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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Manajemen dan Bisnis (Performa) Jurnal Manajemen Bisnis Dinamika Pendidikan International Journal of Nusantara Islam Journal of Economics, Business, & Accountancy Ventura JAM : Jurnal Aplikasi Manajemen Journal of Accounting and Investment Jurnal Ekonomi Syariah Teori dan Terapan JURNAL IQRA´ Indonesian Journal of Sustainability Accounting and Management AKUNTANSI DEWANTARA Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Tadbir : Jurnal Studi Manajemen Pendidikan Journal of Islamic Economic Laws Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL MANAJEMEN BISNIS EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis Journal of Innovation in Business and Economics JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Kesehatan JASF (Journal of Accounting and Strategic Finance) Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Enrichment : Journal of Management Jurnal Layanan Masyarakat (Journal of Public Service) Airlangga Development Journal Prosiding Conference on Research and Community Services Jurnal Pengabdian Masyarakat Asia REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Indian Journal of Forensic Medicine & Toxicology Jurnal Ekonomi dan Perbankan Syariah Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis International Journal of Humanities Education and Social Sciences Jurnal Defendonesia (DEFENDONESIA) Jurnal Akuntansi dan Keuangan Indonesia Acitya Wisesa: Journal of Multidisciplinary Research Jurnal Manajemen Informatika dan Bisnis Digital Applied Quantitative Analysis (AQA) Indonesian Journal of Sustainability Accounting and Management Jurnal Ilmiah Manajemen Surya Pasca Scientia Riset Akuntansi dan Keuangan Indonesia International Journal of Nusantara Islam E-JURNAL AKUNTANSI Journal of Islamic Economic Laws Jurnal Pendidikan dan Pengembangan Sumber Daya Pertahanan
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Enhancing the Role of Cooperatives in Achieving Community Welfare in Tunah Village, Semanding Sub-district, Tuban Supratiwi, Wiwik; Agustia, Dian; Soewarno, Noorlailie; Isnalita; Iswati, Sri; Tjaraka, Heru; Kurniawati, Ika Atma; Kalanjati, Devi Sulistyo; Utama, Anak Agung Gde Satia; Izzato Millati
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2531

Abstract

Purpose: This project aims to strengthen the capacity of the Tunah Village community in managing cooperatives and local natural products such as Siwalan, Legen, or Lontar. It addresses the lack of financial and managerial skills, which limits economic development in the region. Method: Conducted by the Department of Accounting at Airlangga University with PT. Legend Trend, the project involved training sessions in financial accounting, management accounting, and taxation. Data was gathered through observations and pre/post-training assessments. Practical Application: The program provides practical skills for cooperative management and business planning, supporting job creation and economic growth. It aligns with SDG Goal 1 (No Poverty) and Goal 8 (Decent Work and Economic Growth). Conclusion: The project has demonstrated that targeted training in financial and management skills can significantly improve the operational effectiveness of rural cooperatives and unlock the economic potential of natural resources such as Siwalan. These findings highlight the importance of integrated community-university-industry partnerships in fostering sustainable rural development and economic resilience.
Evaluasi Keuangan Perusahaan Industri Pertahanan untuk Mendorong Kemandirian Ekonomi Pertahanan Nasional Thea Diva; Zainal Abidin; Sri Iswati
DEFENDONESIA Vol. 9 No. 1 (2025): April : Jurnal Defendonesia
Publisher : Lembaga Kajian Pertahanan Strategis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54755/defendonesia.v9i1.143

Abstract

The defense industry has a strategic role in supporting Indonesia's economic independence and national security. Companies such as PT Pindad, PT Dahana, and PT INTI are the main actors in providing defense equipment, explosives, and strategic communication technology. However, financial and operational challenges still hamper their contribution to defense economic independence. This study aims to evaluate the financial performance of the three companies in the 2019-2023 period with a focus on financial performance evaluation analysis. The research method uses a quantitative descriptive approach based on secondary financial data. The results show that PT Pindad and PT Dahana experienced a significant increase in net profit in 2023, amounting to IDR 120.77 billion and IDR 458.46 billion respectively, after facing fluctuations during the study period. In contrast, PT INTI continued to record losses from 2019 to 2023, with the largest loss reaching Rp 434.77 billion in 2019. This finding indicates a significant difference in the company's ability to overcome financial challenges. The implications of this study highlight the importance of strengthening managerial strategies, operational efficiency, and government policy support to sustainably increase the defense industry sector's contribution to national economic independence.
The Efforts to Improve Student Learning Outcomes with an Online Material Solution in School Classes in Rural Indonesia Muhammad Tahajjudi Ghifary; Suryanto; Sri Iswati; Suwarni; Bambang Purwoko
Jurnal Iqra' : Kajian Ilmu Pendidikan Vol. 7 No. 1 (2022): Jurnal Iqra' : Kajian Ilmu Pendidikan
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/ji.v7i1.1710

