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The Role of Social Capital and Intellectual Capital Towards Increasing the Performance of Small and Medium Businesses: Peran Social Capital Dan Intellectual Capital Terhadap Peningkatan Kinerja Usaha Kecil Dan Menengah Fitriyah, Hadiah; Setiyono, Wisnu Panggah; Rini, Dina Dwi Oktavia; Kurniati, Novita Yuli
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.304

Abstract

The purpose of this study was to determine the role of Social Capital and Intellectual Capital on Improving the Performance of Small and Medium Enterprises. Organizational social capital has a big role in increasing business excellence. Therefore, social capital is the main capital that must be owned by an SME actor, thereby increasing his entrepreneurial spirit so that he can run his business. The sustainability of micro-businesses in batik is highly dependent on the ability to innovate. In this context, intellectual capital is the key to business success. Therefore, it is important to conduct a study on strategies to improve the performance of small and medium enterprises through the role of social capital and intellectual capital. The approach of this research is quantitative research. Data was collected by means of documentation through the distribution of questionnaires. The analytical method used in this research is SEM-PLS with the help of SmartPLS
Effective Internal Audits Cut Fraud in Indonesia Puspitasari, Cindy Andriana; Rini, Dina Dwi Oktavia
Academia Open Vol 9 No 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8038

Abstract

This study investigates the effectiveness of internal audits in managing regional property fraud tendencies in Prigen District, Pasuruan Regency over five years. Utilizing qualitative methods, data was collected through interviews, observations, and documentation, and analyzed using Nvivo software. Despite the Pasuruan Regency Government consistently achieving "Fair Without Exception" ratings, this research focuses on Prigen District to confirm minimal fraud in regional property. The findings indicate that the fraud triangle theory positively affects fraud tendencies, and internal control plays a crucial role in mitigating these tendencies. The research underscores the importance of robust internal audit practices to reduce fraud in regional property management. Highlight: Internal control is crucial in reducing fraud tendencies. The fraud triangle theory explains fraud tendencies. Robust audit practices are essential for property management. Keywoard: Internal audit, fraud management, regional property, qualitative research, Pasuruan Regency.
ISLAMIC FINANCIAL LITERACY EDUCATION: STUDY OF AL-GHAZALI'S THOUGHT Faizah, Ima; Rini, Dina Dwi Oktavia; Farihah , Anis
International Journal Multidisciplinary (IJMI) Vol. 1 No. 1 (2024): International Journal Multidisciplinary (IJMI)
Publisher : Antis-Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijmi.v1i1.70

Abstract

Islamic financial literacy is a skill that must be possessed by all levels of society in the midst of developments in this era that offer a variety of products that attract consumer interest. Islam as a comprehensive religion has built character values in terms of Islamic financial literacy. Imam Al-Ghazali, as one of the figures in Islamic education, expressed thoughts about the content of Islamic financial literacy in his works. This article aims to examine Imam Al-Ghazali's thoughts regarding the concept of Islamic financial literacy education including material content and educational methods. The research uses a descriptive qualitative approach with literature study. The results of the research show that the content of Imam Al-Ghazali's Islamic financial literacy education emphasizes the formation of character who obeys the commands of Allah SWT through controlling one's desires. This character includes awareness of the purpose of Allah SWT in providing wealth for humans, paying attention to the principle of halal wealth, using wealth according to needs, not just lustful desires, and spending wealth simply. Islamic financial literacy can be instilled in students through the ibroh method or learning from past experience, example, storytelling and habituation.
Pendampingan Tata Kelola Keuangan sebagai Upaya Pencegahan Fraud di SMP Muhammadiyah 1 Sidoarjo dalam Pencapaian SDG’s 4 Rini, Dina Dwi Oktavia; Hanif, Aisha; Rosid, Mochamad Alfan; Rachmadany, Andry; Fauzan, Mochamad
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 16, No 3 (2025): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v16i3.24180

Abstract

Pengelolaan keuangan yang transparan dan akuntabel merupakan salah satu faktor penting dalam peningkatan kualitas pendidikan, sebagaimana diamanatkan dalam Undang-Undang Sistem Pendidikan Nasional dan Peraturan Pemerintah tentang Pendanaan Pendidikan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mendampingi SMP Muhammadiyah 1 Sidoarjo dalam memperbaiki tata kelola keuangan guna mencegah terjadinya fraud, sekaligus mendukung pencapaian Sustainable Development Goals (SDG’s) 4 tentang pendidikan berkualitas. Metode yang digunakan meliputi identifikasi permasalahan, pendampingan pengelolaan keuangan, pelatihan pengawasan internal, dan pelatihan verifikasi bukti pertanggungjawaban. Hasil kegiatan menunjukkan bahwa pendampingan mampu meningkatkan pemahaman staf terhadap praktik tata kelola keuangan yang baik, memperkuat pengawasan internal, dan meminimalisasi potensi fraud. Diharapkan kegiatan ini dapat memberikan dampak positif jangka panjang bagi institusi, baik dari aspek transparansi, akuntabilitas, maupun kualitas pendidikan yang lebih baik.