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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) JEE (Jurnal Edukasi Ekobis) Jurnal Akuntansi dan Pajak JOURNAL OF APPLIED ACCOUNTING AND TAXATION Aplikasia: Jurnal Aplikasi Ilmu-Ilmu Agama TECHNOBIZ : International Journal of Business Economic Education and Entrepreneurship Journal The Indonesian Journal of Accounting Research International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Jurnal Akuntansi dan Keuangan (JAK) Jurnal Bisnis dan Manajemen (JBM) Journal of Indonesian Economy and Business Governors Safari : Jurnal Pengabdian Masyarakat Indonesia Jurnal Pemberdayaan Umat E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Worksheet : Jurnal Akuntansi Studi Ekonomi dan Kebijakan Publik Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Nusantara Mengabdi Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital The Journal of Community Development JPM (Jurnal Pengabdian Masyarakat) Ruwa Jurai BEGAWI: Jurnal Pengabdian Kepada Masyarakat Jurnal Sumbangsih TECHNOBIZ : International Journal of Business Journal of Islamic Religious Education (JoIRE)
Aryan Danil Mirza. BR
UNIVERSITAS LAMPUNG
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences Other

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IMPLEMENTASI ENTERPRISE RESOURCE PLANNING (ERP) BERBASIS SYSTEM APPLICATION AND PRODUCT (SAP): STUDI KASUS PERUM JASA TIRTA 1 Alycia, Fiorenza; Ramadhina Indah Audeskin; Shilla Fatonah; Nayla Alya Putr; Aryan Danil Mirza BR
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 1 (2025): Vol.3 No.1 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i1.317

Abstract

Perum Jasa Tirta I as a state-owned enterprise engaged in water resources management, faces challenges in integrating various business processes and improving operational efficiency. The implementation of an Enterprise Resource Planning (ERP) system based on System Application and Product (SAP) was chosen as a solution to overcome these challenges and support the company's digital transformation. This research uses a qualitative approach through literature study analysis and secondary data. Data collection is done through tracing the company's annual report and interviews with related parties at Perum Jasa Tirta I to understand the implementation of accounting information systems based on SAP. The implementation of SAP at Perum Jasa Tirta I includes several main modules such as Financial Accounting, Controlling, Sales and Distribution, Material Management, and Human Capital Management. This implementation resulted in improved operational efficiency, data accuracy, transparency, and reporting quality. However, the company also faced challenges such as system complexity, customization needs, high implementation costs, and change management. In conclusion, the use of System Application and Product (SAP) as an Accounting Information System at Perum Jasa Tirta I has had a significant positive impact on the operational efficiency and accuracy of the company's financial reporting, although there are some challenges.
Peningkatan literasi keuangan syariah UMKM Kabupaten Pesisir Barat Aryan Danil Mirza. BR; Joni Putra
Jurnal Sumbangsih Vol. 3 No. 2 (2022): Jurnal Sumbangsih (In Process)
Publisher : LPPM Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jsh.v3i2.90

Abstract

Rendahnya tingkat literasi keuangan syariah di masyarakat Indonesia menjadi dasar kami dalam melakukan pengabdian kepada masyarakat sebagai upaya dalam peningkatan literasi keuangan syariah. Tim Pengabdian berinisiatif untuk memberikan pelatihan bagi UMKM di Kabupaten Pesisir Barat berupa pengenalan literasi keuangan syariah agar usaha dapat terus berlanjut dan sesuai dengan nilai-nilai syariah. Kegiatan pelatihan ini kami kemas dalam metode FGD dan Ceramah, sehingga memungkinkan peserta dapat berpartisipasi aktif dalam kegiatan ini. Harapannya setelah mengikuti kegiatan ini, Peserta terbuka wawasannya dalam mengenal konsep keuangan syariah, produk perbankan syariah dan terbuka akses mendapat permodalan dari Lembaga keuangan syariah.
Sharia finance workshop for MSME in Bandar Lampung City Aryan Danil Mirza. BR; Vitriyani Tri Purwaningsih; Dian Fajarini; Harsono Edwin Puspita
Jurnal Sumbangsih Vol. 3 No. 2 (2022): Jurnal Sumbangsih (In Process)
Publisher : LPPM Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jsh.v3i2.94