Abstract

This article was an effort to improve student learning in schools in rural areas that can be made by various solutions, including utilizing materials available on the Internet. The authors believe that schools in remote areas did not necessarily have to surrender to their conditions, but they must make various efforts to improve the quality of learning. Therefore, we have carried out this study by utilizing many existing data and literature sources, found by searching the Internet. Next, we examined the phenomenological approach to find an answer from a large number of data at the highest level. The analysis involved coding the data, evaluating, and drawing conclusions that we believe can answer the main problem. Based on the analysis and discussion of the results, we can conclude that the learning problems in remote areas can be solved using the internet network, which has slowly penetrated remote areas. The result was also said that online materials were solution when teachers and resources were limited access, and these online materials barely distinguish between schools in cities and villages. Thus, the results of this study can add insights that were useful at the academic level of high schools and their benefits for policy courts in government and education practitioners in the field. Keywords: Students Learning Outcomes, Online Materials, Rural School
Interpreting the Motivation of Implementing Risk Management from Aristotle's Perspective Widyastuti, Aviani; Iswati, Sri
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i2.533

Abstract

This study aims to describe the implementation of Risk Management (RM) in business organizations represented by one of Indonesia's Fintech and Manufacturing sector companies from the perspective of Aristotle's Virtue theory. The two informants are used to get different perspectives on the regulations governing the implementation of RM. Through a semi-structured interview, we can illustrate that the two companies have implemented RM with various constraints and challenges, including each organization's characteristics and default risks. However, the implementation of RM is not only driven by the motivation of financial success but also ensures the sustainability of the company by considering all stakeholders' interests. This is in line with the principle of Virtue in Aristotle, which states that an organization's decision needs to consider Teleology, Habituation, noble pressure, Phronesis, social Virtue, and moral and intellectual superiority. Aristotle's principle of Virtue can be used as a basic framework for building an RM system in a business organization. Integrating the principle of Virtue into the RM system can create an organizational risk culture based on Virtue.
Epistemology Accounting in The Digital Era: Truth and Transparency Through Artificial Intelligence and Big Data Afiqoh Cahyana; Sri Iswati
Jurnal Manajemen Bisnis Vol. 12 No. 2 (2025): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v12i2.1247

Abstract

The development of digital technologies, particularly Artificial Intelligence and Big Data, has brought great impact to accounting epistemology. This research aims to explore the influence of these technologies on accounting practices, especially in terms of efficiency, accuracy, and data-driven decision-making. Through the literature review method, this study analyzed 26 relevant articles to identify the impact of AI and Big Data in accounting, focusing on validity, transparency, and emerging ethical challenges. The results show that AI in accounting can automate processes, reduce human error, and speed up the processing of financial information. Big Data Data helps companies to gain deeper insights through larger and real-time data, making financial statements not only a reflection of the past, but also a predictive tool. However, challenges such as algorithmic bias, data privacy and adherence to ethical standards are important concerns that must be managed. Companies are expected to allocate adequate resources in accounting technology and provide training related to AI and Big Data. The application of these technologies must comply with strict ethical standards and regulations to avoid misuse. Further research could explore the application of digital technologies in different industry sectors or company types and involve interviews with accounting professionals and information technology experts.
A BIBLIOMETRIC ANALYSIS OF ZAKAT LITERATURE FROM 1964 TO 2021 Supriani, Indri; Iswati, Sri; Bella, Firsty Izzata; T, Yunice Karina
Journal of Islamic Economic Laws Vol 5, No 2 July 2022
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v5i2.18511

Abstract

This research provides a comprehensive historical and present development of zakat literature through bibliometrics analysis extracted from the Scopus database using Publish or Perish (PoP), RStudio, and VOSviewer. This study confirms that the literature on zakat has significantly increased during the last fifty years (1964–2021). This research identified that zakat literature had been comprehensively discussed by researchers across the nation from six aspects of research, namely the governance of zakat institutions; zakat as a poverty eradication tool; zakat compliance in an Islamic perspective; zakat as a social security scheme; the intention to pay zakat; and the distribution of zakat. This study confirms that Malaysian scholars and educational institutions have demonstrated a strong research commitment to the theme of zakat.
Analisis Penerapan Artificial Intelligence terhadap Efektifitas Kinerja Pegawai Sri Iswati; Niken Saraswati; Sari Mulyana
JURNAL PENDIDIKAN DAN PELATIHAN PERTAHANAN Vol 1 No 2 (2024): Jurnal Pendidikan dan Pengembangan Sumber Daya Pertahanan
Publisher : Badan Pendidikan dan Pelatihan Kementerian Pertahanan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63210/jp3.v1i2.68

