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DIGITALISASI MANAJEMEN KEUANGAN MADRASAH SEBAGAI UPAYA PENINGKATAN TATA KELOLA KEUANGAN DAN LITERASI DIGITAL DI MIS AL HIDAYAH GRESIK Sulistiyani, Endang; Khusnah, Hidayatul; Firmansyah, Ardhi Dwi; Qolbi, Tsabita
Jurnal Abdi Insani Vol 12 No 8 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i8.2800

Abstract

Madrasah Ibtidaiyah Swasta (MIS) Al Hidayah merupakan 1 dari 19 lembaga pendidikan swasta jenjang MI di Kecamatan Cerme Gresik yang kualitasnya sudah diakui. Akan tetapi manajemen keuangan di MIS Al Hidayah masih belum dikelola dengan baik. Dari sisi sarana prasarana, manajemen keuangan di MIS Al Hidayah masih dilakukan secara manual. Dari sisi operasionalnya, manajemen keuangan masih belum terstruktur. Mengkaji kondisi MIS Al Hidayah, maka program pengabdian masyarakat ini bertujuan untuk memberikan pendampingan digitalisasi manajemen keuangan madrasah. Pendampingan ini tidak hanya berfokus pada implementasi sistem, tetapi juga menitikberatkan pada pemberdayaan serta peningkatan literasi digital bagi pemangku kepentingan di madrasah. Program pendampingan ini melibatkan kolaborasi antara tim pendampingan dan pihak mitra. Proses pelaksanaan kegiatan dibagi menjadi 3 tahapan utama, yaitu tahap persiapan, tahap pelaksanaan, dan tahap evaluasi. Adapun hasil dari kegiatan pengabdian ini berupa sistem informasi pencatatan keuangan digital yang telah dikembangkan sesuai kebutuhan MIS Al Hidayah dan pelatihan manajemen keuangan dan pelatihan penggunaan sistem. Sistem ini terdiri atas beberapa menu utama dan dilengkapi dengan tiga jenis akun pengguna berbeda yang mewakili struktur organisasi madrasah. Hasil evaluasi pelatihan dalam bidang manajemen keuangan, menunjukkan bahwa 75% peserta mengalami peningkatan pengetahuan tentang pentingnya manajemen keuangan. Proses bisnis manajemen keuangan menjadi lebih terstruktur. Dalam bidang TIK, 75% peserta mengalami peningkatan pengetahuan tentang pemanfaatan TIK dalam manajemen keuangan madrasah.  Sebanyak 75% peserta menjadi terampil dalam menggunakan sistem manajemen keuangan madrasah. Secara keseluruhan program digitalisasi manajemen keuangan meningkatkan tata Kelola keuangan dan literasi digital madrasah.
Perencanaan Keuangan Keluarga dan Pengelolaan Utang Menuju Kecerdasan Finansial Ibu PKK Desa Ngaresrejo Sidoarjo Khoiriyah, Luluk; Khusnah, Hidayatul; Primasari, Niken Savitri
JURNAL ABDI MASYARAKAT SABURAI Vol 6, No 02 (2025): JURNAL ABDI MASYARAKAT SABURAI
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/jams.v6i02.4428