Abstract

Running a business in a halal and blessed way is a necessity for Muslim entrepreneurs. To realize a good business, of course, good Islamic financial education is needed. The Service Team from FEB Unila took the initiative to provide training for MSMEs in Bandar Lampung City in the form of introducing sharia financial literacy so businesses can continue and comply with sharia values. We package this workshop activity in the Focus Group Discussion and Lecture methods, it allows participants to actively participate in this activity. We hoped that after participating in this activity, participants will open their horizons in recognizing the concept of Islamic finance, Islamic banking products and open access to capital from Islamic financial institutions.
BALANCE SCORECARD IN COMPETITIVE STRATEGY Aryan Danil Mirza. BR; Mira Apriliana Sari
TECHNOBIZ : International Journal of Business Vol. 8 No. 1 (2025): April 2025
Publisher : TECHNOBIZ : International Journal of Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/technobiz.v8i1.166

Abstract

The purpose of this study is to explain how the implementation of the Balanced Scorecard can be used to improve business strategy, especially in companies implementing competitive strategies. The world of business and government have both adopted the BSC as a tool for measuring performance, but its implementation is not without challenges. One of these challenges is determining which perspective to highlight when building the relationship between performance and strategy. This study is qualitative and takes a literature-based approach. This study shows that competitive strategies take a slightly different approach by using the BSC model, and this is reflected in strategy formulation.
PELATIHAN PEMBUATAN SPRAY ANTI NYAMUK DARI SERAI SEBAGAI SOLUSI ALAMI PENCEGAH PENYAKIT DEMAM BERDARAH DENGUE (DBD) Dwi Widya Wati; Apief Miftahul Huda; Gusektiono; Nur Muslima Dwi Yantika; Kayla Amanda; Muhammad Chandra Gunawan; Malva Axela; Aryan Danil Mirza. BR; Tri Joko Prasetyo
JPM (Jurnal Pengabdian Masyarakat) Ruwa Jurai Vol. 10 No. 2 (2025): JURNAL PENGABDIAN MASYARAKAT RUWA JURAI
Publisher : FK Unila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jpmrj.v10i2.3488

Abstract

Kasus Demam Berdarah Dengue (DBD) masih menjadi permasalahan kesehatan yang signifikan, terutama pada musim hujan, penggunaan obat nyamuk berbahan kimia dan metode fogging sering menjadi pilihan utama masyarakat, meskipun memiliki dampak negatif terhadap kesehatan dan lingkungan. Serai (Cymbopogon citratus) merupakan tanaman yang memiliki potensi sebagai bahan alami pengusir nyamuk karena kandungan minyak atsirinya. Namun, pemanfaatan serai sebagai spray anti nyamuk masih belum umum di masyarakat. Oleh karena itu, dilakukan kegiatan pelatihan pembuatan spray anti nyamuk berbasis serai, bagi ibu-ibu rumah tangga di Dusun 6, Desa Mulang Maya. Kegiatan ini mencakup penyuluhan mengenai pencegahan DBD, bahaya penggunaan obat nyamuk kimia, serta manfaat serai sebagai bahan alami pengusir nyamuk, diikuti dengan pelatihan pembuatan spray anti nyamuk dari ekstrak serai menggunakan metode perebusan. Hasil kegiatan menunjukkan peningkatan pemahaman masyarakat terkait pencegahan DBD dan keterampilan dalam membuat spray anti nyamuk berbasis bahan alami. Produk yang dihasilkan dapat digunakan secara langsung oleh peserta sebagai solusi alternatif yang ramah lingkungan dan berkelanjutan
PENINGKATAN LITERASI KEUANGAN DESA MELALUI SOSIALIASI PERMODALAN DAN PENCATATAN KEUANGAN UMKM Kharisa Rachmi Khoirunisa; Badi’atus Sholikhah; Nike Diah Elvy Ramadhani; Nisa Fitria; Nur Fitri Sadida Ipaenin; Shofiyatul ‘Aeni; Uma Zalfa Salsabiil; Aryan Danil Mirza. BR
Aplikasia: Jurnal Aplikasi Ilmu-ilmu Agama Vol. 25 No. 2 (2025)
Publisher : UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/aplikasia.v25i2.3622

