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ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU DALAM KELANCARAN PROSES PRODUKSI DI MASA PANDEMI : Study Kasus Usaha Mikro Omah Teh Nganjuk Ijadiyah, Ni’matul; Supriadi, Iman
Ekomania Vol. 10 No. 2 (2023): Desember 2023
Publisher : Ekomania

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Abstract

Accounting information system or (AIS) is a system designed to collect and display accounting information so that accountants and company executives can make appropriate decisions and have the aim of processing evidence of recording and reporting all information related to all financial transactions, documents or accounting records. There are several important functions in a working group on accounting information systems, including: storing and collecting data about work activities. Not only that, the information system can also be used to process and transact data into information that can be used to properly control and process decisions related to assets in the organizational system. Omah Teh Nganjuk business which is located on Jl. WR Supratman No.6, Mangundikaran, Mangun Dikaran, Kec. Nganjuk, Nganjuk Regency is the object that we choose in this research. Omah Teh Nganjuk is a family business brand engaged in packaged food and ready-to-drink beverages. Nganjuk tea is an herbal tea made from black tea, green tea, roselle flowers and jasmine flowers which are mixed and combined to make fresh drinks and are useful for health. This study aims to provide information about the accounting information system for raw materials inventory in the Omah Teh Nganjuk business. This research uses qualitative research methods, for data analysis techniques using descriptive analysis with a qualitative approach. Data collection techniques in conducting this research are interviews and observations. Based on the results of the analysis, the implementation of the accounting system for Omah Teh Nganjuk's raw material inventory is very good. The method of determining the cost or inventory cost can also be applied to the company, by choosing the first-in, first-out method. In the smooth production contained in the raw material inventory system in the Omah Teh Nganjuk business, more emphasis is placed on physical inventory counting in order to be able to make fictitious records on the warehouse book, with the separation of functions it can also speed up the production process.
Circular Accounting and Regenerative Business Models: How Environmental Foresight Drives SME Competitive Advantage Through Dynamic Capabilities Supriadi, Iman; Maghfiroh, Rahma Ulfa; Abadi, Rukhul
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11539

Abstract

This study aims to investigate the critical role of circular economy capabilities in enhancing SME competitiveness by developing an integrated theoretical framework that bridges dynamic capabilities theory with circular economy principles. Employing a rigorous quantitative research design, the study collected comprehensive data from SMEs operating across multiple industrial sectors in Indonesia. Advanced structural equation modeling techniques were applied to analyze the complex relationships between circular economy capabilities and competitive performance outcomes, while controlling for relevant contextual factors. This methodological approach ensures a robust examination of both direct effects and mediating mechanisms. The findings reveal that circular accounting literacy and regenerative business orientation enhance competitiveness through distinct pathways, with strategic environmental foresight playing a differential mediating role. Moreover, the study makes several novel contributions by developing an integrated capability framework for circular economy implementation, establishing circular accounting literacy as a fundamental SME competency, and demonstrating how specific capability configurations influence sustainable performance outcomes. These insights significantly advance both theoretical understanding and practical strategies for adopting circular business models within the SME sector.
Accelerating Islamic Economy and Finance through Financial Technology: Challenges and Potential in the Digital Age Supriadi, Iman; Maghfiroh, Rahma Ulva; Abadi, Rukhul
Jurnal Internasional Ekonomi Islam Vol 5 No 02 (2023): International Journal of Islamic Economics
Publisher : The Postgraduate of Institut Agama Islam Negeri Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/ijie.v5i02.7740

Abstract

The Islamic financial industry is increasingly experiencing rapid change and growth with technological advances, especially in the form of Financial Technology (FinTech). This research aims to analyze the regulatory challenges in the application of Financial Technology in the Islamic financial industry in Indonesia. This research uses a qualitative method with a literature study to collect and analyze data from various sources related to the application of FinTech in the Islamic financial industry and the associated regulatory challenges. The research findings show that several regulatory challenges need to be addressed in implementing FinTech in the Islamic finance industry in Indonesia. These challenges include Islamic perspectives on FinTech, efforts from government regulations and policies to encourage Islamic FinTech and the importance of collaboration between financial institutions and regulatory authorities. This research provides insight into the regulatory challenges faced in the implementation of FinTech in the Islamic finance industry in Indonesia. This research can guide the government, Islamic financial institutions, Islamic FinTech companies, and regulatory authorities in developing a regulatory framework conducive to the growth of Islamic FinTech.
Pendampingan Kewirausahaan Produk Aroma Terapi “Himanodekh Potpouuri” Supriadi, Iman; Adrie Manafe, Leonard; Stafrezar, Burhan; Adi Rahardjo, Kusuma; Herdijanto, Teguh; Aulia Nurjami, Mesya; Meilina, Devi; Eka Sulistyia Rini , Novita
AMMA : Jurnal Pengabdian Masyarakat Vol. 2 No. 4 (2023): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

