uswatun Hendrik, Skolatiska Listyana Herbekti Riyandhono Hidayat, Rendra Syarief Hikmah, Daris Hilmawati, Mei Ruli Ninin Imlika, Lyra Hafsari Darapuspita Inayah, Nayla Putri Indira Ayu Fitria Indryani, Alifia Putri Julietta Fairuzar Awrasya Khoirul Wakhid Khotijah, Faradita Sabrina Khotizah, Nur Hidayatul Kinanti Putri Rosalina Dewi Kusumanigsih, Ambar Kusumaningsih, Ambar Lawalata, Alexandra Gabriella Lintang Venusita Loggar Bhilawa Lola Putri Kalita Luis Leonaldo Lukas Eric Danutirtho Made Dudy Satyawan Manullang, Lydia Natasya Mardiana, Arie Citra Mariana Meilina, Sintya Melinda Puspita Devi Merlyana Dwinda Yanthi Muthohhari, Abdullah Hanif Nabila, Zaqiyatin Natasya, Faiq Nerisafitra, Paramitha Ningrum, Daniar Pasha Prillia Adi Novia Yusfiyanti Laili Noviana, Franciska Diah Ayu Novita Sari Nur Kummala Prahasti Nuril Firdaus Nuswantoro, Jabang Tetuko Oktafiana, Prestika Parisya Muthi Pasa Permata, Amelia Pinky Permata Sari Prasetia, Sagita Shafa Prasetya, Dinisa Mareta Diva Pujayanti, Bella Apryani Pujiono Pujiono Putra, S.E., MSA, Rediyanto Putri Asmiati Cahya Putri, Salsabila Athira Najla Sanda PUTRI, SILVIA Rahmadhani, Oktavia Dwi Rahmawati, Rita Ayu Rahmawati, Rizka Amalia Ramadhan, Aulia Wahyu Ramadhandy, Hary Kurnia Ramadhani, Nur Rouf Rizqi Ratnasari, Zenita Nur Ilmi Redianto Putra Rediyanto Putra Rendra Arief Hidayat Rendra Arief Hidayat Reni Aprilliya Linawati Ritha Lidia Frare Rizqi, Moch. Fathu Ardan Rohmah, Neilly Alfiatur Romi Ilham, Romi Roudhotun Ni’mah Safania Anindya Safira Amelia Santoso Salsabila, Aliya Dinar Salsabila, Kirana Anindya Salsabilah, Dzakiyah Samad, Nur Hayati Binti AB Sari, Vita Amelia Fatma Fatika Sechan, Oneng Sarah Setiawan, Niastika Anggreini Setyawan, Nadine Diura Shanfariza Nevada Sianipar, Christiani Martha Maharani Sinatra, Zaneta Ardelia Ruth Siti Aisyah Sudjianto, Manuela Vanlentera Kasih Berlinda SUHADI, ARINNA Sutjahjo, Julia Angelica Syifa, Zahra As Sylvia . Tantri, Margaret Retno Ulfiana, Novi Vilary, Maria Gabriela Bella Virnanda, Resty Rahayu Widjaya, Ega Hardyan Putra Witis Anggraito WIWIN YULIANINGSIH Wulandari, Imelda Dwi Wulandari, Riska Ayu Yanti Yanti Yolandha Dewi Rosestino Yusuf, Faradila Desiyanti Zahro, Ana Masniatuz