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All Journal ProBank: Jurnal Ekonomi dan Perbankan Communicatus: Jurnal Ilmu Komunikasi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jati: Jurnal Akuntansi Terapan Indonesia Journal of Economic, Bussines and Accounting (COSTING) Primanomics : Jurnal Ekonomi & Bisnis INVENTORY: JURNAL AKUNTANSI JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Competitive Jurnal Akuntansi dan Keuangan Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif Al Maal: Journal of Islamic Economics and Banking Jurnal Proaksi OPTIMA Jurnal Bina Akuntansi BUDGETING : Journal of Business, Management and Accounting Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Pajak dan Bisnis (Journal of Tax and Business) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Expensive: Jurnal Akuntansi dan Keuangan Journal of Economics and Social Sciences Innovative: Journal Of Social Science Research Journal of Management, Economic, and Accounting Karimah Tauhid Ecos-Preneurs: Alahyan Jurnal Pengabdian Masyarakat Multidisiplin JPM International Journal of Law, Policy and Governance Adpebi International Journal of Multidisciplinary Sciences SENMEA Jurnal Ekonomi, Manajemen, Akuntansi As-Syirkah: Islamic Economic & Financial Journal
Tina Kartini
Universitas Muhamadiyah Sukabumi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Nursing Public Health Social Sciences Other

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Analisis Sistem Penyaluran Kredit pada PT. Lembaga Keuangan Mikro (LKM) Laita Shopia; Tina Kartini; Venita Sofiani
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/x0kw5744

Abstract

This study aims to determine: (1) Credit distribution procedures at PT. LKM Sukabumi Cidadap Branch, (2) a way to overcome the occurrence of bad loans at PT. LKM Sukabumi Cidadap Branch, (3) Constraints and obstacles in implementing a credit distribution system at PT. LKM Sukabumi Cidadap Branch. The method used in this study is descriptive qualitative. Data collection in this study uses data collection techniques with interviews, observations, and documentation. The data is analyzed and described in descriptive form. This research is a field research, which is research conducted at certain locations selected to observe objective symptoms in accordance with what occurs at the location. The results showed that: (1) Credit distribution procedures at PT. LKM Sukabumi Cidadap Branch is in accordance with the provisions of the procedure owned, (2) How to Overcome the occurrence of bad loans at PT. LKM Sukabumi Cidadap Branch is to reschedule, remove books, and delete bills, (3) Constraints and obstacles in implementing a credit distribution system to PT. LKM Sukabumi Cidadap Branch includes false information provided by prospective debtors, and incomplete requirements in applying for credit.
Analisis Transparansi dan Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah Tri Shakti Wiguna; Tina Kartini; Risma Nurmilah
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/q0vw1t88

Abstract

This study aims to analyze the transparency and accountability of the management of the School Operational Assistance Fund (BOS) at SDN Margabakti. This research used a qualitative method with a case study approach. Data were collected through interviews, observations and documentation. The results showed that transparency in the management of BOS funds at SDN Margabakti has been implemented, especially in financial planning and reporting. However, there are several obstacles that hinder the optimal implementation of transparency, such as limited community involvement and limited publication of information. In addition, accountability in the management of BOS funds still needs to be improved, especially in terms of internal audits and the submission of reports to relevant parties. Thus, further efforts are needed to improve transparency and accountability in the management of BOS funds so that they are in accordance with the principles of good governance.
Analisis Pelaporan Program Manfaat Pensiun Dalam Upaya Penerapan Standar Akuntansi dan Peraturan Sektoral di Dana Pensiun Jasa Marga Sidik, Aditya Purnama; Kartini, Tina; Martaseli, Evi
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.27166

Abstract

Penelitian ini mengevaluasi pelaporan program manfaat pensiun di Dana Pensiun Jasa Marga (DPJM) dengan fokus pada penerapan PSAK 226 dan kepatuhan terhadap peraturan sektoral OJK. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode studi kasus, data dikumpulkan melalui observasi lapangan, wawancara, serta analisis dokumentasi laporan keuangan DPJM. Hasil menunjukkan bahwa DPJM secara konsisten menyusun dan menyampaikan laporan bulanan, triwulanan, dan tahunan sesuai jadwal pada POJK, serta mengintegrasikan unsur-unsur utama PSAK 226: pengukuran liabilitas pensiun berdasarkan nilai kini liabilitas dan pengungkapan asumsi aktuaria, ke dalam laporan aset neto, perubahan aset neto, laporan perubahan hasil usaha, arus kas, neraca, dan catatan atas laporan keuangan. Kendati demikian, adaptasi terhadap revisi regulasi masih menjadi tantangan. Penelitian menegaskan bahwa harmonisasi antara standar akuntansi dan regulasi sektoral merupakan kunci untuk meningkatkan transparansi, akurasi, dan akuntabilitas pelaporan dana pensiun. Temuan ini diharapkan dapat menjadi landasan praktis bagi DPJM dalam memperkuat tata kelola pelaporan dan memberikan kontribusi teoritis bagi penelitian akuntansi dana pensiun di Indonesia.
Analisis Manajemen Risiko dalam Mencegah Kredit Macet Shaqinah, Lisa; Kartini, Tina
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.9843

