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All Journal Prosiding Seminar Nasional INDOCOMPAC E-Dimas: Jurnal Pengabdian kepada Masyarakat SENTRALISASI Owner : Riset dan Jurnal Akuntansi Atma Jaya Accounting Reseach (AJAR) BALANCE: Economic, Business, Management and Accounting Journal Bubungan Tinggi: Jurnal Pengabdian Masyarakat Jurnal Abdimas Bina Bangsa Procedia of Social Sciences and Humanities Journal of Business Economics and Agribusiness International Journal Multidisciplinary Academia Open
Dina Dwi Oktavia Rini
Universitas Muhammadiyah Sidoarjo
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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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
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.
Effective Internal Audits Cut Fraud in Indonesia: Audit Internal yang Efektif Memangkas Kecurangan di Indonesia Cindy Andriana Puspitasari; Dina Dwi Oktavia Rini
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.
Analisis Implementasi Internal Control Pada Pengadaan Barang Dan Jasa Dalam Upaya Mencegah Fraud (Studi Kasus Pada Direktorat Pengelolaan Aset Dan Lingkungan Universitas Muhammadiyah Sidoarjo Wiwin Yuniarti; Dina Dwi Oktavia Rini
Journal of Business Economics and Agribusiness Vol. 3 No. 3 (2026): May
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jbea.v3i3.1187

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi pengendalian internal dalam proses pengadaan barang dan jasa sebagai upaya pencegahan fraud pada Direktorat Pengelolaan Aset dan Lingkungan Universitas Muhammadiyah Sidoarjo, serta mengkaji peran audit internal dalam mendukung efektivitas pengendalian tersebut. Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus. Data diperoleh melalui wawancara mendalam, observasi, dan dokumentasi terhadap Direktur DPAL, staf pengadaan, dan auditor internal. Analisis dilakukan menggunakan model Miles dan Huberman dengan mereduksi, menyajikan, serta menarik kesimpulan dari data yang diperoleh. Hasil penelitian menunjukkan bahwa implementasi pengendalian internal telah berlandaskan pada lima komponen COSO, yaitu lingkungan pengendalian, penilaian resiko,aktivitas pengendalian, informasi dan komunikasi, serta monitoring.Sistem tersebut berjalan secara terintegrasi dan mampu menekan unsur opportunity, pressure, rationalization dalam konsep fraud Triangle . Audit internal berperan tidak hanya secara detektif, tetapi juga preventif dan konsultatif dalam memperkuat efektivitas pengendalian internal. Temuan ini menunjukkan bahwa pengendalian internal yang komprehensif dan didukung monitoring berkelanjutan mampu meminimalkan risiko penyimpangan serta meningkatkan akuntabilitas pengadaan barang dan jasa di lingkungan perguruan tinggi.
Analisis Sistem Pengendalian Internal Persediaan pada CV. XYZ sebagai Upaya Meningkatkan Efektivitas Neni Tri Stiyanti; Dina Dwi Oktavia Rini
Journal of Business Economics and Agribusiness Vol. 3 No. 3 (2026): May
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jbea.v3i3.1188

Abstract

CV.XYZ yang mengalami permasalahan ketidakefektifan pengendalian internal persediaan dengan tanda – tanda ketidakkonsistenan SOP, perhitungan pemesanan yang belum optimal dan mutu bahan baku fluktuatif. Penelitian ini bertujuan menganalisis sistem pengendalian internal persediaan dalam meningkatkan efektivitas operasional perusahaan. Metodologi yang digunakan yaitu deskriptif kualitatif melalui observasi, wawancara dan dokumentasi dengan analisis data Miles and Huberman. Penelitian ini menunjukkan sistem pengendalian internal persediaan belum berjalan optimal ditandai pencatatan semi-manual, pengawasan yang lemah dan pemesanan yang tidak konsisten sehingga menimbulan risiko overstock, stockout dan gangguan produksi. Sistem pengendalian internal persediaan perlu dilakukan untuk meningkatkan efektivitas, stabilitas persediaan dan kelancaran produksi.
Co-Authors Aisha Hanif Cindy Andriana Puspitasari Duwi Rahayu Erika Cahya Gustiana Farihah , Anis Fauzan, Mochamad Fityan Izza Noor Abidin Hadiah Fitriyah Ika Ratna Indra Astutik Ima Faizah Imelda Dian Rahmawati Kurniati, Novita Yuli Lainun Awanis Mochamad Alfan Rosid Neni Tri Stiyanti Noor Fatimah Mediawati Puspitasari, Cindy Andriana Rachmadany, Andry Sarwenda Biduri Setiyono, Wisnu Panggah Wiwin Yuniarti Wiwit Hariyanto