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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER International Journal of Social Science and Business Iqtishoduna: Jurnal Ekonomi Islam BALANCE: Economic, Business, Management and Accounting Journal JIAI (Jurnal Ilmiah Akuntansi Indonesia) BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Journal of Community Development Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi juremi: jurnal riset ekonomi ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Ekonomi dan Kewirausahaan West Science West Science Accounting and Finance Jurnal Pengabdian Masyarakat Manage International Journal of Education Management and Religion Widya Cipta : Jurnal Sekretari dan Manajemen
Gardina Aulin Nuha
Departement Of Management, Faculty Of Economics, Universitas Muhammadiyah Jember
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Nursing Public Health Social Sciences Other

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Zakat, Islamic Corporate Social Responsibility And The Implementation Of Sharia Good Governance On The Reputation Of Sharia Commercial Banks Riyanto Setiawan Suharsono; Ibna Kamelia Fiel Afroh; Gardina Aulin Nuha; Muhammad Firman Febriansyah
International Journal of Education Management and Religion Vol. 3 No. 2 (2026): July 2026
Publisher : Pondok pesantren As-salafiyah As-Safi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijemr.v3i2.1162

Abstract

This study examines the influence of Zakat, Islamic Corporate Social Responsibility (ICSR), and Sharia Good Governance (GGBS) on the reputation of Sharia Commercial Banks in Indonesia. Reputation plays a central role in shaping public trust and strengthening the institutional credibility of Islamic financial institutions, particularly as the industry continues to expand in alignment with national and global Islamic finance agendas. Using a quantitative approach, this research analysed secondary data obtained from annual reports of Islamic commercial banks registered with the Financial Services Authority (OJK) for the 2019–2023 period. Multiple linear regression was employed to measure both the individual and simultaneous effects of the three independent variables on bank reputation. The findings reveal that zakat exerts a significant positive effect on reputation, demonstrating its strategic role as both a religious obligation and an instrument of socio-economic empowerment. Zakat distribution functions as a credible signal that reinforces stakeholder trust and enhances institutional legitimacy. Conversely, ICSR does not show a significant effect on reputation, indicating that current CSR disclosures may not yet be perceived as strong value drivers by the public or may lack strategic visibility. Meanwhile, Sharia Good Governance (GGBS) demonstrates a significant positive influence, affirming the importance of transparency, accountability, compliance, and ethical governance in shaping the reputation of Islamic banks. Overall, the study highlights the need for Islamic banks to strengthen governance mechanisms and optimise zakat management to reinforce public confidence. It also suggests that ICSR practices require greater strategic alignment and communication to meaningfully contribute to institutional reputation.
Optimalisasi Pencegahan Stunting Berbasis Kearifan Lokal Melalui Pemanfaatan Olahan Jagung di Desa Panduman Jelbuk Resti Utami; Gardina Aulin Nuha; Yulinartati; Sumadi
Jurnal Pengabdian Masyarakat Manage Vol. 5 No. 2 (2024): Agustus
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v5i2.1629

Abstract

Desa Panduman di Kecamatan Jelbuk memiliki prevalensi balita stunting tertinggi, yaitu sebesar 31%. Upaya peningkatan praktik pemberian makanan tambahan bagi balita dapat dilakukan dengan memanfaatkan hasil pangan berbasis kearifan lokal. Salah satu jenis makanan tambahan atau pangan berbasis kearifan lokal yang memiliki kadar gizi tinggi dan bernilai ekonomis tinggi sehingga dapat dimanfaatkan dalam meningkatan gizi balita adalah jagung. Desa Panduman di Kecamatan Jelbuk, Kabupaten Jember memiliki pangan lokal nabati potensial untuk dikembangkan yaitu jagung. Namun demikian, pengetahuan pengelolaan jagung ini belum dimanfaatkan secara optimal untuk mencegah stunting pada balita di Desa Panduman. Berdasarkan permasalahan tersebut maka solusi yang ditawarkan oleh pengusul dalam kegiatan pengabdian kepada masyarakat adalah optimalisasi pencegahan stunting berbasis kearifan lokal melalui edukasi dan pelatihan pemanfaatan olahan jagung sebagai produk komplementer bernilai gizi dan ekonomi tinggi melalui edukasi dan pelatihan olahan jagung pada Tim Pendamping Keluarga (TPK) di Desa Panduman, Kecamatan Jelbuk, Kabupaten Jember. Hasil kegiatan menunjukkan bahwa 88% peserta aktif bertanya. Hasil tersebut menunjukkan adanya dampak positif dari pelaksanaan edukasi yang diberikan kepada mitra dalam memahami komposisi jagung untuk mencegah stunting pada balita. Hasil kegiatan juga memberikan output olahan jagung berupa kue jagung, pudding jagung, dan nugget jagung
Implementasi Sistem Pelaporan Keuangan Modern untuk Meningkatkan Transparansi dan Akuntabilitas di Pondok Pesantren Modern Muhammadiyah Pakusari Jember Gardina Aulin Nuha; Rusdiyanto; Yulinartati; M. Mufti Yuda Firmansyah; M. Alfian Faruqi
Jurnal Pengabdian Masyarakat Manage Vol. 7 No. 2 (2026): Agustus
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v7i2.5215

