Article Per Year (5 Year)
p-Index From 2021 - 2026
8.589
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Pembangunan Jurnal Reviu Akuntansi dan Keuangan Jurnal Bestari Jurnal Ekonomi Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment Jurnal Manajemen Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Journal of Innovation in Business and Economics Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI JURNAL MUTIARA AKUNTANSI International Journal of Religious and Cultural Studies Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Reviu Akuntansi dan Bisnis Indonesia JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Indonesian Journal of Law and Economics Review Jurnal Akuntansi Indonesia Ilomata International Journal of Management Journal La Bisecoman Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Arkus Jurnal Penelitian Inovatif Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam Jurnal Ekonomi dan Manajemen Indonesia Bulletin of Community Engagement International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal of Management Science and Information Technology (IJMSIT) Jurnal Manajemen Perbankan Keuangan Nitro Accounting Research Unit (ARU JOURNAL) Jurnal Ekonomi Syariah dan Bisnis ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Innovative: Journal Of Social Science Research Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan Jurnal Riset Akuntansi Soedirman Jurnal bintang manajemen Al-Muzdahir: Jurnal Ekonomi Syariah Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis ZAWA:Management of Zakat and Waqf Journal Southeast Asia Journal of Graduate of Islamic Business and Economics Riset Akuntansi dan Keuangan Indonesia Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Business Innovation Management and Entrepreneurship Journal Green Inflation: International Journal of Management And Strategic Business Leadership Jurnal Bisnis Inovatif dan Digital Jurnal Strategi Bisnis Teknologi Jurnal Pemimpin Bisnis Inovatif Goodwood Akuntansi dan Auditing Reviu Equity eJEBA
Masiyah Kholmi
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

Published : 90 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 90 Documents
Search

 5   6   7   8   9 
Risk Mitigation Strategies in the Implementation of Digital Banking Technology: A Case Study of Bank X In Indonesia Siswanto, Fatchullah Reza; Kholmi, Masiyah
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 1 (2025): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i1.6155

Abstract

This study aims to determine the risk mitigation practices in implementing digital technology at Bank X. This research is a qualitative case study of Bank X, which received the best digital services award. The primary data used in this study were obtained from interviews and observations, while the secondary data were obtained from company documentation on risk mitigation efforts. The stages of data analysis were data reduction, presentation, and conclusion-drawing. The findings reveal that both internal and external users of Bank X utilize different digital technologies to access banking services. For internal users, digital banking is employed for nearly all operational banking activities, whereas external users leverage it to facilitate transactions for both individual and institutional customers. Bank X implements intensive risk-mitigation measures to prevent cybercrimes associated with technology use. This study was conducted at Bank X, which only captures the implementation of digital technology at Bank X. Future studies could conduct multi-case testing to obtain more general results across Islamic banks.
Preferensi Pelaku Usaha Mikro Kecil Menengah terhadap Alternatif Pembiayaan Syariah di Perbankan Syariah Sharoh, Siti Mayyas; Nur Aini, Aprilia Faizah; Kholmi, Masiyah
Al-Muzdahir : Jurnal Ekonomi Syariah Vol. 7 No. 2 (2025): Juli: Al-Muzdahir : Jurnal Ekonomi Syariah
Publisher : Institut Pesantren Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/ekis.v7i2.2041

Abstract

This research examines the preferences of Micro, Small and Medium Enterprises (MSMEs) actors towards Sharia financing schemes offered by Islamic banking. The research uses a qualitative approach with a descriptive-analytical method based on a literature study of various relevant scientific literature, articles, books, and reports. The focus of the research is to understand the factors that influence the tendency of MSMEs to choose certain schemes, as well as their relationship with the understanding of Islamic economic principles, especially usury. Usury, which is expressly forbidden in Islam, involves unfair profits from loans that cause significant financial burdens, especially for small businesses. The high interest rates imposed by conventional financial institutions often result in increased debt, decreased productivity and even bankruptcy for MSMEs. The research findings show that MSMEs' preference for Islamic financing is influenced by the level of understanding, trust in sharia principles, ease of procedures, and risk perception. The Islamic financial system offers an alternative that complies with sharia principles and provides a more equitable and mutually beneficial financing solution.  
DIGITALIZATION AND THE DILEMMA OF IMPLEMENTING SAK EMKM: A PHENOMENOLOGICAL STUDY OF COGNITIVE AND SOCIO-TECHNICAL BARRIERS IN MULTISECTOR MSMES IN SERANG CITY Faishal Rachman Wahid; Masiyah Kholmi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 5 (2025): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i5.955