Abstract

Perencanaan keuangan merupakan salah satu strategi untuk mencapai tujuan yang diinginkan, kestabilan keuangan, mengamankan masa depan, dan meningkatkan kesejahteraan keluarga. Pengelolaan utang juga menjadi hal yang harus diperhatikan agar tidak terjebak dalam utang berkepanjangan. Literasi pentingnya perencanaan dan pencatatan keuangan masih minim dilakukan. Untuk itu diperlukan sosialisasi tentang perencanaan dan pengelolaan keuangan yang baik agar tercipta kecerdasan finansial bagi ibu rumah tangga. Sosialisasi dilakukan dengan metode presentasi, diskusi, dan pendampingan. Berdasarkan data pre-test dan post-test, diketahui terjadi peningkatan rata-rata 44 persen dalam tingkat pemahaman peserta setelah pelatihan literasi keuangan. Melalui kegiatan ini, ibu-ibu termotivasi untuk membuat catatan keuangan, menyisihkan dana dararut, menghindari utang, dan mencari alternatif usaha untuk membantu suami. Dengan melakukan pembuatan anggaran dan berusaha mematuhi, disiplin menabung, bijak mengelola utang, serta evaluasi pelaksanaan maka tujuan kecerdasan finansial menjadi mudah untuk dicapai.
PENGARUH RETURN ON ASSET, DIVIDEND PAYOUT RATIO, DAN EARNING PER SHARE TERHADAP HARGA SAHAM SYARIAH PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2014-2016 Khusnah, Hidayatul; Anshori, Mohammad Yusak
JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 1 (2018): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v2i1.67

Abstract

This study aims to investigate the effect of return on assets (ROA), dividend payout ratio (DPR) and earning per share (EPS) on sharia stock price registered in Jakarta Islamic Index (JII) period 2014-2016. The hypothesis in this study was tested using multiple regression analysis with SPSS software. The results of this study there are several findings. The first finding is, return on asset (ROA) has a positive effect on sharia stock price, which shows that the greater the ROA of the company, the profit generated by company to be larger. This will increase the attractiveness of the company is increasingly in demand by investors and the impact on rising stock prices. The next finding is dividend payout ratio (DPR) has no effect on stock price, which means dividend distribu-tion does not guarantee that the company get a big profit, sometimes the company thinks the profit earned better to invest in projects that have good prospects that can increase the company’s profit, certainly with the approval of the shareholders. The last finding in this research is earning per share (EPS) has a positive effect on sharia stock price, which means that the higher EPS shows the company’s net profit is ready to be distributed to all shareholders of the company and investors will think the company is able to earn profits for the future so that many investors are willing to invest in the company until stock prices rise.
PENGARUH SISTEM PENGUKURAN KINERJA KOMPREHENSIF DAN PEMBERDAYAAN PSIKOLOGIS TERHADAP KOMITMEN ORGANISASI Khusnah, Hidayatul; Putra, Riyan Sisiawan
JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 2 (2018): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v1i2.80

Abstract

A comprehensive performance measurement system is part of the management control function. Overall activities undertaken by employees in strategic planning, budgeting, implementation, and performance evaluation are influenced by the management. This study aims to examine the effect of a comprehensive performance measurement system on psychological empowerment and organizational commitment, as well as the effect of psychological empowerment on organizational commitment at Unusa. Hypothesis testing in this study using Structural Equation Modeling - Partial Least Square (SEM-PLS) with WarpPLS 3.0 software. The results of this study indicate that a comprehensive performance measurement system positively affects the psychological empowerment and organizational commitment. The latest findings of psychological empowerment have a positive effect on organizational commitment.
ANALISIS DAMPAK UKURAN PERUSAHAAN, OPINI AUDIT, DAN REPUTASI KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2010–2016 Irmalia, Yusi Nur; Khusnah, Hidayatul; Wahyuningtyas, Endah Tri
JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 2 (2018): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v2i2.884

Abstract

The purpose of this study was to analyze the firm size, audit opinion, and reputation of public accountant on audit delay. The data used in this research was secondary data, taken from the annual report 2010 to 2016 of mining companies listed at the Indonesia Stock Exchange. The samples consist of 133 firms from 2010 through 2016 and still listed. The analysis tools to test hypothesis are logistic regression analysis by using SPSS 20 with the degree of significance at 0.05. The empirical result of the study show that the firm size, audit opinion, and reputation of public accountant simultaneously have a positive influence on audit delay. The firm size has no positive effect on audit delay. While audit opinion, and reputation of public accountant have a positive influence on audit delay
DAMPAK MEDIASI MORAL REASONING PADA PENGARUH ORGANIZATIONAL ETHICAL CULTURE TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Khusnah, Hidayatul; Agustina, Heni
JURNAL AKUNTANSI DAN MANAJEMEN Vol 3 No 2 (2019): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v3i2.1403