Abstract

Program Pengabdian kepada Masyarakat (PKM) ini dilaksanakan di Pondok Pesantren Modern Muhammadiyah Pakusari Jember sebagai respons atas permasalahan tata kelola dan pelaporan keuangan yang masih sederhana, manual, dan belum mengacu pada standar akuntansi yang berlaku. Secara teoritis, pengelolaan keuangan lembaga pesantren tidak hanya berkaitan dengan pencatatan transaksi, tetapi juga merupakan bentuk tanggung jawab amanah yang selaras dengan prinsip akuntansi syariah dan nilai-nilai transparansi serta akuntabilitas. Kegiatan dilaksanakan dengan pendekatan participatory learning dan learning by doing, sehingga mitra tidak hanya menerima materi, tetapi juga memperoleh pengalaman praktik langsung. Hasil kegiatan menunjukkan adanya peningkatan pemahaman mitra mengenai pentingnya laporan keuangan yang transparan dan sesuai standar. Mitra mulai menyadari perlunya sistem pembukuan yang lebih tertata, inventarisasi aset, penyusutan aset tetap, serta perencanaan keuangan yang lebih sistematis. Meskipun demikian, berdasarkan evaluasi, pemahaman mitra belum sepenuhnya komprehensif karena keterbatasan kompetensi sumber daya manusia di bidang akuntansi. Oleh karena itu, diperlukan pendampingan lanjutan agar implementasi standar akuntansi dapat berjalan optimal. Secara keseluruhan, kegiatan ini menjadi fondasi awal dalam penguatan tata kelola keuangan Pondok Pesantren Modern Muhammadiyah Pakusari.
Pemasaran Digital Dasar Untuk Remaja Kreatif Di SMA 3 Muhammadiyah Jember Budi Santoso; Gardina Aulin Nuha; Jekti Rahayu; Septy Holisa Umamy; Vesa Karsi Sukmawati; Lely Kusumawati
Jurnal Pengabdian Masyarakat Manage Vol. 7 No. 2 (2026): Agustus
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v7i2.5234

Abstract

Perkembangan teknologi digital telah mengubah pola interaksi dan aktivitas ekonomi generasi muda, namun pemanfaatan media sosial oleh siswa sekolah menengah masih cenderung bersifat konsumtif dan belum diarahkan pada kegiatan produktif. Kegiatan Pengabdian kepada Masyarakat ini bertujuan meningkatkan literasi digital, pemahaman konsep dasar pemasaran, serta keterampilan produksi konten kreatif siswa di SMA Muhammadiyah 3 Jember. Program dilaksanakan melalui workshop dan pelatihan berbasis praktik dengan pendekatan partisipatif dan learning by doing. Materi yang diberikan meliputi dasar-dasar pemasaran digital, penentuan target audiens, pengemasan pesan promosi, serta pelatihan pembuatan poster dan video pendek menggunakan aplikasi desain digital. Hasil kegiatan menunjukkan adanya peningkatan pemahaman siswa mengenai pentingnya pemasaran sejak dini dan pemanfaatan media sosial secara produktif. Siswa mampu menghasilkan karya konten digital sederhana serta menunjukkan peningkatan kreativitas dan rasa percaya diri dalam menyampaikan ide bisnis. Selain itu, terjadi perubahan pola pikir dari penggunaan media sosial yang konsumtif menjadi lebih produktif dan bernilai ekonomi. Secara keseluruhan, program ini efektif dalam menumbuhkan literasi digital dan jiwa kewirausahaan siswa. Untuk keberlanjutan dampak, diperlukan pendampingan dan pelatihan lanjutan agar keterampilan teknis dan strategi pemasaran siswa semakin berkembang secara optimal.
The Role of Entrepreneurial Leadership and Competence in Enhancing MSME Performance: A Case Study in Jember Regency Septy Holisa Umamy; Gardina Aulin Nuha
Widya Cipta: Jurnal Sekretari dan Manajemen Vol. 9 No. 2 (2025): September
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/widyacipta.v9i2.11523