Abstract

This qualitative phenomenological study examines the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in eight multi-sector MSMEs in Serang City. Through in-depth interviews, participant observation, and document analysis during March-August 2024, it was found that cognitive barriers (misinterpretation of accounting terminology, perceived administrative burden) were the dominant factors hindering the adoption of SAK EMKM. Technical barriers were sector-specific: culinary businesses faced inaccurate recording of daily cash transactions, while photography services businesses experienced difficulties classifying retainer income. This study proposes a "Socio-Cognitive Implementation Barrier" model as an extension of the Technology-Organization-Environment (TOE) framework and recommends an "ESSENTIAL ACCOUNT" program based on the real needs of business actors. The findings contribute to the literature on behavioral accounting and the digital transformation of MSMEs in peri-urban areas of developing countries.
Corporate Social Responsibility (CSR) and Profitability Through Bibliometric Analysis Suraya; Masiyah Kholmi
SOUTHEAST ASIA JOURNAL oF GRADUATE OF ISLAMIC BUSINESS AND ECONOMICS Vol. 4 No. 3 (2026): January
Publisher : Pascasarjana, Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sajgibe.v4i3.4351

Abstract

This study analyzes the development of research on Corporate Social Responsibility (CSR) and profitability conducted by Indonesian scholars during the 2010–2025 period using a bibliometric analysis approach based on Scopus data. A total of 84 articles were examined to identify publication trends, author productivity, and main research themes. The results indicate a significant increase in publications since 2016, peaking in 2020. The most influential authors include Maya Novitasari, Ardi Gunardi, and Veronica Siregar. The dominant research themes focus on the relationship between CSR and profitability, corporate governance, and sustainability. This study confirms that CSR is viewed not merely as a moral obligation but as a sustainable business strategy. However, research collaboration among Indonesian authors remains limited and should be expanded to strengthen Indonesia’s academic contribution to global CSR literature.
ANALISIS CORPORATE SOCIAL RESPONSIBILITY TERHADAP CUSTOMER LOYALTY: STUDI KASUS PADA AMDK MEREK AQUA Fernanda, Redithya Ega; Kholmi, Masiyah
Jurnal Manajemen Vol. 15 No. 1 (2025): JURNAL MANAJEMEN VOL. 15 NO. 1 JUNI 2025
Publisher : Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/jm.v15i1.4369

Abstract

This study examines the effect of Corporate Social Responsibility (CSR) on customer loyalty for the AQUA bottled water brand. CSR has become important in modern business, not only to enhance the company's reputation but also to create a positive impact on society and the environment. Through a qualitative descriptive method, this study analyzes various CSR programs implemented by AQUA, such as the WASH (Water Access, Sanitation, and Hygiene) initiative and the AQUA Lestari program, which focuses on providing access to clean water and environmental preservation. The results show that consumers' participation in CSR programs increases their trust and loyalty to the brand. Consumers feel more emotionally connected to AQUA when the company demonstrates commitment to social and environmental issues. The conclusion of this study confirms that the integration of CSR in business strategy is critical to achieving sustainability and long-term growth, as well as strengthening relationships with customers and communities.
Analisis Peningkatan Kualitas Udara di Terminal: Strategi Mengurangi Emisi Gas Buang dari Armada Bus Perwira Donowati, Mega; Kholmi, Masiyah
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.11355