Along with the times and the growing economy, more and more students are interested in starting their own business. The student entrepreneurship program exists as a forum for developing entrepreneurial skills and helping to hone their potential, so that students can become agents of change that have a positive impact on society. This program is expected to create more jobs and increase student independence in entrepreneurship. This program is held in semester 5 where it will be implemented from September to December 2022. The product produced is aromatherapy. Activities include the stages of planning, implementing, evaluating and analyzing the results of activities which include financial, marketing and production factors.
Implementing Innovative Credit Scoring (ICS) for Credit Risk Assessment and Loan Origination Supriadi, Iman; Maghfiroh, Rahma Ulfa; Abadi, Rukhul
The International Journal of Financial Systems Vol. 3 No. 1 (2025)
Publisher : Otoritas Jasa Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61459/ijfs.v3i1.36

Abstract

This research aims to analyze the implementation of Innovative Credit Scoring (ICS) in the financial industry through case studies of banks and fintech startups. This research uses a qualitative approach with case studies as the primary research design. The results show that ICS can improve process efficiency, scoring accuracy, and inclusiveness of credit access. ICS has significant practical implications, including improved efficiency, more accurate risk assessment, and more inclusive access to credit. Recommendations include cooperation with technology companies, regulatory oversight, attention to ethical aspects and algorithm bias, and developing a validation framework.
REORIENTING ASIAN DEVELOPMENT BANK POLICY TO ENHANCE FOOD SECURITY AND RURAL DEVELOPMENT Supriadi, Iman; Wany, Eva
International Journal of Business, Law and Political Science Vol. 1 No. 4 (2024): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i4.78

Abstract

This paper aims to evaluate the role of the ADB in rural development and food security in Asia and the Pacific and analyze the impact of its programs. The research approach involves literature analysis, case studies of ADB policy implementation, and synthesizing findings from multiple sources to develop a holistic understanding. Key findings include the success of ADB programs in improving rural infrastructure and community empowerment, as well as challenges such as implementation delays and global market uncertainty. This paper provides an in-depth look at the impact of ADB programs, presents key findings, and provides recommendations for future policy improvements
PEMBERDAYAAN UMKM PENGOLAH HASIL LAUT MELALUI PELATIHAN DIGITAL MARKETING DAN PENERAPAN GREEN-BLUE BUSINESS MODEL DI KABUPATEN LAMONGAN Zebua, Martin; Manafe, Leonard Adrie; Supriadi, Iman; Susanti, Lanny Regina; Nurwanti, Lathifah Aisha; Emmywati; Chamid, Abdul; Irawan, Wahyu Purno
Majalah Ilmiah "PELITA ILMU" Vol 8 No 2 (2025): PELITA ILMU (DESEMBER 2025)
Publisher : STIA Pembangunan Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37849/mipi.v8i2.479

Abstract

Kegiatan pengabdian kepada masyarakat ini dilatarbelakangi oleh permasalahan yang dihadapi oleh pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) pengolah hasil laut di Kabupaten Lamongan, Jawa Timur, yang masih mengalami keterbatasan dalam pemasaran digital, inovasi produk, dan kesadaran terhadap praktik bisnis berkelanjutan. Tujuan utama kegiatan ini adalah untuk meningkatkan kemampuan pelaku UMKM dalam memanfaatkan teknologi digital untuk promosi dan penjualan produk, sekaligus menumbuhkan kesadaran terhadap penerapan prinsip Green-Blue Business Model dalam pengelolaan usaha berbasis hasil laut. Kegiatan dilaksanakan pada tanggal 22 Oktober 2025 di Ruang Pertemuan Bandeng Lele, Dinas Perikanan Kabupaten Lamongan, dengan melibatkan sepuluh pelaku UMKM sebagai peserta. Metode pelaksanaan dilakukan melalui pendekatan partisipatif yang meliputi empat tahapan, yaitu persiapan, pelatihan, pendampingan, dan evaluasi. Pelatihan difokuskan pada peningkatan kemampuan pemasaran digital melalui media sosial dan marketplace, serta penerapan konsep bisnis berkelanjutan dengan pengemasan produk ramah lingkungan. Hasil kegiatan menunjukkan adanya peningkatan signifikan pada pengetahuan dan keterampilan peserta dalam penggunaan media digital, pembuatan konten promosi, dan kesadaran terhadap kelestarian lingkungan. Evaluasi kegiatan juga menunjukkan bahwa peserta lebih percaya diri dalam memasarkan produk secara daring dan mulai mengadopsi kemasan yang lebih ramah lingkungan. Kegiatan ini disimpulkan berhasil mencapai tujuan yang direncanakan serta memberikan kontribusi terhadap penguatan kapasitas ekonomi pesisir yang inovatif dan berkelanjutan.
Tax reform strategies to strengthen Indonesia’s digital economy contribution Iman Supriadi; Fatchurrohman, Mochamad; Sari, Etin Puspita
Review of Management, Accounting, and Business Studies Vol. 6 No. 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v6i2.6218