Abstract

Abstract - The role of MSMEs in supporting national economic growth is very essential. MSMEs, which are the main contributors to Indonesia's GDP, and succeeded in absorbing around 97% of the total workforce in Indonesian business units. However, apart from the positive impact, MSMEs face a myriad of problems. There are four classic and fundamental problems that have chronically affected the existence of MSMEs in Indonesia. Starting from access to finance and financing, access to raw materials, access to human resources, as well as access to markets and demand. Therefore, a synergy is needed between the Government and Non-Governmental Organizations as well as Banks and other Credit Providers to participate in the MSME empowerment agenda in Indonesia. This is done in order to revive and strengthen the role of MSMEs as the main supporter of the national economy. The purpose of the research is to get the right model or strategy in the context of empowering MSMEs in Gamol Hamlet, Kecandran Village, Salatiga City. This study uses a qualitative approach with interviews, observation, and documentation methods developed in operational concepts. The sample of MSME actors used came from Gamol, Kecandran Village, Salatiga City. The data analysis phase begins with the collection, reduction, verification, and conclusion. The results of the study illustrate that the main obstacles faced by MSME actors in Gamol are related to financing or capital and financial records due to a lack of financial literacy. So that the most needed empowerment strategy is to carry out socialization so that it can bring together MSME actors with Business Capital Providers as well as improve the financial literacy of MSME actors and provide assistance and monitoring to MSME actors in Gamol. By providing such assistance and monitoring, it is hoped that they will be able to solve the problems faced by MSME actors in Gamol.   Keyword: MSME, Capital Providers, Financial Literacy, Financial Records.   Abstrak - Peran UMKM dalam menyokong pertumbuhan ekonomi nasional sangat esensial. UMKM menjadi kontributor utama terhadap PDB Indonesia dan berhasil menyerap sekitar 97% dari total tenaga kerja di unit usaha Indonesia. Namun demikian, terlepas dari dampak positif tersebut, nyatanya UMKM menghadapi segudang permasalahan. Terdapat empat permasalahan klasik dan fundamental yang sangat kronis mempengaruhi eksistensi UMKM di Indonesia. Mulai dari akses terhadap keuangan dan pembiayaan, akses terhadap bahan baku, akses terhadap SDM, serta akses terhadap pasar dan permintaan. Oleh karenanya dibutuhkan suatu sinergi antara Pemerintah dengan Lembaga Swadaya Masyarakat serta Pihak Perbankan maupun Lembaga Penyedia Kredit lainnya untuk berpartisipasi dalam agenda pemberdayaan UMKM di Indonesia.   Hal ini dilakukan agar dapat membangkitkan dan menguatkan kembali peran UMKM sebagai penyokong utama ekonomi nasional. Tujuan penelitian ialah untuk mendapatkan model atau strategi yang tepat dalam rangka pemberdayaan UMKM di Dusun Gamol, Kelurahan Kecandran, Kota Salatiga. Penelitian ini menggunakan pendekatan kualitatif dengan metode wawancara, observasi, dan dokumentasi yang dikembangkan dalam konsep operasional. Sampel pelaku UMKM yang digunakan berasal dari Dusun Gamol, Kelurahan Kecandran, Kota Salatiga. Tahap analisis data dimulai dengan koleksi, reduksi, verifikasi, dan simpulan. Hasil penelitian menggambarkan bahwa kendala utama yang dihadapi pelaku UMKM Dusun Gamol ialah terkait pembiayaan atau permodalan serta pencatatan keuangan akibat kurangnya literasi keuangan. Sehingga strategi pemberdayaan yang paling dibutuhkan ialah melakukan sosialisasi agar dapat mempertemukan para pelaku UMKM dengan Penyedia Modal Usaha juga meningkatkan literasi keuangan pelaku UMKM serta melakukan pendampingan dan monitoring terhadap para pelaku UMKM Dusun Gamol. Dengan pemberian pendampingan dan monitoring tersebut diharapkan dapat menyelesaikan permasalahan yang dihadapi para pelaku UMKM yang ada di Dusun Gamol.   Kata kunci: UMKM, Penyedia Modal Usaha, Literasi Keuangan, Pencatatan Keuangan
DETERMINANTS OF ISLAMIC SOCIAL REPORTING IN ISLAMIC BANKS ACROSS ASEAN COUNTRIES Rindy Dwi Ladista; Aryan Danil Mirza BR; Retno Yuni Nur Susilowati
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8202