Abstract

Terminal merupakan bagian penting dalam sistem transportasi suatu kota untuk memenuhi kebutuhan transportasi penumpang dan juga fungsi Terminal adalah sebagai tempat pengendalian, Pengawasan, Pengaturan, dan Pengelolaan Lalu Lintas. Selain Terminal sebagai sarana transportasi, Terminal juga berperan menimbulkan emisi polutan udara. Pengoperasian Terminal yang dilakukan 24 jam sehari, Tujuh hari seminggu, menghasilkan emisi yang dapat menyebabkan buruknya kualitas  udara di dalam dan sekitar Terminal yang pada akhirnya berdampak pada kesehatan masyarakat di sana dikarenakan banyaknya kendaraan bus yang terkonsentrasi di Terminal, CO2 merupakan gas buang yang memerlukan perhatian khusus. Penelitian ini bertujuan untuk menganalisis strategi yang efektif dalam mengurangi emisi gas buang dari armada bus di Terminal guna meningkatkan kualitas udara di Terminal ataupun di sekitar Terminal. Studi ini menggunakan metode observasi langsung dan pengukuran emisi gas buang dari berbagai jenis bus yang beroperasi di dalam Terminal. Selain itu juga, dilakukan analisis terhadap kebijakan dan strategi yang telah diterapkan di Terminal lain untuk mengurangi emisi gas buang. Pada akhirnya, diharapkan Penelitian ini memberikan kontribusi penting dalam upaya mitigasi polusi udara di lingkungan Terminal Bus. Dengan menerapkan strategi yang efektif, Terminal dapat menjadi lingkungan yang lebih bersih dan sehat bagi pengguna jasa serta masyarakat sekitarnya.
AKUNTABILITAS PELAPORAN KEUANGAN BADAN USAHA MILIK DESA Kholmi, Masiyah
Jurnal Akuntansi Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i1.1816

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui dan menganalisis akuntabilitas pelaporan keuangan BUMDes Podo Joyo di Kecamatan Kesamben Jombang. Pendekatan penelitian ini adalah deskriptif kualitatif, teknik pengumpulan data melalui dokumentasi berupa laporan pertanggungjawaban pengurus BUMDes tahun 2019-2021.  Analisis data menggunakan analisis deskriptif dengan cara reduksi data, display data dan kemudian menarik kesimpulan. Hasil penelitian menunjukkan bahwa BUMDes Podo Joyo memiliki 2 (dua) unit usaha yaitu unit usaha simpan pinjam dan Badan Kredit Desa (BKD), namun unit BKD belum aktif.  BUMDes Podo Joyo telah membuat laporan keuangan walaupun masih perlu penyempurnaan, terutama pencatatan dan pelaporan keuangan terkait dengan aset tetap. Laporan keuangan digunakan sebagai pelaporan pertanggungjawaban pengurus BUMDes secara berkala (akhir tahun). BUMDes Podo Joyo sudah menerapkan indikator akuntabilitas dalam pelaporan keuangan usahanya.Kata Kunci: Akuntabilitas; BUMDes; Laporan Keuangan.ABSTRACT This study aims to determine and analyze the accountability of financial reporting in BUMDes Podo Joyo, Podoroto Village, Kesamben, Jombang. The research approach is descriptive qualitative, a documentation data collection technique in the form of accountability reports for BUMDes management for 2019-2021. The data analysis technique uses a qualitative descriptive approach based on documentation data and data analysis with data reduction, data display and then draws conclusions. The research results show that BUMDes Podo Joyo has 2 (two) business units, namely the savings and loan business unit and the Village Credit Agency (BKD), but the BKD unit is not yet active. BUMDes Podo Joyo has prepared financial reports although they still need improvement, especially financial recording and reporting related to fixed assets. Financial reports are used to report on the accountability of BUMDes management periodically (end of year). BUMDes Podo Joyo has implemented accountability indicators in its business financial reporting.Keywords: Accountability; BUMDes; Financial Report.
ANALISIS PELAKSANAAN ANGGARAN FLEKSIBEL SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA UMKM MINUMAN TIMOTEA Putri Nadia; Audre Putri Arieny Kusuma Wibowo; Marsha Della Qaumullah; Amelia Putri; Masiyah Kholmi
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 8 No. 2 (2025): Vol. 8 No. 2 November 2025
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v8i2.6617