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in economic growth, job creation, and social security, particularly in Jember Regency, where MSMEs constitute a significant portion of the business sector. However, various challenges, such as leadership effectiveness, entrepreneurial competence, and motivation, may impact their overall performance. This study aims to examine the influence of entrepreneurial leadership and competence on MSME performance, with entrepreneurial motivation as a mediating variable. A quantitative explanatory research design was employed, involving a survey of 101 MSME owners in Jember Regency using purposive sampling. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings indicate that entrepreneurial leadership significantly affects MSME performance, whereas entrepreneurial competence and motivation do not show a direct impact. However, both leadership and competence positively influence entrepreneurial motivation. Furthermore, motivation does not mediate the relationship between leadership or competence and MSME performance. These findings suggest that MSME performance is shaped not only by internal factors such as leadership and competence but also by external influences, including access to capital, government policies, and infrastructure support. Future research should explore additional variables such as innovation, digital marketing, and business strategies to provide a more comprehensive understanding of MSME growth and sustainability.
Pengaruh Transformasi Digitalisasi Akuntansi dan Literasi Keuangan terhadap Kinerja Keuangan UMKM di Kabupaten Jember Helinda Kiki Octaviana; Gardina Aulin Nuha; Ibna Kamelia Fiel Afroh
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 2 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/v3ddgk22

Abstract

This study aims to determine the effect of accounting digital transformation and financial literacy on the financial performance of MSMEs in Jember Regency by 2025. MSMEs were selected because they play a crucial role as the main foundation of the national economy, including Jember Regency. However, accounting digital transformation and financial literacy are factors suspected of improving MSME financial performance. This study used a quantitative approach with a survey method through the distribution of questionnaires to 111 MSMEs in Jember Regency. The data analysis technique used was multiple linear regression, involving control variables consisting of education level, gender, length of business, and type of business. The results showed that accounting digital transformation had a positive and significant effect on MSME financial performance. Financial literacy was also shown to have a positive and significant effect on MSME financial performance. Furthermore, accounting digital transformation and financial literacy simultaneously had a significant effect on MSME financial performance, while the control variables showed no significant effect. The results of this study illustrate that improving MSME financial performance can be supported through the use of digital technology balanced with sound financial management skills    
Co-Authors Adelia Aji Cahyandari Afroh, Ibna Kamilia Fiel Ahmad Syahfrudin Zulkarnaeni Alwan Sri Kustono Amalia Virgi Effendy Ari Sita Nastiti Ayuk Firdawati Chintya Nur Isnaini S Desy Rustiyanti Desy Rustiyanti Rahayu Dino Angga**, Budi Santoso* DWI CAHYONO Helinda Kiki Octaviana Jekti Rahayu Juli Rima Afiani Juli Rima Afiani Lely Kusumawati M. Alfian Faruqi M. Mufti Yuda Firmansyah Moh. Halim Muhammad Fathorossi Muhammad Firman Febriansyah Muhammad Ghozi Falih Afifi Falih Nindi Nadia Yurisma Norita Citra Yuliarti, Norita Citra Putri Gusti Aulia Resti Utami Riyanto Setiawan Suharsono Rusdiyanto Septy Holisa Umamy Setianingsih, Wahyu Eko Sumadi Susbiyani, Arik Vesa Karsi Sukmawati Yuli Nartati Yulinartati Yulinartati Yusuf Permadi