Abstract

This study investigates the influence of profitability, third-party funds, and the Sharia supervisory board on Islamic Social Reporting (ISR) among ASEAN countries over the period 2022–2024. This study employs a quantitative approach using secondary data from Islamic banks in ASEAN countries during the period 2022–2024. The samples were selected using a purposive sampling technique, resulting in 51 observations, and the data were analyzed using panel data analysis with the assistance of E-Views software. This study found that profitability has no significant effect on ISR, third-party funds have a positive effect on ISR, and the Sharia Supervisory Board has no significant effect on ISR. This study has several limitations, including a short observation period (2022–2024) and a limited set of variables focusing only on financial and governance factors. Additionally, the ISR measurement relies on content analysis of annual reports, which may involve subjectivity and overlook the quality of disclosures. Future research is recommended to extend the study period, include additional variables, and broaden the sample scope to obtain more comprehensive and representative insights into ISR practices across ASEAN. Furthermore, a qualitative approach to examining the role of the Sharia Supervisory Board (SSB) is suggested to better understand its influence on the quality and depth of social reporting.
PENINGKATAN TATA KELOLA KEUANGAN DAN KEPATUHAN PAJAK DI LINGKUNGAN SEKOLAH Wulan, Diajeng Fitri; Mirza. BR, Aryan Danil; Wisesa, Panca; Ladista, Rindy Dwi
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2026): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v3i1.3550

Abstract

Pengelolaan keuangan di lingkungan sekolah sering kali menghadapi tantangan terkait ketidakteraturan administrasi dan rendahnya kepatuhan pajak, terutama pada unit kegiatan ekstrakurikuler. Pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan pemahaman perpajakan bagi para pembina ekstrakurikuler. Masalah utama yang diidentifikasi meliputi minimnya pengalaman pembukuan, pengabaian transaksi nominal kecil, serta kurangnya pemahaman terkait transaksi perpajakan. Metode pelaksanaan dilakukan melalui pelatihan intensif yang mencakup standardisasi bukti transaksi (kwitansi, nota, invoice), sistem pembukuan sederhana menggunakan Buku Kas Umum (BKU), serta prosedur perpajakan sederhana. Hasil pengabdian menunjukkan adanya peningkatan kesadaran peserta mengenai pemisahan fungsi antara pengendali, pengelola, dan pengguna dana. Peserta kini memahami prosedur penyusunan Laporan Pertanggungjawaban (LPJ) yang lebih akuntabel dengan dukungan dokumentasi yang sah sesuai standar akuntansi organisasi nirlaba (ISAK 35). Berdasarkan kegiatan yang sudah dilakukanakan direkomendasikan agar sekolah menyusun Standar Operasional Prosedur (SOP) keuangan dan membentuk tim audit internal guna menjamin tata kelola keuangan yang berkelanjutan.
PSIKOLOGI SEBAGAI INSTRUMEN EPISTEMOLOGIS DALAM STUDI ISLAM KONTEMPORER DI INDONESIA Joni Putra; Rohani Rohani; Friyansyah Friyansyah; Aryan Danil Mirza. BR
Journal of Islamic Religious Education Vol. 1 No. 3 (2025): Mei
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/joire.v1i3.2487