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan anggaran fleksibel sebagai alat pengendalian biaya produksi pada UMKM Timotea, sebuah usaha minuman berbasis Thai Tea dengan berbagai varian rasa seperti Milo, Taro, dan Cokelat, yang berlokasi di Jl. Raya Dermo No. 9, Dau, Kabupaten Malang. Metode yang digunakan adalah mix metode yaitu metode kuantitatif dan kualitatif dengan membandingkan anggaran statis dan fleksibel, serta mengevaluasi selisih antara anggaran dan realisasi biaya produksi. Hasil penelitian menunjukkan bahwa anggaran statis tidak sepenuhnya mencerminkan kondisi operasional yang dinamis, terutama akibat faktor eksternal seperti penurunan permintaan saat cuaca buruk, masa libur mahasiswa, serta kendala pasokan bahan baku. Analisis varians mengindikasikan ketidakefisienan dalam pengendalian biaya, khususnya pada komponen biaya bahan baku langsung dan tenaga kerja langsung, yang ditandai dengan varians tidak menguntungkan. Dengan demikian, penerapan anggaran fleksibel dinilai lebih efektif dalam membantu UMKM Timotea mengelola biaya produksi secara adaptif terhadap fluktuasi volume penjualan dan kondisi pasar.
Analysis of the Influence of Organizational Commitment and Budget Participation on Managerial Performance Widha Hutama, Dusty; Kholmi, Masiyah
International Journal of Management Science and Information Technology Vol. 5 No. 2 (2025): July - December 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v5i2.5889

Abstract

This study aims to: (1) analyze the partial influence of organizational commitment on managerial performance. (2) analyze the partial influence of budget participation on managerial performance. Using a quantitative method with 120 respondents who were surveyed and analyzed using the SPSS data processing application. The research results show that: (1) Organizational commitment partially influences managerial performance. (2) Budget participation partially influences managerial performance.
Real-Time Cost Control in State-Owned Construction Enterprises: Deconstructing Control Latency through the Integration of Internal Audit and AIS Nurlillah Dwinda Wicaksono; Masiyah Kholmi; Ahmad Juanda
Arkus Vol. 11 No. 2 (2025): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v11i2.847