Abstract

Technological developments in the industrial era 4.0 and 5.0 have brought humans to increasingly rapid needs, so humans are making artificial intelligence (AI) into various sectors, including in human resource management (HR) to streamline performance.  This research aims to analyze the application of artificial intelligence to the effectiveness of employee performance at the Education and Training Agency of the Ministry of Defense (Badiklat Kemhan). The research method used is the Mix Method with a Concurrent Embedded Strategy approach, which combines quantitative and qualitative data. The population was 389 and processed using a simple size calculator there were 161 respondents. The research results show that more than 70% of employees at the Ministry of Defense's Education and Training Center have felt an increase in performance effectiveness after implementing A.I. AI technology has helped speed up task completion, improve work quality, and support more informed decision making. The interview results show that the application of AI can support work in increasing insight and enriching teaching materials, thus helping in creating slides, articles and videos that are relevant to the teaching topic, as well as providing recommendations for teaching resources to decision makers. The majority of respondents showed a desire to be able to learn and improve skills in using AI, showing awareness of the importance of self-development in the era of digitalization. This research refers to the importance of ongoing training to maximize the potential use of A.I.highlighting the importance of self-development in the digital era. This study emphasizes the importance of continuous training to maximize the potential of AI usage.
THE ROLE OF THE PALM OIL INDUSTRY IN SUPPORTING INDONESIA’S ECONOMIC RESILIENCE AND DEFENSE LOGISTICS Hutagalung, Remond Tumpak Sumurung; Tumanggor, Muliahadi; Iswati, Sri
Acitya Wisesa: Journal of Multidisciplinary Research Vol. 4 Issue 3 (2025)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/jmr.v4i3.863

Abstract

This study aims to examine the strategic contribution of the palm oil industry to Indonesia’s economic resilience and defense logistics system. Employing a qualitative approach based on literature review, the analysis draws upon academic sources, policy documents, and institutional reports. As a leading sector in export and alternative energy supply, the palm oil industry plays a vital role in supporting national fiscal stability through state revenue generation and employment creation. Furthermore, the geographic distribution of palm oil plantations across border regions and remote areas has the potential to strengthen defense logistics infrastructure, particularly in resource mobilization and operational support. This study also highlights the opportunity to utilize palm-based bioenergy as an alternative fuel to sustain military operations. The findings indicate that synergy among industrial, fiscal, and defense policies is essential to optimize the strategic role of palm oil in enhancing national resilience. The study recommends reinforcing cross-sectoral regulations and increasing investment in downstream palm oil development aligned with strategic national interests.
ANALISIS RASIO PERPUTARAN PIUTANG, PERSEDIAAN DAN ARUS KAS TERHADAP MODAL KERJA PADA PT. EPIROC SOUTHERN ASIA PERIODE TAHUN 2017-2019 Iswati, Sri; Putra, Komang Mario Sena
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 5, No 2 (2024): REMITTANCE DESEMBER 2024
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol5no2.671

Abstract

This research analyzes the increase and decrease in the working capital turnover ratio by analyzing the receivable turnover ratio, inventory turnover ratio, and cash turnover ratio at PT. Epiroc, Southern Asia. The research uses a quantitative method through a descriptive approach with a sample of secondary data from the company's in-house financial reports from 2017 to 2019. The sample consisted of 36 reports using the 12-month financial reporting period measurement method. Sample data is processed and calculated using financial ratios and tested with multiple linear regression analysis up to the hypothesis testing stage. The results of this study conclude that working capital is significantly influenced only by accounts receivable and inventory turnover and is not influenced by cash turnover.Penelitian ini menganalisa kenaikan dan penuruan rasio perputaran modal kerja melalui analisis rasio perputaran piutang (receivable turnover ratio), perputaran persediaan (inventory turnover ratio) dan perputaran kas (cash turnover ratio) pada PT Epiroc Southern Asia. Penelitian menggunakan meteode kuantitatif melalui pendekatan deskriptif dengan sampel data sekunder berupa laporan keuangan in-house perusahaan selama periode 2017 sampai 2019. Jumlah sampel sebanyak 36 laporan menggunakan metode pengukuran 12 bulan periode laporan keuangan. Sampel data diolah dan dihitung dengan rasio keuangan serta diuji dengan analisis regresi linier berganda sampai uji tes hipotesis. Hasil penelitian ini menyimpulkan bahwa modal kerja secara signifikan hanya dipengaruhi oleh perputaran piutang dan perputaran persediaan, dan  tidak dipengaruhi oleh perputaran kas.
PENGARUH RASIO LIKUIDITAS, RASIO AKITIVITAS, RASIO SOLVABILITAS, DAN RASIO RENTABILITAS TERHADAP KINERJA KEUANGAN PADA PT. DUA PUTRA PERKASA PRATAMA Iswati, Sri; Salamah, Salamah
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 5, No 1 (2024): REMITTANCE JUNI 2024
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol5no1.500