Abstract

The purpose of this study is to investigate the mediating effect of moral reasoning on the influence of organizational ethical culture on the tendency of accounting fraud. This research was conducted at manufacturing companies listed in the guide book PT. SEER. The sample in this study is the financial manager or accounting manager. The number of samples in this study were 63 respondents. Total questionnaires distributed were 78 questionnaires, but as many as 65 questionnaires were returned, there were 2 questionnaires that were not filled out completely, so were excluded from testing. The hypothesis in this study was tested using Structural Equation Modeling (SEM) with an alternative method of Partial Least Square (PLS) using WarpPLS 5.0 software. The results of this study indicate that organizational ethical culture has a positive effect on moral reasoning and the tendency of accounting fraud. The next finding is moral reasoning has a positive effect on the tendency of accounting fraud.
EMPLOYEE STOCK OWNERSHIP PROGRAM (ESOP) DAN NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VERIABEL INTERVENING Anugraini, Mardiyah; Khusnah, Hidayatul
JURNAL AKUNTANSI DAN MANAJEMEN Vol 4 No 2 (2020): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v4i2.1820

Abstract

This study aims to investigate the effect of the employee stock ownership program (ESOP) on profitability and firm value. In addition, this study also aims to see the mediating effect of profitability on the effect of ESOP on firm value. This research was conducted on manufactures listed on the Indonesia Stock Exchange (BEI) during 2015-2019. The data analysis technique in this study used the PLS (Partial Least Square) method. The results of this study indicate that the results of this study indicate that profitability partially mediates the effect of ESOP on firm value. This study also found that ESOP has a positive effect on profitability and firm value. This study also found the same thing for the effect of profitability on firm value.
Pengaruh Self-Assessment, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Pribadi Urfatul Rustaprilana; Agustina, Heni; Khusnah, Hidayatul
JURNAL AKUNTANSI DAN MANAJEMEN Vol 6 No 1 (2022): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v6i1.2449

Abstract

This study aims to examine the effect of self-assessment, taxpayer awareness, and tax sanctions on taxpayer compliance. The data used in this study using primary data. Primary data obtained through questionnaires distributed to taxpayers in the West Sidoarjo region. This study uses a data collection technique which uses the slovin formula with a sample of 100 taxpayers having a TIN. The type in this research is quantitative. The population in this study is an individual taxpayer in West Sidoarjo. The analysis used is multiple linear analysis and uses the SPSS 25 program. The results of the study indicate that the self-assessment variable, taxpayer awareness, and tax sanctions have a significant effect on taxpayer compliance in paying personal taxes. However, partially the self-assessment variable has a significant positive effect on taxpayer compliance. Meanwhile, the taxpayer awareness variable has no significant effect on taxpayer compliance. And the variable of tax sanctions has a significant positive effect on taxpayer compliance.
Pengaruh Konflik Peran Ganda (Work Family Conflict), Ambiguitas Peran, dan Stres Kerja terhadap Kinerja Staf Karyawati (Studi pada Universitas Nahdlatul Ulama Surabaya) Riyan, Riyan Sisiawan Putra; Aziza, Firda Nur; Khusnah, Hidayatul; Utami, Tri
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.2500

Abstract

This study deals with how the influence of dual role conflict, role ambiguity and job stress on the performance of female employees at Nahdlatul Ulama University Surabaya. The purpose of this study was to determine the effect of multiple role conflict, role ambiguity and job stress on employee performance. Respondents in this study were 82 employees of Naahdlatul Ulama University Surabaya. The data collection method used is using a questionnaire. This study uses dual role conflict as an independent variable, role ambiguity as an independent variable, job stress as an independent variable and employee staff performance as the dependent variable. The sampling technique used in this research is probability sampling method. The analysis used is the classical assumption test, validation test, reliability test, multiple linear regression analysis, hypothesis testing, coefficient of determination. This study shows that there is a significant effect of dual role conflict on the performance of female employees and, a significant effect of role ambiguity on the performance of female employees and, a significant effect of job stress on the performance of female employees.
Literature Review: The Effect of Wages on Performance of Shopping Center Employees in Surabaya Moh. Maruf; Putra, Riyan Sisiawan; Nurcahya Setiani Rahayu; Heni Agustina; Hidayatul Khusnah
GREENOMIKA Vol. 5 No. 2 (2023): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2023.05.2.2