Abstract

Adanya penerapan Manajemen Risiko menjadi suatu yang penting bagi sebuah perusahaan perbankan untuk menjadikan operasional berjalan secara terstruktur dan dapat berdampak positif sebagai pendeteksi risiko atau sebagai upaya perusahaan dalam melakukan mitigasi risiko di masa yang akan datang. Risiko potensial yang bisa terjadi pada perusahaan perbankan dimana adanya kenaikan non performing loan yang perlunya diatasi. Jenis penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Bank BJB KCP Cicurug melakukan Penerapan Manajemen risiko pada kegiatan operasionalnya yang salah satunya kegiatan pemberian Kredit Usaha Rakyat. Hasil yang ditunjukan bahwa diterapkan nya Manajemen Risiko pada Bank BJB KCP Cicurug dapat memitigasi dan pencegahan terhadap adanya risiko kredit macet terhadap Kredit Usaha Rakyat (KUR) dengan berpegang kepada SOP yang sudah dibuat didalam nya mengandung prosedur Manajemen risiko yang dimulai dari mengidentifikasi risiko, menganalisis risiko, menilai dan mengevaluasi risiko, mengurangi risiko, pengawasan risiko, serta komunikasi dan konsultasi. Penilaian kredit yang baik dan terverifikasi portofolio menjadi faktor kunci dalam mencegah kredit mace sedari dini. Temuan ini menegaskan pentingnya penguatan praktik manajemen risiko di sektor perbankan. Dengan mengadopsi pendekatan manajemen risiko yang komprehensif, bank dapat meningkatkan kualitas aset, menjaga stabilitas keuangan, dan mendukung pertumbuhan ekonomi yang berkelanjutan
PERENCANAAN KEUANGAN SYARIAH DALAM UPAYA MENINGKATKAN KEMAMPUAN MANAJEMEN KEUANGAN BAGI PARA IBU RUMAH TANGGA KEC. CITAMIANG KOTA SUKABUMI Anggriani, Reni; Sofiani, Venita; Kartini, Tina
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 5 No. 2 (2024): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v5i2.3586

Abstract

There have been many studies that discuss Islamic financial planning for families. However, research that discusses Islamic financial planning to improve Islamic financial management and Islamic investment is still limited. This research was carried out to continue the service that has been carried out to housewives in Citamiang District, Sukabumi City. The background of this research is to find out how successful housewives are in understanding and managing financial planning in sharia so that they can improve their ability in sharia financial management and invest in sharia investments. This research method uses qualitative descriptive, by collecting questionnaire data to 50 housewives in Citamiang District, Sukabumi City, observation and documentation study. The results of the study show that housewives have done a good record of their income and expenses, do financial planning by determining the most important main needs, and prefer easy investments without having to take a period of time.
The Effect of Financial Literacy, Financial Experience, and Lifestyle on The Personal Financial Management Ability of Generation Z Students at The Faculty of Economics, University of Muhammadiyah Sukabumi Nasywa, Salwa Aftar; Kartini, Tina; Nurodin, Idang
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.839

Abstract

This study aims to analyze the influence of financial literacy, financial experience, and lifestyle on the personal financial management of Generation Z students at the Faculty of Economics, Muhammadiyah University of Sukabumi. The research employed a quantitative approach using a survey of 100 respondents. Regression results indicate that financial literacy and financial experience have a positive and significant effect on financial management, while lifestyle shows a negative and significant influence. Simultaneously, all three variables significantly contribute to students’ ability to manage their finances. These findings highlight the importance of sufficient financial literacy and experience, along with lifestyle control, in shaping healthy financial behavior among Generation Z.
The Role of Digital Media in Accounting Transparency and Corporate Image: SDGs Communication Approach Sophan, Irfan; Sudarma, Ade; Kartini, Tina; Indrawan, Andri; Pattanapokinsakul, Kanyapat
Communicatus: Jurnal Ilmu komunikasi Vol. 9 No. 1 (2025): Communicatus: Jurnal Ilmu Komunikasi
Publisher : Fakultas Dakwah dan Komunikasi UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/cjik.v9i1.45724

Abstract

Digital media is crucial in supporting accounting transparency and shaping a company's strategic image in the digital era. This article examines how a value-based communication approach can integrate the principles of Sustainable Development Goals (SDGs) into corporate communication practices, particularly regarding accountability and reputation. By optimizing digital media, companies enhance the transparency of financial information and build public trust through narratives aligned with sustainability values. This study employs a descriptive qualitative approach with case study analysis on companies adopting value-based communication strategies. The findings show that the synergy between digital media and SDG values can improve public perception of corporate social responsibility and ethics. This also strengthens the company's strategic position in the eyes of stakeholders, creating a positive image and fostering long-term relationships with various parties involved. Through this integration, companies can achieve financial transparency and a strong reputation.
Analysis Of Working Capital Credit Provision System And Handling Of Bad Credit (Case Study At PT. BPR Supra Artapersada Pelabuhan Ratu Branch): Wijaya, Arip Prilian; Kartini, Tina; Nurodin, Idang
Journal of Management, Economic, and Accounting Vol. 3 No. 2 (2024): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i2.528