Abstract

Penelitian ini bertujuan untuk mengeksplorasi kontribusi pendekatan psikologi dalam pengembangan studi Islam di Indonesia. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi pustaka (library research), yang menelaah literatur-literatur akademik terkait psikologi agama dan implementasinya dalam konteks keislaman. Hasil penelitian menunjukkan bahwa pendekatan psikologis memberikan pemahaman mendalam tentang dinamika jiwa, motivasi spiritual, dan pengalaman keberagamaan umat Muslim yang tidak tercakup dalam pendekatan normatif semata. Pendekatan ini terbukti aplikatif dalam bidang pendidikan, konseling, dan pembinaan sosial, serta membantu menjawab tantangan keberagamaan kontemporer seperti radikalisme, krisis identitas, dan disonansi spiritual. Simpulan dari studi ini menegaskan bahwa integrasi psikologi dan studi Islam dapat memperkaya metodologi keilmuan Islam secara lebih humanistik, relevan, dan transformatif, khususnya dalam membina kedewasaan spiritual masyarakat Muslim Indonesia. Kata Kunci: Psikologi Agama, Studi Islam, Keberagamaan, Pendekatan Psikologi, Kesadaran Spiritual
Co-Authors Adelia Putri Prameswari Adi, Maria Paramastri Hayuning Aditya Permana Aditya Permana Al Farizi, Yusuf Ihsan Al-ghifari, Abidzar Septawandra Aldini Nofta Martini Alycia, Fiorenza Amar Ma'ruf Amardiasta, Lavina Ambya, Ambya Amelia, Yunia Andriyanto, Weddie Annisa Amimi Apief Miftahul Huda Avicenna Muhammad Rafif Satyanegara Ayu Nani Djismudin Azizah Debi Safitri Badi’atus Sholikhah Bemby Adilia Heaverly Birlin, Raisa aqila Chytya Ike Ratu Ardila Claraini, Putri Yulfhita Cornelius Saryadi Turnip Dewi Sukmasari Dewinta Yulyanti Diajeng Fitri Wulan Dian Fajarini Dian Fajarini Dwi Widya Wati Dwinny Octary, Ayu Eka Sriutami Elvia Rahma Nisa Elvina Damayanti Eriza Tri Sativa Erlina Rufaidah Fadilah Nur Azizah Faiq Adhwa Hasanuddin Farah Nisa Ul Albab Fathia, Syaharani Noer Fatkhur Rohman Fitri Mareta Fitri Mareta Fitri Mareta Friyansyah Friyansyah Gabriella Ratna Mawarni Ghea Laili Putri Garien Gusektiono Harfa Alifio Dito Ananta Harsono Edwin Puspita Hilyah Kamilah Indah Maelany Putri Ipan Jeremia Manik Jihan Fatin Fadillah Lotte Jogi Putra Maulana Joni Putra Joni Putra Josua Riscyando Napitu Kamadie Sumanda Syafis Kayla Amanda Khairunnisa Kharisa Rachmi Khoirunisa Kharisa Rachmi Khoirunisa Komalasari, Agrianti Ladista, Rindy Dwi Laili Fadhila Banuwa Laula Khairun Nisa Lavina Amardiasta lidya Ayuni Putri Lisa Oktaviani Maheswari, Fidela Salsabilla Malva Axela Maninggor Esteria Silaban Mega Metalia, Mega Meza Difia Syaffanaztiti Mira Apriliana Sari Muhammad Alif Ramadhan Muhammad Chandra Gunawan Nababan, Rohani Risnauli Nabila Arnelis Julian Nabila Sania Afia Rona Nadya Nurul Fitriani Nasrul Maulana Nasya Tsabitah Naufal Rizki Suandra Putra Nayla Alya Putr Neny Desriani Ni Wayan Ayu Pratisia Wati Nike Diah Elvy Ramadhani Niken Kusumawardani Nisa Fitria Nur Fitri Sadida Ipaenin Nur Muslima Dwi Yantika Nurdin, Nurdin Nurma Diski Jaya Trisnawati Prayogo, Sigit Pujiati Pujiati Putra, Joni Putri Handayani Putri Yulfhita Claraini Putri, Indah Maelany Rafli Pratama Yustisio Raihan Razif Afero Ramadhina Indah Audeskin Ramdan Firdaus Raniela Suci Permadani Ratna Septiyanti Reni Oktavia Resha Moniyana Putri Retno Yuni Nur Susilowati Retno Yuni Nur Susilowati Ribka Tasya Rima Yuni Saputri Rindy Dwi Ladista Rizki Ramadhani Rizqi Bonar S. Pakpahan Rofila Syahda Azaria Rohani Rohani Rohman, Fatkhur Saputra, M Rizky Rico Sartini Sefita Indriati Shilla Fatonah Shofiyah, Indah Shofiyatul ‘Aeni Sigit Prayogo Sony Warsono Sudrajat, Sayidati Rahmatut Salitsa Sumanda Syafis, Kamadie Syahidah, Silke Tedi Rusman Tika Ayu Yulinda Tri Joko Prasetyo Trisnawati , Nurma Diski Jaya Uma Zalfa Salsabiil Vitriyani Tri Purwaningsih Wafieq Bidzikrul Hartofa Wahyu Rianto Wisesa, Panca Wulan, Diajeng Fitri yenni agustina Yenni Agustina Yusuf Ihsan Al Farizi