Abstract

Human resources hold an important position in a company, because the human factor is the most important driver in every activity within the company, because employees carry out company activities from planning, implementing, to controlling every activity and activities of the Company. This research aims to determine the effect of wages on the performance of shopping center employees in Surabaya. The research carried out was a Literature Review Using the Systematic Literature Review Method. Final findings include variables that have been researched extensively, namely the influence of wages on performance among shopping center employees in Surabaya. The research results show that the Wage Variable has a significant influence on the dependent variable, namely Employee Performance. It is hoped that the findings of this research can help Shopping Centers in Surabaya to pay more attention to and improve employees who show good work results at the Company, so that they can become role models for other employees, that providing decent wages from leaders can improve employee performance.
Co-Authors Abdul Haris Affandi, Muhammad Nizar Agung Firmansyah Agus Achmad Faisal Amara Putri Nurdy Intari Andini, Ary Andreas Putro Ragil Santoso, Andreas Putro Ragil Aziza, Firda Nur Budiarti, Rizqi Putri Nourma Cahaya Nugrahani Cahyati, Dwi Putri Dike Bayu Magfira, Dike Bayu Endah Budi Permana Endah Budi Permana Putri Endah Tri Wahyuningtyas Endang Sulistiyani Enggriana, Findi Nita Ersalina Nidianti Firdeana Fitrotul Ula Firdeana Fitrotul Ula Firly Irhami Firmansyah, Ardhi Dwi Fuady, Muhammad Farhan Heni Agustina Idohatun Nasiroh Ifah Nurdiana Intari, Amara Putri Nurdy Irmalia, Yusi Nur Jannah, Sifa Imroatun Karya, Denis Fidita Khairunnisa Alvania Zhafira Khamida Khamida Luluk Khoiriyah Magfira, DikeBayu Mardhotillah, Rachma Rizqina Mardiyah Anugraini Mardiyah Anugraini Mardiyah Anugraini, Mardiyah Moh. Maruf Moh. Maruf Mohamad Rijal Iskandar Zhulqurnain Mohamad Rijal Iskandar Zhulqurnain Mohamad Yusak Anshori Much. Nizar Rochmatullah Muchsin Maulana, Muchsin Muhammad Afwan Romdloni Muslikhatun Muslikhatun Niken Savitri Primasari Novita, Nurul Riska Nurcahya Setiani Rahayu Nurcahya Setiani Rahayu Nurdiana, Ifah Oki Safitri Oktora Putri Kirana Pance Mariati Prayekti, Endah Primasari, Niken Savitri Putra, M Wava Ferdiansyah Putri Sholikhah Putri, Reza Nindya Maharani Harsono Qolbi, Tsabita Rachma Rizqina Mardhotillah Radina Fikrotuz Zakiyah Reza Nindya Maharani Harsono Putri Rimatul Jannah Riri Zelmiyanti Riyan Sisiawan Putra Rizki Amalia Sifa Imroatun Jannah Siti Mas'ulah Soleha, Umdatus Sri Hartatik Sulistyaningsih Tamara Adillatirrusdah Titik Purwanti Tri Utami Tri Utami Ula, Fitrotul Urfatul Rustaprilana Vera Putri Fabiola Wahidatul Husnaini Wijayanti, Destin Rafika Wulan, Tri Deviasari Yusak Anshori Yusi Nur Irmalia Zhulqurnain, Mohamad Rijal Iskandar