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All Journal Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Journal of Innovation and Sustainable Empowerment Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Pengabdian Kepada Masyarakat Kalam
Ririn Sari Dewi
Universitas Pamulang
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PEMBIAYAAN, SIMPANAN MUDHARABAH, DAN BIAYA OPERASIONAL BANK TERHADAP SYARIAH MUQASHID INDEX PADA BANK UMUM SYARIAH DI INDONESIA Ririn Sari Dewi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 1 (2018): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.781 KB) | DOI: 10.32493/keberlanjutan.v3i1.y2018.p721-739

Abstract

AbstractThe purpose of this research is to analyse the influence of the Financing, Mudharabah Saving Account, and the Bank Operational Cost to the Syariah Muqasid Index of the Bank Umum Syariah (BUS) in Indonesia, The researcher use 55 sample of 11 Bank Umum Syariah (BUS) in Indonesia within 5 years of annual report period. In this research, the researcher use the Multiple Regression af statistical method to analyse the data.  The result of this research shows that the Financing, Mudharabah Saving Account, and the Bank Operational Cost has positive influence simultaneously to the Syariah Muqasid Index, and  the Financing has positive influence simultaneously to the Syariah Muqasid Index, and  the Mudharabah Saving Account has positive influence simultaneously to the Syariah Muqasid Index.  And researcher   has found that the Mudharabah Saving Account variable has no influence directly to the performance of the Syariah Muqasid Index, because the Mudharabah Saving Account variable is distributed by the bank to the Financing Variable depends on the needs of the bank customers dan the result is divided by the profit sharing according the understanding which is made in the first MOU. KeyWords :the Financing, Mudharabah Saving Account, and the Bank Operational Cost to the Syariah Muqasid Index of the Bank Umum Syariah (BUS) in Indonesia
Penyusunan Laporan Keuangan di Kelurahan Pamulang Timur Titah Rahmawati; Ririn Sari Dewi
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 2 No. 1 (2023): Pemberdayaan Ekonomi Rakyat Kecil dan UMKM
Publisher : Prisani Cendekia

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Abstract

Kelurahan is an administrative division in Indonesia under sub-districts, which is led by a lurah. Unlike the village, the kelurahan has more limited rights to regulate its territory. Along with the pace of development that was matched by the rapid growth of the population and economy, as a buffer zone for the national capital, East Pamulang Village finally changed its status from Village to Village, namely on September 19 2005, Pamulang Timur Village, which is located at Jalan Pinang Raya Number 2 Pamulang Timur 15417. Based on Permenkeu No.22/PMK.05/2022, SAP is applied in compiling and presenting accrual-based government financial reports, namely SAP which recognizes income, expenses, assets, debt, and equity in accrual-based financial reporting, and recognizes income, spending, and financing in reporting the implementation of the budget based on the basis set out in the state revenue and expenditure budget/regional revenue and expenditure budget. In the context of accountability for the implementation of the APBN/APBD, each Reporting Entity is required to prepare and present Financial Reports and Performance Reports. Central/regional government Financial Reports consist of Budget Realization Reports, Balance Sheets, Cash Flow Reports and Notes to Financial Statements.
Edukasi Literasi Keuangan dan Penyusunan Laporan Keuangan Bagi Siswa-Siswi SMK Ririn Sari Dewi; Yayah Syahriyah; Aldi Ramadansyah; Ferdi Arifin
Journal of Innovation and Sustainable Empowerment Vol. 5 No. 1 (2026)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jise.v5i1.191

Abstract

Program Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan literasi keuangan dan keterampilan penyusunan laporan keuangan sederhana bagi siswa-siswi Sekolah Menengah Kejuruan (SMK). Latar belakang program ini adalah rendahnya tingkat literasi keuangan pelajar serta minimnya kemampuan akuntansi praktis meskipun mereka telah mempelajari teori akuntansi di sekolah. Kegiatan PKM dilaksanakan melalui beberapa tahapan, yaitu seminar literasi keuangan, workshop penyusunan laporan keuangan berbasis SAK EMKM, pelatihan teknologi akuntansi menggunakan spreadsheet, evaluasi pre-test dan post-test, serta pendampingan lanjutan bagi siswa yang memiliki usaha kecil. Hasil program menunjukkan bahwa tingkat literasi keuangan siswa mengalami peningkatan signifikan sebesar 30–40% setelah mengikuti seminar. Workshop penyusunan laporan keuangan menghasilkan peningkatan keterampilan akuntansi praktis, di mana 90% peserta mampu menyusun jurnal umum, buku besar, neraca saldo, laporan laba rugi, dan neraca secara mandiri. Pengenalan SAK EMKM membuat siswa lebih memahami standar akuntansi sederhana yang relevan untuk usaha mikro dan kecil. Selain itu, pelatihan teknologi akuntansi juga meningkatkan kompetensi digital siswa, yang merupakan kebutuhan penting dalam dunia kerja modern. Pendampingan lanjutan menunjukkan bahwa siswa yang memiliki usaha mulai menerapkan pencatatan keuangan secara lebih tertib dan memisahkan keuangan pribadi dan usaha. Secara keseluruhan, program PKM ini berkontribusi nyata dalam meningkatkan literasi keuangan, kemampuan akuntansi praktis, serta kesiapan siswa SMK untuk memasuki dunia kerja maupun menjalankan usaha kecil.
Pengaruh Good Corporate Governance Terhadap Integritas Laporan Keuangan Ririn Sari Dewi; Yayah Syahriyah
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/dcahqy07

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) mechanisms, namely managerial ownership, institutional ownership, audit committee, and independent commissioners on the integrity of financial statements. Financial statement integrity is proxied by earnings quality measured using the ratio of operating cash flow to net income. This study uses a quantitative approach with secondary data obtained from financial statements of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2020–2024. The sampling technique used purposive sampling, resulting in 11 companies with 55 observations. Data analysis was carried out using panel data regression. The results show that simultaneously GCG variables have a significant effect on financial statement integrity. Partially, managerial ownership has a significant effect, while institutional ownership, audit committee, and independent commissioners have no significant effect
Co-Authors Aldi Ramadansyah Ferdi Arifin Hidayatul Mu’arifin Irna Maya Sari Titah Rahmawati Yayah Syahriyah