Abstract

This study aims to analyze the working capital credit provision system and the handling of bad credit at PT. BPR Supra Artapersada Pelabuhan Ratu Branch. The data used includes qualitative data in the form of credit applications, credit guidelines, credit analysis, credit agreements, warning letters, and the organizational structure of PT. BPR Supra Artapersada Pelabuhan Ratu along with its job descriptions. Data collection techniques involve observation, interviews, and documentation, which are then analyzed using qualitative descriptive analysis. The results of this study indicate that the working capital credit provision system implemented at PT. BPR Supra Artapersada is generally good, with a structured procedure from credit application, credit analysis, approval, to disbursement. However, some aspects still require improvement to prevent bad credit. The handling of bad credit at PT. BPR Supra Artapersada is also quite comprehensive, including initial notifications, direct communication, field visits, issuing warning letters, and applying the 3R methods (Restructuring, Rescheduling, Reconditioning). However, there is a need to improve the mechanism for seizing collateral and to adjust the legal procedures applied.
Kompetensi Karyawan pada Departemen Gudang di PT. Adev Natural Indonesia Wahyuningtias, Rizka; Kartini, Tina
Karimah Tauhid Vol. 4 No. 10 (2025): Karimah Tauhid (on proses)
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/karimahtauhid.v4i10.21281

Abstract

Kompetensi karyawan menjadi faktor penting dalam menentukan efektivitas operasional di setiap departemen perusahaan, termasuk Departemen Gudang. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis tingkat kompetensi karyawan gudang di PT Adev Natural Indonesia serta dampaknya terhadap pencapaian target produksi perusahaan. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, survei kuesioner, dan dokumentasi. Hasil penelitian menunjukkan bahwa sebagian besar karyawan belum memahami secara menyeluruh prosedur kerja gudang, belum mampu menggunakan alat bantu seperti sistem barcode dan aplikasi stok, serta kurang memahami dampak dari kesalahan dalam pengelolaan stok. Data cycle count menunjukkan rata-rata tingkat ketidaksesuaian stok sebesar 61%, jauh dari target minimal perusahaan sebesar 90%. Meskipun demikian, ditemukan bahwa karyawan memiliki sikap positif dan keinginan yang tinggi untuk belajar dan berkembang. Berdasarkan temuan tersebut, perusahaan disarankan untuk meningkatkan pelatihan teknis dan pemahaman prosedural secara berkelanjutan guna meningkatkan kompetensi dan mendukung pencapaian target produksi.
Co-Authors Acep Suherman Ai Iklimah Agustina Al Fianty, Amelia Alhidayatullah Ali Djamhuri Andre Ardyan Andri Indrawan Anisa Dewi Puspita Ariadi Gusman Aryanti, Meli Averilliana, Carissa Badie Uddin Balqista, Nur Prasida Darlin, Evalina Deri Kurnia Saputra Elan Eriswanto Evi Martaseli Fauziah, Siti Sarah Fauziah Fitri Dwi Ulma Fitria Nurhidayah Tunazzah Gatot Wahyu Nugroho Gianti Ajeng Cahyani Gunariah, Frilla Hijjah, Warnida Idang Nurodin Iqbaal Noor Iqbal Noor Ismet Ismatullah Iyab Salahudin KURNIA KURNIA, KURNIA Laita Shopia Martiani S, Desri Muhamad Dani Alif Alfatihah Muhamad Dani Alif Alfatihah Muhammad Fakhri Ikhsan Muhammad Khairul Amal Mumu Mohamad Fadjar Mutiara, Tia Muzdalifah, Nazia Nadia Nasywa, Salwa Aftar Nazia Nadia Muzdalifah Nurmilah, Risma Pattanapokinsakul, Kanyapat Pitriyani Pitriyani Pramayanti, Dian Ikha Rahita Rosdiana Putri Rahmat Hidayat Rahmawati, Sindi Reni Anggriani, Reni Ri'yati Najiyah Risma Nurmilah Safitri, Mutiara Rintan Sany Putri Rabiul Awaliah Shaqinah, Lisa Sholihati, Ghina Mar'atu Sidik, Aditya Purnama Sinta Ayu Nurkarima Siti Ambar Alya Hanifah Sophan, Irfan Sopiah, Sopiah Sudarma, Ade Sulaeman Sulaeman Sulaeman Sulaeman Suratman Suratman Tanti Aulyza Putri Teti Rahmawati Tri Shakti Wiguna Venita Sofiani Vikri Andrawan Wahyuningtias, Rizka Wijaya, Arip Prilian