Abstract

This study aims to determine the effect of liquidity ratios, activity ratios, solvency ratios, and profitability ratios on the financial performance of PT Dua Putra Perkasa Pratama. The research used the quantitative method. The data used in this study are secondary data from PT Dua Putra Perkasa Pratama's financial statements, namely the income statement and balance sheet for the period 2015–2017. The research results state that the liquidity ratio, activity ratio, solvency ratio, and profitability ratio have a significant effect on financial performance. The liquidity ratio, activity ratio, solvency ratio, and profitability ratio simultaneously have a significant effect on the financial performance of PT. Dua Putra Perkasa Pratama for the period 2015–2017.Penelitian ini bertujuan untuk mengetahui pengaruh rasio likuiditas, rasio aktivitas, rasio solvabilitas dan rasio rentabilitas terhadap kinerja keuangan PT. Dua Putra Perkasa Pratama. Metode penelitian yang digunakan adalah metode kuantitatif. Data yang digunakan dalam penelitian ini merupakan data sekunder laporan keuangan PT. Dua Putra Perkasa Pratama yaitu laporan laba rugi dan neraca untuk periode tahun 2015-2017. Hasil penelitian menyatakan bahwa secara parsial rasio likuiditas, rasio aktivitas, rasio solvabilitas dan rasio rentabilitas berpengaruh signifikan terhadap kinerja keuangan. Secara simultan rasio likuiditas, rasio aktivitas, rasio solvabilitas dan rasio rentabilitas berpengaruh signifikan terhadap kinerja keuangan PT. Dua Putra Perkasa Pratama periode tahun 2015-2017.
Co-Authors Ade Ayu Mitra Ramadita Daluas Adi Priono Afiqoh Cahyana Alfa Rahmiati, Alfa Allya Roosallyn Assyofa Angela Isabel Elinda Anis Byarwati Anwar Ma’ruf Arbiansyah, Tri Panca Arif Fatah Hidayat Armadiyanti, Putri Armadiyanti,, Putri Aviani Widyastuti Bambang Purwoko Bella, Firsty Izzata Cholichul Hadi Devi Sulistyo Kalanjati Dian Agustia Diky Budiman Dimas Agung Trisliatanto Dina Sunyowati Dio Prasetyo Budi Diva Theressa, Thea Diwanti, Dyah Pikanthi Djoko Agus Purwanto Dyah Pikanthi Diwanti Epy M. Luqman Falih Suaedi Falikhatun - Falikhatun Falikhatun Fery Setiawan Firsty Izzata Bella Gaung Perwira Yustika Guntur Eko Saputro Hari Basuki Notobroto Harlina Meidiaswati Hendro Puspito Heribertus Agustinus Bilo Tena Heru Tjaraka Hutagalung, Remond Tumpak Sumurung Ilma Ghozali Isnalita Iswahjuni Iswahjuni Iswajuni, Iswajuni Izzato Millati Julianus Pardede, Simon Kurniawati, Ika Atma Limantoro, Amedea Cristabel Made Dudy Satyawan Masyfufah, Lilis Moh. Nasih Mohammad Saleh MUHAMMAD TAHAJJUDI GHIFARY Muslim Muslim Niken Saraswati Noerlina Anggraeni Noorlailie Soewarno Novrys Suhardianto Nurdianto, Arif Rahman Nurfahmiyati Nurfahmiyati Perwitasari, Dian Pikar Setiawan Pikar Setiawan Pikar Setiawan Pikar Setiawan Prihatini, Tatik Pujiati, Herni Putra, Komang Mario Sena Raden Roro widya Ningtyas Soeprajitno Ramadhan, Muh Syahru Rifki Ismal Risky Budianto Rizqiah, Khairul Rofi Rofaida Rr. Herini Siti Aisyah Ryan Rahmah Maulayati salamah salamah Sari Mulyana Satia Utama, Anak Agung Gde Sitompul, Mey Krisselni Sri Wahjuni Latifah Subagio, Mochammad Subagyo Adam Subagyo, Adam Suheryadi, Bambang Supratiwi, Wiwik Supriani, Indri Suryanto Suryanto Suryanto Suryanto, Suryanto Suwarni SUWITO SUWITO Suwito Suwito T, Yunice Karina Tatik Prihatini Thea Diva Tri Siwi Agustina Uktutias, Sendy Ayu Mitra Victor Pattiasina Wicaksono, Agung Prasetyo Nugroho Windijarto Windijarto Wisandani, Iwan Yaya Sonjaya Yosepha, Sri Yanthy Yunice Karina Tumewang Yustika, Gaung Perwira Zainal Abidin Zainal Abidin Zainuddin Maliki