Abstract

This research aims to deeply investigate tax strategies and policies to increase the tax ratio in Indonesia, especially in the face of increasingly complex dynamics of the digital economy and global fragmentation. Using a descriptive and qualitative analytical approach, through literature studies, secondary data analysis, and case studies, this research aims to identify crucial obstacles in the taxation domain, formulate effective strategies to increase the tax ratio, and scientifically evaluate their impact. The results of the research highlight the state of Indonesian taxation, the strategies that can be applied to increase the tax ratio, as well as scientific contributions through the development of new concepts and the application of sustainable taxation strategies. The contribution of this paper lies in the formulation of policy recommendations that are not only theory-based but also supported by empirical evidence, in order to strengthen the foundation of Indonesia's tax system. In addition, this study provides direction for further research in the field of taxation and economics, directing future research agendas to deepen understanding and develop more effective policies in the face of changing global taxation dynamics.
Reconstructing Islamic Finance Through Maqashid Shariah and Green Economy: An Agent-Based Adaptive Model Iman Supriadi; Fatchurrohman, Mochamad; Maghfiroh, Rahma Ulfa; Abadi, Rukhul
International Journal of Islamic Finance Vol. 3 No. 2 (2025): November 2025
Publisher : Department of Islamic Financial Management, Faculty of Economics and Islamic Business, Sunan Kalijaga State Islamic University, Yogyakarta, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ijif.v3i2.2801

Abstract

Background: The global financial landscape is evolving toward greater ethical, social, and environmental accountability. However, Islamic finance originally a moral alternative to capitalism often mirrors conventional systems with limited Shariah depth. Bridging the gap between maqāṣid al-sharīʿah ideals and practice requires reconstructing Islamic financial governance through an integrative model aligning Shariah principles with green economy sustainability. Objectives: This study aims to reconstruct an Islamic financial model grounded in maqashid al-shariah and green economy principles through the Agent-Based Modeling (ABM) approach, in order to understand how green fiscal policies such as carbon taxation and green subsidies affect the investment behavior of Islamic financial institutions and the dynamics of economic sustainability. Novelty: This research introduces a novel conceptual framework called the Maqashid Green Adaptive Finance System (MGAFS), which operationalizes maqāṣid al-sharīʿah within the context of adaptive financial governance. Unlike prior studies that are predominantly descriptive or institutional, this study employs ABM to dynamically simulate multi-agent interactions among regulators, IFIs, and consumers in response to green fiscal policies. The model represents a methodological and theoretical innovation by bridging Islamic ethical foundations with computational systems thinking, thereby transforming maqāṣid al-sharīʿah from a normative doctrine into an empirical tool for sustainability analysis. Research Methodology / Design: This study employs an experimental computational approach based on Agent-Based Modeling (ABM) involving three primary agent groups: regulators, Islamic financial institutions (IFI), and consumers. The main parameters include the number of consumers, number of IFI, simulation periods, carbon tax rates, and levels of green subsidies. Two policy scenarios high green subsidy and high carbon tax are compared to analyze the systemic responses to different policy interventions. Findings: The simulation results indicate that green subsidies have a more significant impact on enhancing green investment and total income compared to carbon taxes. However, the combination of both policies produces a synergistic effect on the long-term stability of the Islamic financial system. Implication: These findings provide an empirical foundation for policymakers to integrate the principles of maqashid shariah with green economic instruments, thereby strengthening sustainable and adaptive governance within the Islamic financial system amid the global ecological transition.