Abstract

State-owned enterprises (SOEs) operating within the construction sector face a unique and precarious ecosystem characterized by high financial complexity, intense public accountability pressures, and significant exposure to chronic cost overrun risks. While internal audit (IA) and accounting information systems (AIS) function as established control mechanisms within these entities, they frequently operate in bureaucratic isolation—IA serving as a retrospective compliance function and AIS acting as a passive transaction repository. This functional disconnection creates a critical control latency gap where financial deviations materialize, compound, and metastasize before detection. This study employed a single holistic case study design grounded in a sociotechnical systems paradigm to explore the integration of IA and AIS at PT MM, a subsidiary of a prominent Indonesian construction SOE. Data were collected over a six-month period through eighteen in-depth semi-structured interviews, extensive participatory observation of audit cycles, and comprehensive documentation analysis. Thematic analysis was rigorously applied to deconstruct the socio-technical dynamics of integration. The investigation revealed that prior to integration, IA functions were hindered by a compliance trap, detecting financial anomalies only after 80-90% of project completion. The strategic integration of real-time AIS data into audit workflows transformed the IA function from a policing role to a strategic digital assurance partner. Specifically, a pilot integration in the dock maintenance 2024 project enabled continuous variance analysis, resulting in an 8% reduction in total project costs through the early detection of material price deviations. In conclusion, the synergy between risk-based internal audit (RBIA) and AIS transforms financial control from reactive verification to proactive mitigation. Success depends not merely on technical connectivity but on a cultural shift towards collaborative governance, positioning digital assurance as a critical driver of resilience.
Co-Authors Adi Prasetyo Adli Dzil Ikram Afdholifah Ainunia Hago Afifah Salsabila Humairah Agustin, Xena Angelica Ahmad Juanda Ahmad Waluya Jati Akhmad Shofuwan Nuvail Alfajrin, Muhammad Rezky Amal, Muchlisul Amelia Putri Ansa Meilia Safira Maharani Ardina Anwar Arun, Bahrun Athirah, Andi Attika Dewi Shaqinnah Karsono Audre Putri Arieny Kusuma Wibowo Auliya, Friska Amanda Fitri Avrelia Refi Chantika Bambang Widagdo Benny Saputra Clarissa Prita Aurelia Deffa Salsabilah Rusyda Dewi, Khalisa Novita Dhaniel Syam Diding Suhardi Donny Arif Kurniawan Driana Leniwati Dusty Widha Hutama Endang Dwi Wahyuni Eris Tri Kurniawati Fahmi Dwi Mawardi Fahri, Hamnatul Millah Faiqoh, Luluk Faishal Rachman Wahid Fandi Ahmad Taufik Febri Heni Fernanda, Redithya Ega Fikrilliansyah Erri Fitri Wahyuningsih Fitriyani Fitrylia Luli Karina Friska Amanda Fitri Auliya Galuh Intan Rahmania Gina Harventy Gusti Sovia Faturahman Hago, Afdholifah Ainunia Hamzah, Nurah Alisha Hariyanto Aan Haurina Maknuun Argadiredja Icha Aulia Rizka Nugrogo Putri Ifda Suyyuti Malik Ismitaniar, Nuriska Afifa Jarieu Bah Jati , Ahmad Waluya K Drammeh, Lamin Kamil Ibrahim Karina, Fitrylia Luli Karsono, Attika Dewi Shaqinnah Kuswantoro, Dedi Malik, Ifda Suyyuti Mallika, Raiza Pujia Manda Nevy Antika Mariana Sari Dewi Marsha Della Qaumullah Muh Faizal Anshori Muhamad Rahman Al Akbar Muhammad Dirga Sagita Muhammad Nizzam Zein Susadi Nadaa Fitria Salwa Nadya Safira Anggraini Nafiza, Saskia An Nafi’ul Umam Nazaruddin Malik Nugraha, Rifaldy Nur Aini, Aprilia Faizah Nurindah, Marisa Nabila Nuriska Afifa Ismitaniar Nurlillah Dwinda Wicaksono Nurlillah Dwinda Wicaksono Pertiwi, Rita Anggun Perwira Donowati, Mega Pudjianto, Veny Christina Putri Nadia Qoyyimah, Sofia Dinil Rachman Wahid, Faishal Raehal, Adit Rahmat Rania, Latifa Reyna Oktavia Adytira Rezky Alfajrin, Muhammad Ria Fatmasari Riska Dwi Harventy Rita Anggun Pertiwi Ryan Maulana Saskia An Nafiza Setu Setyawan Sharoh, Siti Mayyas Shofinatul Wahdah Nur Aulia Silvia Thauziad Siswanto, Fatchullah Reza Siti Zubaidah Siti Zubaidah Sofia Dinil Qoyyimah Sri Wahjuni Latifah Sumarji, Siti Aminah Sumarji, Siti Aminah Suraya Tasya Febby Yolanda Thauziad, Silvia Thierno Abdoulaye Balde Tri Wahyu Oktavendi Vivi Dwi Aryanti Wardatul Jannah, Wardatul Wicaksono, Agung Prasetyo Nugroho Widha Hutama, Dusty wirasandy wirasandy Yana Zania Yayuk Sulistyorini Yoka Yanarid Ziral Raditya Aziz Zulkarnain, Dhimas Yusuf